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CA CPT - Syllabus

Chartered Accountants Foundation

Exam Date: 24 Jun 2022,26 Jun 2022,28 Jun 2022,30 Jun 2022

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Exam Date: 24 Jun 2022,26 Jun 2022,28 Jun 2022,30 Jun 2022

CA CPT Syllabus 2022: Check out the Subject-Wise syllabus here

Updated On - January 21 2022 by Amisha Kiran

CA CPT Syllabus 2022: The Common Proficiency Test (CPT) is an introductory exam for Chartered Accountancy students. The CA CPT Exam attracts lakhs of candidates from all across India because it is a national level exam. The Institute of Chartered Accountants organises it. Accounting, Mercantile Laws, General Economics, and Quantitative Aptitude are the four disciplines included on the test, and they are used to assess basic understanding in these areas. Chartered Accountant Common Proficiency Test can be taken by anyone who has completed Class X or equivalent. After passing Class XII or equivalent, a candidate is eligible for the CA CPT Examination.

CA CPT Syllabus 2022

Every CPT exam preparation begins with reading and comprehending the curriculum for the exam in question. The ICAI creates the CA CPT exam syllabus, which includes all of the important topics and substances that candidates must learn in order to pass the exam. Fundamentals of Accounting, Mercantile Laws, General Economics, and Quantitative Aptitude are all part of the CA CPT syllabus for 2022.

This article explains the CA CPT subjects syllabus, including themes and contents. Changes to the CPT syllabus will be posted here.

Continue reading to learn more about the CPT exam's detailed syllabus.

The CA C have 2 sections for 200 marks with 4 sessions. The CA CPT exam details syllabus is as follows.

CA CPT Basic Syllabus
Session I
Section A: Fundamentals of Accounting60 Marks
Section B: Mercantile Laws40 Marks
Session II
Section C: General Economics50 Marks
Section D: Quantitative Aptitude50 Marks

Candidates can find various CPT reference books based on the CA CPT latest syllabus to crack the CPT 2022 exam. The CA CPT course syllabus is explained below in detail.

CA CPT Exam Session I

The first session for the CA CPT exam consists of two sections. This session is for 2 hours. The total mark for this section is 100.

Section A: Fundamentals of Accounting (60 Marks)

The primary goal of the Fundamentals of Accounting part is to build conceptual knowledge of the financial accounting system's fundamentals. This section covers subjects like bank reconciliation statements, final accounts for sole proprietors, and so forth.

Below is a list of the topics and their contents.

Session I Section A: Fundamentals of Accounting
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
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.
  • The basis for Inventory Valuation and Record-Keeping
Depreciation Accounting
  • Methods
  • Computation and Accounting Treatment of Depreciation
  • Change in Depreciation Methods
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 
Section B: Mercantile Laws (40 Marks)

Mercantile Laws are section B of the session I of the CP CAT test. This section is designed to assess your general knowledge of mercantile law.

  • Sections 1 to 75 of the Indian Contract Act, 1872: An overview of the basic nature of the contract, consideration, other key parts of a legal contract, contract performance, and contract breach.
  • The Sale of Goods Act of 1930: Formation of the sale contract – Conditions and Warranties – Transfer of ownership and delivery of goods – Unpaid seller and his rights
  • The 1932 India Partnership Act: General Partnership Characteristics – Partner Rights and Responsibilities – Firm Registration and Dissolution

CA CPT Exam Session II

The CP CAT exam syllabus comprises two components in the second session. This session will last 2 hours and will be worth a total of 100 points.

Section C: Economics General (50 Marks)

The CP CAT Economics course ensures a fundamental understanding of economic systems, as well as individual and organisational economic behaviour. The following are the main topics and contents of this session.

Session II Section C: General Economics
Micro Economics
Introduction to Micro Economics
  • Definition, scope, and nature of Economics
  • Methods of economic study
  • Central problems of an economy and production possibilities curve.
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.
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
Price Determination in Different Markets
  • Various Forms of Markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly
  • Price Determination in these Markets.
Indian Economic Development
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
Select Aspects of Indian Economy
  • Population – Size, Rate of Growth and 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
  • Inflation
  • Budget and Fiscal Deficits
  • Balance of Payments
  • External Debts
Economic Reforms in India
  • Features of Economic Reforms Since 1991
  • Liberalisation, Privatisation, and Disinvestment
  • Globalisation
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)

The main goal of the Quantitative Aptitude CPT course is to assess students' understanding of fundamental ideas in mathematics and statistics, as well as their application of those concepts using quantitative methods. The topics included in the CPT Aptitude curriculum are mentioned below.

  • Ratio and Proportion, Indices, Logarithms
  • Equations
  • Inequalities
  • Simple and Compound Interest including Annuity ─ Applications
  • Basic Concepts of Permutations and Combinations
  • Sequence and Series – Arithmetic and Geometric Progressions
  • Sets, Functions, and Relations
  • Limits and Continuity ─ Intuitive Approach
  • Basic Concepts of Differential and Integral Calculus (excluding Trigonometric Functions)
  • Statistical Description of Data
  • Textual, Tabular & Diagrammatic Representation of Data.
  • Frequency Distribution.
  • Graphical Representation of Frequency Distribution – Histogram, Frequency Polygon, Ogive
  • Measures of Central Tendency and Dispersion
  • Correlation and Regression
  • Probability and Expected Value by Mathematical Expectation
  • Theoretical Distributions Binomial, Poisson, and Normal.
  • Sampling Theory
  • Index Numbers.

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