CPT Syllabus

CPT Syllabus

The paper consists of two papers: Session I and Session II. Both the sessions include two sections. 

Session I:

Section A: Fundamentals of Accounting

• Total marks: 60 marks
• Contents:

1. Theoretical Framework
2. Meaning and Scope of accounting
3. Accounting as a measurement discipline: Accounting estimates and Valuation principles
4. Accounting policies
5. Accounting standards: Concepts, Benefits, Objectives
6. Accounting concepts, conventions, and principles
7. Accounting Process
8. Bank Reconciliation Statement
9. Inventories
10. Depreciation Accounting
11. Preparation of Final Accounts for Sole Proprietors
12. Accounting for Special Transactions
13. Joint Ventures
14. Consignments
15. Sale of goods on approval or return basis
16. Bills of exchange and promissory notes
17. Partnership Accounts
18. Introduction to Company Accounts

Section B: Mercantile Laws

• Total marks: 40 marks
• Contents:

1. The Indian Contract act, 1872: Sections 1 to 75
2. The Sale of Goods Act, 1930
3. The India Partnership Act, 1932

Session II:

Section C: General Economics

• Total marks: 50 marks
• Contents: 

1. Micro Economics
2. Introduction to Micro Economics
3. Theory of Demand and Supply
4. Theory of Production and Cost
5. Price Determination in Different Markets
6. Indian Economic Development
7. Indian Economy: A profile
8. Select Aspects of Indian Economy
9. Economic Reforms in India
10. Money and Banking

           Section D: Quantitative Aptitude

• Total marks: 50 marks
• Contents

1. Ratio and proportion, Logarithms, Indices
2. Equations
3. Inequalities
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
11. Measures of Central Tendency and Dispersion
12. Correlation and Regression
13. Probability and Expected Value by Mathematical Expectation
14. Theoretical Distribution
15. Sampling Theory
16. Index Numbers