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CA Syllabus

The CA Syllabus is presented here module wise:

 

CA Common Proficiency Test (CPT) Syllabus

 

SESSION – I

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.

CPT Mercantile Law Syllabus For Dec 2016

Section B: Mercantile Laws ( 40 Marks )

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

CPT General Economics Syllabus For Dec 2016

Section C: General Economics ( 50 Marks )

(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 behavior – Marshall Ian 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.

 CPT Quantitative Aptitude Syllabus

Section D: Quantitative Aptitude ( 50 Marks )

 

1. Ratio and proportion, Indices, Logarithms

 

2. 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.

 

3. Inequalities

 

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 .

 

  1. Index Numbers

 

 

CA IPCC Syllabus

 

Group I

Paper 1 : Accounting

 

1. A General Knowledge of the framing of the accounting standards, national and international accounting authorities, adoption of international financial reporting standards

2. Accounting Standards

Working knowledge of:

AS 1: Disclosure of Accounting Policies

AS 2: Valuation of Inventories

AS 3: Cash Flow Statements

AS 6: Depreciation Accounting

AS 7: Construction Contracts (Revised 2002)

AS 9: Revenue Recognition

AS 10: Accounting for Fixed Assets

AS 13: Accounting for Investments

AS 14: Accounting for Amalgamations

3. Company Accounts

(a) Preparation of financial statements – Profit and Loss Account, Balance Sheet and Cash Flow Statement

(b) Profit (Loss) prior to incorporation

(c) Alteration of share capital, Conversion of fully paid shares into stock and stock into shares, Accounting for bonus issue

(d) Simple problems on Accounting for business acquisition. Amalgamation and reconstruction (excluding problems of amalgamation on inter-company holding)

4. Average Due Date, Account Current, Self-Balanceing Ledgers

5. Financial Statements of Not-for-Profit Organisations

6. Accounts from Incomplete Records

7. Accounting for Special Transactions

(a) Hire purchase and instalment sale transactions

(b) Investment accounts

(c) Insurance claims for loss of stock and loss of profit.

9. Issue in Partnership Accounts

Final accounts of partnership firms – Admission, retirement and death of a partner including treatment of goodwill;

10. Accounting in Computerised Environment

An overview of computerized accounting system–Salient features and significance, Concept of grouping of accounts, Codification of accounts, Maintaining the hierarchy of ledger, Accounting packages and consideration for their selection, Generating Accounting Reports.

Note:

If either old Accounting Standards (ASs), Announcements and Limited Revisions to ASs are withdrawn or new ASs, Announcements and Limited Revisions to ASs are issued by the Institute of Chartered Accountants of India in place of existing ASs, Announcements and Limited Revisions to ASs, the syllabus will accordingly include/exclude such new developments in place of the existing ones with effect from the date to be notified by the Institute.

Recommended Books

 

Group I – Business Laws, Ethics and Communication

Part I: Business Laws (60 Marks)

 

 

Business Laws (30 Marks)

 

1. The Indian Contract Act, 1872

2. The Negotiable Instruments Act, 1881

3. The Payment of Bonus Act, 1965

4. The Employees’ Provident Fund and Miscellaneous Provisions Act, 1952

5. The Payment of Gratuity Act, 1972.

Company Law (30 Marks)

 

The Companies Act, 1956 – Sections 1 to 197

(a) Preliminary

(b) Board of Company Law Administration — National Company Law Tribunal; Appellate Tribunal

(c) Incorporation of Company and Matters Incidental thereto

(d) Prospectus and Allotment, and other matters relating to use of Shares or Debentures

(e) Share Capital and Debentures

(f) Registration of Charges

(g) Management and Administration – General Provisions – Registered office and name, Restrictions on commencement of business, Registers of members and debentures holders, Foreign registers of members or debenture holders, Annual returns, General provisions regarding registers and returns, Meetings and proceedings.

(h) Company Law in a computerized Environment – E-filing.

Note: If new legislations are enacted in place of the existing legislations, the syllabus would include the corresponding provisions of such new legislations with effect from a date notified by the Institute.

 

Part II: Business Ethics (20 Marks)

 

 

1. Introduction to Business Ethics

The nature, purpose of ethics and morals for organizational interests; Ethics and Conflicts of Interests; Ethical and Social Implications of business policies and decisions; Corporate Social Responsibility; Ethical issues in Corporate Governance.

2. Environment issues

Protecting the Natural Environment – Prevention of Pollution and Depletion of Natural Resources; Conservation of Natural Resources.

3. Ethics in Workplace

Individual in the organisation, discrimination, harassment, gender equality.

4. Ethics in Marketing and Consumer Protection

Healthy competition and protecting consumer’s interest.

