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CA CPT Syllabus 2022 ICAI Common Proficiency Test Syllabus PDF Free

CA CPT Syllabus

Common proficiency test is an entry level test for Chartered Accountancy Course. So candidates who are going to participate for exam, check complete updated ICAI CA CPT Syllabus 2022 from here for better preparation.


Download CA CPT Syllabus PDF Free

ICAI Common Proficiency Test Syllabus PDF is prescribed by the Institute of Chartered Accountants of India. Students should be familiarize with each and every topic of CA CPT Syllabus 2022 to score best possible marks

CA CPT Syllabus 2022

Detailed ICAI Chartered Accountant CPT Syllabus is available here!!! Students participating in the Common Proficiency Test may refer CA CPT Exam Syllabus for immense preparation

Session I:

Section A: Fundamentals of Accounting
  • Theoretical Framework
  • 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, include rectifications thereof.
  • Bank Reconciliation Statement
  • Inventories- Basis of inventory valuation and record keeping.
  • Depreciation accounting- Methods, computation and accounting treatment of depreciation, Change in depreciation methods.
  • Preparation of Final Accounts for Sole Proprietors
  • 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.
Section B: Mercantile Law
  • 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 India Partnership Act, 1932- General Nature of Partnership – Rights and duties of partners – Registration and dissolution of a firm.

Read This: How to Prepare for Written Exam

Session II

Section C: General Economics
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 tax system of India – Direct and Indirect Taxation.
  • Select Aspects of Indian Economy- Population – Its size, rate of growth and its 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, Liberalization, Privatization and Disinvestment, Globalization
  • Money and Banking- Money – Meaning and functions, Commercial Banks – Role and functions, Reserve Bank of India – Role and functions, Monetary policy, Money – Meaning and functions
Section D: Quantitative Aptitude
  • Ratio and proportion, Indices, Logarithms
  • 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.
  • Inequalities- Graphs of inequalities in two variables common region.
  • 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- Arithmetic Mean, Median – Partition Values, Mode, Geometric Mean and Harmonic, Mean, Standard deviation, Quartile deviation
  • Correlation and Regression
  • Probability and Expected Value by Mathematical Expectation
  • Theoretical Distributions- Biomial, Poisson and Normal.
  • 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- Textual, Tabular & Diagrammatic representation of data, Frequency Distribution, Graphical representation of frequency distribution – Histogram, Frequency Polygon, Ogive

Must Go through These CA CPT Related Links:

CA CPT Application Form Details
CA Syllabus 2022 Details
CA CPT Question Paper Details
CA CPT Syllabus PDF Download
ICAI Official Website Link

CA CPT Exam Pattern 2022:

  • CA CPT Exam will be conducted in 4 parts i.e. Part 1 – Fundamentals of Accounting and Mercantile Laws, Part 2 – Mercantile Laws, Part 3 – General Economics and Part 4 – Quantitative Aptitude.
  • Exam will be conducted through Offline mode (Pencil Paper Mode)
  • Medium of exam is English OR Hindi
  • The question paper carries 200 objective type questions for a total of 200 marks
  • For every wrong answer, 0.25 marks will be deducted from the maximum obtained.
Sections Subject Marks
Session I  
Section A Fundamentals of Accounting 40
Section B Mercantile Laws 60
Session II  
Section C General Economics 50
Section D Quantitative Aptitude 50

Frequently Asked Question (FAQ’s) on CA CPT Syllabus

Question 1: What is the syllabus of CA CPT Exam?

Answer: CA CPT Exam Syllabus covers Fundamentals of Accounting, Mercantile Law & General Economics, Quantitative Aptitude.

Question 2: Is there a negative marking for ICAI Common Proficiency Test Exam 2022?

Answer: Yes, there will be a negative marking of 0.25 marks.

Question 3: Does CA CPT Syllabus change every year?

Answer: The CA CPT syllabus remains the same every year. But some time some changes were made (if required).

Question 4: What is the medium of CA CPT Examination?

Answer: English and Hindi.

Question 5: Who prescribes CA CPT Syllabus?

Answer: Institute of Chartered Accountants of India (ICAI) prescribes the syllabus for CA CPT Exam.

Question 6: How many times CA CPT Exam held in a year?

Answer: CA-CPT is held twice a year for the students registered for Common Proficiency Course.

Question 7: What is the duration of CA CPT Exam?

Answer: 2 hours for each session and the total time duration of CA CPT is of four hours. Total sessions are 2.

START Now: How To Reduce Negative Marking


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13 thoughts on “CA CPT Syllabus 2022 ICAI Common Proficiency Test Syllabus PDF Free”

  1. Subhash Rathod

    Dear sir/madam
    Im registered for CPT through offline
    But I didn’t get my confirmation & registration number what can I do now
    Please help me

  2. Since the CPT syllabus is revised, is it easier to tak up under old syllabus or under new syllabus. I am now studying in XII and will be completing in April 2018.

    Based on your reply i will either register before 30th June or if old syllabus is easier

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