|
|
|
|
|
514,Udyaog Vihar, Phase -III,
Gurgaon-122001, Haryana
0124-4759141/42/45
9958024286
E-mail:shikha.goel@educomp.com
|
|
|
|
1211, Padma Towers 1,
5, Rajendra Place,
New Delhi-110008
|
|
|
|
|
|
4,Basement, Park End Enclave,
Near Sony Center,Vikash Marg,
New Delhi,
Phone No-011-43051704/06,
+91-9899813204
|
|
|
|
|
|
Courses
|
|
|
CPT is an objective test with 1/4th negative mark for a wrong answer.
A student has to attempt two sets of paper.
|
|
SESSION I (Two hours- 100 Marks)
|
|
Section A: Fundamentals of Accountancy (60 Marks)
It consist of introduction to accounting, Accounting principles & standards, Bank
Reconciliation Statements, Consignment & Joint ventures, The Partnership accounts
and Company accounts.
Section B Mercantile Law (40 Marks)
It covers the entire mercantile law i.e. The Contract act, The Sale of goods act,
and The Partnership Act.
|
|
SESSION II (Two hours- 100 Marks)
|
|
Section C: General Economics (50 Marks)
It is a mix of micro and macro economics covering introduction to micro economics,
theory of demand & supply, production & cost, price determination in different markets,
profile and aspects of Indian economy, economic reforms in India and Money & banking.
Section D: Quantitative Aptitude (50 Marks)
It is a blend of Mathematics and Statistics including ratio & proportion, differentiation,
integration, AP GP, sets, functions and relation, correlation, regression, index
numbers, probability, theoretical distribution and sampling.
|
|
Group I (Two hours- 100 Marks)
PAPER I: Advanced Accounting ( Maximum Marks 100)
It covers Conceptual framework for preparation & presentation of financial statements,
Application of Accounting Standards 1 to 32, principles and procedures of accounting,
Cases relating to company accounts, advanced partnership accounts and accounting
in computerized environment.
PAPER II Auditing and Assurance Maximum Marks 100
It covers Generally Accepted Auditing Procedures, techniques and skills like Verification
and Vouching of assets & liabilities, Company Audit, Auditing Standards needed to
understand the objective and concepts of auditing and to apply them in audit and
attestation processes.
PAPER III Law, Ethics and Communication Maximum Marks 100
Law (60 Marks)-
Law (60 Marks)-covers the practical application of business law including Indian
Contract act, Negotiable instrument act, Payment of bonus act etc and provisions
of company law covering The Companies Act from section 1 to 197
Ethics (20 Marks)
provides understanding of ethical issues in business including environmental issues,
ethics in workplace, Marketing & Consumer protection and Accounting & Finance.
Communication (20 Marks)
covers development of behavioural skills and communication relating to business
covering elements like Communication, Communication in Business environment and
basic understanding of legal deeds and documents.
Group II
PAPER IV: Cost Accounting and Financial Management Maximum Marks 100
This paper has been divided in two parts:-
Cost accounting (50 Marks) -
covers the concepts and processes to determine the product cost like material, labour,
overheads, process costing, contract costing etc and includes marginal costing and
standard costing for decision making.
Financial Management (50 Marks)-
cover the topics relating to capital investment and financing decisions like capital
budgeting, cost of capital, capital structure decisions and working capital management.
PAPER V: Taxation Maximum Marks 100
This paper has been divided in two parts:-
Income tax (75 Marks)
covers the income under five heads namely salaries, house property, capital gains,
profit and gain from business and profession and other sources.
Service Tax and VAT (25 Marks) -
cover the provisions of service tax like payment of service tax and filling of returns
and concepts of Value Added Tax.
PAPER VI: Information Technology and Strategic Management Maximum Marks 100
This paper has been divided in two parts:-
Information technology (50 Marks) -
covers an introduction to computers, Data base management systems, computer networks
and network security, internet & other technologies and decision tree flow charts
Strategic Management (50 Marks) -
covers business environment and strategies of business like Strategic Analyses,
Strategic Planning, Implementation & control etc.
|
|
Group I
PAPER I FINANCIAL REPORTING Maximum Marks 100
It covers Accounting Standard and its interpretation, Applications of IFRS (International
Financial Reporting Standards) and US GAAP, Corporate Financial Reporting, Accounting
for Corporate Restructuring, Consolidated Financial Statements of Group Companies,
Accounting and Reporting of Financial Instruments, Share based payments, Financial
Reporting by Mutual funds, Non-banking finance companies, Merchant bankers, Stock
and commodity market intermediaries and business Valuation.
PAPER II STRATEGIC FINANCIAL MANAGEMENT Maximum Marks 100
It comprises of Financial Policy and Corporate Strategy, Project Planning and Capital
Budgeting, Leasing decision (including cross border leasing), Dividend Decisions,
Security Analysis, Portfolio Theory and Asset Pricing, Financial Services in India,
Money Market operations, Foreign Exchange Exposure, Risk Management & Mergers and
Acquisitions & Restructuring .
PAPER III ADVANCED AUDITING AND PROFESSIONAL ETHICS Maximum Marks 100
It gives knowledge of current auditing practices and procedures including Auditing
Standards, Statements, Audit strategy, Planning and programming, Risk Assessment
and Internal Controls, Audit under computerized information system environment,
Special Audit techniques, Audit of limited companies and Professional Ethics.
PAPER IV: PAPER IV CORPORATE AND ALLIED LAWS Maximum Marks 100
This paper has been divided in two parts:-
Company Law (70 Marks)
It covers the entire provisions and Rules & Regulations of The Companies Act 1956
comprising topics like Accounts and audit, Dividend, Directors, Managerial remuneration,
Meetings, powers of the Board and Related party transactions, Inspection and Investigation,
Compromises, Arrangements and Reconstructions, Prevention of Oppression and Mismanagement,
Revival and Rehabilitation of Sick Industrial Companies, Corporate Winding up and
Dissolution, Companies incorporated outside India, Offences and Penalties, E-governance
and Corporate Secretarial Practice – Drafting of Resolution, Minutes, Notices and
Reports.
Allied Laws (30 Marks)
It includes The Securities and Exchange Board of India Act,1992, The Securities
Contracts (Regulation) Act, 1956, The Foreign Exchange Management Act, 1999, The
Competition Act, 2002, The Banking Regulation Act, 1949, The Prevention of Money
Laundering Act, 2002.
Group II
PAPER V: ADVANCED MANAGEMENT ACCOUNTING Maximum Marks 100
It gives an insight into various management accounting techniques for planning,
decision making and controlling. It comprises of Cost Management, Cost Volume Profit
Analysis, Pricing Decisions, Budgets and Budgetary Control, Standard Costing and
Variance Analysis, Transfer pricing..
PAPER VI: INFORMATION SYSTEMS CONTROL AND AUDIT Maximum Marks 100
It relates to the laws and standards in computerized Information system and includes
Information Systems Concepts, Systems Development Life Cycle, Control objectives,
Audit Tests of General and Automated Controls, Risk assessment methodologies and
applications, Business Continuity Planning and Disaster recovery planning
|
|
|
|