CPT Exam Schedule

I want to know Common Proficiency Test exam December schedule, will you please provide here???

[Kiran Chandar]

Common Proficiency Test (CA CPT) is conducted by the Institute of Chartered Accountants of India (ICAI).

Important dates

CA CPT December 2014 Exam Date : 14th December, 2014 ( Sunday )

CPT December 2014 Application Form Last Date : 28th October, 2014

Eligibility

The applicant Either passed or appeared in the Senior Secondary Examination ( 10+2 examination) conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto.

Exam syllabus

SESSION – I :

Section A : Fundamentals of Accounting ( 60 Marks )

Objective :

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

Contents

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
Consignments
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.