CA CPT Syllabus PDF 2019-20 – Exam Pattern Download

By | August 3, 2019

CA CPT Syllabus PDF 2019-20 – Exam Pattern Download: Guys, the new syllabus for the CA CPT and the further steps is now released for the applied candidates. With effect from the July 2018 there is a slight change in the CA CPT. The IPCC course is renamed as Intermediate so CA  IPCC is now CA Intermediate or CA Inter. Here we are providing you the revised syllabus of the CA Foundation or IPCC. Check the article below for the syllabus.

CA CPT Foundation Syllabus

The CA Foundation is conducted twice a year and Intermediate is a set of 8 exams. The next attempt will be conducted on the basis of this syllabus. So, buckle up and check the syllabus as it can be useful for you.

CA CPT Syllabus PDF 2019-20 – Exam Pattern Download

The CA CPT Exam will be divided in two session and four exams. There will be four Subject and Paper 3 & 4 will be objective type and 1 & 2 will be descriptive type. The four subjects are:

  • Paper 1: Principle and Practices Of Accounting.
  • Paper 2: Business Law & Business Correspondence and Reporting
  • Paper 3: Business Mathematics Logical Reasoning and Statistics
  • Paper 4: Business Economics & Business and Commercial Knowledge

Below is the table showing the New Exam Pattern of the CA CPT 2019

CA CPT Exam Pattern 2019-20

SubjectMarks & Topics
Principles and Practices of Accounting100 Marks (Subjective)
Business Law (60 Marks [ICA+SOGA+PA= 45 marks+ LLP+ Companies Act=15 Marks] and Business Correspondance and Reporting (40 Marks)
Business Economics & Commercial Knowledge100 Marks (60 marks and 40 Marks respectively) Objective
Business Mathematics, Logical Reasoning, Business Statistics100 Marks (40, 20, 40 Marks respectively)

CA Eligibility

Note:

  • To pass every candidates needs to have 50% total and 40 % n each subject at one.

CPT Syllabus 2019-2020 PDF

Check the detailed syllabus of every subject below:

Paper 1 Principle &Practices Of Accounting

  • Theoretical Framework
  • Accounting Process
  • Bank Reconciliation Statement
  • Inventories
  • Concept and Accounting Of Description
  • Accounting for Special Transactions
  • Preparation of Final Accounts of Sole Proprietors
  • Partnership Accounts
  • Financial Statements Of Non- Profit Organisation
  • Company Accounts
  • Accounting Ratios.

Newly Added

  • Average Due Date and Current Account
  • Departmental Accounts

Paper 2: Business Law (I)

The Business Law contains various acts relating to the commerce and a candidates needs to be thorough in each topics which are mentioned below.

  • The Indian Contract Act, 1872: Sections 1 to 75 nature of contract, consideration, other essential elements of a valid contract, performance of contract, breach of contract, Contingent and Quasi Contract.
  • The Sale of Goods Act, 1930: Nature of contract of Sale, condition, warranty, Transfer of Ownership and delivery of goods.
  • The Limited Liability Partnership Act, 2008: nature of partnership, Rights & Duties, Admission, death of a partner, Dissolution of firm and many other
  • The Companies Act, 2013: Essential features of company, , corporate veil theory, Incorporation of company, Memorandum of Association, Articles of Association, Doctrine of Indoor Management.
  • The Limited Liability Partnership Act, 2008 : Nature and scope, Essential features, characteristics of LLP.

Business LAW (Part 2)

  • Sentence Types (Direct -Indirect, Active – Passive Speech)
  • Classification of sentence based on connotation
  • Sentence Structure
  • Types of sentences
  • Direct-Indirect Speech
  • Active Passive Voice: Introduction
  • Verbs Voice Active or Passive

Part 2 Comprehension, Unseen passages and Note Making

  • Comprehension Passages
  • Note Making
  • Developing Writing Skills
  • Report Writing
  • Writing Formal Letters
  • Writing Formal Mails
  • Resume Writing
  • Meetings

Paper 3 Business Mathematics Logical Reasoning and Statistics

This is a very important part of the exam as it deals with the problems related t the mathematical and statistical tools and how you will needing them in your Business, Finance etc. This exam is divided in various parts. Check the exam in the article below;

  • Ratio and Proportion, Indices and Logarithms:
  • Equation and Matrices
  • Linear Inequalities with Functions and Optimizations
  • Time and Value of Money.
  • Permutation and Combination
  • Sequence and Series
  • Sets, Relations and Functions
  • Basic Application Of Differential and Integral.

