Give me syllabus for CPT entrance examination for admission in Chartered Accountancy Course offered by Institute of Chartered Accountants of India (ICAI) ?

Here I am giving you syllabus for CPT entrance examination for admission in Chartered Accountancy Course offered by Institute of Chartered Accountants of India (ICAI) below :

CPT – One Paper, Two Sessions ( 200 Marks Total )
Session I:
Section A: Fundamentals of Accounting (60 Marks)
Section B: Mercantile Laws (40 Marks)
Session II:
Section C: General Economics (50 Marks)
Section D: Quantitative Aptitude (50 Marks)

Section A: Fundamentals of Accounting ( 60 Marks )
1. Theoretical Framework
(i) Meaning and Scope of accounting
(ii) Accounting Concepts, Principles and Conventions
(iii) Accounting Standards – concepts, objectives, benefits
(iv) Accounting Policies
(v) Accounting as a measurement discipline – valuation principles, accounting estimates

2. Accounting Process
Books of Accounts leading to the preparation of Trial Balance, Capital and revenue expenditures,
Capital and revenue receipts, Contingent assets and contingent liabilities, Fundamental errors
including rectifications thereof.

3. Bank Reconciliation Statement
4. Inventories
Basis of inventory valuation and record keeping.

5. Depreciation accounting
Methods, computation and accounting treatment of depreciation, Change in depreciation
methods.
6. Preparation of Final Accounts for Sole Proprietors
7. Accounting for Special Transactions
(a) Consignments
(b) Joint Ventures
(c) Bills of exchange and promissory notes
(d) Sale of goods on approval or return basis.

CA CPT syllabus







Contact details :
Institute of Chartered Accountants of India
16/0 Millers Tank Bed Area,Vasanth Nagar Bangalore Karnataka 560052 India ‎
080 3056 3500 ‎