| 2nd November 2016 05:13 PM | |
| shikha | Re: Fundamentals Of Accounting For Ca Common Proficiency Test (CPT) PDF Common proficiency test is an entry level test for Chartered Accountancy Course and this test consists of four subjects i.e. Accounting, Mercantile Laws, General Economics and Quantitative Aptitude. Exam pattern for CPT: Session I Section A Fundamentals of Accounting 60 Marks Section B Mercantile Law 40 Marks Session II Section C General Economics 50 Marks Section D Quantitative Aptitude 50 Marks Syllabus: CPT Fundamentals of Accounting Syllabus Section A: Fundamentals of Accounting ( 60 Marks ) 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 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. 3. Bank Reconciliation Statement 4. Inventories Basis of inventory valuation and record keeping. 5. Depreciation accounting Methods, computation and accounting treatment of depreciation, Change in depreciation methods. 6. Preparation of Final Accounts for Sole Proprietors 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. 8. Partnership Accounts Final accounts of partnership firms – Basic concepts of admission, retirement and death of a partner including treatment of goodwill 9. Introduction to Company Accounts Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares, redemption of preference shares. |
| 2nd November 2016 04:59 PM | |
| Unregistered | Fundamentals Of Accounting For Ca Common Proficiency Test (CPT) PDF I have done my 12th with Commerce stream and planning to give the C A Common Proficiency Test (CPT). Can you provide me Fundamentals Of Accounting For Ca Common Proficiency Test (CPT) syllabus and also tell what the pattern of exam so that I can prepare well for exam? |
