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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:
- Theoretical Framework
- Meaning and Scope of accounting
- Accounting as a measurement discipline: Accounting estimates and Valuation principles
- Accounting policies
- Accounting standards: Concepts, Benefits, Objectives
- Accounting concepts, conventions, and principles
- Accounting Process
- Bank Reconciliation Statement
- Inventories
- Depreciation Accounting
- Preparation of Final Accounts for Sole Proprietors
- Accounting for Special Transactions
- Joint Ventures
- Consignments
- Sale of goods on approval or return basis
- Bills of exchange and promissory notes
- Partnership Accounts
- Introduction to Company Accounts
Section B: Mercantile Laws
- Total marks: 40 marks
- Contents:
- The Indian Contract act, 1872: Sections 1 to 75
- The Sale of Goods Act, 1930
- The India Partnership Act, 1932
Session II:
Section C: General Economics
- Total marks: 50 marks
- Contents:
- Micro Economics
- Introduction to Micro Economics
- Theory of Demand and Supply
- Theory of Production and Cost
- Price Determination in Different Markets
- Indian Economic Development
- Indian Economy: A profile
- Select Aspects of Indian Economy
- Economic Reforms in India
- Money and Banking
Section D: Quantitative Aptitude
- Total marks: 50 marks
- Contents
- Ratio and proportion, Logarithms, Indices
- 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
- Measures of Central Tendency and Dispersion
- Correlation and Regression
- Probability and Expected Value by Mathematical Expectation
- Theoretical Distribution
- Sampling Theory
- Index Numbers