CA CPT Syllabus and Exam Pattern 2019

CA CPT Syllabus and Exam Pattern 2019
CA CPT Syllabus and Exam Pattern 2019

The Chartered Accountant Common Proficiency Test (CA CPT) is conducted by The Institute of Chartered Accountants of India (ICAI). Every year lakhs of candidates take up the CA exam. It is one of the toughest examinations. Yet there is a lot of demand and competition for the CA Exam. Before starting preparation for the exam, it is essential to know about the syllabus and exam pattern. By knowing the CA CPT Syllabus and exam pattern, you can kickstart your preparation easy. You can also clear the CA exam in the first attempt using the detailed CA CPT syllabus and pattern. Here in this blog, we have provided the detailed CA CPT syllabus and exam pattern of 2019.

CA CPT Exam Pattern 2019

The exam pattern of ICAI CA CPT 2019 is prepared by ICAI. The CA CPT 2019 exam pattern is essential for CA aspirants to prepare as it contains the mode and medium of the exam, type of questions, topic-wise weightage, marking scheme and more. Go through the CA CPT exam pattern 2019 below:

Medium of Exam English/ Hindi
Mode of Exam Pen and paper based
Type of Questions Objective
Number of Questions 200 questions
Total Marks 200 marks
Duration of Exam 2 hours for each session; 4 hours in total

CA CPT Marking Scheme

  • For every correct answer, 1 mark is awarded.
  • 0.25 mark is deducted for every wrong answer.
  • No response will neither deduct nor add any marks.
  • More than one response will be considered wrong and marks will be deducted accordingly.

CA CPT Exam Schedule

CA CPT Sessions Section No. of Questions Maximum Marks

First session

(10:30 am- 12:30 pm)

Section A

Fundamentals of Accounting

60 60

Section B

Mercantile Law

40 40

Second session

(2 pm- 4 pm)

Section C

General Economics

50 50

Section D

Quantitative Aptitude

50 50

CA CPT Syllabus 2019

Sections and weightage of marks CA CPT Syllabus 2019 Topics
Section A: Fundamentals of Accounting (60 marks) Theoretical Framework Meaning and Scope of accounting
Accounting Policies
Accounting Concepts, Principles, and Conventions
Accounting as a measurement discipline – valuation principles, accounting estimates
Accounting Standards – concepts, objectives, benefits
Accounting Process Capital and revenue receipts
Contingent assets and contingent liabilities
Books of Accounts leading to the preparation of Trial Balance
Fundamental errors including rectifications
Capital and revenue expenditures
Bank Reconciliation Statement
Inventories Basis of inventory valuation and record keeping
Depreciation accounting Change in depreciation methods
Methods, computation and accounting treatment of depreciation
Preparation of Final Accounts for Sole Proprietors
Accounting for Special Transactions Joint Ventures
Sale of goods on approval or return basis
Bills of exchange and promissory notes
Partnership Accounts Retirement and death of a partner including treatment of goodwill
Final accounts of partnership firms
Basic concepts of admission
Introduction to Company Accounts Re-issue of forfeited shares
Redemption of preference shares
Forfeiture of shares
Issue of shares and debentures
Section B: Mercantile Laws (40 marks) The Indian Contract Act, 1872 Breach of contract
Performance of contract
An overview of Sections 1 to 75 covering the general nature of the contract, consideration, and other essential elements of a valid contract
The Sale of Goods Act, 1930 Conditions and Warranties
Unpaid seller and his rights
Formation of the contract of sale
Transfer of ownership and delivery of goods
The India Partnership Act, 1932 Registration and dissolution of a firm
General Nature of Partnership
Rights and duties of partners
Section C: General Economics (50 marks) 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 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

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
Indian Economic Development

Economic Reforms in India

  • Features of economic reforms since 1991
  • Liberalization, Privatisation and Disinvestment
  • Globalisation

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 the tax system of India – Direct and Indirect Taxation

Money and Banking

  • Money– Meaning and functions
  • Commercial Banks– Role and functions
  • Reserve Bank of India– Role and functions, Monetary policy

Select Aspects of Indian Economy

  • Population– Its size, rate of growth and its implication for growth
  • Poverty– Absolute and relative poverty and main programs for poverty alleviation
  • Unemployment– Types, causes, and incidence of unemployment
  • Infrastructure Energy, Transportation, communication, Health, and Education
  • Inflation
  • Budget and Fiscal deficits
  • Balance of payments
  • External debts
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
  • The intersection of straight lines
  • Graphical solution to linear equations
Inequalities Graphs of inequalities in two variables- common region
Basic concepts of Permutations and Combinations
Sets, Functions, and Relations
Simple and Compound Interest including annuity- Applications
Sequence and Series– Arithmetic and geometric progressions
Basic concepts of Differential and Integral Calculus (excluding trigonometric functions)
Limits and Continuity Intuitive Approach
Statistical description of data
  • Textual, Tabular & Diagrammatic representation of data

  • Graphical representation of frequency distribution– Histogram, Frequency Polygon, Ogive

  • Frequency Distribution
Measures of Central Tendency and Dispersion

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

Theoretical Distributions

Binomial, Poisson and Normal

Correlation and Regression

Probability and Expected Value by Mathematical Expectation

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

Thus, this is all about the CA CPT Syllabus and exam pattern. Go through the syllabus and pattern carefully before starting your preparation. Start your preparation with widw range of CA Books for upcoming exam.

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