Accounting as a measurement discipline - valuation principles, accounting estimates
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.
Bank Reconciliation Statement
Inventories Basis of inventory valuation and record keeping.
Depreciation accounting Methods, computation and accounting treatment of depreciation, Change in depreciation methods.
Preparation of Final Accounts for Sole Proprietors
Accounting for Special Transactions
Consignments
Joint Ventures
Bills of exchange and promissory notes
Sale of goods on approval or return basis.
Introduction to Company Accounts Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares, redemption of preference shares
CPT Syllabus Mercantile Laws
Contents of Mercantile Laws
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.
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.
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.
CPT Syllabus General Economics
Contents of General economics
Micro Economics
Introduction to Micro Economics
Definition, scope and nature of Economics
Methods of economic study
Central problems of an economy and Production possibilities curve.
Theory of Demand and Supply
Meaning and determinants of demand, Law of demand and Elasticity of demand - Price, income and cross elasticity
Theory of consumer's behaviour - Marshallian approach and Indifference curve approach
Meaning and determinants of supply, Law of supply and Elasticity of supply.
Theory of Production and Cost
Meaning and Factors of production
Laws of Production - The Law of variable proportions and Laws of returns to scale
Concepts of Costs - Short-run and long-run costs, Average and marginal costs, Total, fixed and variable costs.
Price Determination in Different Markets
Various forms of markets - Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly
Price determination in these markets.
Indian Economic Development
Indian Economy - A Profile
Nature of the Indian Economy
Role of different sectors - Agriculture, Industry and Services in the development of the Indian economy, their problems and growth
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.
Basic understanding of tax system of India - Direct and Indirect Taxation
Select Aspects of Indian Economy
Population - Its size, rate of growth and its implication for growth
Poverty - Absolute and relative poverty and main programs for poverty alleviation
Unemployment - Types, causes and incidence of unemployment
Infrastructure - Energy, Transportation, Communication, Health and Education
Inflation
Budget and Fiscal deficits
Balance of payments
External debts.
Economic Reforms in India
Features of economic reforms since 1991
Liberalization, Privatization and Disinvestment
Globalisation.
Money and Banking
Money - Meaning and functions
Commercial Banks - Role and functions
Reserve Bank of India - Role and functions, Monetary policy
CPT Syllabus Quantitative Aptitude
Contents of Quantitative aptitude
Ratio and proportion, Indices, Logarithms
Equations 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.
Inequalities Graphs of inequalities in two variables - common region.
Simple and Compound Interest including annuity - Applications
Basic concepts of Permutations and Combinations
Sequence and Series - Arithmetic and geometric progressions
Sets, Functions and Relations
Limits and Continuity - Intuitive Approach
Basic concepts of Differential and Integral Calculus (excluding trigonometric functions)
Statistical description of data
Measures of Central Tendency and Dispersion Arithmetic Mean, Median - Partition Values, Mode, Geometric Mean and Harmonic, Mean, Standard deviation, Quartile deviation
Correlation and Regression
Probability and Expected Value by Mathematical Expectation
Theoretical Distributions Binomial, Poisson and Normal.
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.