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CA CPT Exam Syllabus For June 2019 | CPT Exam pattern


CA CPT Exam Syllabus For June 2019

In the previous post, we have given CPT Study Material and Mock Test and Model Test Papers for June 2019. Here in this article, we are providing CA CPT Exam Syllabus 2019 in PDF format. ICAI conducts CPT exam twice in a year in the months of June and December. If you want to write CA CPT exam in June 2019 you should register before  October 1st, 2018

CA CPT Exam Syllabus For June 2019

There are 4 subjects in CPT Syllabus i.e. Fundamentals of Accounting, Mercantile Law, General Economics and Quantitative Aptitude. There are 2 sessions in CA CPT exam i.e. Session I and Session II. In the session I, the exam includes subjects of Fundamentals of accounting and Mercantile Law for 100 marks and in session II, exam includes subjects of General Economics and Quantitative Aptitude (Maths) For 100 Marks. I Download CA CPT syllabus June 2018 from below!!

CA CPT Exam Syllabus For June 2019

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There are 4 subjects in CA CPT Exam Syllabus i.e. Fundamentals of Accounting, Mercantile Law, General Economics and Quantitative Aptitude. There are 2 sessions in CA-CPT exam i.e. Session I and Session II. In the session I, Fundamentals of accounting and Mercantile Law for 100 marks and in session II, General Economics and Quantitative Aptitude (Maths) For 100 Marks.

Common Proficiency Test

Session I
Section AFundamentals of Accounting60 Marks
Section BMercantile Law40 Marks
Session II
Section CGeneral Economics50 Marks
Section DQuantitative Aptitude50 Marks

We are providing CA CPT  Exam Syllabus in PDF format. Click on the below links to download CPT Syllabus of Fundamentals of Accounting, Mercantile Law, General Economics and Quantitative Aptitude for June 2019.

A candidate is required to secure a minimum of 30 percent marks in each Section and a minimum of 50 percent marks in aggregate in all the four Sections to pass the Common Proficiency Test.

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In other words, it is clarified that if a candidate secures a minimum of 50 percent marks in the aggregate, but fails to secure the minimum marks required in any one or more of the sections A, B, C or D (as mentioned above), this result will be FAIL. Similarly, if a candidate secures a minimum of 30 percent marks in each section but fails to secure 50 per cent marks in the aggregate of all sections his result will be FAIL.

Minimum Passing Marks for CPT
SectionSubjectMaximum MarksMinimum Marks
AFundamentals of Accounting6018
BMercantile Law4012
CGeneral Economics5015
DQuantitative Aptitude5015

Click here if you want a detailed explanation about this CPT Minimum Marks with examples.

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Common Proficiency Test Syllabus | CA CPT Exam Syllabus Pattern

(One paper – Four hours – 200 Marks)

Level of Knowledge: Basic knowledge

(Two Sections– Two hours – 100 Marks)

CPT Fundamentals of Accounting Syllabus For June 2019

Section A: Fundamentals of Accounting (60 Marks)

1. Theoretical Framework

(i) Meaning and Scope of accounting
(ii) Accounting Concepts, Principles, and Conventions
(iii) Accounting Standards – concepts, objectives, benefits
(iv) Accounting Policies
(v) 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

The basis for inventory valuation and record keeping.

5. Depreciation accounting

Methods, computation and accounting treatment of depreciation, Change in depreciation methods.

6. Preparation of Final Accounts for Sole Proprietors

7. Accounting for Special Transactions

(a) Consignments
(b) Joint Ventures
(c) Bills of exchange and promissory notes
(d) 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

An issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares, the redemption of preference shares.

CPT Mercantile Law Syllabus For June 2019

Section B: Mercantile Laws (40 Marks)

1. The Indian Contract Act, 1872: An overview of Sections 1 to 75 covering the general nature of the contract, consideration, other essential elements of a valid contract, performance of a contract and breach of contract.

2. 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.

3. The India Partnership Act, 1932: General Nature of Partnership – Rights, and duties of partners –Registration and dissolution of a firm.

(Two Sections– Two hours – 100 Marks)

CPT General Economics Syllabus For June 2019

Section C: General Economics (50 Marks)

(I) Micro Economics

1. Introduction to Micro Economics

(a) Definition, scope, and nature of Economics
(b) Methods of economic study
(c) The Central problems of an economy and Production possibilities curve.

2. Theory of Demand and Supply

(a) Meaning and determinants of demand, Law of demand and Elasticity of demand ─ Price, income and cross elasticity
(b) Theory of consumer ’s behaviour – Marshall Ian approach and Indifference curve approach
(c) Meaning and determinants of supply, Law of supply and Elasticity of supply.

