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CA CPT : Chartered Accountant Common Proficiency Test Common Proficiency Test is an entry level examination for admission to the Chartered Accountancy Course. A 10th Passed student can register for CPT Course by filling in the prescribed registration form along with the requisite fee. A student who has passed higher qualifications than 10th class such as B.Com, M.Com, LL.B., ICWA, CS, MBA is also, in the first instance, to appear and pass CPT Examination to join the Chartered Accountancy Course.
CA CPT June Entrance Exam Date 2012 Common Proficiency Test ( Paper – Pencil Mode ) will be held on 17th June, 2012 ( Sunday ) in two sessions as below : CA CPT June 2012 Exam Date
CA CPT June Entrance Exam Pattern It is an entry level test for Chartered Accountancy Course, which is held twice in a year in June and December. It is a test of four subjects i.e., Accounting, Mercantile Laws, General Economics and Quantitative Aptitude with an objective to test basic knowledge in these subject areas. This test is of200 marks. This test is divided into two sessions of two hours each with a break in between. CPT is an objective type test with negative marking. Subjects to be studied in CPT are as follows : SESSION – 1 ( Two Sections – Two hours – 100 marks ) · Section A : Fundamentals of Accounting ( 60 marks ) · Section B : Mercantile Laws ( 40 marks )
SESSION – 2 ( Two Sections – Two hours – 100 marks ) · Section C : General Economics ( 50 marks ) · Section D : Quantitative Aptitude ( 50 marks )
To appear in the Common Proficiency Test ( CPT ) students have to fill separate examination application form as per the Notification / Announcement issued by the Examination Division of the Institute in this regard.
Eligibility for CA CPT June Exam 2012 Eligibility requirements to appear in CA CPT June 2012 : I. A candidate shall be eligible to appear in Common Proficiency Test in June, 2012, if he / she has : 1. Either passed or appeared in the Senior Secondary Examination ( 10+2 examination ) conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto and has complied with such requirements as may be specified by the Council from time to time. ( The list of examinations recognized as equivalent to Senior Secondary Examination );* ( Students who are going to appear in 12th class examination in its entirety in March / April, 2012 are also eligible to appear in CPT to be held on 17th June, 2012 ). * As per a recent decision of the Council of the ICAI, candidates with certain higher qualifications are also eligible to appear in the CPT. 2. Registered for / switched over to CPT Course with Board of Studies of ICAI on or before 9th April, 2012.
CA CPT June 2012 Syllabus Level of Knowledge : Basic knowledge SESSION – I : Section A : Fundamentals of Accounting ( 60 Marks ) Objective : To develop conceptual understanding of the fundamentals of financial accounting system. Contents 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. 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 depreciationmethods. 6. Preparation of Final Accounts for Sole Proprietors 7. Accounting for Special Transactions · Consignments · Joint Ventures · Bills of exchange and promissory notes · 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.
Section B: Mercantile Laws ( 40 Marks )
Objective : · To test the general comprehension of elements of mercantile law. Contents · 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 ( 50 Marks ) Objective : · To ensure basic understanding of economic systems, economic behaviour of individuals and organizations. Contents ( I ) Micro Economics 1. Introduction to Micro Economics Definition, scope and nature of Economics · Methods of economic study Central problems of an economy and Production possibilities curve 2. Theory of Demand and Supply · Meaning and determinants of demand, Law of demand and Elasticity of demand ─ Price, income and cross elasticity · Theory of consumer ’s behaviour – Marshallian approach and Indifference curve approach · Meaning and determinants of supply, Law of supply and Elasticity of supply 3. Theory of Production and Cost · Meaning and Factors of production · Laws of Production – The Law of variable proportions and Laws of returns to scale · Concepts of Costs – Short – run and long – run costs, Average and marginal costs, Total, fixed and variable costs. 4. Price Determination in Different Markets · Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly · Price determination in these markets. ( II ) Indian Economic Development 5. Indian Economy – A Profile · Nature of the Indian Economy Role of different sectors – Agriculture, Industry and Services in the development of the Indian economy, their problems and growth · 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 · Basic understanding of tax system of India – Direct and Indirect Taxation 6. Select Aspects of Indian Economy · Population – Its size, rate of growth and its implication for growth · Poverty – Absolute and relative poverty and main programs for poverty alleviation · Unemployment – Types, causes and incidence of unemployment · Infrastructure – Energy, Transportation, Communication, Health and Education · Inflation · Budget and Fiscal deficits · Balance of payments · External debts 7. Economic Reforms in India · Features of economic reforms since 1991 · Liberalisation, Privatisation and Disinvestment · Globalisation. 8. Money and Banking · Money – Meaning and functions · Commercial Banks – Role and functions · Reserve Bank of India – Role and functions, Monetary policy
Section D: Quantitative Aptitude ( 50 Marks )
Objective : · To test the grasp of elementary concepts in Mathematics and Statistics and application of the same as useful quantitative tools. Contents 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 to 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 · Textual, Tabular & Diagrammatic representation of data. · Frequency Distribution. · 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 survey , Some important terms associated with sampling, Types of sampling, Theory of estimation, Determination of sample size. 16. Index Numbers |
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First Session ( i.e. Morning Session ) |
10.30 AM to 12.30 PM ( IST ) |
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Second Session |
2.00 PM to 4.00 PM ( IST ) |
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