CA CPT New Course & Syllabus

CPT New Course – CA Foundation Syallbus - Overview

ICAI has declared the all new CA new syllabus 2018 along with the CA Foundation Syllabus of New Scheme. Here one would find that ICAI has provided information about the new CA Course along with the Foundation Route.

The effective date of the syllabus is yet to be notified by the ICAI (Institute of Chartered Accountants of India).

For announcements/ updates keep checking -

ICAI has also announced the Direct Entry Route, new changes in CPT, IPCC and CA Final syllabus. The newly declared CA Foundation New Scheme Syllabus will be effective from the date as notified by the ICAI.

Under the New Scheme Syllabus, CPT will be replaced with the CA Foundation Exam. It will be a mixture of objective & subjective examination pattern.

New CA CPT New syllabus/ 2018:

Paper 1: Principles and Practices of Accounting (100 Marks)
Paper 2: Mercantile Law & General English (100 Marks)
Part I: Mercantile Law (60 Marks)
Part II: General English (40 Marks)
Paper 3: Business Mathematics and Logical Reasoning & Statistics (100 Marks)
Part I: Business Mathematics and Logical Reasoning (60 Marks)
Part II: Statistics (40 Marks)
Paper 4: Business Economics & Business and Commercial Knowledge (100 Marks)
Part I: Business Economics (60 Marks)
Part II: Business and Commercial Knowledge (40 Marks)

**Paper 3 and Paper 4 will be Objective type papers

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Common Proficiency Test - CPT New Syllabus/ CA Foundation Syllabus for all the papers is mentioned below:

Paper 1 : Principles and Practices of Accounting (100 Marks)

1. Theoretical Framework
2. Accounting Process
a) 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.
3. Bank Reconciliation Statement
4. Inventories
Basis of inventory valuation and record keeping.
5. Depreciation accounting
a) Methods, computation and accounting treatment of depreciation, Change in depreciation methods.
6. Preparation of Final Accounts for Sole Proprietors
7. Simple Problems on Financial Statements of Not-for-Profit Organizations
8. Accounts from Incomplete Records
9. Average Due Date and Account Current
10. Accounting for Special Transactions
a) Consignments
b) Joint Ventures
c) Bills of exchange and promissory notes
d) Sale of goods on approval or return basis.
e) Departmental Accounts
11. Partnership Accounts
a) Final accounts of partnership firms – Basic concepts of admission, retirement and death of a partner including treatment of goodwill.
12. Introduction to Company Accounts
a) Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares, redemption of preference shares.

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Paper 2 : PART 1 – Mercantile Law (60 Marks)

1. 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.
2. 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.
3. The India Partnership Act, 1932
General Nature of Partnership – Rights and duties of partners – Registration and dissolution of a firm.
4. The Limited Liability Partnership Act, 2008
Introduction- covering nature and scope, essential features, characteristics of LLP, incorporation and differences with other forms of organizations.
5. The Companies Act. 2013 [Section 1 to 22]
Important definitions, Introduction of company & corporate veil theory, Classes of companies, Conversion of company, Incorporation of company, Memorandum of Association, Articles of Association, Alteration of Memorandum and Articles, Doctrine of Indoor Management, Conversion of companies already registered, Promoters, Service of documents.

Note –

  1. Here, chapters 1 to 4 carries 45 marks and chapter 5 carries 15 marks
  2. If new legislations are enacted in place of the existing legislations, the syllabus would include the corresponding provisions of such new legislations with effect from dates notified by the Institute.

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Paper 2 : PART 2 – General English (40 Marks)

Topic : Comprehension Passages and Note Making
  • Subtopic : Comprehension Passages
  • Subtopic: Note Making
Topic: Developing Writing Skills
  • Subtopic: Article Writing
  • Subtopic: Report Writing
  • Subtopic: Writing Formal Letters
  • Subtopic: Writing Mails
  • Subtopic: Resume Writing
Topic: Basic English Grammar
  • Chapter-1: Introduction to Basic Writing
  • Chapter-2: Nouns, Pronouns and Verbs
  • Chapter-3: Articles, Adjectives and Adverbs
  • Chapter-4: Prepositions, Conjunctions and Interjections
  • Chapter-5: Direct-Indirect, Active -Passive Speech
  • Chapter-6: Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes), Phrasal verbs, Collocations and Idioms.

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Paper 3 : Business Mathematics, Logical Reasoning and Statistics (40 Marks)

The whole syllabus of Business Mathematics Logical Reasoning and Statistics shall be divided into two broad areas.

  • Business Mathematics Logical reasoning (60 Marks)
  • Business Statistics (40 Marks)

A. Business Mathematics Logical reasoning (60 Marks)
Business Mathematics – 40 Marks
1. Ratio and proportion, Indices and Logarithms
Ratio and proportion and Time and work related problems, Laws of Indices, Exponentsand Logarithms and Anti Logarithms.
2. Equations and Matrices

Equations: Linear Simultaneous linear equations up to three variables, Quadratic and Cubic equations in one variable.

