Ca Cpt Latest Syllabus

Hello brother myself Shubham I want cpt latest edition syllabus so will you please provide me the syllabus here?

[Shaleen]

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CPT Syllaus
Section A
Fundamentals of Accounting (60 Marks)

Theroretical Framework
Meaning and Scope of accounting
Accounting Concepts, Principles and Conventions
Accounting Standards – concepts, objectives, benefits
Accounting Policies
Accounting as a measurement discipline – valuation principles, accounting estimates

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.

Bank Reconciliation Statement

Inventories
Basis of inventory valuation and record keeping.

Depreciation accounting
Methods, computation and accounting treatment of depreciation, Change in depreciation methods.

Preparation of Final Accounts for Sole Proprietors

Accounting for Special Transactions
Consignments
Joint Ventures
Bills of exchange and promissory notes
Sale of goods on approval or return basis.

Partnership Accounts
Final accounts of partnership firms – Basic concepts of admission, retirement and death of a partner including treatment of goodwill.

Introduction to Company Accounts
Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares, redemption of preference shares.

Section B
Mercantile Law (40 Marks)

The Indian Contract Act, 1872
An overview of Sections 1 to 75 covering the general nature of contract , consideration , other essential elements of a valid contract , performance of contract and breach of contract.

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.

The India Partnership Act, 1932
General Nature of Partnership – Rights and duties of partners – Registration and dissolution of a firm.