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Common Proficiency Test is an entry level examination for admission to the Chartered Accountancy Course. A 10th Passed student can register for CPT Course by filling in the prescribed registration form along with the requisite fee. A student who has passed higher qualifications than 10th class such as B.Com, M.Com, LL.B., ICWA, CS, MBA is also, in the first instance, to appear and pass CPT Examination to join the Chartered Accountancy Course.

CA CPT June 2012 Syllabus

Level of Knowledge : Basic knowledge


Section A : Fundamentals of Accounting ( 60 Marks )

Objective :

To develop conceptual understanding of the fundamentals of financial accounting system.


1. Theoretical Framework

Meaning and Scope of accounting
Accounting Concepts, Principles and Conventions
Accounting Standards concepts, objectives, benefits
Accounting Policies
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

Joint Ventures
Bills of exchange and promissory notes
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 )

Objective :

To test the general comprehension of elements of mercantile law.


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.
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.
The India Partnership Act, 1932 : General Nature of Partnership Rights and duties of partners Registration and dissolution of a firm.


Section C: General Economics ( 50 Marks )

Objective :

To ensure basic understanding of economic systems, economic behaviour of individuals and organizations.


( I ) Micro Economics

1. Introduction to Micro Economics

Definition, scope and nature of Economics
Methods of economic study
Central problems of an economy and Production possibilities curve

2. Theory of Demand and Supply

Meaning and determinants of demand, Law of demand and Elasticity of demand ─ Price, income and cross elasticity
Theory of consumer s behaviour Marshallian approach and Indifference curve approach
Meaning and determinants of supply, Law of supply and Elasticity of supply

3. Theory of Production and Cost

Meaning and Factors of production
Laws of Production The Law of variable proportions and Laws of returns to scale
Concepts of Costs Short run and long run costs, Average and marginal costs, Total, fixed and variable costs.

4. Price Determination in Different Markets

Various forms of markets Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly
Price determination in these markets.

( II ) Indian Economic Development

5. Indian Economy A Profile

Nature of the Indian Economy
Role of different sectors Agriculture, Industry and Services in the development of the Indian economy, their problems and growth
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
Basic understanding of tax system of India Direct and Indirect Taxation

6. Select Aspects of Indian Economy

Population Its size, rate of growth and its implication for growth
Poverty Absolute and relative poverty and main programs for poverty alleviation
Unemployment Types, causes and incidence of unemployment
Infrastructure Energy, Transportation, Communication, Health and Education
Budget and Fiscal deficits
Balance of payments
External debts

7. Economic Reforms in India

Features of economic reforms since 1991
Liberalisation, Privatisation and Disinvestment

8. Money and Banking

Money Meaning and functions
Commercial Banks Role and functions
Reserve Bank of India Role and functions, Monetary policy





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