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CPT 2016: Here is what you need to know

By Aniket Vyavahare |
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A minimum of 30% marks in each section and 50% marks in aggregate in all the four parts are required to crack CPT. As the day of the December 2016 CA CPT exam draws near, the CAPrep18 Experts share their last-minute tips and give a peek into what can be expected in the December 2016 exam.


(i) 30–40% of the questions are expected from topics such as Preparation of Finals Accounts for Sole Proprietor, Company Accounts including Shares, Debentures & Preference Shares and Inventories.

(ii) Sure shot questions are expected from the introductory chapters and chapters such as BRS, Depreciation and Partnership.

(iii) Accounting for Special Transactions is the best area for the examiner to test understanding of new chapters. So, questions are expected from topics such as Consignment, Joint Ventures, Bill of Exchange and Sales of Goods on Approval basis.

Mercantile Law

(i) Every Act is important; be thorough with all the Acts.

(ii) Questions on Indian Contract Act, 1872, may constitute more than 40% of the paper.

(iii) Read all the Acts with due focus on related case studies.

General Economics

(i) Read all the concepts thoroughly.

(ii) Familiarise yourself with the updated data for chapters such as Population, Poverty and Unemployment.

(iii) Topics such as Theory of Production, Market and Economic Reforms are essential from the examination point of view.

Quantitative Aptitude

(i) Practise numericals and problems from all the chapters/topics.

(ii) All the chapters are important with more expectations from units such as Ratio & Proportion, Indices and Logarithms; Equations, Sequence & Series, Differentiation.

(iii) You can score well with Statistics by a good grasp over Probability, Measures of Central Tendency & Dispersion and Correlation. 

(iv) Cross-check calculations twice before finalising your answer. 

Finally, remember that there is negative marking. Every incorrect answer on the CPT exam carries a 0.25 negative mark. Attempt all the questions only if you are confident about your answers. It is a good strategy to attempt a minimum of 170 questions for a qualifying score.