3. Theory of Production and Cost

(a) Meaning and Factors of production
(b) Laws of Production – The Law of variable proportions and Laws of returns to scale
(c) Concepts of Costs ─ Short-run and long-run costs, Average and marginal costs, Total, fixed and variable costs.

4. Price Determination in Different Markets

(a) Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly
(b) Price determination in these markets.

(II) Indian Economic Development

5. Indian Economy – A Profile

(a) Nature of the Indian Economy
(b) Role of different sectors – Agriculture, Industry, and Services in the development of the Indian economy, their problems and growth
(c) National Income of India – Concepts of national income, Different methods of measuring national income, Growth of national income and per capital income in various plans.
(d) Basic understanding of tax system of India – Direct and Indirect Taxation

6. Select Aspects of Indian Economy

(a) Population – Its size, rate of growth and its implication for growth
(b) Poverty – Absolute and relative poverty and main programs for poverty alleviation
(c) Unemployment – Types, causes, and incidence of unemployment
(d) Infrastructure ─ Energy, Transportation, Communication, Health and Education
(e) Inflation
(f) Budget and Fiscal deficits
(g) Balance of payments
(h) External debts

7. Economic Reforms in India

(a) Features of economic reforms since 1991
(b) Liberalisation, Privatisation, and Disinvestment
(c) Globalisation

8. Money and Banking

(a) Money – Meaning and functions
(b) Commercial Banks – Role and functions
(c) Reserve Bank of India – Role, and functions, Monetary policy

CA CPT Exam syllabus- CPT Quantitative Aptitude Syllabus For June 2018

Section D: Quantitative Aptitude (50 Marks)

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 of 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

(a) Textual, Tabular & Diagrammatic representation of data
(b) Frequency Distribution
(c) 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, Quarterly 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 surveys, Some important terms associated with sampling, Types of sampling, Theory of estimation, Determination of sample size

16. Index Numbers

CA CPT Exam Syllabus For June 2019 | CA Foundation New Syllabus June 2019

Changes in  CA CPT Exam Syllabus From 2018:

1. The present entrance exam CPT (Common Proficiency Test) has changed to “Foundation Exam”

2. CPT MCQ (Multiple Choice Questions) based exam has changed to the Foundation descriptive exam. Now you can register for CPT before 6 months. Under the new scheme, you should register before 9 months.

3. The adequate time gap is given so that students get sufficient time to study since the Foundation Course has been made descriptive. Also, there is an addition to full paper.

4. Foundation Examination will be partly descriptive in nature.

5. ICAI has added two additional papers in the Foundation exam (CPT). They are 1. General English for 40 Marks. 2. Business and Commercial Knowledge (40 Marks).

CA CPT Exam Syllabus 2016 – Foundation Course (CPT)  syllabus applicable from 2018

Foundation Course: Number of Papers — 4

There are 4 papers in the CA Foundation course. Remember one thing that Paper 2 and Paper 4 will be Objective type papers. Read below!!

Paper I: Principles and Practices of Accounting (100 Marks)

Paper 2*: Business Mathematics and Logical Reasoning & Statistics (100 Marks)

  • Part I: Business Mathematics and Logical Reasoning (60 Marks)
  • Part II: Statistics (40 Marks)

Paper 3: Mercantile Law & General English (100 Marks)

  • Part I: Mercantile Law (60 Marks)
  • Part II: General English (40 Marks)

Paper 4*: Business Economics & Business and Commercial Knowledge (100 Marks)

  • Part I: Business Economics (60 Marks)
  • Part II: Business and Commercial Knowledge (40 Marks)

*Paper 2 and Paper 4 will be Objective type papers

Note :

1. Passing percentage:Aggregate- 50% and Subject-wise- 40% at one sitting.

2. Objective type question of I or more marks.

3. Examination: In the month of November and May after passing Class XII

Note: Material & Content Credits:

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Also Read:

CA IPCC Exam Time Table May 2019

CA Intermediate Time Table May 2019

  1. faheem wani says

    Dear Sir
    with high regards & great respect,sir i had applied for CPT exam but i have not received any study material.So please deliver me study material.

  2. Bharat Kumar menariys says

    Do something

  3. Mahesh Jawalge says

    sir, If I register for exam of cpt in december 2015 and I will fail then if I want to give 2nd attempt in june 2016 .which will be the syallabus applicable me?

