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June 30, 2018
All about CA CPT (common proficiency test)
June 30, 2018
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CA CPT 2018 Syllabus , exam pattern,result

The Institute of Chartered Accountants of India (ICAI) has released CA CPT 2018 exam schedule for the convenience of aspirants of CA -CPT June 2018 exam. Candidates appearing for the entry-level examination in June can check CA CPT Syllabus 2018 for gearing up their preparation of the examination. This year CA CPT 2018 for June will be held on June 17, 2018.

LATEST – CA CPT Result will be released in the mid of July 2018.

CA CPT Exam Pattern 2018

  • CA CPT exam will be conducted in four parts i.e. Part 1 – Fundamentals of Accounting and Mercantile Laws, Part 2 – Mercantile Laws, Part 3 – General Economics and Part 4 – Quantitative Aptitude.
  • The test for two parts will be taken in the first session and test for other two will be taken in the second session. Thus, there will be two question papers which have to be attempted by the candidates in two sessions on the same day.
  • The question paper carries 200 objective type questions for a total of 200 marks
  • For every wrong answer, 0.25 marks will be deducted from the maximum obtained.

CA CPT Syllabus 2018

Section of CA CPT question paper Syllabus Topics Max Marks
Section A: Fundamentals of Accounting 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
60 Marks
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
Bank Reconciliation Statement
  • Basis of inventory valuation and record keeping
Depreciation accounting
  • Methods, computation and accounting treatment of depreciation,
  • Change in depreciation methods.
Preparation of Final Accounts for Sole Proprietors
Accounting for Special Transactions
  • Consignments
  • Joint Ventures
  • Bills of exchange and promissory notes
  • Sale of goods on approval or return basis.
Partnership Accounts
  • Final accounts of partnership firms –
  • Basic concepts of admission,
  • Retirement and death of a partner including treatment of goodwill
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 The Indian Contract Act, 1872
  • An overview of Sections 1 to 75 covering the general nature of contract, consideration, and other essential elements of a valid contract,
  • Performance of contract
  • Breach of contract.
40 marks
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 Micro Economics
  • 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.

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.

  • 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

  • Price Determination in Different Markets

(a) Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly

(b) Price determination in these markets


50 marks
Indian Economic Development
  • 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

  • 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.

  • Economic Reforms in India

(a) Features of economic reforms since 1991

(b) Liberalisation, Privatisation and Disinvestment

(c) Globalisation.

  • 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 Ratio and proportion, Indices, Logarithms 50 marks
  • 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
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 (excluding trigonometric functions  
Statistical description of data
  • Textual, Tabular & Diagrammatic representation of data.
  • Frequency Distribution.
  • Graphical representation of frequency distribution – Histogram, Frequency Polygon, Ogive
Measures of Central Tendency and Dispersion
  • Arithmetic Mean, Median – Partition Values, Mode, Geometric Mean and Harmonic, Mean, Standard deviation, Quartile deviation
Correlation and Regression
Probability and Expected Value by Mathematical Expectation
Theoretical Distributions Binomial, Poisson and Normal.
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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