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  #2  
6th August 2014, 10:29 AM
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Join Date: Apr 2013
Re: CPT exam passing criteria

Common Proficiency Test (CPT) exam is held twice a year in the month of June and December by the ICWAI.

Passing Marks
Subject Max Marks Mini.Passing Marks
Fundamentals of Accounting 60 18
Mercantile Laws 40 12
General Economics 50 15
Quantitative Aptitude 50 15
TOTAL 200 100



Common Proficiency Test syllabus:

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.
  #3  
13th December 2014, 08:11 AM
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CPT exam Passing Criteria

What is the Passing Criteria to qualify the CPT exam can any one please tells me?
  #4  
13th December 2014, 10:32 AM
Super Moderator
 
Join Date: Apr 2013
Re: CPT exam Passing Criteria

CPT Exam comprises of 4 Papers, candidate is required to secure a minimum of 30% marks in each Section and a minimum of 50% marks in all the four Sections to pass the Common Proficiency Test

CA CPT 30% Passing Mark Rule :

1. Minimum of 30% marks in each of the four sections/subjects.

2. Minimum of 50% marks in the aggregate of all the sections/subjects

Minimum Passing Marks for CPT
Latest updates of CA CPT December 2014 Exam Date-30% Passing Marks Rule
CPT 30% Passing Marks Rule
ICAI has proposed changes in CA CPT Passing marks rule along-with CPT exemption rule for graduates . This proposal was accepted by Govt. of India in August 2012.
According to the updates came on this rule: 30% passing mark rule was first time applicable in June 2013 and hence, 30% passing mark rule will be applied in June 2014 exam, also.
CA CPT 30% Passing Mark Rule :
Details of the 30% Passing Mark Rule :-
1. Minimum of 30% marks in each of the four sections/subjects.
2. Minimum of 50% marks in the aggregate of all the sections/subjects
* subject to the principle of negative marking, in such manner as may be determined by the Council, from time to time.
Students appearing in CA CPT June 2014 exam will have to get 100 marks with 30% at least in each of the sections/subjects to crack the CPT exam.
Minimum Passing Mark required in each subject
“A candidate for the Common Proficiency Test shall ordinarily be declared to have passed the test if he obtains at one sitting a minimum of thirty per cent marks in each section and a minimum of fifty per cent marks in the aggregate of all the sections, subject to the principle of negative marking, in such manner as may be determined by the Council, from time to time.”
ΒΌ (one fourth) mark shall continue to be deducted for each wrong answer and multiple darkened circles for a question will also be treated as wrong answer. Accordingly, the minimum marks required in each section and in the aggregate in all sections of CPT as per the revised passing requirements will be as under:-

Subject Maximum Marks Minimum Marks
(Mandatorily to be secured after negative marking)
Fundamentals of Accounting 60 18
Mercantile Laws 40 12
General Economics 50 15
Quantitative Aptitude 50 15
Total 200 100*
*A candidate is required to secure a minimum of 30 per cent marks in each Section and a minimum of 50 per cent marks in aggregate in all the four Sections to pass the Common Proficiency Test.
Examples :
It is clarified that if a candidate secures a minimum of 50 per cent marks in the aggregate but fails to secure the minimum marks required in any one or more of the sections A, B, C or D (as mentioned above), his result will be FAIL. Similarly, if a candidate secures a minimum of 30 per cent marks in each section but fails to secure 50 per cent marks in the aggregate of all sections, his result will be FAIL. The following table will further illustrate the revised passing requirements :-
Subjects Section A Section B Section C Section D Total Result
Fundamentals of Accounting Mercantile Laws General Economics Quantitative Aptitude
Maximum Marks 60 40 50 50 200
Passing Marks 18 12 15 15 100
Student A 20 12 25 35 92 FAIL
Student F 39 10 29 22 100 FAIL
Student E 44 15 23 33 115 PASS
Student P 37 24 31 32 124 PASS
NOTE: The marks obtained by students are after considering the negative marking, if any, for wrong answers/multiple darkened answers for a question/s.


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