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27th November 2014, 04:34 PM
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Join Date: Apr 2013
Re: CA CPT Exam Form Date

CA (Chartered Accountancy) CPT (Common Proficiency Test) Exam is conducted by The Institute of Chartered Accountants of India (ICAI), Delhi in December 2014.

Application Procedure:
Applications form may be obtained from the Additional Secretary (Examinations), The Institute of Chartered Accountants of India, ICAI Bhawan, Indraprastha Marg, New Delhi-110002 on payment of Rs. 1000/- .

Important Dates:
Date for availability of online application form was: October 07, 2014.
Last date for submission of application form was: October 28, 2014.
Date of CPT: Sunday, December 14, 2014.

Syllabus for Section A: Fundamentals of Accounting (60 Marks):
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

3. Bank Reconciliation Statement
4. Inventories
5. Depreciation accounting
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
9. Introduction to Company Accounts


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