What is CA CPT (Common Proficiency Test) Exam Detail, Syllabus, Eligibility ?

CA-CPT is one of the most popular exams held in India to become chartered accountant. This entry level test  is held twice a year for the students registered for Common Proficiency Course.  CPT is an objective type test with negative marking. It is a test of four subjects like :-

  • Accountancy
  • Mercantile Laws
  • General Economics
  • Quantitative Aptitude

 CA CPT (Common Proficiency Test) Exam Detail (  200 Marks)

Session 1

  • Fundamentals of Accounting (60 Marks)
  • Mercantile Laws (40 Marks)

Session 2

  • General Economics (50 Marks)
  • Quantitative Aptitude (50 Marks)

CPT (Common Proficiency Test) Exam and its Syllabus

Financial Accounting (60 Marks)

  • Fundamentals of Accounting  (60 Marks)
  • Accounting Process
  • Bank Reconciliation Statement
  • Inventories
  • Depreciation accounting
  • Preparation of Final Accounts for Sole Proprietors
  • Accounting for Special Transactions
  • Partnership Accounts
  • Introduction to Company Accounts

Mercantile Laws (40 Marks)

  • The Indian Contract Act, 1872:  
  • The Sale of Goods Act, 1930:  
  • The India Partnership Act, 1932:  

General Economics (50 Marks)   

  • Introduction to Micro Economics
  • Theory of Demand and Supply
  • Theory of Production and Cost
  • Price Determination in Different Markets
  • Indian Economy - A Profile
  • Select Aspects of Indian Economy
  • Economic Reforms in India
  • Money and Banking

Quantitative Aptitude (50 Marks)

  • Ratio and proportion, Indices, Logarithms
  • Equations
  • Inequalities
  • Simple and Compound Interest including annuity ─ Applications
  • Basic concepts of Permutations and Combinations
  • Sequence and Series - Arithmetic and geometric progressions
  • Sets, Functions and Relations
  • Limits and Continuity ─ Intuitive Approach
  • Basic concepts of Differential and Integral Calculus  
  • Statistical description of data
  • Measures of Central Tendency and Dispersion
  • Correlation and Regression
  • Probability and Expected Value by Mathematical Expectation
  • Theoretical Distributions
  • Sampling Theory

CA CPT  Eligibility

To apply for the CA CPT  Those candidates who hold a graduation degree or PG in Commerce and should have secured a minimum of 55% of total marks or its equivalent grade in the examination conducted by any recognized University (including Open University) with certain subjects. Those who possess a Graduation or Post Graduation degree in the stream other than Commerce should have secured aggregate a minimum of 60% of the total marks or its equivalent grade in the examination conducted by any recognized University (including Open University