Himachal's Top Institute Live Online.

CA CPT Exam Pattern-

The Institute of Chartered Accountants of India (ICAI) determines the Chartered Accountancy Common Proficiency Test (CA CPT)  exam

ICAI CA CPT Exam Pattern

Medium of Exam English/ Hindi
Mode of Exam Pen and paper based
Type of Questions Objective
Number of Questions 200 questions
Total Marks 200 marks
Duration of Exam 2 hours for each session; 4 hours in total

ICAI CA CPT Marking Scheme

  • Every correct response adds 1 mark.
  • Every incorrect response deducts 0.25 mark.
  • No response will neither deduct nor add any marks.
  • More than one response will be considered wrong and marks will be deducted accordingly.

<4>ICAI CA CPT Exam Schedule

CA CPT Sessions Section Number of questions Maximum marks
First session

(10:30 am- 12:30 pm)

Section A

Fundamentals of Accounting

60 questions 60 marks
Section B

Mercantile Law

40 questions 40 marks
Second session

(2 pm- 4 pm)

Section C

General Economics

50 questions 50 marks
Section D

Quantitative Aptitude

50 questions 50 marks

CA CPT Cutoff

The cutoff of CA CPT  is the passing criteria which must be fulfilled to qualify for the next level. Check the CA CPT cutoff/ passing criteria given below:

ICAI CA CPT Passing Criteria

Section Sections CA CPT Cutoff Overall CA CPT Cutoff
Fundamentals of Accounting 30% of 60 marks 50%
Mercantile Laws 30% of 40 marks
General Economics 30% of 50 marks
Quantitative Aptitude 30% of 50 marks

 

CA CPT Syllabus

 

The syllabus of ICAI CA CPT  contains the subject wise topics that will be tested in the offline exam. Before starting their preparation, it is essential to know the CA CPT 2019 syllabus:

Subjects Topics Covered
Fundamentals of Accounting · Introduction to Company Accounts

· Bank Reconciliation Statement

· Preparation of Final Accounts for Sole Proprietors

· Accounting Process

· Depreciation accounting

· Theoretical Framework

· Accounting for Special Transactions

· Partnership Accounts

Mercantile Laws · The Indian Contract Act, 1872: An overview of Sections 1 to 75 covering the general nature of contract, consideration, other essential elements of a valid contract, performance of 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 Indian Partnership Act, 1932: General Nature of Partnership – Rights and duties of partners – Registration and dissolution of a firm

General Economics · Micro Economics

· Introduction to Micro Economics

· Money and Banking

· Indian Economy – A Profile

· Theory of Production and Cost

· Price Determination in Different Markets

· Select Aspects of Indian Economy

· Economic Reforms in India

· Theory of Demand and Supply

· Indian Economic Development

Quantitative Aptitude · Simple and Compound Interest including annuity – Applications

· Sets, Functions and Relations

· Theoretical Distributions

· Sampling Theory

· Ratio and proportion, Indices, Logarithms

· Equations

· Basic concepts of Permutations and Combinations

· Sequence and Series – Arithmetic and geometric progressions

· Measures of Central Tendency and Dispersion

· Correlation and Regression

· Index Numbers

· Inequalities

· Limits and Continuity Intuitive Approach

· Basic concepts of Differential and Integral Calculus

· Statistical description of data

Why to choose nirvana…