CA Exam Results - caresults.nic.in.blogspot.com: CPT

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<b><span style="font-size: x-large;">Common Proficiency Test (CPT) Syllabus - www.icai.org</span></b></div>
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(One paper – Four
hours – 200 Marks)</div>
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<b>COMMON PROFICIENCY TEST</b></div>
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<b>SYLLABUS</b></div>
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One Paper, Two
Sessions 200 Marks</div>
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<b>Session I:</b></div>
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Section A: Fundamentals of Accounting 60 Marks</div>
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Section B: Mercantile Laws 40 Marks</div>
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<b>Session II:</b></div>
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Section C: General Economics 50 Marks</div>
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Section D: Quantitative Aptitude 50 Marks</div>
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<o:p><b><span style="font-size: x-large;"><a href="http://caresultsnic.blogspot.in/2013/07/ca-exam-results-ca-final-result-ca-cpt.html" target="_blank">CPT RESULT</a></span></b></o:p></div>
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<b>Level of Knowledge: Basic knowledge</b></div>
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<b><span style="font-size: large;">SESSION – I</span></b></div>
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<b><span style="font-size: large;">(Two Sections– Two hours – 100 Marks)</span></b></div>
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<b><span style="font-size: large;"><u>Section A:
Fundamentals of Accounting ( 60 Marks )</u></span></b></div>
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<b>Objective:</b></div>
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To develop conceptual understanding of the fundamentals of
financial accounting system.</div>
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<b>Contents</b></div>
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1. Theoretical Framework</div>
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(i) Meaning and Scope of accounting</div>
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(ii) Accounting Concepts, Principles and Conventions</div>
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(iii) Accounting Standards – concepts, objectives, benefits</div>
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(iv) Accounting Policies</div>
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(v) Accounting as a measurement discipline – valuation
principles, accounting estimates</div>
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2. Accounting Process</div>
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Books of Accounts leading to the preparation of Trial
Balance, Capital and revenue expenditures,</div>
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Capital and revenue receipts, Contingent assets and
contingent liabilities, Fundamental errors</div>
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including rectifications thereof.</div>
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3. Bank Reconciliation Statement</div>
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4. Inventories</div>
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Basis of inventory valuation and record keeping.</div>
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5. Depreciation accounting</div>
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Methods, computation and accounting treatment of
depreciation, Change in depreciation</div>
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methods.</div>
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6. Preparation of Final Accounts for Sole Proprietors</div>
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7. Accounting for Special Transactions</div>
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(a) Consignments</div>
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(b) Joint Ventures</div>
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(c) Bills of exchange and promissory notes</div>
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(d) Sale of goods on approval or return basis.3</div>
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8. Partnership Accounts</div>
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Final accounts of partnership firms – Basic concepts of
admission, retirement and death of a partner</div>
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including treatment of goodwill.</div>
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9. Introduction to Company Accounts</div>
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Issue of shares and debentures, forfeiture of shares,
re-issue of forfeited shares, redemption of</div>
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preference shares.</div>
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<b><u><span style="font-size: large;">Section B: Mercantile
Laws ( 40 Marks )</span></u></b></div>
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<b>Objective:</b></div>
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To test the general comprehension of elements of mercantile
law</div>
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<b>Contents</b></div>
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1. The Indian Contract Act , 1872: An overview of Sections 1
to 75 covering the general nature of</div>
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contract , consideration , other essential elements of a
valid contract , performance of contract and</div>
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breach of contract.</div>
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2. The Sale of Goods Act, 1930: Formation of the contract of
sale – Conditions and Warranties –</div>
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Transfer of ownership and delivery of goods – Unpaid seller
and his rights.</div>
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3. The India Partnership Act, 1932: General Nature of
Partnership – Rights and duties of partners –</div>
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Registration and dissolution of a firm.</div>
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<b><span style="line-height: 115%;"><span style="font-size: large;">SESSION – II<o:p></o:p></span></span></b></div>
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<b><span style="line-height: 115%;"><span style="font-size: large;">(Two Sections– Two hours – 100 Marks)</span><span style="font-size: 16pt;"><o:p></o:p></span></span></b></div>
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Section C: General
Economics ( 50 Marks )</div>
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<b>Objective:</b></div>
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To ensure basic understanding of economic systems, economic
behaviour of individuals and</div>
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organizations.</div>
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<b>Contents</b></div>
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<b> (I) Micro Economics</b></div>
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1. Introduction to Micro Economics</div>
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(a) Definition, scope and nature of Economics</div>
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(b) Methods of economic study</div>
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(c) Central problems of an economy and Production
possibilities curve.</div>
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2. Theory of Demand and Supply</div>
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(a) Meaning and determinants of demand, Law of demand and
Elasticity of demand <span style="font-family: "Arial","sans-serif";">─</span> Price, income and<o:p></o:p></div>
