CPT Syllabus 2021: Subject-wise Syllabus Pdf Download

Exam Date

Jun 24, 2021

Apr 7, 2021 | Commerce

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Syllabus of CA-CPT

CA-CPT 2021 will have 2 sections for 200 marks. The CPT 2021 paper will have 4 sessions which include the following: 

 Number of Sessions Number of Section in each session 
Session I

Section A: Fundamentals of Accounting (60 marks)

Section B: Mercantile Laws (40 marks)

Session II

Section C: General Economics (50 marks)

Section D: Quantitative Aptitude (50 marks)

 

Candidates can find various CPT reference books that will be of help to crack the CPT 2021 examination.


SESSION – I:

  • Note: Session-I: Two Sections. Duration: 2 hours. Marks:  100.

Section A:  Fundamentals of Accounting (60 Marks)

Objective: To develop a conceptual understanding of the fundamentals of the financial accounting system.

Contents:

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

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

Inventories

  • The basis for 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

  • The issue of shares and debentures

  • Forfeiture of shares

  • Re-issue of forfeited shares

  • The redemption of preference shares.

Section B: Mercantile Laws (40 Marks)

Objective: To test the general comprehension of elements of the mercantile law.

  • The Indian Contract Act, 1872: An overview of Sections 1 to 75 covering the general nature of the contract, consideration, other essential elements of a valid contract, performance of the 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.


SESSION – II:

  • Note: Sections: 2 sections. Duration: 2 hours. Marks: 100.

Section C: General Economics (50 Marks)

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

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.

  1. 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.

  1. 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.

  1. Price Determination in Different Markets

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

  • Price determination in these markets.

Indian Economic Development

  1. 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

  1. 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.

  1. Economic Reforms in India

  • Features of economic reforms since 1991

  • Liberalisation, Privatisation, and Disinvestment

  • Globalisation.

  1. Money and Banking

  • Money – Meaning and functions

  • Commercial Banks – Role and functions

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

Section D: Quantitative Aptitude (50 Marks)

Objective: To test the grasp of elementary concepts in Mathematics and Statistics and application of the same as using quantitative tools.

  • 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 (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

  • Correlation and Regression

  • Probability and Expected Value by Mathematical Expectation

  • Theoretical Distributions Binomial, Poisson, and Normal.

  • Sampling Theory

  • Index Numbers.

The CPT 2021 syllabus PDF that will help the candidates to understand the syllabus required and prepare for the exam:

  • Fundamentals of Accounting CPT Syllabus PDF.

  • Mercantile Laws CPT Syllabus PDF.

  • General Economics CPT Syllabus PDF.

  • Quantitative Aptitude CPT Syllabus PDF.


CA CPT 2021 Minimum Passing Marks:

Sections

Subjects

Marks

Passing Marks

A

Fundamental of Accounting

60

18

B

Mercantile Law

40

12

C

General Economics

50

15

D

Quantitative Aptitude

50

15

Total 

200

100

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