CA CPT stands for Chartered Accountant Common Proficiency Test which is an entry-level examination for Charted Accountancy program. After clearing the examination, the candidates will be eligible for participating in the Foundation Course examination. CA CPT examination is conducted by ICAI or Institute of Chartered Accountants of India which is is the national professional accounting body of India under the jurisdiction of the Ministry of Corporate Affairs, Government of India. In this article, we will discuss CA CPT 2023 Application Form, Exam Date, Eligibility, Syllabus, Pattern, etc.
CA CPT Admission 2023 Important Dates
|Online Application form Start||1st week of April|
|End to submit the online registration form||3rd week of April|
|Print out the application form||May|
|without late fee correction window open||1st week of May|
|With Late fee correction window open||May to June|
|CA CPT 2023 Exam Date||June|
CA CPT Admission 2023 Eligibility Criteria
The eligibility criteria for CA CPT Admission is as follows-
- Candidate must have passed 10th & 12th class from a recognized Education Board
- There is no age limit for
CA CPT Admission 2023 Application Form
The application form for CA CPT Admission can be filled using online means. The following are the steps that the candidate must follow to register him/her for the CPT course-
- Visit the official website of the CA CPT- https://www.icai.org/
- Click on the ‘New Candidate Registration’ and start filling in the required details like email ID password etc.
- Now, verify the email by clicking on the verification link send by CA CPT
- Now, Log in to your account and click on the apply button
- A form will appear, fill the form with correct information
- Now upload your scanned passport size photograph
- Now you have to upload the scanned copy of all the certificates and documents mentioned below
- Now a payment gateway will open where you have to pay the application fee using Credit/Debit, UPI, Net Banking, or challan
- Take a print out of the payment confirmation slip and the application for future uses
Documents required for CA CPT Admission
The following are the list of documents required for CA CPT Admission-
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- Demand Draft along with the registration fees
- 10th pass mark sheet along with the attested copy of DOB
- Nationality proof whether he is a citizen of India or a foreigner
- Proof of the category (General or ST/SC)
CA CPT Application Fee
The following are the application fee for CA CPT-
|For exam centers in India only||Rs.1500/-|
|For exam centers in Kathmandu (Nepal)||Rs.2200/-|
|For exam centers in Abu Dhabi, Doha, Dubai, and Muscat||USD $325|
Exam Centres for CA CPT 2023
The following are the examination centers for CA CPT-
|Delhi / New Delhi||Tuticorin||Meerut|
CA CPT Exam Pattern
CA CPT Examination is conducted using the offline method and the candidate will be provided with Hindi or English for examination. The exam will be conducted in two different sessions. For every wrong answer, ¼ marks will be deducted and 1 mark will be awarded for the right answer. The examination pattern for CA CPT is as follows-
|The first session of CA CPT||Sec A – Fundamentals of Accounting||40||10:30 am – 12:30 pm (two hours)|
|Sec B – Mercantile Laws||60|
|The second session of CA CPT||Sec C – General Economics||50||2:00 pm – 4:00 pm (two hours)|
|Sec D – Quantitative Aptitude||50|
|Total||4 sections||200||4 hours|
CA CPT Syllabus
Fundamentals of Accounting
- 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
- Basis of inventory valuation and record keeping.
- Depreciation accounting
- Methods, computation and accounting treatment of depreciation, Change in depreciation methods.
- 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.
- The Indian Contract Act , 1872: An overview of Sections 1 to 75 covering the general nature of contract
- Elements of a valid contract
- Performance of contract
- Breach of contract.
- The Sale of Goods Act, 1930: Formation of the contract of sale
- 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.
- Introduction to Micro Economics
- Definition, scope and nature of Economics
- Methods of economic study
- Central problems of an economy and Production possibilities curve.
- 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.
- 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.
- Price Determination in Different Markets
- Various forms of markets
- Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly
- Price determination in these markets.
- Indian Economic Development
- Indian Economy
- Nature of the Indian Economy
- Role of different sectors : Agriculture, Industry and Services in the development of the Indian economy
- 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
- 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
- Budget and Fiscal deficits
- Balance of payments
- External debts.
- Economic Reforms in India
- Features of economic reforms since 1991
- Liberalisation, Privatisation and Disinvestment
- Money and Banking
- Money :Meaning and functions
- Commercial Banks : Role and functions
- Reserve Bank of India : Role and functions, Monetary policy.
- Ratio and proportion, Indices, Logarithms.
- 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.
- Graphs of inequalities in two variables
- Simple and Compound Interest including annuity
- 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
- Textual, Tabular & Diagrammatic representation of data.
- Frequency Distribution
- 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 Distributions
- Biomial, Poisson and Normal
- 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
- Index Numbers
CA CPT Admit Card
The admit card for CA CPT can be downloaded online using the official website of ICAI. Candidates must carry admit card with him/her at the examination centre on the exam date, failing to carry admit card will result in non-entry in the centre.
CA CPT Result
The result of CA CPT Examination can be checked online using the official website of ICAI. ICAI also releases the list of candidates who passed the examination successfully. We will update the direct result download link once ICAI releases the result.