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Exam Details:

- Number of Questions: The CPT (Common Proficiency Test) is a multiple-choice exam consisting of four sections, each with a specific number of questions. The sections and their respective question counts are as follows:

1. Fundamentals of Accounting: 60 questions

2. Mercantile Laws: 40 questions

3. General Economics: 50 questions

4. Quantitative Aptitude: 50 questions

In total, the CPT comprises 200 questions.

- Time: The CPT is a time-limited exam, with a total duration of 4 hours. Candidates have 2 hours for each session, and they cannot leave the examination hall during the session.

Course Outline:

The CPT is an entry-level examination conducted by the Institute of Chartered Accountants of India (ICAI). It serves as the first step in the Chartered Accountancy (CA) course. The course outline for the CPT includes the following subjects:

1. Fundamentals of Accounting: This section covers the basic principles and concepts of accounting, including the preparation, presentation, and interpretation of financial statements, accounting for partnerships, and accounting for nonprofit organizations.

2. Mercantile Laws: This section focuses on the legal aspects relevant to the business environment, including the Indian Contract Act, the Sale of Goods Act, and the Partnership Act.

3. General Economics: This section covers fundamental economic concepts and principles, including microeconomics and macroeconomics, price determination, national income, money and banking, and economic reforms in India.

4. Quantitative Aptitude: This section tests the candidates' mathematical and analytical skills. It includes topics such as ratios and proportions, time and distance, equations, probability, and basic statistical concepts.

Exam Objectives:

The CPT has the following objectives:

1. Assess Fundamental Knowledge: The exam aims to evaluate candidates' understanding of the fundamental concepts and principles of accounting, mercantile laws, general economics, and quantitative aptitude.

2. Test Analytical Skills: The CPT assesses candidates' ability to apply logical and analytical thinking in solving numerical and theoretical problems.

3. Measure Aptitude for the CA Profession: The exam aims to determine candidates' aptitude and suitability for pursuing a career in chartered accountancy.

4. Establish a Foundation: The CPT serves as the foundation for the subsequent levels of the CA course, ensuring that candidates have a solid understanding of the core subjects.

Exam Syllabus:

The CPT syllabus covers the following topics:

1. Fundamentals of Accounting:

- Theoretical Framework

- Accounting Process

- Bank Reconciliation Statement

- Inventories

- Depreciation Accounting

- Preparation of Final Accounts for Sole Proprietors

- Partnership Accounts

- Accounting for Nonprofit Organizations

2. Mercantile Laws:

- The Indian Contract Act, 1872

- The Sale of Goods Act, 1930

- The Indian Partnership Act, 1932

3. General Economics:

- Microeconomics: Introduction to Microeconomics, Theory of Demand and Supply, Price Determination in Different Markets

- Macroeconomics: Indian Economy - A Profile, Basic Understanding of National Income, Money and Banking

4. Quantitative Aptitude:

- Ratio and Proportion, Indices, Logarithms

- Equations and Matrices

- Time and Distance

- Simple and Compound Interest

- Permutations and Combinations

- Probability and Statistics

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CPT PDF Questions and Answers

PDF Questions and Answers	: 144
File Format	: PDF
Premium Files Update	: May 30, 2025
Files Delivery	: Instant (5 to 10 min.)
Compatibility	: All Desktop and Mobile Devices
Delivery Method	: Download Account
Sample Download	: CPT Exam PDF

The Common Proficiency Test (CPT) is an entry-level exam for individuals aspiring to become Chartered Accountants (CA) in India. The exam is conducted by the Institute of Chartered Accountants of India (ICAI) and is a part of the CA course. The CPT exam is designed to assess a candidate's basic knowledge and understanding of accounting, mercantile laws, general economics, and quantitative aptitude.

To prepare for the CPT exam, candidates must have a strong foundation in accounting, mathematics, and economics. Candidates can access study materials, practice tests, and other resources on the ICAI website or through various online platforms. CPT is an objective type examination with negative marking, and candidates must secure a minimum of 30% marks in each section and an overall aggregate of 50% to pass.

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Killexams.com updates CPT Exam Questions on regular basis to keep the Questions and Answers 100% valid and accurate. Common Proficiency Test Practice Test provided by killexams cover all the questions that you will face in your Actual Test. It covers the latest syllabus and topics that are used in Real Test. Objective of these test questions is to improve your knowledge and help you pass CPT exam in your first attempt.

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Our CPT Exam PDF contains Complete Pool of Questions and verified Answers including references and explanations (where applicable). Our objective to assemble these questions and answers in CPT Dumps / braindumps PDF format is to provide authentic question bank to candidates who want to prepare themselves for exam in shortest possible time.

The CPT exam consists of four sections: Accounting, Mercantile Laws, General Economics, and Quantitative Aptitude. The accounting section covers topics such as Accounting Principles, Accounting Standards, Partnership Accounts, and Company Accounts. The Mercantile Laws section covers topics such as the Indian Contract Act, the Sale of Goods Act, and the Partnership Act. The General Economics section covers topics such as Micro Economics, Macro Economics, and Money and Banking. The Quantitative Aptitude section covers topics such as Mathematics, Statistics, and Logical Reasoning. Candidates should use reputed exam preparation resource like killexams.com to download PDF exam questions, practice questions and exam simulator software. These practice questions consists of actual questions obtained by authentic resources and verified by certified experts. These questions and answers improves candidate's knowledge and test taking experience.

Passing the CPT exam is the first step towards becoming a Chartered Accountant in India. The certification is recognized globally and can open up numerous career opportunities in various fields, including accounting, finance, and taxation. The CPT exam is challenging, and candidates must prepare well to pass it. A strong foundation in accounting, mathematics, and economics, along with regular practice, is essential for success in the CPT exam.

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CPT exam is an excellent way for individuals to kickstart their career in the field of accounting and finance. The exam is designed to test a candidate's basic knowledge and understanding of accounting, mercantile laws, general economics, and quantitative aptitude. Candidates who pass the CPT exam are well-positioned to pursue the next level of the CA course and become Chartered Accountants. The certification is recognized globally and can help individuals stand out in a competitive job market.

Online Test Engine

Online Test Engine Questions	: 144
Testing Limit	: Unlimited
Access Type	: Online
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Killexams now introduces Online Test Engine which works on iPhone, iPad, Android, Windows and Mac. CPT Online Testing and Learning facility will help you prepare your test on any device. Our OTE provide all features to help you memorize and practice test questions and answers. It is best to Practice CPT Exam Questions so that you can answer all the questions asked in test center. Our Test Engine uses Questions and Answers from Actual Common Proficiency Test exam.

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Desktop Test Engine Questions	: 144
Software Version	: 3.0.9
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File Type	: VCE, sis
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Support OS	: Windows (All Versions)
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Installation Guide	: Video Guide

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