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CA CPT June 2019 Syllabus

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CA CPT is the entry level exam for the Chartered Accountancy Course. It is held twice a year in June and December. The CPT June 2019 exams are just a couple of months away, and the detailed syllabus for the same is given below.

CA CPT Exam scheduled to be held in June 2019 is the last chance for all candidates to clear CPT. Under the revised scheme of education introduced by ICAI in June 2017, CA CPT has been replaced by a more detailed and difficult-to-crack counterpart: CA Foundation.

After the June 2019 attempt, CA CPT will cease to be. So, if you are appearing for CA CPT June 2019, you must go all out to prepare for the exam. And the knowing the syllabus well is the first step to crack the exam.

CA CPT June 2019 Syllabus

The CA CPT syllabus is designed keeping the professional needs of the candidate in mind. Since, CPT is an entry level exam, the focus will be on conceptual clarity rather than in-depth knowledge. CA CPT is an MCQ based exam with negative marking. So adequate practice, speed and accuracy are a must, if you want to clear CA CPT.

Overview of CA CPT June 2019 Syllabus

The CA CPT June 2019 syllabus will span over 4 papers.  

One Paper, Two Sessions             200 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


CA CPT June 2019 Syllabus for Fundamentals of Accounting


  1. 1.            Theoretical Framework

(i)                   Meaning and Scope of accounting

(ii)                 Accounting Concepts, Principles and Conventions

(iii)                Accounting Standards – concepts, objectives, benefits

(iv)               Accounting Policies

(v)                 Accounting as a measurement discipline – valuation principles, accounting estimates

  1. 2.            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.

  1. 3.            Bank Reconciliation Statement
  2. 4.            Inventories

Basis of inventory valuation and record keeping.

  1. 5.            Depreciation accounting

Methods, computation and accounting treatment of depreciation, Change in depreciation methods.

  1. 6.            Preparation of Final Accounts for Sole Proprietors
  2. 7.            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.

  1. 8.            Partnership Accounts

Final accounts of partnership firms – Basic concepts of admission, retirement and death of a partner including treatment of goodwill.

  1. 9.            Introduction to Company Accounts

Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares, redemption of preference shares.

CA CPT June 2019 Syllabus for Mercantile Law


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.

CA CPT June 2019 Syllabus for Economics



1.            Introduction to Micro Economics

(a)          Definition, scope and nature of Economics

(b)          Methods of economic study

(c)           Central problems of an economy and Production possibilities curve.

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 behavior – Marshallian approach and Indifference curve approach

(c)           Meaning and determinants of supply, Law of supply and Elasticity of supply.

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

(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.            Indian Economy – A Profile

(a)          Nature of the Indian Economy

(b)          Role of different sectors – Agriculture, Industry and Services in the development of the Indian economy, their problems and growth

(c)           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.

(d)          Basic understanding of tax system of India – Direct and Indirect Taxation

6.            Select Aspects of Indian Economy

(a)          Population – Its size, rate of growth and its implication for growth

(b)          Poverty – Absolute and relative poverty and main programs for poverty alleviation

(c)           Unemployment – Types, causes and incidence of unemployment

(d)          Infrastructure ? Energy, Transportation, Communication, Health and Education

(e)          Inflation

(f)           Budget and Fiscal deficits

(g)          Balance of payments

(h)          External debts.

7.            Economic Reforms in India

(a)          Features of economic reforms since 1991

(b)          Liberalisation, Privatisation and Disinvestment

(c)           Globalisation.

8.            Money and Banking

(a)          Money – Meaning and functions

(b)          Commercial Banks – Role and functions

(c)           Reserve Bank of India – Role and functions, Monetary policy.


CA CPT June 2019 Syllabus for Quantitative Aptitude


1.            Ratio and proportion, Indices, Logarithms

2.            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.

3.            Inequalities

Graphs of inequalities in two variables ? common region.

4.            Simple and Compound Interest including annuity ? Applications

5.            Basic concepts of Permutations and Combinations

6.            Sequence and Series – Arithmetic and geometric progressions

7.            Sets, Functions and Relations

8.            Limits and Continuity ? Intuitive Approach

9.            Basic concepts of Differential and Integral Calculus (excluding trigonometric functions)

10.          Statistical description of data

(a)          Textual, Tabular & Diagrammatic representation of data.

(b)          Frequency Distribution.

(c)           Graphical representation of frequency distribution – Histogram, Frequency Polygon, Ogive

11.          Measures of Central Tendency and Dispersion

Arithmetic Mean, Median – Partition Values, Mode, Geometric Mean and Harmonic, Mean, Standard deviation, Quartile deviation

12.          Correlation and Regression

13.          Probability and Expected Value by Mathematical Expectation

14.          Theoretical Distributions

Binomial, Poisson and Normal.

15.          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 .

16.          Index Numbers


Preparing for CA CPT by yourself can be daunting. At CAprep18, we can provide you with the best online study resources for CPT. To prepare for CA CPT June 2019 with recorded video lectures conducted by the faculty of JK Shah Classes, call us now @ 1800-212-8575

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