[suman]

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Hi buddy here I am looking for CA CPT exam notes /syllabus so that I could do start my exam preparation according to this ??

[Vishal Kotkar]

As you are looking for CA CPT exam notes /syllabus, so on your demand I am providing same here :

CA FOUNDATION Subject Wise Syllabus
PAPER – 1 : PRINCIPLES AND PRACTICE OF ACCOUNTING

(One paper – Three hours – 100 Marks)

Contents:

Theoretical Framework

Meaning and Scope of accounting
Accounting Concepts, Principles and Conventions
Accounting terminology – Glossary
Capital and revenue expenditure, Capital and revenue receipts, Contingent assets and contingent liabilities
Accounting Policies
Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates.
Accounting Standards – Concepts and Objectives.

(viii) Indian Accounting Standards – Concepts and Objectives.

Accounting Process

Books of Accounts
Preparation of Trial Balance
Rectification of Errors.

Bank Reconciliation Statement

Introduction, reasons, preparation of bank reconciliation statement.

Inventories

Cost of inventory, Net realizable value, Basis and technique of inventory valuation and record keeping.

Concept and Accounting of Depreciation

Concepts, Methods of computation and accounting treatment of depreciation, Change in depreciation methods.

Accounting for Special Transactions

Bills of exchange and promissory notes

Meaning of Bills of Exchange and Promissory Notes and their Accounting Treatment; Accommodation bills.

Sale of goods on approval or return basis

Meaning of goods sent on approval or return basis and accounting treatment.

Consignments

Meaning and Features of consignment business, Difference between sale and consignment, Accounting treatments for consignment transactions and events in the books of consignor and consignee.

Joint Ventures for non-corporate entities

Meaning and Features of joint venture transactions, Distinction between joint venture and partnership, Methods of maintaining joint venture accounts.

Royalty accounts

Meaning of the term “Royalty” and Accounting Treatment thereof.

Average due Date

Meaning, Calculation of average due date in various situations.

Account Current

Meaning of Account Current, Methods of preparing Account Current.

Final Accounts of Sole Proprietors

Elements of financial statements, Closing Adjustment Entries, Trading Account, Profit and Loss Account and Balance Sheet of Manufacturing and Non-manufacturing entities.

Partnership Accounts

Final Accounts of Partnership Firms
Admission, Retirement and Death of a Partner including Treatment of Goodwill
Introduction to LLPs and Distinction of LLPs from Partnership.

Financial Statements of Not-for-Profit Organizations

Significance of Receipt and Payment Account, Income and Expenditure Account and Balance Sheet, Difference between Profit and Loss Account and Income and Expenditure Account. Preparation of Receipt and Payment Account, Income and Expenditure Account and Balance Sheet.

Introduction to Company Accounts

Definition of shares and debentures
Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares
Statement of Profit and Loss and Balance Sheet as per Schedule III to the Companies Act, 2013.

Basic Accounting Ratios (profitability, solvency, liquidity and turnover)

PAPER – 2 : BUSINESS LAWS AND BUSINESS CORRESPONDENCE AND REPORTING

(One paper – Three hours – 100 Marks)
SECTION A : BUSINESS LAWS (60 MARKS)

Contents

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, breach of contract, Contingent and Quasi 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 Indian Partnership Act, 1932: General Nature of Partnership, Rights and duties of partners, Reconstitution of firms, Registration and dissolution of a firm.
The Limited Liability Partnership Act, 2008: Introduction- covering nature and scope, Essential features, characteristics of LLP, Incorporation and differences with other forms of organizations.
The Companies Act, 2013 : Essential features of company, corporate veil theory, Classes of companies, types of share capital, Incorporation of company, Memorandum of Association, Articles of Association, Doctrine of Indoor Management

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 dates notified by the Institute.
SECTION B : BUSINESS CORRESPONDENCE AND REPORTING (MARKS 40)



Part – I: Communication

Communication

Types
Directions
Network
Process
Problems
Barriers
Types of Communication

Interpersonal Skills
Listening Skills
Emotional Intelligence

(viii) Sample Questions with Answers

Part – II : Sentence Types and Word Power

Sentence Types (Direct-Indirect, Active -Passive Speech)

Sentence: Definition
Classification of sentence based on connotation