COMMON PROFICIENCY TEST - CPT MODEL PRAC

Apps By Jaggu教育2017-07-30

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更新日期：2017-07-30

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目前版本：1.0

版本需求：Android 4.1 以上版本

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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.

Section A: Fundamentals of Accounting

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

(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.

Section B: Mercantile Laws

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.

Section C: General Economics ( 50 Marks )

(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

Section D: Quantitative Aptitude ( 50 Marks )

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)