Part 2 Logical Reasoning

  • Number Reasoning, Coding and Decoding and Odd One Out.
  • Direction Tests
  • Seating Arrangement
  • Blood Relation
  • Syllogism

Part 3 Statistics

  • Representation of Data.
  • Measures of Central tendency and Dispersion.
  • Probability
  • Theoretical Distribution
  • Correlation and Regression
  • Index Numbers and Time Series

Paper 4 Business Economics & Commercial Knowledge

The main objective of conducting this exam is to understand the concept and theories in Business Economics and using those theories in solving simple problems

Part 1 Business Economics

  • Introduction to Business Economics
  • Theory Of Demand and Supply
  • Theory of Production and Cost.
  • Price Determination in Different Markets.
  • Business Cycles.

Commercial Knowledge

  • Introduction To Business
  • Business Environment
  • Business Organisation
  • Policies for Business Growth
  • Organisation facilitating Business
  • Common Business Terminology.

CA Foundation Syllabus 2019 PDF

CA Intermediate

CA Intermediate is the next step in the CA Route. This step can come directly when you are having a graduate degree or a member of ICWA. Check the syllabus in the article below for the CA Intermediate. There are total 8 paper in the schedule and each paper have different subject. Earlier there are only 7 exam.

CA Per Month Salary

Paper 1 Accounting

  • Process of formulation of Accounting Standards including India
  • Framework for Preparation and Presentation of Financial Statements
  • Application of Accounting Standards
  • Company Accounts
  • Accounting for Special Transactions
  • Special Type Of Accounting
  • Partnership: Dissolution and Amalgamation

Paper 2 Corporate and Other Laws

Complete Company Law

Part 2 Other Laws

  • The Indian Contract Act, 1872
  • The Negotiable Instruments Act, 1881
  • The General Clauses Act, 1897
  • Interpretation of Statutes

Paper 3 Cost And Management Accounting

  • Overview of Cost and Management Accounting
  • Ascertainment of Cost and Cost Accounting System
  • Inventory Accounting
  • Calculation of Wages
  • Direct Expenses, Overheads
  • Material Costing
  • Method Of Costing
  • Process and Operation Costing
  • Cost: Analysis and Control

Paper 4 Taxation Syllabus

INCOME TAX

  • Basic Concept
  • Residential Status and Scope Of Total income
  • Heads of Income
  • Other incomes
  • Income Of Other Person
  • Total Income
  • Deductions
  • Computation of Total Income
  • Taxes
  • Filing Return

INDIRECT TAX

  • Concept
  • Goods and Service Tax

Paper 5 Advanced Accounting

  • Application Of Accounting Standards
  • Application of Guidance Notes issued by the ICAI
  • Special Aspects of Company Accounts
  • Reorganization of Companies
  • Financial Reporting of Banking, Financial Services and Insurance (BFSI)
  • Valuation of goodwill
  • Consolidated Financial Statements

Paper 6 Auditing and Assurance

  • Nature, Objective and Scope of Audit
  • Audit: Strategy, Planning and Programmed.
  • Audit Documentation and Audit Evidence
  • Risk Assessment and Internal Control
  • Audit in an Automated Environment
  • Audit Sampling
  • Analytical Procedures
  • Audit of Items of Financial Statements
  • The Company Audit
  • Audit Report
  • Audit of Different Types of Entities

Paper 7 Enterprise Information System and Strategic Management

Part 1 Enterprise Information System

  • Automated Business Processes
  • Financial and Accounting Systems
  • Information Systems and its Components
  • E-commerce, M-commerce and Emerging Technologies
  • Core Banking Systems

Part 2 Strategic Management

  • Introduction to Strategic Management
  • Dynamics of Competitive Strategy
  • Strategic Management Process
  • Corporate Level Strategies
  • Business Level Strategies
  • Functional Level Strategies
  • Organisation and Strategic Leadership
  • Strategy Implementation and Control

Paper 8 Financial management and Economics for Finance

Part 1 Financial Management

  • Financial Management and Financial Analysis
  • Financing Decisions
  • Capital Investment and Dividend Decisions
  • Management of Working Capital

Part 2 Economics for Finance

  • Determination of National Income
  • Public Finance
  • The Money Market
  • International Trade

So, this is the syllabus of CA Foundation and Intermediate. Hope that you like the information shared here if you have any queries relating to the article than please comment in the comment box.

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