CPT June 2019 according to ICAI guidelines, this would be the last attempt in CPT, henceforth the students will be enrolled under the newly revised scheme foundation course as an entry-level to CA course.
CA CPT Syllabus 2020 is divided into 2 sections where:
Section A includes: Fundamentals of Accounting (60 marks) and Mercantile Laws (40 marks) making it a total of 100 marks.
Section B includes: General Economics (50 marks) and paper Quantitative Aptitude (50 marks) making it a total of 100 marks.
Download – CA CPT Syllabus 2020 in Pdf
|CA Foundation New Course Syllabus||Download PDF|
There is no change in the CA CPT 2020 course. The course is as follows:
|Fundamentals of Accounting (60 marks )||
Theoretic Framework meaning and scope |
Bank Reconciliation StatementInventories
Preparation of Final Accounts for Sole Proprietors
Accounting for Special TransactionsPartnership Accounts Introduction to Company Accounts
|Mercantile Laws(40 marks)||
The Indian Contract Act, 1872: Summary of Sections 1 to 75 covering the general nature of the contract, consideration, other essential elements of a valid contract, performance of the contract and breach of contract.|
The Indian Partnership Act, 1932: General Nature of Partnership – Rights, and duties of partners – Registration and dissolution of a firm
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
|General Economics(50marks)||Micro Economics|
Introduction to Microeconomics
Theory of Demand and Supply
Theory of Production and Cost
Price Determination in Different Markets Indian Economic Development Indian Economy – A Profile
Economic Reforms in India
Select Aspects of Indian Economy
Money and Banking
|Quantitative Aptitude (50 marks )||
Ratio and proportion, Indices, Logarithms|
Simple and Compound Interest including annuity – Applications
Basic concepts of Permutations and Combinations
Sequence and Series – Arithmetic and geometric progressions
Sets, Functions, and RelationsLimits and Continuity ─ Intuitive Approach
Basic concepts of Differential and Integral Calculus
Statistical description of data
Measures of Central Tendency and DispersionCorrelation and Regression
CA CPT Syllabus for Fundamentals of Accounting
|Objective: To develop a conceptual understanding of the fundamentals of the financial accounting system.|
CA CPT Syllabus 2020 for Fundamentals of Accounting subject is as follows
|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
2. 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.
3. Bank Reconciliation Statement
4. Inventories Basis of inventory valuation and record keeping.
5. Depreciation accounting Methods, computation and accounting treatment of depreciation, Change in depreciation methods.
6. Preparation of Final Accounts for Sole Proprietors
7. Accounting for Special Transactions
(b) Joint Ventures
(c) Bills of exchange and promissory notes
(d) Sale of goods on approval or return basis.
8. Partnership Accounts Final accounts of partnership firms – Basic concepts of admission, retirement, and death of a partner including treatment of goodwill.
9. Introduction to Company Accounts Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares, redemption of preference shares.
CA CPT Syllabus for Mercantile Laws
|Objective: To test the general comprehension of elements of mercantile law|
CA CPT Exam Syllabus for Mercantile Laws subject is as follows
1. The Indian Contract Act, 1872: An overview of Sections 1 to 75 covering the general nature of a contract, consideration, other essential elements of a valid contract, performance of a 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
CA CPT Syllabus for General Economics
|Objective: To ensure a basic understanding of economic systems, economic behavior of individuals and organizations.|
CA CPT 2020 Syllabus for General Economics subject is as follows
(I) Micro Economics
1. Introduction to Microeconomics
(a) Definition, scope and nature of Economics
(b) Methods of economic study
(c) Central problems of an economy and Production possibilities curve.
2. 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 – Marshallian approach and Indifference curve approach
(c) Meaning and determinants of supply, Law of supply and Elasticity of supply.
3. 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.
4. 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
5. 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
6. 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
(f) Budget and Fiscal deficits
(g) Balance of payments
(h) External debts.
7. Economic Reforms in India
(a) Features of economic reforms since 1991
(b) Liberalization, Privatisation, and Disinvestment
8. Money and Banking
(a) Money – Meaning and functions
(b) Commercial Banks – Role and functions
(c) Reserve Bank of India – Role and functions, Monetary policy.
CA CPT Syllabus for Maths Quantitative Aptitude
|Objective: To test the grasp of elementary concepts in Mathematics and Statistics and application of the same as useful quantitative tools.|
Syllabus of CPT Exam for Quantitative Aptitude or maths subject is as follows
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.
3. Inequalities Graphs of inequalities in two variables ─ common region.
4. Simple and Compound Interest including annuity ─ Applications
5. Basic concepts of Permutations and Combinations
6. Sequence and Series – Arithmetic and geometric progressions
7. Sets, Functions and Relations
8. Limits and Continuity ─ Intuitive Approach 5
9. Basic concepts of Differential and Integral Calculus (excluding trigonometric functions) 10. Statistical description of data
(a) Textual, Tabular & Diagrammatic representation of data.
(b) Frequency Distribution.
(c) Graphical representation of frequency distribution – Histogram, Frequency Polygon, Ogive
11. Measures of Central Tendency and Dispersion Arithmetic Mean, Median – Partition Values, Mode, Geometric Mean and Harmonic, Mean, Standard deviation, Quartile deviation
12. Correlation and Regression
13. Probability and Expected Value by Mathematical Expectation
14. Theoretical Distributions Binomial, Poisson and Normal.
15. 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.
16. Index Numbers
In this article, we were told you old syllabus of CA CPT. You can also download CA CPT Syllabus PDF from the given link – Click here
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