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28th November 2014, 08:29 AM
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Join Date: Apr 2013
Re: Apply for CPT December Exam

CPT is a common proficiency test which is conduct by ICAI - The Institute of Chartered Accountants of India.

As you want to get the CPT December Exam dates so here I am giving you same:

Important Dates for CPT December

Last date for registration to CPT Course with BOS
1st October, 2014

Commencement of Online filling of CPT Examination Form
7th October, 2014 (10:00 A.M. IST)

Last date & time for Login Creation/Submission of CPT Examination application form Online
28th October, 2014

Last date for revalidation of registration for December, 2014 CPT 28th October, 2014

Last date for receipt of print out of online examination form duly filled up(PDF)
1st November, 2014

Date of CPT Examination
14th December, 2014

Likely date of declaration of result
Around one month from the date of examination

I am giving you syallabus of this exam:
1. Theroretical 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

(a) Consignments
(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.


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