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Lecture series on CA CPT |
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Re: lecture series on ca cpt
CA-CPT is a common aptitude test that judges aspirants’ capabilities in the following four areas i.e. Accounting, Mercantile Laws, General Economics and Quantitative Aptitude. If a candidate qualifies CPT test then he/she will be eligible to write IPCC (Integrated Professional Competence Course) exam that is conducted in two sessions. Principles and Practices of Accounting Theoretical Framework 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, include rectifications thereof. Bank Reconciliation Statement Inventories Basis of inventory valuation and record keeping. Depreciation accounting a)Methods, computation and accounting treatment of depreciation, Change in depreciation methods. Preparation of Final Accounts for Sole Proprietors Simple Problems on Financial Statements of Not-for-Profit Organizations Accounts from Incomplete Records .Average Due Date and Account Current .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. e)Departmental Accounts .Partnership Accounts a)Final accounts of partnership firms – Basic concepts of admission, retirement and death of a partner including treatment of goodwill. Introduction to Company Accounts a)Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares, redemption of preference shares. |
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