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Deepshikha
- 14 जून
Hi vaishali, sharing the pattern of COMMON PROFICIENCY test (CPT)
COMMON PROFICIENCY test (CPT)
[One paper: Four Sections – two hundred marks]
SESSION – I
(2 Sections – two hours – one hundred Marks)
Section – A: Fundamentals of Accounting ( sixty Marks )
Level of knowledge: Basic knowledge.
Objective
to develop conceptual understanding of the fundamentals of monetary accounting system.
Contents . .
1. Theoretical Framework
2. Accounting process
3. Bank Reconciliation Statement
4. Inventories
5. Depreciation accounting
6. Preparation of final Accounts for Sole Proprietors
7. Accounting for Special Transactions
8. Partnership Accounts
9. Introduction to Company Accounts
Section – B: commercial law (40 Marks)
Level of information: Basic knowledge.
Objective
to test the general comprehension of elements of commercial law
Contents
1. The Indian Contract Act , one872: an overview of Sections 1 to 75 covering the general nature of contract , consideration , different 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 Asian nation Partnership Act, 1932: General Nature of Partnership – Rights and duties of partners – Registration and dissolution of a firm.
SESSION – II
Section – C: General economics (50 Marks)
Level of information: Basic knowledge.
Objective
To ensure basic understanding of economic systems, economic behavior of individuals and organizations.
Contents
1. Micro economic science
2. Theory of Demand and supply
3. Theory of Production and value
4. Value Determination in different&
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