Today we are providing ICAI CA CPT Study Material/ Notes for June 2019 exam in PDF format.
June 2019 CA CPT exams is the last attempt for students enrolled to CA first level, before June 2017.
After June 2017 ICAI has seized registration under CPT route. Henceforth students will be registered under the CA foundation level.
CPT course is, divided into 4 sections of 100 marks each which have 4 objective subjects.
| Section |
Subject |
Max marks |
Min passing marks |
| A |
Fundamentals of Accounting |
60 |
18 |
| B |
Mercantile Laws |
40 |
12 |
| C |
General Economics |
50 |
15 |
| D |
Quantitative Aptitude |
50 |
15 |
The study material helps you to understand the objective of the course and understand the concept of theories and principles.
From this article, you can free download ICAI CA CPT Notes/ Study material in pdf format.
Students are also looking for IPCC Practice manual and IPCC mock test papers.
The subject wise study material is provided here.
Download CA CPT Study Material
Download Subject wise Study material for CPT in pdf format from given link
Download Notes/ Study Material of CA CPT for Accounting in PDF Format
Download ICAI CA CPT Study Material/Notes for Mercantile Laws
Download CA CPT Study Material/ Notes for Economics in PDF Format
Download ICAI CA CPT Study Material/ Notes for Quantitative Aptitude in PDF Format
Powerpoint presentation and podcast relay on particular topics can also be downloaded from here.
The PPT presentation and podcast are audio and visual study material/notes for the easy and proper understanding of complex topics.
We hereby, provide you with chapters PPt and Podcast material for all subjects.
Download CA CPT PPT and Podcast in PDF Format
Section-A: Fundamentals of Accounting
| Chapter |
PowerPoint presentation |
Podcast |
| Chapter 1 – Accounting: An Introduction |
Meaning and Scope of Accounting |
Meaning and Scope of Accounting |
| Accounting Concepts, Principles, and Conventions |
Accounting Concepts, Principles, and Conventions |
| Accounting Standards – Concepts, Objectives, Benefits |
Accounting Standards – Concepts, Objectives, Benefits |
| Accounting Policies |
Accounting Policies |
| Accounting as a Measured Discipline – Valuation Principles, Accounting Estimates |
Accounting as a Measured Discipline – Valuation Principles, Accounting Estimates |
| Chapter 2 – Accounting Process |
Double Entry System |
Double Entry System |
| Ledger |
Ledger |
| Trial Balance |
Trial Balance |
| Subsidiary Books Part 1 |
Subsidiary Books Part 1 |
| Subsidiary Books Part 2 |
Subsidiary Books Part 2 |
| Cash Book |
Cash Book |
| Capital and Revenue Expenditures and Receipts |
Capital and Revenue Expenditures and Receipts |
|
Contingent Assets and Contingent Liabilities |
Contingent Assets and Contingent Liabilities |
|
Rectification of Errors |
Rectification of Errors |
|
Rectification of Errors – Questions |
Rectification of Errors – Questions |
| Chapter 3 – Bank Reconciliation Statement |
Bank Reconciliation Statement |
Bank Reconciliation Statement |
| Chapter 4 – Inventories |
Inventories |
Inventories |
| Chapter 5 – Depreciation Accounting |
Depreciation Accounting Part 1 |
Depreciation Accounting Part 1 |
| Depreciation Accounting Part 2 |
Depreciation Accounting Part 2 |
| Depreciation Accounting Part 3 |
Depreciation Accounting Part 3 |
| Depreciation Accounting Part 4 |
Depreciation Accounting Part 4 |
| Depreciation Accounting Part 5 |
Depreciation Accounting Part 5 |
| Chapter 6 – Preparation of Final Accounts of Sole Proprietors |
Final Accounts of Non-Manufacturing Entities Part 1 |
Final Accounts of Non-Manufacturing Entities Part 1 |
| Final Accounts of Non-Manufacturing Entities Part 2 |
Final Accounts of Non-Manufacturing Entities Part 2 |
| Final Accounts of Non-Manufacturing Entities Part 3 |
Final Accounts of Non-Manufacturing Entities Part 3 |
|
|
| Final Accounts of Manufacturing Entities |
Final Accounts of Manufacturing Entities |
| Chapter 7 – Accounting for Special Transactions |
Consignment Accounting Part 1 |
Consignment Accounting Part 1 |
| Consignment Accounting Part 2 |
Consignment Accounting Part 2 |
| Consignment Accounting Part 3 |
Consignment Accounting Part 3 |
| Joint Venture Accounting |
Joint Venture Accounting |
| Bills of Exchange and Promissory Notes Part 1 |
Bills of Exchange and Promissory Notes Part 1 |
| Bills of Exchange and Promissory Notes Part 2 |
Bills of Exchange and Promissory Notes Part 2 |
| Bills of Exchange and Promissory Notes Part 3 |
Bills of Exchange and Promissory Notes Part 3 |
| Bills of Exchange and Promissory Notes Part 4 |
Bills of Exchange and Promissory Notes Part 4 |
| Bills of Exchange and Promissory Notes Part 5 |
Bills of Exchange and Promissory Notes Part 5 |
| Bills of Exchange and Promissory Notes Part 6 |
Bills of Exchange and Promissory Notes Part 6 |
| Sale of Goods on Approval or Return Basis |
Sale of Goods on Approval or Return Basis |
| Chapter 8 – Partnership Accounts |
Introduction to Partnership Accounts |
Introduction to Partnership Accounts |
| Treatment of Goodwill in Partnership Accounts Part 1 |
Treatment of Goodwill in Partnership Accounts Part 1 |
| Treatment of Goodwill in Partnership Accounts Part 2 |
Treatment of Goodwill in Partnership Accounts Part 2 |
| Admission of a New Partner |
Admission of a New Partner |
| Retirement of a Partner |
Retirement of a Partner |
| Retirement and Death of a Partner |
Retirement and Death of a Partner |
| Death of a Partner |
Death of a Partner |
| Chapter 9 – Company Accounts |
Introduction to Company Accounts |
Introduction to Company Accounts |
| Introduction to Issue, Forfeiture, and Reissue of Shares |
Introduction to Issue, Forfeiture, and Reissue of Shares |
| Issue of Shares |
Issue of Shares |
| Forfeiture and Reissue of Shares |
Forfeiture and Reissue of Shares |
| Redemption of Preference Shares |
Redemption of Preference Shares |
| Issue of Debentures |
Issue of Debentures |
| Issue of Debentures |
Issue of Debentures |
Section-B: Mercantile Laws
Section-C: General Economics
Section-D: Quantitative Aptitude
We advise students to take the printout of all the CA CPT study material PDF or make a subject wise folder in your mobile to make it easy and approachable at the time of preparation. Reading the study material and practicing through Model questions is the best strategy to prepare for CA CPT June 2019 exams.
We wish you all the best for future
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