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CA CPT Important Questions | Topics | Chapters for December 2019

CA CPT Important Questions, Topics, and Chapter For December 2019 Exams

In the previous post, we have given Suggested Study Plan For CA and How to Pass CA CPT in One Month Preparation. Today we are providing all CA CPT important questions and topics for December 2019 Exam. See below for CA CPT important chapters and topics. ICAI will release ICAI Admit cards for December 2019 soon. Here students can find CA CPT Accounts Important topics, CA CPT Law, SFM important Questions and topics, Economics important topics, CA CPT Quantitative Aptitude Important topics for the exam.

CA CPT Accounts Important Questions and Topics for December 2019

Paper 1: Fundamentals of Accounting

No. Chapter Expected
Most repeated models in the exam Complicated models to be focused more
1 Journal 3 to 5 T: Introduction, Accounts to be Debited/Credited; Nature of Accounts; Journal Entries T: Odd one Out, nature of Accounts
P: Journal Entries
2 Ledger 0 to 2 T: Introduction
P: Problems on Balances of Accounts
T: Introduction, Accounts and their balances
3 Subsidiary
0 to 1 T: Subsidiary Books & Nature Of Transactions, Ledger postings
P: Problems on sales tax
T: ledger postings, others (Debit and Credit note, taxes)
P: Problems on Slat Tax
4 Cash Book 0 to 2 T: Introduction; Petty Cash Book, Three column cash book T: three column Cash Book
5 BRS 2 to 4 T: Introduction
P: Problems on Amount To Be Added/Subtracted
T: Add or less, amended Cashbook
P: Amount to be added/subtracted
6 Trial Balance 0 to 1 T: Introduction T: Problems on preparation of Trial Balance
7 Final Accounts
– 1
6 to 10
Final Accounts – 1

T: Balance Sheet; Trading A/C, P & L a/c
P: Problems on Trading A/C; Problems on P & L A/C, Adjustments, Balance sheet

T: Adjustments
P: Balance sheet, Adjustments
8 Final Accounts
Final Accounts – 2
T: Direct & Indirect Expenses classification
P: Problems on cost of raw materials
T: Prime cost, Factory cost or Production cost, Byproducts
P: Problem on Cost of goods manufacture, prime cost, No.of units produced
9 Bills of
3 to 5 T: Introduction, Journal Entries
P: Problems on Calculation Of Interest/Discount; Problems on Due Date, Accommodation bills
T: introduction
P: Problem on Accommodation Bills
10 Consignment
2 to 6 T: Introduction
P: Problems on Abnormal Loss; Problems on Normal Loss, closing stock, commission
T: Journal Entries
P: Problem on Commission, Closing stock, profit on consignment, normal loss
11 Joint Venture 0 to 2 T: Introduction
P: Problems on Profit on Joint Venture; Problems on Final settlement
T: Memorandum J.V method
P: Problem on Final settlement
12 Inventory
1 to 3 T: Introduction, Techniques of Inventory Valuation
P: Problems on Techniques of Inventory Valuation, others
P: Problem on Stocktaking, Inventory Valuation Techniques
13 Goods sent on
sale or return
0 to 1 T: Ordinary sale method (First Model),
Separate Day book method
P: Problems on Ordinary sale method
(First Model)
T: Ordinary Sale Method
14 Capital &
1 to 3 T: Introduction (MCQ’s on theory) T: Difference between Capital & Revenue Expenditure
15 Contingent
assets & liabilities
1 to 2 T: Introduction (MCQ’s on theory)
16 Depreciation 3 to 6 T: Introduction; WDV Method,
P: Problems on SLM, WDV, Some of the years; Problems on Profit or loss on sale of assets,
T: Sinking fund method
P: Sinking fund method, W.D.V method
17 Rectification of
2 to 3 T: Effect On Trial Balance; Effect On Profit, nature of Errors, Rectification
T: Effect on Profit, Effect on trial balance
18 Partnership
6 to 10 T: Introduction To Partnership Accounts; Treatment Of Goodwill, Admission of Partner, depth of partner
P: Problem on Partnership Introduction, Treatment Of Goodwill; Admission Of A Partner, Retirement of Partner
T: Journal Entries on Admission/retirement
P: Method of Goodwill valuation, Treatment of JLP, Revaluation A/C, Ratio Calculation.
19 Company
Accounts – 1
8 to 11 T: Issue of shares; Forfeiture of shares,
Securities premium
P: Problems on Issue of shares; Problems on Forfeiture of shares, Reissue of Forfeitures, Disclosure of items relating to issue of shares in final a/c’s
P: Forfeiture of shares Re-issues of Forfeiture shares, Calculation of Capital Reserve
20 Company
Accounts – 2
1 to 4 T: Introduction
P: Problems on Capital Redemption Reserve; Problems on No. of shares to be issued for Redemption of preference shares, Different types of Debentures
T: Calculation of CRR
21 Accounting an
4 to 7 T: Accounting Concepts, Principles & Conventions; Meaning & Scope of Accounting, Accounting standards, Policies T: Accounting concepts, Conventions.

CA CPT Law Important Questions Topics For December 2019

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Paper 2: Mercantile Law

  • The Indian Contract Act, 1872
  • The Sale of Goods Act, 1930
  • The Indian Partnership Act, 1932

CA CPT Economics Important Questions Topics For December 2019

Paper 3: General Economics

  • Meaning & Scope of Economics
  • Theory of Demand & Supply
  • Conditions of the theory of MU
  • Marshall’s Consumer Surplus
  • Theory of Cost & Production
  • Price Determination in Various Markets
  • Select Aspects of Indian Economy
  • Economic Reforms in India
  • Money & Banking

CA CPT Quantitative Aptitude Important Questions Topics For December 2019

Paper 4: 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
  • Statistical Description of Data
  • Measures of Central Tendency and Dispersion
  • Correlation and Regression
  • Probability and Expected Value by Mathematical Expectation
  • Theoretical Distributions
  • Sampling Theory
  • Index Numbers
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