For CA CMA CS updates & Alerts

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:

Download CPT Syllabus 2017 PDF

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
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 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
B Mercantile Law 40 12
C General Economics 50 15
D Quantitative Aptitude 50 15
Total 200 100*


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)

  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 depreciationmethods.

  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 Dec 2017

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.

SESSION – II(Two Sections– Two hours – 100 Marks)

CPT General Economics Syllabus for         Dec 2017

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 Dec 2017

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, Standarddeviation, 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

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:

  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 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)

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.

  1. Sandeep vishwakarma says

    What Syllabus change in June 2017

  2. Mahesh Kumar Sahani says

    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 ?

    1. Admin says

      Old syllabus..there is no change for old students

  3. Sujaan says

    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. kruthika says

    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. kruthika.D says

    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. neha says

    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??

    1. CA CMA CS Guru says

      Old Syllabus

      1. Divyesh Vaghela says

        Which month i have to register for CPT old syllabus 2017 June…

    2. aquib reza says


  7. Nishant Tripathi says

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

  8. Vivek Kumar Sah says

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

    1. Piu says

      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

      1. Saurav Dwivedy says

        Yes dear


      u have to follow a new syllabus of ICAI

  9. Shreegowri says

    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. Harshini says

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

  11. Harshini says

    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. Ashwini n rao says

    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. Ashwini n rao says

    please reply me as early as possible.

  14. Ashwini n rao says

    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. aarti divekar says

    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. aarti divekar says

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

  17. dheeraj says

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

    1. DEvarajulu says

      Old syllabus

  18. Mamta Shivabhai Solanki says

    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.

  19. Fathima says

    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?

    1. Mamta S. Solanki says

      i have already given CA CPT exam 3times but not cleared.i want to give 2017 attempt.pls give advise me that which portion should i follow & if new then how i arrange new syllabus for the study?

    2. shaikh sayeed says

      old syllabus

  20. Fathima says

    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??

    1. sangeeta sharma says

      Even i want ot know this

  21. Shahnawaz Mikrani says

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

  22. Dipesh says

    Can u give Detail Syllabus content for CPT new Syllabus

  23. Riya gangwal says

    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

  24. M.supraja says

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

    1. shaikh sayeed says

      new syllabus

  25. Anjali jadhav says

    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

  26. biswaranjan sahu says

    Now I am resister in CMA for June attempt . which syllabus am I reading. ..or koun koun paper padhna…..plz tell me my no.9658392488

  27. Shadab says

    I register for ca cpt in 2016 jan for june 2017 which sylabul i have to follow

  28. Anup kumar says

    Sir…I am in class 12 and still confuse regarding syllabus of CPT 2017Please help mr….my number is…. 9608768472

  29. naresh kavati says

    sir am passing 60 % marks in abekter open univarsity ca cpt entrances exams am elgible or not

  30. aman says

    i am i class 11th..i want to give cpt in june 2018…can i get old syallbus by registering now..before december 2016..???.pleasee tell admin..

  31. Anurag singh says

    I have prepared syllabus of cpt so sujest me about 2017 Syllabus.

  32. Anurag singh says

    Sajest about cpt Syllabus

  33. Anurag singh says

    I am going to graduate( in 2017 .so I thinking to do for doing icwa intermediate plez tell me about it.I have registered for CA-cpt exam .plz tell what is the opportunity for me.

  34. sudarshan says

    i want register to cpt old sylabus

  35. Sajid ali shah says

    I had registered in 2013 for cpt next in June 2017 I want To take up the cpt exam . Revalidation form in submitted by icai thane institute. Sir give me information about old syllabus will come in my exam Or new syllabus. Sir give me me reply on my Gmail.

  36. Ameka k zhimomi says

    sir, I have registered for cpt , and they provide me the old syllabus , so kindly see on my issue and give me some information as earlier in my e-mail address provided

  37. vanshika says

    What is the syllabus for June 2017???

  38. Megha says

    Hello sir. I want to register for CPT. pls tell me the procedure n d syllabus. is dere any possibility to opt for old syllabus

  39. Yogita says

    Please send me syllabus 2017 on my email I’d [email protected] m net par search NY kar paa rahi clearly bta skte h aap to bta dijiy Thanku

  40. Sahajan Mondal says

    I can’t understand which syllabus I follow old or new? I attempted cpt in dec2016, but now which syllabus is required for me?

  41. sk sarfraz siddiqui says

    I have registered for cpt in july 2016, but I haven’t atempt a single time ,and now im planning to give cpt in jun 2017, so i wanna know weather i have to follow the old syllabus or new one ????

  42. Sapneswar bhadra says

    Hlw i didnt clear my cpt dec 2016 exam and i want to appear in upcoming 2017 june so shall i proceed with old syllabus of multiple choice or should i go with new syllabus as per 2017

  43. Vaibhav says

    Sir ..plz tell me..i am an old registered student from icai…But i have to try june 2017 cpt attempt…So is there any changes in syallbus or anything …which i should know ..!!

