Home >> CA >> CA CPT Syllabus Dec 2016  – All Subjects Changes

CA CPT Syllabus Dec 2016  – All Subjects Changes

Get CA CPT Syllabus for December 2016 below. Earlier we have provided CA CPT Study Material pdf Dec 2016 in both Hindi & English. ICAI had already made an announcement about changes in CA Course and Changes in CA CPT Syllabus from 2017. So many students worrying about syllabus change in CPT Dec 2016 exam. But there is no official notification regarding CA CPT Syllabus changes for Dec 2016. So CA CPT Dec 2016 syllabus would be same as before. Also See how to register for CA CPT and CA CPT Registration last date for December 2016. Here we have given both regular CPT Syllabus of all 4 subjects of CPT and new proposed syllabus by ICAI. Regular CPT Syllabus will be applicable for December 2016 also but we are giving new syllabus which is just in proposal by ICAI for only to get knowledge about new changes. Also Check CA Foundation New Syllabus (New Revised Scheme CA Course)

CA CPT Syllabus Changes Dec 2016

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CPT Students, If you are searching for cpt syllabus pdf, cpt syllabus change for dec 2016, ca cpt syllabus and recommended books, cpt quantitative aptitude syllabus, cpt subjects and syllabus, is cpt syllabus going to change, cpt maths syllabus weightage, cpt syllabus for mercantile law, CA CPT syllabus of accounts, CA cpt syllabus of economics, ICAI’s CA CPT revised syllabus, this article will help you.

CA CPT Syllabus for June 2016

There are 4 subjects in CPT Syllabus i.e.

  • Fundamentals of Accounting
  • Mercantile Law
  • General Economics and
  • Quantitative Aptitude.

There are 2 sessions in CA CPT Exam i.e. Session I and Session II. In session I, Fundamentals of accounting and Mercantile Law for 100 marks and in session II, General Economics and Quantitative Aptitude (Maths) For 100 Marks.

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


Minimum Passing Marks for CPT

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 other words, it is clarified that if a candidate secures a minimum of 50 per cent marks in the aggregate but fails to secure the minimum marks required in any one or more of the sections A, B, C or D (as mentioned above), his result will be FAIL. Similarly, if a candidate secures a minimum of 30per cent marks in each section but fails to secure 50 per cent marks in the aggregate of all sections, his result will be FAIL.

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*


Common Proficiency Test Syllabus

(Two Sections– Two hours – 100 Marks)

CPT Fundamentals of Accounting Syllabus for June 2016

Section A: Fundamentals of Accounting (60 Marks)

  1. Theoretical Framework

(i) Meaning and Scope of accounting
(ii) Accounting Concepts, Principles and Conventions
(iii) Accounting Standards – concepts, objectives, benefits
(iv) Accounting Policies
(v) Accounting as a measurement discipline – valuation principles, accounting estimates

  1. 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.

  1. Bank Reconciliation Statement
  2. Inventories

Basis of inventory valuation and record keeping.

  1. Depreciation accounting

Methods, computation and accounting treatment of depreciation, Change in depreciation

  1. Preparation of Final Accounts for Sole Proprietors
  2. Accounting for Special Transactions

(a) Consignments
(b) Joint Ventures
(c) Bills of exchange and promissory notes
(d) Sale of goods on approval or return basis.

  1. Partnership Accounts

Final accounts of partnership firms – Basic concepts of admission, retirement and death of a partner including treatment of goodwill.

  1. Introduction to Company Accounts

Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares, redemption of preference shares.

CPT Mercantile Law Syllabus for June 2016

Section B: Mercantile Laws (40 Marks)

  1. The Indian Contract Act , 1872: An overview of Sections 1 to 75 covering the general nature of contract, consideration, other essential elements of a valid contract, performance of contract and breach of contract.
  2. 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.
  3. The India Partnership Act, 1932: General Nature of Partnership – Rights and duties of partners –Registration and dissolution of a firm.

(Two Sections– Two hours – 100 Marks)

CPT General Economics Syllabus for June 2016

Section C: General Economics (50 Marks)

(I) Micro Economics

  1. 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.

  1. 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 behavior – Marshall Ian approach and Indifference curve approach
(c) Meaning and determinants of supply, Law of supply and Elasticity of supply.

  1. 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.

  1. Price Determination in Different Markets

(a) Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly
(b) Price determination in these markets.

(II) Indian Economic Development

  1. 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

  1. 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.

  1. Economic Reforms in India

(a) Features of economic reforms since 1991
(b) Liberalization, Privatization and Disinvestment
(c) Globalization.

  1. Money and Banking

(a) Money – Meaning and functions
(b) Commercial Banks – Role and functions
(c) Reserve Bank of India – Role and functions, Monetary policy.

CPT Quantitative Aptitude Syllabus for June 2016

Section D: Quantitative Aptitude (50 Marks)

  1. Ratio and proportion, Indices, Logarithms
  2. Equations

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.

  1. Inequalities

Graphs of inequalities in two variables ─ common region.

  1. Simple and Compound Interest including annuity ─ Applications
  2. Basic concepts of Permutations and Combinations
  3. Sequence and Series – Arithmetic and geometric progressions
  4. Sets, Functions and Relations
  5. Limits and Continuity ─ Intuitive Approach
  6. Basic concepts of Differential and Integral Calculus (excluding trigonometric functions)
  7. Statistical description of data

(a) Textual, Tabular & Diagrammatic representation of data.
(b) Frequency Distribution.
(c) Graphical representation of frequency distribution – Histogram, Frequency Polygon, Ogive

  1. Measures of Central Tendency and Dispersion

Arithmetic Mean, Median – Partition Values, Mode, Geometric Mean and Harmonic, Mean, Standard
deviation, Quartile deviation

  1. Correlation and Regression
  2. Probability and Expected Value by Mathematical Expectation
  3. Theoretical Distributions

Binomial, Poisson and Normal.