Algebra of Matrices, Inverse of a Matrix anddeterminants, solving system of equations using matrix method (Cramer’s rule) involving not more than three variables.

3. Inequalities
Inequalities: Linear Inequalities in one variable and the solution space
4. Time value of Money (Financial Mathematics)
  • Simple Interest
  • Compound interest
  • Effective Rate of Interest
  • Present Value
  • Net Present Value
  • Future Value
  • Perpetuity
  • Annuities
  • Sinking Funds
  • Calculating of EMI
  • Calculations of Returns
  • Nominal Rate of Return
  • Effective Rate of Return
  • Compound Annual growth rate (CAGR)
5. Sets Functions and Relations
6. Basic applications of Differential and Integral calculus (Excluding the trigonometric applications
7. Permutations and Combinations
Basic concepts of Permutations and combinations: Introduction, the factorial, permutations, results, circular permutations, permutations with restrictions, Combinations with standard results.
8. Sequence and Series
Introduction Sequences, Series, Arithmetic and Geometric progression, Relationship between AM and GM and Sum of n terms of special series.
Logical Reasoning – 20 Marks
9. Number series coding and Decoding and odd man out.
10. Blood Relations.
11. Seating Arrangements.
12. Direction Tests.
13. Syllogism.

B. Business Statistics (40 Marks)
14. Statistical description of Data
Statistical Representation of Data, Diagrammatic representation of data, Frequency distribution, Graphical representation of Frequency Distribution – Histogram, Frequency Polygon, Ogive, Pie-chart.
15. Measures of Central tendency and Dispersion
Measures of Central Tendency and Dispersion: Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Co-efficient of Variation, Coefficient of Quartile Deviation.
16. Correlation and Regression
Correlation and Regression: Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank Correlation, Regression lines, Regression equations, Regression coefficients.
17. Theoretical Distributions
Theoretical Distributions: Binomial Distribution, Poisson distribution – basic application and Normal Distribution – basic applications.
18. Probability
Probability: Independent and dependent events; mutually exclusive events. Total and Compound Probability; Bayes’ theorem; and Mathematical Expectation.
19. Index Numbers and Time Series
(a) Index Numbers:Uses of Index Numbers, Problems involved in construction of Index Numbers, Methods of construction of Index Numbers.
(b) Time Series Analysis – basic application including Moving Average, Moving Average Method, and Method of Least Squares.
20. Sampling Theory and Testing of Hypothesis
(a) Sampling theory: Basic Principles of Sample survey, Comparison between sample survey and enumeration, errors in Sample survey, some important terms associated with sampling, types of sampling.
(b) Testing of Hypothesis, Large sample tests (Test for means, test for proportions and test for Standard deviations) and sample tests applications of t, F-distribution (Variance ratio test) and Chi-square test.

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Paper 4 : Business Economics & Business and Commercial Knowledge (100 Marks)

A. Business Economics (60 Marks)
1. Introduction to Business Economics
(a) Meaning of Business Economics
(b) Objectives of Business Firm- Profit Maximization, Sales Maximization, Growth Maximization.
2. 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.
(d) Demand Forecasting
3. 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, Producer’s equilibrium
(c) Concepts of Costs — Short-run and long-run costs, Average and marginal costs, Total, fixed and variable costs.
4. Price Determination in Different Markets
(a) Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly
(b) Price determination in these markets.
5. Business Cycles
  • Meaning of Business Cycles
  • Phases of Business Cycles
  • Features of Business Cycles
  • Causes behind these Cycles
B. Business and Commercial Knowledge (40 Marks)
1. Introduction to Business
Nature of Business, Profession and Employment. Objectives of Business. Business and Commercial Knowledge. Economic and Non-Economic Activities.
2. Business Environment
Micro and Macro Environment, Elements of Micro Environment – Consumers/Customers, Competitors, Organization, Market, suppliers, Intermediaries, Elements of Macro Environment – Demographic, Economic, Political-legal, Socio¬cultural, Technological, Global Environment.
3. Business organisations
Top Indian and Global Companies.
4. Government Policies for Business Growth
Policies creating conducive business environment – Startups,E-commerce. Liberalization, Privatization, Foreign Direct Investment.
5. Organisations facilitating Business
Indian regulatory bodies – SEBI, RBI, IRDA, CCI, FMC, CBDT, CBEC Indian Development Banks – IFCI, IDBI, SIDBI, EXIM Bank,NABARD Global organizations and world trade bodies – IMF, ADB, WTO, OECD, SAARC, ASEAN, OPEC. Accounting Bodies – IFAC,IASB, IESB, CAPA, SAFA, AOSSG.
6. Common Business and Commercial Terminologies
Finance, Marketing and other business terms. Stock Market Terminology.

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