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Old 11th December 2014, 03:36 PM
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Default Re: CPT exam fees structure

The Council of the Institute of Chartered Accountants of India (ICAI) has announced that the next Common Proficiency Test (CPT) Examination will be held on Sunday, 14th December, 2014 in two sessions in 164 examination centres (Cities in India) and 5 overseas centres.

CPT exam fees-

Cost of examination application Form
For an examination center within India - Rs. 100.

For overseas examination center - $10.
Examination Fee (including application form)
For an examination center within India - Rs. 600.

For Kathmandu centre - Rs.950

For other overseas examination centers - $160.

CPT exam eligibility-

Either passed or appeared in the 10+2 exam conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto and has complied with such requirements as may be specified by the Council from time to time.

As per a recent decision of the Council of the ICAI, candidates with certain higher qualifications are also eligible to appear in the CPT.

CA CPT December 2014 Syllabus

Level of Knowledge : Basic knowledge


Section A : Fundamentals of Accounting ( 60 Marks )

Objective :

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


1. Theoretical 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

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 depreciationmethods.

6. Preparation of Final Accounts for Sole Proprietors

7. Accounting for Special Transactions
Joint Ventures
Bills of exchange and promissory notes
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.

Section B: Mercantile Laws ( 40 Marks )

Objective :
To test the general comprehension of elements of mercantile law.


Section C: General Economics ( 50 Marks )

Objective :
To ensure basic understanding of economic systems, economic behaviour of individuals and organizations.


( I ) Micro Economics

1. Introduction to Micro Economics
Definition, scope and nature of Economics
Methods of economic study
Central problems of an economy and Production possibilities curve

2. Theory of Demand and Supply
Meaning and determinants of demand, Law of demand and Elasticity of demand ─ Price, income and cross elasticity
Theory of consumer ’s behaviour – Marshallian approach and Indifference curve approach
Meaning and determinants of supply, Law of supply and Elasticity of supply

3. Theory of Production and Cost
Meaning and Factors of production
Laws of Production – The Law of variable proportions and Laws of returns to scale
Concepts of Costs – Short – run and long – run costs, Average and marginal costs, Total, fixed and variable costs.

4. Price Determination in Different Markets
Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly
Price determination in these markets.

( II ) Indian Economic Development

5. Indian Economy – A Profile
Nature of the Indian Economy
Role of different sectors – Agriculture, Industry and Services in the development of the Indian economy, their problems and growth
National Income of India – Concepts of national income, Different methods of measuring national income, Growth of national income and per capita income in various plans
Basic understanding of tax system of India – Direct and Indirect Taxation

6. Select Aspects of Indian Economy
Population – Its size, rate of growth and its implication for growth
Poverty – Absolute and relative poverty and main programs for poverty alleviation
Unemployment – Types, causes and incidence of unemployment
Infrastructure – Energy, Transportation, Communication, Health and Education
Budget and Fiscal deficits
Balance of payments
External debts

7. Economic Reforms in India
Features of economic reforms since 1991
Liberalisation, Privatisation and Disinvestment

8. Money and Banking
Money – Meaning and functions
Commercial Banks – Role and functions
Reserve Bank of India – Role and functions, Monetary policy

Section D: Quantitative Aptitude ( 50 Marks )

Objective :
To test the grasp of elementary concepts in Mathematics and Statistics and application of the same as useful quantitative tools.


1. Ratio and proportion, Indices, Logarithms

2. Equations

Linear – simultaneous linear equations up to three variables, quadratic and cubic equations in one variable, equations of a straight line, intersection of straight lines, graphical solution to linear equations.

3. Inequalities
Graphs of inequalities in two variables – common region.

4. Simple and Compound Interest including annuity ─ Applications

5. Basic concepts of Permutations and Combinations

6. Sequence and Series – Arithmetic and geometric progressions

7. Sets, Functions and Relations

8. Limits and Continuity ─ Intuitive Approach

9. Basic concepts of Differential and Integral Calculus ( excluding trigonometric functions )

10. Statistical description of data
Textual, Tabular & Diagrammatic representation of data.
Frequency Distribution.
Graphical representation of frequency distribution – Histogram, Frequency Polygon, Ogive

11. Measures of Central Tendency and Dispersion
Arithmetic Mean, Median – Partition Values, Mode, Geometric Mean and Harmonic, Mean, Standard deviation, Quartile deviation

12. Correlation and Regression

13. Probability and Expected Value by Mathematical Expectation

14. Theoretical Distributions
Binomial, Poisson and Normal

15. Sampling Theory

Basic Principles of sampling theory , Comparison between sample survey and complete enumeration, Errors in sample survey , Some important terms associated with sampling, Types of sampling, Theory of estimation, Determination of sample size.

16. Index Numbers
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