  1. 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.

  1. Index Numbers

CPT New Syllabus for June 2016 (Not Yet Confirmed by ICAI)

ICAI recently made a proposal for changing CA CPT Syllabus. The new syllabus will be as follows.

Changes in CPT Syllabus from 2017:

  1. The present entrance exam CPT (Common Proficiency Test) has changed to “Foundation Exam”
  2. CPT MCQ (Multiple Choice Questions) based exam has changed to Foundation descriptive exam. Now you can register for CPT before 6 months. In new scheme you should register before 9 months.
  3. Adequate time gap is given so that students get sufficient time to study since the Foundation Course has been made descriptive. Also, there is an addition of full paper.
  4. Foundation Examination will be partly descriptive in nature.
  5. ICAI has added two additional papers in Foundation exam (CPT). They are 1. General English for 40 Marks. 2. Business and Commercial Knowledge (40 Marks).

CA Syllabus 2016 – Foundation Course (CPT) Proposed syllabus by ICAI


Foundation Course: Number of Papers — 4

There are 4 papers in CA Foundation course. Remember one thing that Paper 2 and Paper 4 will be Objective type papers. Read below !!

Paper I: Principles and Practices of Accounting (100 Marks)

Paper 2*: Business Mathematics and Logical Reasoning & Statistics (100 Marks)

  • Part I: Business Mathematics and Logical Reasoning (60 Marks)
  • Part II: Statistics (40 Marks)

Paper 3: Mercantile Law & General English (100 Marks)

  • Part I: Mercantile Law (60 Marks)
  • Part II: General English (40 Marks)

Paper 4*: Business Economics & Business and Commercial Knowledge (100 Marks)

  • Part I: Business Economics (60 Marks)
  • Part II: Business and Commercial Knowledge (40 Marks)

*Paper 2 and Paper 4 will be Objective type papers


  1. Passing percentage: Aggregate- 50% and Subject-wise- 40% at one sitting.
  2. Objective type question of I or more marks.
  3. Examination: In the month of November and May after passing Class XII

Students, still if you have any queries & doubts regarding CA CPT Syllabus Dec 2016 and CA Foundation New Syllabus from June 2017, you can ask us via comment box.


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  1. Sandeep vishwakarma

    What Syllabus change in June 2017

  2. Mahesh Kumar Sahani

    I have registered for cpt in 2015 attempted december 2015 and this june 2015 cpt. So after the changes in cpt pattern. which syllabus I should follow- new or old.
    If new then does icai will provide the extra materials for the new syllabus which will be introduced ?

  3. I have registered in June 2016 and going to appear in December 2016 ,which syllabus should I follow.And whether questions would be subjective or objective.

  4. now iam in 12th class i have registered for cpt in Jan 2016 and iam going to write exam on jun 2017. am i want to register again for new syllabus or old registration is only enough.

  5. now iam in 12th class i have registered for cpt in Jan 2016 and iam going to write exam on jun 2017. am i want to register again for new syllabus or old registration is only enough.please reply without fail.

  6. Now i am in 12 … i want to register for coming 2017th CPT exam then it will be new course or old course of CPT for me and is it possilbe to apply for old syllabus??

  7. please tell about negative marking and marks structure of ca foundation exam

  8. i have registered cpt in march 2016 and i will give exam in june 2017, which syllabus should i follow old or new???

    • I am writing cpt in June 2017! N now I hav already started preparing ! So should I follow the old syllabus only ?? Plz let us know soon

  9. I am 12th now I’ll take my cpt exams in June 2017 so what syllabus should I follow I have not registered yet

  10. Sir
    Now iam studying 12th I will write my ca-cpt examination in June 2017, now it’s new or old syllabus for me??

  11. I am in 12th n I want to register for June 2017 cpt..will I have old or new syllabus?can I register for old syllabus?

  12. I had registered in 2010 for cpt. next in june 2017 I want to take up the cpt exam, what are the steps I have to take for registration? will I have new syllabus or old syllabus?

  13. please reply me as early as possible.

  14. I had registered in 2010 for cpt, I want to take the exam again in 2017, what is the steps for 2nd time registration? will I have new syllabus or old syllabus?

  15. sir i am student cpt . & my registration was 2015 & i want to give june 2017 attempt .so Please ask me which syllabus will applicable for me ? old / new

  16. if i registered for cpt in oct2016 then which syllabus will come old or new?

  17. Mamta Shivabhai Solanki

    I hv registered for ca cpt exam in 2015 & now I want give exam on 2017 so,shall I registered again for exam 2017,how can I get new syllabus books for study.

  18. I hav rgstrd n June’15 itself going to appear n dec’16….suppose if I had the sitution to write n june’17….which syllabus shld i follow?

  19. I hav rgstrd n june’15 itself…now I am going to appear n dec’16…if I had the situation to write it n june’17…which syllabus shld i follow??

  20. I have registered CPT in December 2014 and I will give exam in December 2017, which syllabus should i follow old or new???

  21. Can u give Detail Syllabus content for CPT new Syllabus

  22. I hve registered for cpt Dec 2016…by chance if I did’nt cleared it …do I need to registered it again in 2017…as syllabus of cpt is going to change in 2017

  23. i want to write cpt exam in june 2017 then which syllabus i have to follow old or new

  24. Now i m in fybaf i want to register CPT for june 2017 so which will be syllabus for me???And pls give me in detail wht procedure i will do if new syllabus

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