CA CPT 2025 Syllabus PDF - Download Latest CA CPT Syllabus for All Subjects

Inventories

Basis of inventory valuation and record-keeping

Accounting Process

Books of Accounts leading to the preparation of Trial Balance

Fundamental errors including rectifications

Capital and revenue expenditures

Contingent assets and contingent liabilities

Capital and revenue receipts

Theoretical Framework

Meaning and Scope of accounting

Accounting Policies

Accounting Standards – concepts, objectives, benefits

Accounting Concepts, Principles and Conventions

Accounting as a measurement discipline – valuation principles, accounting estimates

Bank Reconciliation Statement

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Depreciation accounting

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

Accounting for Special Transactions

Consignments

Joint Ventures

Bills of exchange and promissory notes

Sale of goods on approval or return basis

Preparation of Final Accounts for Sole Proprietors

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Introduction to Company Accounts

Forfeiture of shares

Issue of shares and debentures

Re-issue of forfeited shares

Redemption of preference shares

Partnership Accounts

Final accounts of partnership firms –

Basic concepts of admission, Retirement and death of a partner including treatment of goodwill

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 Indian Contract Act, 1872

An overview of Sections 1 to 75 covering the general nature of contract, consideration, and other essential elements of a valid contract,

Performance of contract

Breach of contract.

The India Partnership Act, 1932

General Nature of Partnership

Rights and duties of partners

Registration and dissolution of a firm

Indian Economic Development

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 capita income in various plans.

(d) Basic understanding of the tax system of India – Direct and Indirect Taxation

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.

Economic Reforms in India

(a) Features of economic reforms since 1991

(b) Liberalisation, Privatisation and Disinvestment

(c) Globalisation.

Money and Banking

(a) Money – Meaning and functions

(b) Commercial Banks – Role and functions

(c) Reserve Bank of India – Role and functions, Monetary policy

Micro Economics

Introduction to Micro Economics

(a) Definition, scope and nature of Economics

(b) Methods of economic study

(c) Central problems of an economy and Production possibilities curve.

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–Marshallian approach and Indifference curve approach

(c) Meaning and determinants of supply, Law of supply and Elasticity of supply.

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

Price Determination in Different Markets

(a) Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly

(b) Price determination in these markets

Simple and Compound Interest including annuity- Applications

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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

Basic concepts of Permutations and Combinations

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Sets, Functions and Relations

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Ratio and proportion, Indices, Logarithms

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Sequence and Series – Arithmetic and geometric progressions

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Limits and Continuity-Intuitive Approach

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Basic concepts of Differential and Integral Calculus (excluding trigonometric functions

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Measures of Central Tendency and Dispersion

Arithmetic Mean, Median – Partition Values, Mode, Geometric Mean and Harmonic, Mean, Standard deviation, Quartile deviation

Statistical description of data

Textual, Tabular & Diagrammatic representation of data.

Frequency Distribution.

Graphical representation of frequency distribution – Histogram, Frequency Polygon, Ogive

Correlation and Regression

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Theoretical Distributions

Binomial, Poisson and Normal

Probability and Expected Value by Mathematical Expectation

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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

Index Numbers

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