ICAI CPT December 2015 Syllabus And Exam Date & Pattern

By | October 14, 2015

ICAI CPT December 2015 syllabus, ICAI CA CPT December 2015 Exam Pattern , ICAI CPT December Exam Date 2014, CPT Dec. 2015 Syllabus, ICAI CPT Exam Pattern & Syllabus 2015

CPT Exam 2015 Common proficiency test (CPT) is open only to those students who are already registered with the Institute of Chartered Accountants of India for the said course and fulfill the requisite eligibility conditions. Here we also provide the ICAI CPT Syllabus 2015 and ICAI CPT Exam pattern 2015.  Council of the Institute of Chartered Accountants of India is pleased to notify that the Common Proficiency Test (Paper- Pencil Mode) will be held on 12/2015 (Sunday), It will in two sessions Common Proficiency Test will be an objective type multiple choice questions based examination. In our web portal we provide you ICAI CPT December 2015 Exam Pattern & syllabus.

ICAI CPT December syllabus & exam pattern 2015

ICAI CPT December 2014

ICAI CPT December syllabus & exam pattern 2015

ICAI CA CPT Exam Pattern 2015

CA CPT December 2015 will be held on 12/14 (Sunday)
First Session :- 10:30 am to 12:30 pm (Morning Session)
Section A- Fundamental of Accounting
Section-B- Mercantile Laws

Second Session :- 02:00 pm to 04:00 pm (Afternoon Session)
Section-C- General Economics
Section-D- Quantitative Aptitude

ICAI CPT December 2015 Syllabus


Two Sections– Two hours – 100 Marks

Section A- Fundamentals of Accounting ( 60 Marks )
(A) 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
(B) 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 there of it.
(C) Bank Reconciliation Statement
(D) Inventories:- Basis of inventory valuation and record keeping.
(E) Depreciation accounting
Methods/ computation and accounting treatment of depreciation/ Change in depreciation
methods of the paper .
(F) Preparation of Final Accounts for Sole Proprietors
(G) 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.
(H) Partnership Accounts
Final accounts of partnership firms – Basic concepts of admission/ retirement and death of a partner including treatment of goodwill in it.
(I) 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 )

  • The Indian Contract Act / 1872: An overview of Sections 1 to 75 covering the general nature of contract / consideration / other essential elements of a valid contract/performance of contract and breach of contract there .
  • 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….
  • The India Partnership Act/ 1932: General Nature of Partnership – Rights and duties of partners –Registration and dissolution of a firm are the topics.

Two Sections- Two hours – 100 Marks
Section C :General Economics ( 50 Marks )

  • (I) Micro Economics

A Introduction to Micro Economics
B)Theory of Demand and Supply
C)Theory of Production and Cost
D) Price Determination in Different Markets

  • (II) Indian Economic Development

E)Indian Economy – A Profile
F) Select Aspects of Indian Economy
G) Economic Reforms in India
H) Money and Banking

Section D: Quantitative Aptitude ( 50 Marks )

  • Ratio and proportion/ Indices/ Logarithms,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,Inequalities,Graphs of inequalities in two variables – common region,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

(a) Textual/ Tabular & Diagrammatic representation of data in it.
(b) Frequency Distribution
(c) Graphical representation of frequency distribution – Histogram/ Frequency Polygon/ Ogive

  • Measures of Central Tendency and Dispersion
  • Arithmetic Mean/ Median – Partition Values/ Mode/ Geometric Mean and Harmonic/ Mean/ Standard,deviation/ Quartile deviation,Correlation and Regression, Probability and ,Expected Value by Mathematical Expectation,Theoretical DistributionsBinomial/ Poisson and Normal , 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 , Index Numbers

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