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cross elasticity</div>
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(b) Theory of consumer ’s behaviour – Marshallian approach
and Indifference curve approach</div>
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(c) Meaning and determinants of supply, Law of supply and
Elasticity of supply.</div>
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3. Theory of Production and Cost</div>
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(a) Meaning and Factors of production</div>
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(b) Laws of Production – The Law of variable proportions and
Laws of returns to scale</div>
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(c) Concepts of Costs <span style="font-family: "Arial","sans-serif";">─</span> Short-run and long-run costs, Average and marginal costs,
Total, fixed and</div>
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variable costs.</div>
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4. Price Determination in Different Markets</div>
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(a) Various forms of markets – Perfect Competition,
Monopoly, Monopolistic Competition and Oligopoly</div>
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(b) Price determination in these markets.4</div>
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<b>(II) Indian Economic Development</b></div>
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5. Indian Economy – A Profile</div>
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(a) Nature of the Indian Economy</div>
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(b) Role of different sectors – Agriculture, Industry and
Services in the development of the Indian</div>
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economy, their problems and growth</div>
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(c) National Income of India – Concepts of national income,
Different methods of measuring national</div>
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income, Growth of national income and per capita income in
various plans.</div>
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(d) Basic understanding of tax system of India – Direct and
Indirect Taxation</div>
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6. Select Aspects of Indian Economy</div>
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(a) Population – Its size, rate of growth and its
implication for growth</div>
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(b) Poverty – Absolute and relative poverty and main
programs for poverty alleviation</div>
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(c) Unemployment – Types, causes and incidence of
unemployment</div>
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(d) Infrastructure <span style="font-family: "Arial","sans-serif";">─</span> Energy, Transportation, Communication, Health and Education</div>
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(e) Inflation</div>
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(f) Budget and Fiscal deficits</div>
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(g) Balance of payments</div>
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(h) External debts.</div>
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7. Economic Reforms in India</div>
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(a) Features of economic reforms since 1991</div>
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(b) Liberalisation, Privatisation and Disinvestment</div>
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(c) Globalisation.</div>
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8. Money and Banking</div>
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(a) Money – Meaning and functions</div>
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(b) Commercial Banks – Role and functions</div>
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(c) Reserve Bank of India – Role and functions, Monetary
policy.</div>
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<span style="font-size: large;"><b><u>Section D:
Quantitative Aptitude ( 50 Marks )</u></b></span></div>
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<b>Objective:</b></div>
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To test the grasp of elementary concepts in Mathematics and
Statistics and application of the same as</div>
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useful quantitative tools.</div>
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<b>Contents</b></div>
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1. Ratio and proportion, Indices, Logarithms</div>
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2. Equations</div>
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Linear – simultaneous linear equations up to three
variables, quadratic and cubic equations in one</div>
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variable, equations of a straight line, intersection of
straight lines, graphical solution to linear equations.</div>
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3. Inequalities</div>
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Graphs of inequalities in two variables <span style="font-family: "Arial","sans-serif";">─</span> common
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4. Simple and Compound Interest including annuity <span style="font-family: "Arial","sans-serif";">─</span>
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5. Basic concepts of Permutations and Combinations</div>
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6. Sequence and Series – Arithmetic and geometric
progressions</div>
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7. Sets, Functions and Relations</div>
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8. Limits and Continuity <span style="font-family: "Arial","sans-serif";">─</span> Intuitive Approach5<o:p></o:p></div>
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9. Basic concepts of Differential and Integral Calculus
(excluding trigonometric functions)</div>
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10. Statistical description of data</div>
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(a) Textual, Tabular & Diagrammatic representation of
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(b) Frequency Distribution.</div>
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(c) Graphical representation of frequency distribution –
Histogram, Frequency Polygon, Ogive</div>
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11. Measures of Central Tendency and Dispersion</div>
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Arithmetic Mean, Median – Partition Values, Mode, Geometric
Mean and Harmonic, Mean, Standard</div>
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deviation, Quartile deviation</div>
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12. Correlation and Regression</div>
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13. Probability and Expected Value by Mathematical
Expectation</div>
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14. Theoretical Distributions</div>
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Binomial, Poisson and Normal.</div>
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15. Sampling Theory</div>
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Basic Principles of sampling theory , Comparison between
sample survey and complete enumeration ,</div>
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Errors in sample survey , Some important terms associated
with sampling , Types of sampling , Theory of</div>
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estimation , Determination of sample size .</div>
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16. Index Numbers</div>
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Common Proficiency Test (CPT) Syllabus - www.icai.org

Common Proficiency Test (CPT) Syllabus - www.icai.org (One paper – Four hours – 200 Marks) COMMON PROFICIENCY TEST SYLLABUS ...

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