CPT Exam Syllabus 2023: PDF, Books, Exam Pattern

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CPT Exam Syllabus

CPT Exam Syllabus 2023: The CPT, also known as the Common Proficiency Test, is one of the most sought-after entrance exams for students with a commerce background. Although students from other streams also appear for this exam. CPT is conducted by the Institute of Chartered Accountants of India (ICAI) for admission to Chartered Accountant courses. The difficulty level of the exam is so hyped, and people consider it to be really tough to crack. However, CPT is an entry-level exam that tests the foundational knowledge of the students, so if your concepts are clear and you have practised with diligence and proper strategy, you are good to go. Before you start your CPT preparations, you must know what the syllabus is. Here, in this blog, you can find the detailed CPT Exam Syllabus along with a few other things.

Fundamentals of AccountingConsists of 9 major topics for classes XI and XIIThe goal is to develop a strong
foundational understanding of
financial accounting principles.
Mercantile LawsInclude 3 major topics of class XI and XIIExamining the general knowledge
regarding the fundamentals of
commercial or mercantile law
General EconomicsComprises 8 major topics of classes XI and XIIConsists of 9 major topics of
classes XI and XII
Quantitative AptitudeConsist of 16 major topics of classes XI and XIIto assess the candidate’s ability to
understand and use fundamental
mathematical and statistical concepts and methods

CPT Exam Syllabus PDF and Subject-wise Details 

Now that you know the subjects and understand the objectives of each subject, let’s look at the subject-wise syllabus. Please know that we have mentioned the major topics only; there are subtopics as well, which you can get on the website of ICAI.

Fundamentals of Accounting

Theoretical FrameworkIntroduction to Company AccountsDepreciation Accounting
Bank Reconciliation StatementAccounting ProcessPreparation of Final Accounts for Sole Proprietors
Accounting for Special TransactionsPartnership Accounts

Mercantile Laws

The Indian Partnership Act,
1932 and its General Nature of Partnership,
Registration and dissolution of
a firm under it and the Rights and duties of partners
The Indian Contract Act from sections 1 to 75,
General overview and considerations,
Essentials of a valid contract etc.
The Indian Partnership Act,
1932 and its General Nature of Partnership,
Registration and dissolution of
a firm under it and Rights and duties of partners

General Economics

Micro EconomicsIndian Economic DevelopmentMoney and Banking
Theory of Production and CostIntroduction to MicroeconomicsEconomic Reforms in India
Price Determination in Different MarketsTheory of Demand and SupplyOverview of the Indian Economy
and its Select Aspects

Quantitative Aptitude

Limits and ContinuityInequalitiesPermutations and Combinations
Simple and Compound InterestSampling TheoryRatio and proportion
IndicesMeasures of Central Tendency and DispersionStatistics and data
Basics of Differential and Integral CalculusSequence and Series: Arithmetic and geometric progressionsSets, Functions and Relations
EquationsTheoretical DistributionsLogarithms

We have provided the tabulated structure of the CPT Exam Syllabus 2023. However, if you wish to download the PDF for the complete syllabus of the CPT exam, click on the link below.

CPT Exam Pattern 2023

Your performance in the said exam depends heavily on your familiarity with the CPT exam pattern 2023. It plays a major role in building the foundation of your preparation. The general outline of the CPT examination is provided here.

Total sections4 (Fundamentals of Accounting, Mercantile Laws,
General Economics, and Quantitative Aptitude)
Total marks200
Duration of the exam4 hours (2 hours for each session)
LanguageEnglish and Hindi
Mode of examinationOffline
Negative markingYes
Weightage per sectionFundamentals Of Accounting – 60 marks
Mercantile Laws – 40 marks
Quantitative Aptitude – 50 marks

Also Read: How to Become a Chartered Accountant?

CPT Exam Syllabus Books: Buying Links and Prices

You may be wondering, “Which book is best for CPT?” now that the syllabus is laid out for you. There is a plethora of study materials out there, but we’ve compiled a list of the top books for CPT 2023 to make your preparations a breeze. Check out the table below to know the CPT Exam Syllabus Books, their buying links and prices. 

TopicBook Reference (Link)Book Price (Paperback)
Introduction to Financial AccountingLink to buyINR 869/-
Basic Accounting SimplifiedLink to buyINR 563/-
Fundamentals of Cost Accounting by Pearson Link to buyINR 421/-
Mercantile LawsLink to buyINR 594/-
Mercantile Laws for CPT by Dr. P. C. Tulsian & Bharat TulsianLink to buyINR 644/-
Elements of Mercantile Law by N.D KapoorLink to buyINR 1,195/-
Principles of Mercantile Law by Dr. R.K BangiaLink to buyINR 730/-
General EconomicsLink to buyINR 311.50/-
General Economics For CA-CPT by Dr. DeepashreeLink to buyINR 1,552.40/-
Basics of General EconomicsLink to buyINR 2,148/-
Quantitative AptitudeLink to buyINR 850/-
Fast Track Objective ArithmeticLink to buyINR 358/-

CPT Exam Preparation Tips

Preparing for the CPT is an important step toward becoming a chartered accountant, which demands hard work. However, working hard is not enough; you must get the optimum result from your hard work. So, to assist you, here are some tips for your CPT 2023 preparation:

  1. Familiarise yourself with the exam pattern, syllabus, and marking scheme of the CPT 2023.
  2. Develop a study plan that covers all the topics in the syllabus.
  3. CPT tests your understanding of fundamental accounting principles, economics, and quantitative aptitude. Focus on building a strong foundation in these subjects.
  4. Solve previous years’ question papers and take online mock tests to simulate the actual exam environment.
  5. Reach out to your teachers, classmates, or online forums to get your doubts resolved.
  6. Work on improving your speed and accuracy by solving questions within the stipulated time. Use techniques like time blocking and setting timers during practice sessions to develop a sense of time.
  7. Allocate dedicated time for revision in your study plan. Review your notes, important formulas, and concepts frequently.
  8. Take regular breaks during study sessions to relax and rejuvenate.

For complete information on this exam, visit the official website by clicking HERE.


I’m preparing for the CPT from NCERT only. Is it enough?

Since they cover the majority of the topics, the NCERT books give you the best foundation for the competitive exams, but it is always advisable to prepare from the reference books as well.

Is the CPT exam hard to crack?

Since the exam’s syllabus is from classes XI and XII, the notion that it will be difficult is untrue. If one prepares diligently, it’s not hard to crack.

How many hours are provided to take the CPT?

The exam is conducted in two sessions. Each session takes two hours, for a total of four hours.

This was all about CPT Exam Syllabus 2023 PDF, Books and Exam Pattern. For more updates on such topics, keep an eye on the Leverage Edu Indian Exams page, and don’t forget to follow us on Facebook, Instagram, LinkedIn, and Twitter.

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