5. Ethics in Accounting and Finance

Importance, issues and common problems.

 

Part III: Business Communications (20 Marks)

 

1. Elements of Communication

(a) Forms of Communication: Formal and Informal, Interdepartmental, Verbal and nonverbal; Active listening and critical thinking

(b) Presentation skills including conducting meeting, press conference

(c) Planning and Composing Business messages

(d) Communication channels

(e) Communicating Corporate culture, change, innovative spirits

(f) Communication breakdowns

(g) Communication ethics

(h) Groups dynamics; handling group conflicts, consensus building; influencing and persuasion skills; Negotiating and bargaining

(i) Emotional intelligence – Emotional Quotient

(j) Soft skills – personality traits; Interpersonal skills ; leadership.

2. Communication in Business Environment

(a) Business Meetings – Notice, Agenda, Minutes, Chairperson’s speech

(b) Press releases

(c) Corporate announcements by stock exchanges

(d) Reporting of proceedings of a meeting.

3. Basic understanding of legal deeds and documents

(a) Partnership deed

(b) Power of Attorney

(c) Lease deed

(d) Affidavit

(e) Indemnity bond

(f) Gift deed

(g) Memorandum and articles of association of a company

(h) Annual Report of a company.

 

Group I – Cost Accounting and Financial Management

Group I

Paper 3 : Cost Accounting and Financial Management

 

1. Introduction to Cost Accounting

(a) Objectives and scope of Cost Accounting

(b) Cost centres and Cost units

(c) Cost classification for stock valuation, Profit measurement, Decision making and control

(d) Coding systems

(e) Elements of Cost

(f) Cost behaviour pattern, Separating the components of semi-variable costs

(g) Installation of a Costing system

(h) Relationship of Cost Accounting, Financial Accounting, Management Accounting and Financial Management.

2. Cost Ascertainment

(a) Material Cost

(i) Procurement procedures— Store procedures and documentation in respect of receipts and issue of stock, Stock verification

(ii) Inventory control —Techniques of fixing of minimum, maximum and reorder levels, Economic Order Quantity, ABC classification; Stocktaking and perpetual inventory

(iii) Inventory accounting

(iv) Consumption — Identification with products of cost centres, Basis for consumption entries in financial accounts, Monitoring consumption.

(b) Employee Cost

(i) Attendance and payroll procedures, Overview of statutory requirements, Overtime, Idle time and Incentives

(ii) Labour turnover

(iii) Utilisation of labour, Direct and indirect labour, Charging of labour cost, Identifying labour hours with work orders or batches or capital jobs

(iv) Efficiency rating procedures

(v) Remuneration systems and incentive schemes.

(c) Direct Expenses

Sub-contracting — Control on material movements, Identification with the main product or service.

(d) Overheads

(i) Functional analysis — Factory, Administration, Selling, Distribution, Research and Development

Behavioural analysis — Fixed, Variable, Semi variable and Step cost

(ii) Factory Overheads — Primary distribution and secondary distribution, Criteria for choosing suitable basis for allotment, Capacity cost adjustments, Fixed absorption rates for absorbing overheads to products or services

(iii) Administration overheads — Method of allocation to cost centres or products

(iv) Selling and distribution overheads — Analysis and absorption of the expenses in products/customers, impact of marketing strategies, Cost effectiveness of various methods of sales promotion.

3. Cost Book-keeping

Cost Ledgers—Non-integrated accounts, Integrated accounts, Reconciliation of cost and financial accounts.

4. Costing Systems

(a) Job Costing

Job cost cards and databases, Collecting direct costs of each job, Attributing overhead costs to jobs, Applications of job costing.

(b) Batch Costing

(c) Contract Costing

Progress payments, Retention money, Escalation clause, Contract accounts, Accounting for material, Accounting for plant used in a contract, Contract profit and Balance sheet entries.

(d) Process Costing

Double entry book keeping, Process loss, Abnormal gains and losses, Equivalent units, Interprocess profit, Joint products and by products.

(e) Operating Costing System

5. Introduction to Marginal Costing

Marginal costing compared with absorption costing, Contribution, Breakeven analysis and profit volume graph.

6. Introduction to Standard Costing

Various types of standards, Setting of standards, Basic concepts of material and Labour standards and variance analysis.

7. Bugets and Budgetary Control

The Budget manual, preparation and monitoring procedures, budget variance, flexible budget, preparation of functional budget for operating and non-operating functions, cash budget, master budget, principal budget factors.

 

Part II: Financial Management (50 Marks)

 

 

1. Scope and Objectives of Financial Management

(a) Meaning, Importance and Objectives

(b) Conflicts in pro

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