CPT Exam Pattern

What is the CA Common Proficiency Test exam paper pattern, will you please provide here???

[Quick Sam]

Here is the CA Common Proficiency Test exam pattern:

It is an entry level test for Chartered Accountancy Course, which is held twice a year in June and December for registered students of Common Proficiency Course (CPC).

The test comprises of four subjects viz., Accounting, Mercantile Laws, General Economics and Quantitative Aptitude with an objective to test basic knowledge in these subject areas.

This test is for 200 marks and is divided into two sessions of two hours each with a break in between.

CPT is an objective type test with negative marking. Subjects are to be studied in CPT as follows:

SESSION – I (Two Sections – Two hours – 100 marks)

Section A: Fundamentals of Accounting (60 marks)
Section B: Mercantile Laws (40 marks)

SESSION – II (Two Sections – Two hours – 100 marks)

Section C: General Economics (50 marks)
Section D: Quantitative Aptitude (50 marks)

CPT course syllabus
CA_CPT :: Common Proficiency Test
[One paper: Four Sections - 200 marks]
SESSION – I : (Two Sections – Two hours – 100 Marks)
Section A : Fundamentals of Accounting (60 Marks)
Level of Knowledge :
Basic knowledge.
Objective . . .

To develop conceptual understanding of the fundamentals of financial accounting system.

Contents ...
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.
Recommended Books
Here is the attachment for CPT course syllabus...................