CA-CPT: Overview

CA CPT 2017 – The Institute of Chartered Accountants of India (ICAI) conducts Chartered Accountant – Common Proficiency Test (CA CPT) for candidates who want to pursue Chartered Accountancy as a profession. CA CPT 2017, an entry level test which is conducted twice a year i.e. in June and December.

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ICAI conducted CA CPT 2017 in as many as 187 test cities in India and five test cities overseas. Candidates could select their exam centres for appearing in CA CPT 2017 while applying for CPT 2017. Candidates could change their exam centre for CA CPT 2017 June examination when the application correction window was available. The list of exam centres for CA CPT was released by ICAI along with the notification. Scroll down to check exam centres of CA CPT 2017

CA CPT 2017 Exam Pattern

This course is d

Modalities of CA CPT Details
Exam Mode Pencil Paper Mode
Test Medium English or Hindi
Shift Sections Marks Timings
First session of CA CPT Sec A – Fundamentals of Accounting 40 10:30 am – 12:30 pm (two hours)
Sec B – Mercantile Laws  60
Second session of CA CPT Sec C – General Economics 50 2:00 pm – 4:00 pm (two hours)
Sec D – Quantitative Aptitude 50
Total 4 sections 200 4 hours

esigned to impart knowledge regarding concepts of Financial Accounting Tally is an accounting package which is used for learning to maintain accounts.

CA CPT 2017 Cutoff?
Section Sectional cutoff for CPT  Overall cutoff for CPT 
Fundamentals of Accounting 30% of 60 marks

50% marks

Mercantile Laws 30% of 40 marks
General Economies 30% of 50 marks
Quantitative Aptitude 30% of 50 marks
Registration and Eligibility for CA CPT course
  • After passing class 10th, a student is eligible for registration for Common Proficiency Test. But a student can appear for CA-CPT only if he has appeared in the Senior Secondary Examination (10+2 Examination).A student who has got himself registered for Common Proficiency Test 60 days prior to the first day of the month in which CPT examination is to be held i.e. on or before 1st April and 1st October, can appear in the CPT examination to be held in June and December respectively. Common Proficiency Test examinations are held in June & December every yearTo apply for admission to the CPT course a student is required to apply in the prescribed form.

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CA-CPT: Syllabus 


(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

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 depreciation methods.

6. Preparation of Final Accounts for Sole Proprietors

7. 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.

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.

CPT Mercantile Law Syllabus 

Section B: Mercantile Laws (40 Marks)

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

2. 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.

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

(Two Sections– Two hours – 100 Marks)

CPT General Economics Syllabus

Section C: General Economics (50 Marks)

(I) Micro Economics

1. Introduction to Micro Economics

(a) Definition, scope and nature of Economics
(b) Methods of economic study
(c) The Central problems of an economy and Production possibilities curve.

2. Theory of Demand and Supply

(a) Meaning and determinants of demand, Law of demand and Elasticity of demand ─ Price, income and cross elasticity
(b) Theory of consumer ’s behaviour – Marshall Ian approach and Indifference curve approach
(c) Meaning and determinants of supply, Law of supply and Elasticity of supply.

3. Theory of Production and Cost

(a) Meaning and Factors of production
(b) Laws of Production – The Law of variable proportions and Laws of returns to scale
(c) Concepts of Costs ─ Short-run and long-run costs, Average and marginal costs, Total, fixed and variable costs.

4. Price Determination in Different Markets

(a) Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly
(b) Price determination in these markets.

(II) Indian Economic Development

5. Indian Economy – A Profile

(a) Nature of the Indian Economy
(b) Role of different sectors – Agriculture, Industry and Services in the development of the Indian economy, their problems and growth
(c) 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.
(d) Basic understanding of tax system of India – Direct and Indirect Taxation

6. Select Aspects of Indian Economy

(a) Population – Its size, rate of growth and its implication for growth
(b) Poverty – Absolute and relative poverty and main programs for poverty alleviation
(c) Unemployment – Types, causes and incidence of unemployment
(d) Infrastructure ─ Energy, Transportation, Communication, Health and Education
(e) Inflation
(f) Budget and Fiscal deficits
(g) Balance of payments
(h) External debts.

7. Economic Reforms in India

(a) Features of economic reforms since 1991
(b) Liberalization, Privatization and Disinvestment
(c) Globalization.

8. Money and Banking

(a) Money – Meaning and functions
(b) Commercial Banks – Role and functions
(c) Reserve Bank of India – Role and functions, Monetary policy.

CPT Quantitative Aptitude Syllabus

Section D: Quantitative Aptitude (50 Marks)

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 of 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

(a) Textual, Tabular & Diagrammatic representation of data.
(b) Frequency Distribution.
(c) 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 surveys, Some important terms associated with sampling, Types of sampling, Theory of estimation, Determination of sample size.

16. Index Numbers

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