A Student who has passed 10th Standard conducted by an examining body recognized by the central govt. or any other exam recognized by the govt. as its equivalent thereto is Eligible to Register for the CA Course and has to Register for CA-CPT. Though the Student is eligible for writing the Exam only after appearing or Passing 12th Standard or Intermediate exam or its Equivalent by an examining body recognized by the Central Govt.
It is also observed that there are students who are having doubts on what course should be taken up in the Intermediate level or 11th Standard, As far as Chartered Accountancy course is concerned there is no such thing which says Only Specific group should be taken to join CA course.
So, Friends you can take any group in the Intermediate either M.P.C, Bi.P.C, MBi.P.C., M.E.C or C.E.C you can still join in CA Course.
But, it is recommended that you take-up M.E.C as your group in the Intermediate, since it is easy to prepare for CA-CPT subsequently.
Candidates who passed their graduation with specific percentage are eligible to directly register for IPC (CA Intermediate) without appearing for CPT Exam
The following fee structure is subject to change from time to time.
CPT Fee Structure For Indian and Nepali (Amt in Rs.)
Cost of CPT Prospectus – 100/-
CPT Registration Fee – 6000/-
CPT Exam Fee – 500/- (Center in India) , 600/- in case candidates chooses center in Nepal
TOTAL – 6600/- (Minimum)
Subscription for Student Journal – 200/-
Subscription for Members Journal – 400/-
CPT Fee Structure (For Abu Dhabi (UAE), Bahrain, Doha (Qatar), Dubai) (Amt. in US $)
Cost of CPT Prospectus – 10/-
CPT Registration Fee – 350/-
Subscription for Student Journal (Optional) – 25/-
Subscription for Members Journal (Optional) – 50/-
TOTAL – 435/-
Concession for Physically Challenged Students (details coming soon)
Any Interested Students who are willing to take up CA as their Profession, they can take a Registration form (Click here to download) or
Physically buy a Registration form from the nearest Branch office (Chapter office) of the ICAI.
Fill up the Application form and enclose the same along with the Following list of Enclosures:
1. Demand Draft towards Registration Fee
2. Proof of Date of Birth:
- Class 10th Admit Card (or)
- Class 10th Marks Sheet (or)
- Class 10th Pass Certificate indication Date of Birth
Should be Attested by a Chartered Accountant or Gazetted Officer or Head of the Institute
3. Attested Copy of 12th Pass or its Equivalent Qualification as recognized by Central Govt.
4. Proof of Nationality (Only if the Student is Foreigner)
5. Proof of Special Category Certificate i.e., SC/ST, OBC and Disabled
Submit the above said List of Enclosures along with Application Form with the Nearest Chapter Office
CA CPT Examination Syllabus
Section – A Fundamentals of Accounting:
(I) Theoretical Framework
- Meaning and Scope of accounting
- Accounting Concepts, Principles and Conventions
- Accounting Standards – concepts, objectives, benefits
- Accounting Policies
- Accounting as a measurement discipline – valuation principles, accounting estimates
(II) 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.
(III) Bank Reconciliation Statement
Basis of inventory valuation and record keeping.
(V) Depreciation accounting
Methods, computation and accounting treatment of depreciation, Change in depreciation
(VI) Preparation of Final Accounts for Sole Proprietors
(VII) 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.
(VIII) Partnership Accounts
Final accounts of partnership firms – Basic concepts of admission, retirement and death of a partner including treatment of goodwill.
(IX) Introduction to Company Accounts
Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares, redemption of preference shares.
Section B: Mercantile Laws ( 40 Marks )
To test the general comprehension of elements of 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.
SESSION – II (Two Sections– Two hours – 100 Marks)
Section C: General Economics ( 50 Marks )
To ensure basic understanding of economic systems, economic behaviour of individuals and
(I) Micro 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 behaviour – 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.
- (II) Indian Economic Development
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.
Section D: Quantitative Aptitude ( 50 Marks )
To test the grasp of elementary concepts in Mathematics and Statistics and application of the same as useful quantitative tools.
1. Ratio and proportion, Indices, Logarithms
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.
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