#1
11th November 2014, 08:14 AM
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CPT Exam Syllabus
I want to get the CPT Exam Fundamentals of Accounting syllabus can you please provide me that ?
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#2
11th November 2014, 09:57 AM
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Re: CPT Exam Syllabus
As you want to get the CPT Exam Fundamentals of Accounting syllabus, so here I am giving you same: Theoretical 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 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 errorsincluding 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 (a) Consignments (b) Joint Ventures (c) Bills of exchange and promissory notes (d) 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. |
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