CA CPT Syllabus December 2017 PDF – New Changes in Subjects
Check out CPT Syllabus for Dec 2017 below. Earlier we have provided CPT Study Material pdf Dec 2017 in both Hindi & English. CPT Students worrying about syllabus changes in CPT Dec 2017 exam. The Institute of Chartered Accountants of India (ICAI) has revised the CA course which will be applicable to students who registered on or after 1st July 2017. Revised CA Foundation Syllabus would be applicable from May 2018 to CA Foundation students but not old CA CPT Students. So CA CPT Dec 2017 syllabus would be same as before. Also See CPT Registration for Dec 2017.
Read More Topics:
- CA CPT Video Lectures Dec 2017 by ICAI for Free – CPT Classes
- CA CPT Registration June 2017 – Procedure, Fee, Last Date Details
- CPT & CA Foundation Coaching Classes for Dec 2017 / May 2018
Download CPT Syllabus 2017 PDF
Content in this Article
- Download CPT Syllabus 2017 PDF
- CPT Syllabus for Dec 2017
- Minimum Passing Marks for CPT
- Common Proficiency Test Syllabus
- CPT Fundamentals of Accounting Syllabus for Dec 2017
- Section A: Fundamentals of Accounting (60 Marks)
- CPT Mercantile Law Syllabus for Dec 2017
- Section B: Mercantile Laws (40 Marks)
- CPT General Economics Syllabus for Dec 2017
- Section C: General Economics (50 Marks)
- CPT Quantitative Aptitude Syllabus for Dec 2017
- Section D: Quantitative Aptitude (50 Marks)
- CA Foundation New Syllabus for May 2018 (Revised Syllabus)
Also Check CA Foundation New Syllabus (New Revised Scheme CA Course) CPT Students, If you are searching for cpt syllabus pdf, cpt syllabus change for Dec 2017, ca cpt syllabus and recommended books, cpt quantitative aptitude syllabus, cpt subjects and syllabus, is cpt syllabus going to change, cpt maths syllabus weight age, 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.
CPT Syllabus for Dec 2017
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|
|Section A||Fundamentals of Accounting||60 Marks|
|Section B||Mercantile Law||40 Marks|
|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 30 per 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 Dec 2017|
|Section||Subject||Maximum Marks||Minimum Marks|
|A||Fundamentals of Accounting||60||18|
Common Proficiency Test Syllabus
SESSION – I(Two Sections– Two hours – 100 Marks)
CPT Fundamentals of Accounting Syllabus for Dec 2017
Section A: Fundamentals of Accounting (60 Marks)
- 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
- 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 depreciationmethods.
- Preparation of Final Accounts for Sole Proprietors
- 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.
- 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.
CPT Mercantile Law Syllabus for Dec 2017
Section B: Mercantile Laws (40 Marks)
- 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.
- 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(Two Sections– Two hours – 100 Marks)
CPT General Economics Syllabus for Dec 2017
Section C: General Economics (50 Marks)
(I) 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 behavior – Marshall Ian 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.(II) 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) Liberalization, Privatization and Disinvestment(c) Globalization.
- 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 Dec 2017
Section D: Quantitative Aptitude (50 Marks)
- Ratio and proportion, Indices, Logarithms
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.
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
(a) Textual, Tabular & Diagrammatic representation of data.(b) Frequency Distribution.(c) 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, Standarddeviation, 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
CA Foundation New Syllabus for May 2018 (Revised Syllabus)
ICAI recently made changes in CA CPT Syllabus. The new syllabus will be as follows.Changes in CPT Syllabus from 2018:
- The present entrance exam CPT (Common Proficiency Test) has changed to “Foundation Exam”
- 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.
- 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.
- Foundation Examination will be partly descriptive in nature.
- 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 CPT Revised Syllabus 2018 – Number of Papers – 4
|Paper 1||Principles and Practices of Accounting||100 Marks||Descriptive /Subjective Type|
|Paper 2||Business Law & Business Correspondence and Reporting||100 Marks||Descriptive/Subjective Type|
|Section A: Business Law – 60 Marks|
|Section B: Business Correspondence and Reporting – 40 Marks|
|Paper 3||Business Mathematics Logical Reasoning and Statistics||100 Marks||Objective Type|
|Paper 3 – Part I: Business Mathematics and Logical Reasoning (60 Marks)|
|Paper 3 – Part II: Statistics (40 Marks)|
|Paper 4||Business Economics & Business and Commercial Knowledge||100 Marks||Objective Type|
|Paper 4 – Part I: Business Economics (60 Marks)|
|Paper 4 – Part II: Business and Commercial Knowledge (40 Marks)|
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- CPT Reference Books for Dec 2017 Exam Preparation
Students, still if you have any queries & doubts regarding to the syllabus for the Exam on December 2017, you can ask us via comment band CA Foundation New Syllabus.