CA CPT Syllabus 2019
Updated on Aug 16, 2019 - 4:22 p.m. IST by Naureen Gurung
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CA CPT Syllabus 2019: The Institute of Chartered Accountants of India (ICAI) sets the Chartered Accountancy Common Proficiency Test (CA CPT) 2019 syllabus for the candidates’ reference. The syllabus of ICAI CA CPT 2019 contains subjects and topics that will be assessed in the CA CPT June 2019 session. Candidates should be well-versed with the CA CPT syllabus 2019 before starting their preparation to avoid wasting their time on insignificant topics. According to the CA CPT 2019 syllabus, candidates can formulate a time table to effectively complete their preparation and appear for the exam with full confidence. Candidates could submit their CA CPT application form 2019 between April 4-24. Moreover, late submissions were accepted till May 2 with late fee of Rs. 600. The ICAI CPT CPT June session will be the last session of this exam. After this session, CA Foundation will become the sole CA entry-level, qualifying examination. For more details regarding the CA CPT syllabus 2019, read the full article below.
Latest: Last date of Conversion to CA Foundation extended to September 7.

Important Note: June 2019 was the last session for CA CPT and to appear for November 2019 session, candidates have to convert to CA Foundation course. Thus, Syllabus of CA Foundation has to be prepared for coming sessions as it has become the sole entry level course for CA.

How to prepare for CA CPT 2019?

In order to ace the ICAI CA CPT June 2019 session, the first step is to make a practical time table, such that the candidates can complete their preparation on time as well as have sufficient time left for revision. The time table should also incorporate enough breaks so that the candidates can recharge their memory and retain all that they have learnt. However, before making a schedule, knowing the CA CPT syllabus and exam pattern is of utmost importance. Accordingly, candidates can divide their time and boost their preparation.

CA CPT Exam Pattern 2019

The exam pattern of ICAI CA CPT 2019 is prepared by ICAI. The CA CPT 2019 exam pattern is essential for CA aspirants to prepare as it contains the mode and medium of exam, type of questions, topic-wise weightage, marking scheme and more. Check the CA CPT exam pattern 2019 below:

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CA CPT Exam Scheme

Mode of Exam

Pen and paper based

Medium of Exam

English/ Hindi

Duration of Exam

2 hours for each session; 4 hours in total

Type of Questions

Objective

Number of Questions

Section A: Fundamentals of Accounting- 40 questions

Section B: Mercantile Laws- 60 questions

Section C: General Economics- 50 questions

Section D: Quantitative Aptitude- 50 questions

Marking Scheme

+1 for every right response

-0.25 for every wrong response

CA CPT 2019 Syllabus

The subject-wise syllabus of CA CPT 2019 is as follows:

Sections and weightage of marks

CA CPT Syllabus 2019

Topics

Section A: Fundamentals of Accounting (60 marks)

Theoretical Framework

Meaning and Scope of accounting

Accounting Policies

Accounting Concepts, Principles and Conventions

Accounting as a measurement discipline – valuation principles, accounting estimates

Accounting Standards – concepts, objectives, benefits

Accounting Process

Capital and revenue receipts

Contingent assets and contingent liabilities

Books of Accounts leading to the preparation of Trial Balance

Fundamental errors including rectifications thereof

Capital and revenue expenditures

Bank Reconciliation Statement

-

Inventories

Basis of inventory valuation and record keeping

Depreciation accounting

Change in depreciation methods

Methods, computation and accounting treatment of depreciation

Preparation of Final Accounts for Sole Proprietors

-

Accounting for Special Transactions

Joint Ventures

Sale of goods on approval or return basis

Consignments

Bills of exchange and promissory notes

Partnership Accounts

Retirement and death of a partner including treatment of goodwill

Final accounts of partnership firms

Basic concepts of admission

Introduction to Company Accounts

Re-issue of forfeited shares

Redemption of preference shares

Forfeiture of shares

Issue of shares and debentures

Section B: Mercantile Laws (40 marks)

The Indian Contract Act, 1872

Breach of contract

Performance of contract

An overview of Sections 1 to 75 covering the general nature of contract, consideration, and other essential elements of a valid contract

The Sale of Goods Act, 1930

Conditions and Warranties

Unpaid seller and his rights

Formation of the contract of sale

Transfer of ownership and delivery of goods

The India Partnership Act, 1932

Registration and dissolution of a firm

General Nature of Partnership

Rights and duties of partners

Section C: General Economics (50 marks)

Micro Economics

Introduction to Micro Economics

  • Definition, scope and nature of Economics

  • Methods of economic study

  • Central problems of an economy and Production possibilities curve


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

Price Determination in Different Markets

  • Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly

  • Price determination in these markets

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

Indian Economic Development

Economic Reforms in India

  • Features of economic reforms since 1991

  • Liberalisation, Privatisation and Disinvestment

  • Globalisation

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

Money and Banking

  • Money– Meaning and functions

  • Commercial Banks– Role and functions

  • Reserve Bank of India– Role and functions, Monetary policy

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

  • Inflation

  • Budget and Fiscal deficits

  • Balance of payments

  • External debts

Section D: Quantitative Aptitude (50 marks)

Ratio and proportion, Indices, Logarithms

-

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

Inequalities

Graphs of inequalities in two variables- common region

Basic concepts of Permutations and Combinations

-

Sets, Functions and Relations

-

Simple and Compound Interest including annuity- Applications

-

Sequence and Series– Arithmetic and geometric progressions

-

Basic concepts of Differential and Integral Calculus (excluding trigonometric functions)

-

Limits and Continuity Intuitive Approach

-

Statistical description of data

  • Textual, Tabular & Diagrammatic representation of data

  • Graphical representation of frequency distribution– Histogram, Frequency Polygon, Ogive

  • Frequency Distribution

Measures of Central Tendency and Dispersion

Arithmetic Mean, Median – Partition Values, Mode, Geometric Mean and Harmonic, Mean, Standard deviation, Quartile deviation

Theoretical Distributions

Binomial, Poisson and Normal

Correlation and Regression

-

Probability and Expected Value by Mathematical Expectation

-

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

Index Numbers

-


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