Table of Contents
CPT Syllabus 2024 includes Fundamentals of Accounting, Mercantile Laws, General Economics, and Quantitative Aptitude. The preparation for every CPT 2024 begins with going through and understanding the syllabus for the particular exam.
The ICAI curates the CA CPT exam syllabus, which includes all the essential topics and contents required to be studied by the students to ace the examination. Applicants wishing to appear for the CPT Exam are advised to have a thorough understanding of the CA CPT Syllabus 2024. The PDF link for the same is provided below.
CA CPT 2024 Exam Syllabus PDF
The CA CPT syllabus 2024 PDF download can be done by clicking the link below. Students must download the PDF and complete the entire syllabus to score good marks in the upcoming examination.
| Particular | CA CPT Syllabus PDF Link |
| CA CPT Exam Syllabus PDF Download Link | Download PDF |
CA CPT 2024 Exam Syllabus for Session I
The first session for the CA CPT exam consists of two sections. This session is for 2 hours. The total mark for this section is 100. Check the section-wise CA CPT 2024 syllabus below.
CA CPT Exam Syllabus 2024 for Section A: Fundamentals of Accounting
The main objective of the Fundamentals of Accounting section is to develop a conceptual understanding of the fundamentals of the financial accounting system.
This section deals with topics such as Bank Reconciliation Statements, Preparation of Final Accounts for Sole Proprietors, etc. CA CPT exam subjects and their contents are tabulated below.
| Topics | Contents |
| 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 |
| 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. |
| Inventories |
The basis for Inventory Valuation and Record-Keeping |
| 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 |
| 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 |
CA CPT Syllabus 2024 for Section B: Mercantile Laws
Section B of session I of the CP CAT exam is Mercantile Laws. This section is to test the general comprehension of elements of mercantile law.
- 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 the 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.
CA CPT 2024 Exam Syllabus for Session II
The second session of the CP CAT syllabus 2024 also has two sections. The duration of this session is 2 hours with a total mark of 100.
CA CPT 2024 Exam Syllabus for Section C: General Economics
The CP CAT Economics syllabus ensures a basic understanding of economic systems and the economic behaviour of individuals and organizations. The major topics and the contents of this session are given below.
| Micro Economics | |
| 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 – 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 the tax system of India – Direct and Indirect Taxation |
| Select Aspects of the Indian Economy |
Population – Size, Rate of Growth and 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 |
| Economic Reforms in India |
Features of Economic Reforms Since 1991 Liberalisation, Privatisation, and Disinvestment Globalization |
| Money and Banking |
Money – Meaning and Functions Commercial Banks – Role and Functions Reserve Bank of India – Role, and Functions, Monetary Policy |
CA CPT 2024 Exam Syllabus for Section D: Quantitative Aptitude
The major objective of the Quantitative Aptitude CPT syllabus is to test the grasp of elementary concepts in Mathematics and Statistics and the application of the same as using quantitative tools.
The CPT Aptitude syllabus topics are listed below.
- 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 (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
- Correlation and Regression
- Probability and Expected Value by Mathematical Expectation
- Theoretical Distributions: Binomial, Poisson, and Normal.
- Sampling Theory
- Index Numbers.
CA CPT 2024 Minimum Passing Marks
The minimum marks to qualify for the CA CPT exam 2024 are tabulated below. The students must make sure they acquire the minimum marks to be qualified for the next level of the course.
| Sections | Subjects | Marks | Passing Marks |
| A | Fundamental of Accounting | 60 | 18 |
| B | Mercantile Law | 40 | 12 |
| C | General Economics | 50 | 15 |
| D | Quantitative Aptitude | 50 | 15 |
| Total | 200 | 100 | |
CPT Exam Pattern 2024
It is very important to go through the exam pattern before starting the preparation for the CPT exam. The CPT 2024 exam pattern is given below.
| Particular | Detail |
|---|---|
| CA CPT 2024 Exam Mode | Offline, i.e., Pen and Paper Based Test |
| Question Paper Type | Objective, Multiple Choice Questions (MCQs) |
| Total Marks | 200 Marks |
| Sessions | 2 Sessions with 2 Subjects Each for 2 Hours |
| Negative Marking | 0.25 Marks Deducted for Incorrect Answers |
| Minimum Marks | Overall Average of 50% and a Minimum of 30% in Each Subject |
Read More: CPT Exam Pattern 2024
CA CPT Marks Distribution 2024
The CA CPT exam has 2 sessions for 200 marks with 4 sessions. The CA CPT exam syllabus 2024 is as follows. Applicants must check the detailed examination pattern ofthe CA CPT 2024 session examination.
| Sessions | Sections | Marks |
|
Session I
|
Section A: Fundamentals of Accounting | 60 Marks |
| Section B: Mercantile Laws | 40 Marks | |
|
Session II
|
Section C: General Economics | 50 Marks |
| Section D: Quantitative Aptitude | 50 Marks |
Candidates can find various CA CPT books 2024 based on the CA CPT latest syllabus to crack the CPT 2024 exam. The CA CPT course syllabus is explained below in detail.
FAQs on CPT Syllabus
Q: When will the CA CPT syllabus 2024 be released?
A: The syllabus of the CA CPT 2024 examination has been released on the official website of the conducting authority, that is, Institute of Chartered Accountants of India (ICAI). Applicants must visit the official website to checl and download the syllabus PDF. Further, candidates can refer the detailed syllabus along with the PDF link provided on the page.
Q: How can we download the syllabus for CPT 2024 exam?
A: To download the syllabus PDF of the CA CPT 2024 syllabus, students must visit the official website and check for the link relevant to the syllabus. Once get, they must click on it. The syllabus PDF of the CA CPT exam of both the sessions will be displayed on the screen. Candidates must then download and save the PDF.
Q: What are the CPT section A syllabus topics 2024?
A: The CA CPT syllabus topics 2024 included in section A are, Theoretical Framework (Meaning and Scope of Accounting, Accounting Concepts, Principles, and Conventions, Accounting Standards– Concepts, Objectives, Benefits, Accounting Policies); Inventories (The basis for Inventory Valuation and Record-Keeping); Partnership Accounts (Final Accounts of Partnership Firms, Basic Concepts of Admission, Retirement and Death of a Partner Including Treatment of Goodwill) and many more.
Q: What are the CPT section B syllabus topics 2024?
A: The syllabus topics covered under the CPT section B examination are 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), and many more.
Q: What are the CPT section C syllabus topics 2024?
A: The section C syllabus topics of the CA CPT exam 2024 are Introduction to Micro Economics (Definition, scope, and nature of Economics, Central problems of an economy and production possibilities curve); Theory of Production and Cost (Laws of Production – The Law of Variable Proportions and Laws of Returns to Scale, Meaning and Factors of Production), and many more.
Q: What are the CPT section D syllabus topics 2024?
A: The CA CPT section D syllabus topics 2024 are Ratio and Proportion, Indices, Logarithms, Simple and Compound Interest including Annuity ─ Applications, Sequence and Series – Arithmetic and Geometric Progressions, Basic Concepts of Differential and Integral Calculus (excluding Trigonometric Functions), and many more.
