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  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
  6. Journal Entries
  7. ledger
  8. Trial Balance
  9. Subsidiary Books
  10. Cash Book
  11. Capital and Revenue Expenditures and Receipts
  12. Contingent Assets and Contingent Liabilities
  13. Rectification of Errors
  14. Bank Reconciliation Statement
  15. Inventories
  16. Depreciation
  17. Final Accounts of Sole Proprietors
  18. Consignment
  19. Joint Venture
  20. Bills of Exchange and Promissory Notes
  21. Sale of Goods on Approval or Return Basis
  22. Introduction to Partnership Accounts
  23. Treatment of Goodwill in Partnership Accounts
  24. Admission of new partner
  25. Retirement of New partner
  26. Death of a Partner
  27. Introduction to Company Accounts
  28. Issue, Forfeiture and Re-issue of Shares
  29. Redemption of Preference Share
  30. Issue of Debenture

  1. Nature of Contract
  2. Consideration
  3. Other Essential Elements of a Valid Contract
  4. Performance of Contract
  5. Breach of Contract
  6. Contingent and Quasi Contract
  7. Formation of Contract of Sale
  8. Conditions and Warranties
  9. Transfer of ownership and Delivery
  10. Unpaid Seller
  11. General Nature of Partnership
  12. Relation of Partners
  13. Registration & Dissolution of a Firm

  1. Introduction to Micro Economics
  2. Law of Demand and Elasticity of Demand
  3. Theory of Consumer Behaviour
  4. Theory of Supply
  5. Theory of Production
  6. Theory of Cost
  7. Meaning and types of Market
  8. Determination of Prices
  9. Price determination in these markets
  10. Nature of the Indian Economy
  11. Role of different sectors
  12. National Income of India
  13. Basic understanding of tax system of India
  14. Population
  15. Poverty
  16. Unemployment
  17. Infrastructure Challenges
  18. Inflation
  19. Budget and Fiscal deficits
  20. Balance of payments
  21. External debts
  22. Economic reforms since 1991
  23. Liberalization, Privatization and Disinvestment
  24. Globalization
  25. Money – Meaning and functions
  26. Commercial Banks – Role and functions
  27. Reserve Bank of India – Role and functions, Monetary policy

  1. Ration and Proportion, Indices and Logarithm
  2. Equations
  3. Inequalities
  4. Simple and Compound interest including Annuity Applications
  5. Basic Concepts of Permutations and Combinations
  6. Sequence and Series Arithmetic and Geometric Progression
  7. Sets Functions and Relations
  8. Limits and Continuity Intuitive Approach
  9. Basic Concepts of Differential and Integral Calculus
  10. Statistical Description of Data
  11. Measures of Central Tendency and Dispersion
  12. Measures of Central Tendency and Dispersion
  13. Probability and Expected Value by Mathematical Expectations
  14. Theoretical Distributions
  15. Sampling Theory
  16. Index Numbers

  1. We have cpt past exam question paper for you in the form of quiz which you can take online for free.
  2. Quiz are based out of Past Years CPT Exam Papers from Nov2006 Till last exam
  3. Quiz are arranged basis Chapters & Units provided in CPT Study Module provided by CA Institute.
  4. All questions are of MCQ fromat.
  5. You need to create an account with us for taking the quiz. All your attempts will be saved for you to review.
  6. You can review the wrong attempt, which are highlighted separately
  7. Solve and check your score

About ca cpt exam 

  1. Cpt exam is an 200 marks MCQ format test. Questions have following marks distribution : Accountancy (60 marks);Law(40 marks); Maths(25 marks), Statistics (25 marks);Micro economics (25 marks), Macro economics (25 marks). Negative marking 0.25 marks every one wrong question.
  2. Cpt exam is held twice a year for additional details about the exam Click here

 


CPT Exam Marks distribution accounts

 

CPT Exam Marks distribution Law

 

CPT Exam Marks distribution Economics

 

CPT Exam Marks distribution Quantitative Aptitude

 


Many have argued that MCQ format has made  CPT very easy to clear, it's an easy way to enter CA Course however the final pass percentage still remains low at 4%. While this is true about CA course , however MCQ by itself doesn't make essay exam. MCQ test are good for testing higher-order learning. Close matching options can be tricky and students with utmost concept clarity will get it right. However such question are in small percentage, below are few examples :

Examples of 10 CPT past exam questions from accounts which can be considered relatively tougher 

#1 The W.D.V of an asset after three years of depreciation on the reducing balance method @ 10% p.a. is Rs.36,450. What was its original value?

a)₹ 40,000
b)₹ 50,000
c)₹ 45,000
d)₹ 70,250

#2 Provision for depreciation A/c is created by debiting to

a) Machinery A/c
b) Profit & Loss A/c
c) Profit & Loss Appropriation A/c
d) None of these

#3  If the rate of depreciation is same then the amount of depreciation under Straight Line Method vis-a-vis Written Down Value Method will be:

a)Equal in all years
b)Equal in first year but higher in subsequent years.
c)Equal in the first year but lower in subsequent years.
d)Lower in the first year but equal in subsequent years.

#4 A new machine was purchased in Delhi and brought to Jaipur factory site for installation. The machine was damaged during transit and repair expenses were incurred amounting to Rs.20,000. Such repair will be treated as :

(a) Capital expenditure
(b) Revenue expenses
(c) Deferred revenue expenditure
(d) Reserves

#5 A cheque for Rs.500 received from Yuvraj & Co. was dishonoured and debited to Discount Account. Due to rectification of this error, net profit will :

(a) Decrease by Rs.1,000
(b) Increase by Rs.500
(c) Increase by Rs.1,000
(d) No change

#6 Ram earned a profit of Rs.1,40,000 for the year 2008-09. But at the time of, audit, the auditor found that Ram purchased a scooter on 1.4.08 for Rs.20,000 and charged it as revenue expenses. The auditor advised him to rectify the error now and to charge depreciation @ 15% on scooter. The correct profit after rectification will be:

(a) ₹ 1,57,000
(b) ₹ 1,60,000
(c) ₹ 1,40,000
(d) ₹ 1,17,000

#7 A trial balance will not balance if

(a) A correct entry is posted twice
(b) Rs.5,000 received from Harish is posted in the credit side of Hari
(c) Sales on credit basis is credited to sales account and debited in cash account.
(d) Goods of Rs.2,500 returned to Ram is added into the purchases

#8 A new machine was purchased for 1,00,000 but the amount was wrongly posted to Furniture account as 10,000 and cash received from debtors 11,200 was omitted to be posted to ledger. The difference in Trial balance due to such error will be:

(a) 90,000
(b) 78,800
(c) 1,01,200
(d) 1,11,200

# 9 Goods worth 750 were purchased from S & Co. but while posting wrong debit was given to R & Co. The total of credit side of the trial balance was 43,750. Assuming that this is the only error, the total of the debit side of the trial balance was

(a) 43,750
(b) 44,500
(c) 43,000
(d) 45,250

#10 Proprietor used the rented building both for business purpose and as well for personal purpose equally.

The rent actually paid during the year for the building was ₹ 1,32,000 debited to Rent expenses in the books of the business. One month rent is still outstanding. Liability of the business for outstanding rent is:

(a) ₹ 11,000
(b) ₹ 12,000
(c) ₹ 5,500
(d) ₹ 6,000

 

 

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