Common Proficiency Test (CA CPT) Complete Video Lectures + eBooks + Question Bank Package

Overview of CA CPT

The Common Proficiency Test (CPT) Complete Video Lecture + eBooks + Question Bank Package consists of top quality video lectures of around 94 hours duration, exhaustive notes and question bank on each topic. The full eCourse Package along with the required software is delivered in DVDs. The eCourse is suitable for consumption on Windows PC/Laptop or Android Tablet/Smartphones.

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Table of contents


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


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.



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 ofcontract and

breachof contract.

2. The Sale of Goods Act, 1930:Formation of the contract of sale – Conditions and Warranties –

Transferof 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 anddissolution of a firm.



(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


(b)Theory of consumer’s behaviour – Marshallian approach and Indifference curveapproach

(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) Lawsof Production – The Law of variable proportions and Laws of returns to scale

(c)Concepts of Costs ─ Short-run and long-run costs, Average and marginalcosts, Total, fixed and


4.Price Determination in Different Markets

(a)Various forms of markets – Perfect Competition, Monopoly, MonopolisticCompetition 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 thedevelopment of the Indian

economy,their problems and growth

(c)National Income of India – Concepts of national income, Different methods ofmeasuring 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 povertyalleviation

(c)Unemployment – Types, causes and incidence of unemployment

(d)Infrastructure ─ Energy, Transportation, Communication, Health andEducation


(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


8.Money and Banking

(a)Money – Meaning and functions

(b) CommercialBanks – Role and functions

(c) Reserve Bankof India – Role and functions, Monetary policy.



1.Ratio and proportion, Indices, Logarithms


Linear –simultaneous linear equations up to three variables, quadratic and cubicequations in one

variable,equations of a straight line, intersection of straight lines, graphicalsolution to linear equations.


Graphsof 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 trigonometricfunctions)

10.Statistical description of data

(a)Textual, Tabular & Diagrammatic representation of data.

(b)Frequency Distribution.

(c)Graphical representation of frequency distribution – Histogram, FrequencyPolygon, Ogive

11.Measures of Central Tendency and Dispersion

ArithmeticMean, 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

BasicPrinciples of sampling theory , Comparison between sample survey and completeenumeration ,

Errorsin sample survey , Some important terms associated with sampling , Types ofsampling , Theory of

estimation, Determination of sample size .

16. IndexNumbers

About faculty of CA CPT

Prof. Satish Shinde
Prof. Satish Shinde is a faculty of Economics at Ideal Classes

About institute

Ideal Classes, Mumbai
Founded by Prof. Jagdish Walavalkar, IDEAL began as a modest classroom coaching institute 25 years ago. Today, IDEAL educates thousands of students across India. It moulds over 12,500 students every year via satellite, online and distance learning; along with classroom coaching. It has always championed the cause of quality education. Its courses are delivered across 6 streams and 29 courses. IDEAL has always believed in dedication. Precisely what its 200+ expert teachers give every student across its 167 classrooms, every day. Pioneering education has always been IDEAL's aim. IDEAL was the first institute to receive ISO 9001 certification, first institute to have an independent teachers training program. It is the only coaching institute to have a dedicated in house placement service for its students. But there are greater milestones to be covered on the road to refined learning. IDEAL has an advanced coaching system that will revolutionise teaching, and change the way students learn. In the coming years, students across all streams of education will be able to experience this refined system.IDEAL empowers students to soar high and aim higher everytime.

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