  4. Saan De says

    Mahesh Jawalge @ there is no official announcement about applicability of new syllabus. But if you register for old syllabus, even if u fail in Dec 2015, icai will give u some number of attempts to complete cpt as per old syllabus

  5. Saan De says

    icai will give some number of attempts to complete cpt in old syllabus. so old syllabus is applicable to u for June 2016 also

  6. Madhusudan Behera says

    Sir,myself madhusudan behera I will want to
    Registration on CPT on Dec 2015
    Plaz provide veiw.which is more suitable
    Continuing CA after graduation or in between
    The graduation

  7. padanjali says

    I am about to write Dec 2015 CA-CPT. Shall I apply (Eligible or not) IPCC Nov’2016 Exam or May 2017? (New Course says that duration increased from 9 Months to 12 Months from 2016)

  8. rush kumar says

    Very nicr

  9. md shahbaz says

    sir i want that please provide me official cpt syllabus,and which chapter are include in general english.

  10. Razin Mansuri says

    sir, I will attempt second time cpt exam in coming dec-2015, I failed in last june-2015. And I heared that there are some changes in course of cpt. I am doing self study, so how can I get changes of each subject?

  11. Vally says

    Sir, is having mathematics as a subject in class 11th and 12th a compulsion in order to be applicable to sit the CA exams, according to the new syllabi.

  12. M.Janarthanan says

    sir, please principles and practies of accounting , business mathematics and logical reasoning &statistics ,general english ,business economics, business and commerical knowledge,mercanthile law 2016 syllabus details plz sent

  13. Rahul yadav says

    Dear Sir
    with high regards & great respect,sir i had applied for CPT exam but i have not received any study material.So please deliver me study material

  14. NITIN says

    Link to fill up cpt examination form for June 2016?? Help plzz help immediately



  16. archana ingale says

    how much fees pay to cpt exam

  17. sherly says

    sir i am doing my 12th std this year 2016..Am i applicable to write cpt in june 2016..pls help me sir


    I applied for CPT Exam June 2016 , I Have recd Registeration No. But I Have not recd any study material arrange it As earliest

  19. manali says

    i had given cpt exm in june 2016 bt i had nt cleared and now i want to give 2nd attempt in dec 2016 so will the old syllabus will be applicable for me???

  20. Monika says

    Hlo sir
    M failed in Cpt second attempt now I have 94 marks should I do Cpt third attempt?
    Please reply..

  21. shrishailya kore says

    That,s good

  22. Nishi says

    Dec 2016 will be based on which syllabus.. Old or new(with eng and business law)

  23. sai priyanka says

    RESPECTED SIR, I wrote my exam in june 2016,i have disqualified it. Is there is december attempt in 2016 or in new syllabus i have to write the exam .I have registered for my cpt in the year 2015 in the june 2016 its my third attempt .Is there another attempt for me or not
    please give me reply sir.

  24. ameen says

    i did’nt get my reg nomber for the december exmination

  25. Chetna Chaudhary says

    Dear Ameen,
    In reply to your query, ICAI will release CPT admit card / hall ticket generally 1 month prior to exam. Candidates may print their admit card from the website, which will be valid for the examination. Physical admit card will be sent to only those who had submitted physical OMR exam application form by post/by hand and are found eligible, generally 21 days prior to the commencement of the examination. No physical admit card will be sent to those who have applied online. They will be required to print their admit card from the above mentioned website.

    Team SuperProfs

  26. Chetna Chaudhary says

    Dear Priyanka,
    We would like you to know that Initial registration for Common Proficiency Course (CPC) is valid for 3 years and revalidation of registration shall be done for further period of three years before expiry of Initial registration. So, in short if you re-validate your CPT registration before expiry you can sit for CA CPT for another 3 years.
    Fee of each revalidation is Rs. 300.
    For further information visit our site

    Thank you,
    Team SuperProfs

  27. Chetna Chaudhary says

    Dear Nishi,
    Dec 2016 attempt will be based on old syllabus,
    Please note that on completion of the whole process relating to the implementation of the Revised Scheme, an announcement would be made for all the students along with the transition scheme for the existing students.

    In view of above, the students are advised to concentrate on their studies on the basis of prevailing scheme.

    Warm Regards,
    Team SuperProfs

  28. Soumya s kallimath says

    I registered cpt in may 2016 but I couldn’t write in june so now im writing in December the syllabus wil be changed or it will be same??

  29. SuperProfs Team says

    Syllabus is same

  30. Nikita says

    Hello sir
    Sir mujha apsa ca ka cpt form ka bara ma kuch information chiya thi sir mana 2018 ma hi 12th kiya h or mujha ab ca karna h lakin mujha ya pata karna h ki cpt ka form kha sa bharna padega or iski fee kitni h plz reply me and form bharna ki date bhi bata dana

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