CPT Syllabus 2016 ICAI December/June Exam Syllabus PDF Download Online

By | June 17, 2015

CPT Syllabus

  • CPT SyllabusCandidates who want to become a Chartered Accountant will have to participate in CPT December / June, for a better preparation they must study CPT Syllabus 2016. CA students who want to Download CPT Syllabus PDF can get it online from this page.
  • Institute of Chartered Accountants of India holds an entrance test for CA course, Common Proficiency Test (CPT) two times in a year in the month of December/June. Students who are going to appear for CPT 2016 must check the syllabus to know the examination level. (CA CPT Application Form )
  • There is a need of Syllabus to get the knowledge about the topics and complexity level of the examination as well as it also helps for a challenging preparation. Interested candidates must have a look below at the CPT Syllabus 2016 given below by bharatrecruitment.com:

CPT Syllabus

Session I: Fundamentals of Accounting & Mercantile Laws

Fundamentals of Accounting

Theoretical Framework
  • Meaning and Scope of accounting
  • Accounting as a measurement discipline – valuation principles, accounting estimates
  • Accounting Standards – concepts, objectives, benefits
  • Accounting Policies
  • Accounting Concepts, Principles and Conventions
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 depreciation methods
Preparation of Final Accounts for Sole Proprietors
Accounting for Special Transactions
  • Consignments
  • Joint Ventures
  • Bills of exchange and promissory notes
  • 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

Mercantile Laws

1. The Indian Contract Act, 1872
2. The Sale of Goods Act, 1930
3. The India Partnership Act, 1932

How to Become a Chartered Accountant

Session II: General Economics & Quantitative Aptitude


General Economics Micro Economics

  • Introduction to Micro Economics
  • Theory of Demand and Supply
  • Theory of Production and Cost
  • Price Determination in Different Markets

Indian Economic Development

  • Indian Economy – A Profile
  • Select Aspects of Indian Economy
  • Economic Reforms in India
  • Money and Banking
Quantitative Aptitude
  • Ratio and proportion, Indices, Logarithms
  • Equations
  • Inequalities
  • 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
  • Measures of Central Tendency and Dispersion
  • Correlation and Regression
  • Probability and Expected Value by Mathematical Expectation
  • Theoretical Distributions Binomial, Poisson and Normal
  • Sampling Theory
  • Index Numbers

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