CPT Exam Syllabus 2024: Subject-Wise Syllabus Pdf Download

Parvathy Krishnakumar
Parvathy Krishnakumar

Updated on - Sep 2, 2023

CPT exam syllabus 2024 includes Fundamentals of Accounting, Mercantile Laws, General Economics, and Quantitative Aptitude. The preparation for every CPT 2024 begins with going through and understanding the syllabus for the particular exam. The ICAI curates the CA CPT exam syllabus, which includes all the essential topics and contents required to be studied by the students to ace the examination. 

Table of Contents

CA CPT Exam Syllabus 2024

The CA CPT exam has 2 sessions for 200 marks with 4 sessions. The CA CPT exam syllabus 2024 is as follows.

CA CPT 2024 Basic Syllabus
Sessions Sections Marks
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 CA CPT books 2024 based on the CA CPT latest syllabus to crack the CPT 2024 exam. The CA CPT course syllabus is explained below in detail.

CA CPT 2024 Exam Syllabus PDF

The CA CPT exam syllabus 2024 PDF download can be done by clicking the link below.

CA CPT Syllabus 2024
Particular CA CPT Syllabus PDF Link
CA CPT 2024 Download

CA CPT 2024 Exam Syllabus for Session I

The first session for the CA CPT exam consists of two sections. This session is for 2 hours. The total mark for this section is 100. Check the section-wise CA CPT 2024 syllabus below.

CA CPT 2024 Exam Syllabus for Section A: Fundamentals of Accounting

The main objective of the Fundamentals of Accounting section is to develop a conceptual understanding of the fundamentals of the financial accounting system. This section deals with topics such as Bank Reconciliation Statements, Preparation of Final Accounts for Sole Proprietors, etc. CA CPT exam subjects and their contents are tabulated below.

Session I Section A: Fundamentals of Accounting
Topics 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.
Inventories
  • The basis for Inventory Valuation and Record-Keeping
Depreciation Accounting
  • Methods
  • Computation and Accounting Treatment of Depreciation
  • Change in Depreciation Methods
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

CA CPT 2024 Exam Syllabus for Section B: Mercantile Laws

Section B of session I of the CP CAT exam is Mercantile Laws. This section is to test the general comprehension of elements of 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.

CA CPT 2024 Exam Syllabus for Session II

The second session of the CP CAT exam syllabus also has two sections. The duration of this session is for 2 hours with a total mark of 100.

CA CPT 2024 Exam Syllabus for Section C: General Economics

The CP CAT Economics syllabus ensures a basic understanding of economic systems and the economic behavior of individuals and organizations. The major topics and the contents of this session are as given below.

Session II Section C: General Economics
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 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.
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
Indian Economic Development
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
Select Aspects of the Indian Economy
  • Population – Size, Rate of Growth and Implication for Growth
  • Poverty – Absolute and Relative Poverty and Main Programs for Poverty Allleviation
  • Unemployment – Types, Causes, and Incidence of Unemployment
  • Infrastructure ─ Energy, Transportation, Communication, Health and Education
  • Inflation
  • Budget and Fiscal Deficits
  • Balance of Payments
  • External Debts
Economic Reforms in India
  • Features of Economic Reforms Since 1991
  • Liberalisation, Privatisation, and Disinvestment
  • Globalization
Money and Banking
  • Money – Meaning and Functions
  • Commercial Banks – Role and Functions
  • Reserve Bank of India – Role, and Functions, Monetary Policy

CA CPT 2024 Exam Syllabus for Section D: Quantitative Aptitude

The major objective of the Quantitative Aptitude CPT syllabus is to test the grasp of elementary concepts in Mathematics and Statistics and the application of the same as using quantitative tools. The CPT Aptitude syllabus topics are listed below.

  • 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.

CA CPT 2024 Minimum Passing Marks

The minimum marks to qualify for the CA CPT exam is as tabulated below. The students must make sure they acquire he minimum marks to be qualified to the the next level of the course.

CA CPT 2024 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

CPT 2024 Exam Pattern

It is very important to go through the exam pattern before starting the preparation for the CPT exam. The CPT 2024 exam pattern is as given below.

CA CPT Exam Pattern 2024 Highlights
Particular Detail
CA CPT 2024 Exam Mode Offline, i.e., Pen and Paper Based Test
Question Paper Type Objective, Multiple Choice Questions (MCQs)
Total Marks 200 Marks
Sessions 2 Sessions with 2 Subjects Each for 2 Hours
Negative Marking 0.25 Marks Deducted for Incorrect Answers
Minimum Marks Overall Average of 50% and a Minimum of 30% in Each Subject

Read More: CPT Exam Pattern 2024

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