CA CPT Exam Syllabus 2019 Download Exam Pattern, Test Duration


CA CPT Exam Syllabus 2019

Dear applicants download the full latest syllabus and exam pattern for CA CPT Exam 2019 here… Those applicants who have applied for CA 2019 may download the Revised CA 2018 Syllabus Section Wise from this page. You can also download the ICAI CA Syllabus 2019 PDF from official site through online mode as well as you can get CA 2019 Syllabus from this page. Candidates get the full syllabus and exam pattern in pdf format through the below link or download the full syllabus for CA CPT Exam. To get regular updates, candidates must keep rolling cursor on this page.

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Details about CA CPT Syllabus 2019:

Name of Organization Institute of Chartered Accountants of India
Name of Exam CA CPT Exam 2018
Category Syllabus and Exam Pattern
Official Site
Status Given below


CA CPT Syllabus 2019

Section A: Fundamentals of Accounting

1; 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
  • Bank Reconciliation Statement
  • Inventories
  • Depreciation accounting
  • Preparation of Final Accounts for Sole Proprietors
  • Accounting for Special Transactions


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 of preference shares


Section B: Mercantile Laws:

  • 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.
  • 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

Section C: General Economics of CA CPT Syllabus 2019

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:

  • 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
  • Measures of Central Tendency and Dispersion
  • Correlation and Regression
  • Theoretical Distributions
  • Sampling Theory


CA CPT Exam Pattern

Exam Pattern for Common Proficiency Test:

Session I
Section A Fundamentals of Accounting 60 Marks
Section B Mercantile Law 40 Marks
Session II
Section C General Economics 50 Marks
Section D Quantitative Aptitude 50 Marks
Total 200 Marks


Minimum Passing Marks For CPT:


Minimum Passing Marks for CPT
Section Subject Maximum Marks Minimum Marks
A Fundamentals of Accounting 60 18
B Mercantile Law 40 12
C General Economics 50 15
D Quantitative Aptitude 50 15
Total 200 100*



Important Link:

Download PDF: CA CPT Exam Syllabus


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