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July 15th, 2014, 12:08 PM
Super Moderator
Join Date: Mar 2012
Re: CPT June Examination Information

Here I am giving you information about common proficiency test for admission in Chartered Accountancy course offered by The Institute of Chartered Accountants of India below :

CA CPT June 2014 Important Dates
Last Date for registration to CPT Course with BOS 1st April, 2014
CA CPT Information Brochure & Application Forms can be obtained at Regional and Branch Offices of the Institute 4th April, 2014
Commencement of Online filling of CPT June 2014 Examination Form 4th April, 2014; 10.00 A.M ( IST )
Last date & time for Login Creation / Submission of CPT June 2014 Application Form Online 25th April, 2014 upto 5:30 P.M ( IST )
Last date of receipt of print out of CPT June 2014 Online Examination Form duly filled up ( PDF ) 25th April, 2014 upto 5:30 P.M ( IST )
Date of CA CPT June 2014 Examination 22nd June, 2014
Likely date of declaration of CPT June 2014 Result Around one month from the date of examination

CPT exam fee :
Course Test Centre In Exam Fee
CPT India INR 500/-
CPT Kathmandu (Nepal) INR 850/-
CPT Abu Dhabi (UAE), Bahrain, Doha (Qatar), Dubai USD 150

Qualification for CPT ;
You must have +2 (or) are equivalent to +2 course with any stream.
And no percentage is required for this course.

CPT exam syllabus :
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
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.

8. Partnership Accounts
Final accounts of partnership firms – Basic concepts of admission, retirement and death of a partner
including treatment of goodwill.

9. Introduction to Company Accounts
Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares, redemption of
preference shares.

Section B: Mercantile Laws ( 40 Marks )
To test the general comprehension of elements of mercantile law

1. The Indian Contract Act , 1872: An overview of Sections 1 to 75 covering the general nature of
contract , consideration , other essential elements of a valid contract , performance of contract and
breach of contract.
2. The Sale of Goods Act, 1930: Formation of the contract of sale – Conditions and Warranties –
Transfer of ownership and delivery of goods – Unpaid seller and his rights.
3. The India Partnership Act, 1932: General Nature of Partnership – Rights and duties of partners –
Registration and dissolution of a firm.

(Two Sections– Two hours – 100 Marks)
Section C: General Economics ( 50 Marks )
To ensure basic understanding of economic systems, economic behaviour of individuals and

(I) Micro Economics
1. Introduction to Micro Economics
(a) Definition, scope and nature of Economics
(b) Methods of economic study
(c) Central problems of an economy and Production possibilities curve.

2. Theory of Demand and Supply
(a) Meaning and determinants of demand, Law of demand and Elasticity of demand ─ Price, income and
cross elasticity
(b) Theory of consumer ’s behaviour – Marshallian approach and Indifference curve approach
(c) Meaning and determinants of supply, Law of supply and Elasticity of supply.

3. Theory of Production and Cost
(a) Meaning and Factors of production
(b) Laws of Production – The Law of variable proportions and Laws of returns to scale
(c) Concepts of Costs ─ Short-run and long-run costs, Average and marginal costs, Total, fixed and
variable costs.

4. Price Determination in Different Markets
(a) Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly
(b) Price determination in these markets.

(II) Indian Economic Development
5. Indian Economy – A Profile
(a) Nature of the Indian Economy
(b) Role of different sectors – Agriculture, Industry and Services in the development of the Indian
economy, their problems and growth
(c) National Income of India – Concepts of national income, Different methods of measuring national
income, Growth of national income and per capita income in various plans.
(d) Basic understanding of tax system of India – Direct and Indirect Taxation

6. Select Aspects of Indian Economy
(a) Population – Its size, rate of growth and its implication for growth
(b) Poverty – Absolute and relative poverty and main programs for poverty alleviation
(c) Unemployment – Types, causes and incidence of unemployment
(d) Infrastructure ─ Energy, Transportation, Communication, Health and Education
(e) Inflation
(f) Budget and Fiscal deficits
(g) Balance of payments
(h) External debts.

7. Economic Reforms in India
(a) Features of economic reforms since 1991
(b) Liberalisation, Privatisation and Disinvestment
(c) Globalisation.

8. Money and Banking
(a) Money – Meaning and functions
(b) Commercial Banks – Role and functions
(c) Reserve Bank of India – Role and functions, Monetary policy.

Section D: Quantitative Aptitude ( 50 Marks )
To test the grasp of elementary concepts in Mathematics and Statistics and application of the same as
useful quantitative tools.

1. Ratio and proportion, Indices, Logarithms
2. Equations
Linear – simultaneous linear equations up to three variables, quadratic and cubic equations in one
variable, equations of a straight line, intersection of straight lines, graphical solution to linear equations.

3. Inequalities
Graphs of inequalities in two variables ─ common region.

4. Simple and Compound Interest including annuity ─ Applications
5. Basic concepts of Permutations and Combinations
6. Sequence and Series – Arithmetic and geometric progressions
7. Sets, Functions and Relations
8. Limits and Continuity ─ Intuitive Approach

9. Basic concepts of Differential and Integral Calculus (excluding trigonometric functions)
10. Statistical description of data
(a) Textual, Tabular & Diagrammatic representation of data.
(b) Frequency Distribution.
(c) Graphical representation of frequency distribution – Histogram, Frequency Polygon, Ogive

11. Measures of Central Tendency and Dispersion
Arithmetic Mean, Median – Partition Values, Mode, Geometric Mean and Harmonic, Mean, Standard
deviation, Quartile deviation

12. Correlation and Regression
13. Probability and Expected Value by Mathematical Expectation

14. Theoretical Distributions
Binomial, Poisson and Normal.

15. Sampling Theory
Basic Principles of sampling theory , Comparison between sample survey and complete enumeration ,
Errors in sample survey , Some important terms associated with sampling , Types of sampling , Theory of
estimation , Determination of sample size .
16. Index Numbers

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

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