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COMMON PROFICIENCY TESTS contains questions and solutions of all 4 sections  FUNDAMENTALS OF ACCOUNTING, MERCANTILE LAWS,  GENERAL ECONOMICS and  QUANTITATIVE APTITUDE. App provide all cpt exam problems with answers and easy solutions.

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.

Contents

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.

 (I) Micro Economics

1. Introduction to Micro Economics

2. Theory of Demand and Supply

3. Theory of Production and Cost

4. Price Determination in Different Markets

5. Indian Economy – A Profile

6. Select Aspects of Indian Economy

7. Economic Reforms in India

8. Money and Banking

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 

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

16. Index Numbers

สอบวัดความสามารถทั่วไปมีคำถามและการแก้ปัญหาของทั้ง 4 ส่วนพื้นฐานของการบัญชี, MERCANTILE กฎหมายทั่วไปเศรษฐศาสตร์และความถนัดเชิงปริมาณ App ให้ปัญหาการสอบ CPT ทั้งหมดที่มีคำตอบและการแก้ปัญหาง่าย

สอบวัดความสามารถทั่วไปมีคำถามและการแก้ปัญหาของทั้ง 4 ส่วน

COMMON PROFICIENCY TEST - CPT MODEL PRACTICE TESTS

เวอร์ชั่นล่าสุดของCOMMON PROFICIENCY TEST - CPT MODEL PRACTICE TESTS