Past Exam CA CPT Accounts Question Paper Pattern & Analysis

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Accounting : An Introduction

 

  1. Meaning and Scope of Accounting
  2. Accounting Concepts, Principals and Conventions
  3. Accounting Standards - Concepts Objectives, benefits
  4. Accounting Policies
  5. Accounting as measurement Discipline - Valuation

Accounting Process

 

  1. Journal Entries
  2. ledger
  3. Trial Balance
  4. Subsidiary Books
  5. Cash Book
  6. Capital and Revenue Expenditures and Receipts
  7. Contingent Assets and Contingent Liabilities
  8. Rectification of Errors

Bank Reconciliation Statement

Bank Reconciliation Statement

Inventories

Inventories

Depreciation

Depreciation

Final Accounts of Sole Proprietors

Final Accounts of Sole Proprietors

Accounting for Special Transactions

 

  1. Consignment
  2. Joint Venture
  3. Bills of Exchange and Promissory Notes
  4. Sale of Goods on Approval or Return Basis

Partnership

 

  1. Introduction to Partnership Accounts
  2. Treatment of Goodwill in Partnership Accounts
  3. Admission of new partner
  4. Retirement of New partner
  5. Death of a Partner

Company Accounts

 

  1. Introduction to Company Accounts
  2. Issue, Forfeiture and Re-issue of Shares
  3. Redemption of Preference Share
  4. Issue of Debenture

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