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Section A: Fundamentals of Accounting
cpt question paper Theoretical Framework, 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, include rectifications thereof., Bank Reconciliation Statement, Inventories-cpt question paper 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 Transactionscpt question paper Consignments, Joint Ventures, Bills of exchange and promissory notes, Sale of goods on approval or return basis ,Partnership Accounts- Final accounts of partnership firms cpt question paper 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 question paper
Section B: Mercantile Law
cpt exam papersThe 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 cpt exam papers 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 – cpt exam papersRegistration and dissolution of a firm.
Session II
Section C: General Economics
Micro Economics
cpt model papers 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 Demand and Supply cpt model papers Meaning and determinants of demand, Law of demand and Elasticity of demand, Price, income and cross elasticity, Theory of consumer s behaviourcpt model papers Marshallian approach and Indifference curve approach, Meaning and determinants of supply, Law of supply and Elasticity of supply. ,Theory of Production and Cost- Meaning and Factors of production, Laws of Production cpt model papers 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 cpt model papers Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly, Price determination in these markets.cpt model papers
Indian Economic Development
cpt sample paper 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 cpt sample paper Concepts of national income, Different methods of measuring national income, Growth of national income and per capita income in various plans, Basic understanding of tax system of India – Direct and Indirect Taxation. , Select Aspects of Indian Economy- Population cpt sample paper Its size, rate of growth and its implication for growth, Poverty Absolute and relative poverty and main programs for poverty alleviation, Unemployment –cpt sample paper Types, causes and incidence of unemployment, Infrastructure Energy, Transportation, Communication, Health and Education, Inflation, Budget and Fiscal deficits, Balance of payments, External debts. , Economic Reforms in India- Features of economic reforms since 1991, Liberalization, Privatization and Disinvestment, Globalization ,Money and Banking- Money cpt sample paper Meaning and functions, Commercial Banks Role and functions, Reserve Bank of India Role and functions, Monetary policy, Money Meaning and functions cpt sample paper
Section D: Quantitative Aptitude
cpt paper Ratio and proportion, Indices, Logarithms , 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. , Inequalities- Graphs of inequalities in two variables common region.cpt paper , 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 Approachcpt paper , 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 cpt paper 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-cpt paperBiomial, 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 cpt paper , Types of sampling , Theory of estimation , Determination of sample size , Index Numbers- Textual, Tabular & Diagrammatic representation cpt paper of data, Frequency Distribution, Graphical representation of frequency distribution – Histogram, Frequency Polygon, Ogive cpt paper
ca cpt syllabus
Sections Subject
Session I
Section A Fundamentals of Accounting
Section B Mercantile Laws
Session II
Section C General Economics
Section D Quantitative Aptitude
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