CA CPT Syllabus for December 2018 Applicable – New Changes

CA CPT Syllabus for December 2018. CA CPT is the entrance exam to get into the CA Course. So, students who are willing to study CA CPT must know the Syllabus applicable for the upcoming CA CPT exam. We have already provided CA CPT Study Material in our previous article. Here we are providing CA CPT Syllabus Applicable for December 2018 Exams. So, check out the full details regarding CA CPT Syllabus from this article. You can also know about CA CPT containing Subjects & also the subject weightage marks from below. Also you can check out for CA CPT Minimum Passing Marks & Subject wise passing marks requirement. Checkout New applicable Syllabus for CA CPT Subjects i.e., Accounting, Mercantile Law, General Economics and Quantitative Aptitude. This CA CPT Exam will be conducted in 2 seasons. Fundamentals of accounting and Mercantile Law for 100 marks in session I and General Economics and Quantitative Aptitude (Maths) For 100 Marks in in session II.

CA CPT Syllabus for December 2018

Before going to see for CA CPT Syllabus for December 2018 Exams, lets check out for the subjects list and the weightage of marks.

CA CPT Subjects List & Weightage

From below table you can get the information about CA CPT (Common Proficiency Test) subjects list and the weightage of each subject.

Common Proficiency Test
Session I
Section A Fundamentals of Accounting 60 Marks
Section B Mercantile Law 40 Marks
Session II
Section C General Economics 50 Marks
Section D Quantitative Aptitude 50 Marks

A candidate is required to secure a minimum of 30 per cent marks in each Section and a minimum of 50 per cent marks in aggregate in all the four Sections to pass the Common Proficiency Test.

In exact words, it is clear that if a candidate gets a minimum of 50 % marks as aggregate, but he/she fails to secure the minimum marks required in any one or more of the subjects mentioned above, his/her result will be FAIL. Similarly, if a student secures a minimum of 30 % marks in each section but fails to secure 50 % marks in the aggregate of all sections his/her result will be FAIL.

READ  CA IPCC Syllabus for November 2018 - Applicable Changes

CA CPT Passing Criteria

Below we are providing the clear data about CA CPT Passing Criteria in a table format for better understanding of our visitors. So, check out below to get clear idea about CA CPT Passing Criteria.

Minimum Passing Marks for CPT
Section Subject Maximum Marks Minimum Marks
A Fundamentals of Accounting 60 18
B Mercantile Law 40 12
C General Economics 50 15
D Quantitative Aptitude 50 15
Total 200 100*

CA CPT Syllabus for 2018 Exams

Subject Names with their sections Syllabus Contents Topics to cover  Weightage of Marks
Section A: Fundamentals of Accounting Theoretical Framework
  • Meaning & 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

So, this is the Syllabus for CA CPT Exam. If you think this is useful … share this article with your friends. Ask all your doubts if any relating to CA CPT Course via comment box.

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