  44. Soniya bansal says

    Which syllabus we should follow and have we to take new registration for new pattern of ca

  45. celin joice thomas says

    I Attempted cpt in dec 2016 .but i failed .then which syllabus is required for me in june 2017

  46. Yogesh says

    sir, My name is yogesh. I attemt cpt exam in december 2016 but ,I am not clear cpt exam,So I want to next exam cpt in june 2017 objective or subjective types Please given answer.

  47. Radika says

    Hello sirCan u plz tell me Which syllabus is applicabe in june 2017 cpt exam

  48. SHIVANI DUBEY says

    I want to appear in June 2018 CPT exam I have not registered yet what shld I do? Should iget myself registered first

  49. prince vishwakarma says

    sir,i have to appear in the ca cpt june 2017,new syllabus will be applicable or not applicable and my registration has already in february 2016.please tell me sir

  50. Bikash says

    I have registered in June 2016 and going to appear in june 2017,which syllabus should I there some changes in cource.And whether questions would be subjective or objective.

  51. Riya Dey says

    Sir/mam i have registered for cpt dec 2016 only will the new cpt syllabus for 2017 june applicable on us ??

  52. Badal kumar says

    Comment:i m in the 10th class may resister for CPT 2017

  53. Siri says

    How do I get the CPT new resource material provided by ICAI?

  54. Aliya says

    I have registered and appeared in june 2015 now I want to reattempt for cpt what should i do plzzz suggest

  55. vaishali chauhan says

    helo sir
    i’m done my 1st registered in march 2012 and my session is over so i want to re-registered in march 2017 so which syllabus i want to follow old or new ????

  56. Priyanjali says

    My name is priyanjali and I am in 12th class so i want to say that can i appear exam of CA CPT after 12th or after graduation

  57. Lavanya says

    I am Lavanya, I have registered for CA CPT in 2011. Can I write the exam in coming Dec? What is the procedure?

  58. abhishek singhania says

    when did the new syllabus of cpt is apply?

  59. Sakshi sachdeva says

    I am sakshi and i gave the 12 th exam ,I want to do CA ,so i want to know when i will fill the form for December 2017 entrance and which syllabus will come for entrance

  60. APURVA says

    Sir I am appearing for cpt June 2017 and if I want to go for December 2017 also so which syllabus I should follow.

  61. shrvs says

    i havent applied for cpt earlier. now if i apply for this december will i have to write as per new syllabus?

  62. Shashank says

    I have appeared cpt in june 2017 and if i have to give December attempt so which syllabus shall be applicable on me

  63. Neha babani says

    For Dec 2017 which syllabus will be allow new or old pls tell

  64. ankit says

    i registered myself in cpt in 2016 .. now i want to know that what syllabus i follow .. old or new… pllzzz reply fast

  65. Gyan ranjan says

    I have registered in June 2017 and I want to give cpt exam in December 2017. So questions will come from which syllabus. Old or new…. please replyyy….. fastt….

  66. P.Thanija says

    I want to reattempt CPT exam .Which syllabus should I follow old or new?

  67. Sourabh jha says

    Sir I am registered in 2015 so I can renue the registration or not of cpt

  68. sheetal says

    is in December k 2017 ke lia syllabus change hai

  69. Zarfishan Aslam says

    I will appear for CPT in Dec 2017 which syllabus should I follow? I have not yet registered.

  70. vandita tiwari says

    hello sir ,
    i am vandita and i am the student of ca cpt . how do i get the new syllabus for ca cpt exams of December 2017?

  71. shivam says

    Comment:I want to appear in CA cpt exam 2017 I will able to appear or not plzz tell me…….

  72. pannaga says

    I have registered for CA-CPT exam in the month of june.So will the new syllabus is applicable to me?

  73. Alamelu Chidambaram says

    I have registered for CA CPT in 2010 Can I write the exam in coming Dec 2017 or june 2018? which syllabus should i follow

  74. Lalit Kumar says

    I am 12th pass out student & want to rgstrd in September 2017 to appear in cpt Dec 2017 . Which syllabus should I follow old or new?

  75. shagun says

    Sir plz tell me which course will be applicable on repeaters

  76. Vinod kumar says

    Sir I have registered cpt Dec 2016, is this syllabus change for me, yes ya no

  77. kartik sharma says

    Hlo sir i’ve already try for cpt exam 2times and I want to try again for cpt December 2017 exam iask what sallybus I should follow new or old and sir when I can submit the examination fee for exam

  78. Ronak Parmar says

    Now at that ye can I register to CPT for old syllabus

Leave A Reply

Your email address will not be published.