cacpt ppt project

8/20/2019 Cacpt Ppt Project

1/53

CPT

1


2/53

CPT

22

Essential Qualities tobecome CA

WATCH TIME WATCH TIME

MAINTAIN SPEEDMAINTAIN SPEED

HIT THE TARGETHIT THE TARGET

http://www.animationfactory.com/en/search/close-up.mc?&oid=4966427&s=1&sc=1&st=308&q=watch%20time&spage=1&hoid=ae4cda1446cd8253ad9e049eee0c6fe0http://www.animationfactory.com/en/search/close-up.mc?&oid=4939764&s=1&sc=1&st=543&q=run%20fast&spage=1&hoid=53a699dd8b12a880ce9fa97704713087http://www.animationfactory.com/en/search/close-up.mc?&oid=4939764&s=1&sc=1&st=543&q=run%20fast&spage=1&hoid=53a699dd8b12a880ce9fa97704713087http://www.animationfactory.com/en/search/close-up.mc?&oid=4939764&s=1&sc=1&st=543&q=run%20fast&spage=1&hoid=53a699dd8b12a880ce9fa97704713087http://www.animationfactory.com/en/search/close-up.mc?&oid=4966427&s=1&sc=1&st=308&q=watch%20time&spage=1&hoid=ae4cda1446cd8253ad9e049eee0c6fe0


3/53

C . A. CPT

A simplifedentry to

C. A.Course


4/53

CPT

44

Welcome

To a fantastic journey of knowledge

And wisdom.

A journey that shows you the way to

A paying and satisfying career.

Welcome to a presentation On

“Everything you wanted to know about

ow to become a

!ut didn"t know where to ask #

$hartered Accountant


5/53

CPT

55

About The Institute o CharteredAccountants o India

andA Chartered Accountant


6/53

CPT

66

ICAI New Delhi

The ICAI has been established by an Act of the

Parliament in 199!

"embershi# of ICAI is as follows

"embers

1!!$%1& ' 1!!$%1$

' 1!!$%%9

'

inPractice

1(%$()$ *!+%

91()* ) *)(,*& +1

in-er.ice

1(1&(,&+ +$!+%

1(%1(%$,

+$ *(9$* 9

Total $(1,(+9 1%% 1(9$(+1 1% 1(+&(,% 1%


7/53

CPT

World -tatistics / $%%&

Country Po#ulation

0"illions

No! of

CA( CPA

1 CA #er

Po#ulation of

CA #er1%(%%%#o#ulati

on2-A $$) &(&+(%%

%,)% 1+

Australia $% &,(%%% +++ 1)

23 +9 1($+(%%%

*$ $1

New4ealand

$*(%%% 1) ,)

India 1%$* 1(1%(%% 9(&&, 1

!est "pportunities in India or C.A. ###


8/53

CPT

$$

Ty#e of "embers

A! C! A! 0 Associate "ember of The Institute

of Chartered Accountants of India

5! C! A! 0 5ellow "ember of The Institute of

Chartered Accountants of India 6 5ellowshi#

is 7i.en after + years of Practice

Ty#es of Certi8cates

Certi8cate of "embershi# 6 Cannot #ractice

Certi8cate of Practice 6 Can Practice

Profession

ICAI( New Delhi


9/53

CPT

%%

ICAI Contact

ead :;ce <Indra#rastha "ar7(New Delhi / 11% %%$!

Tel! No! 91011 &9)9 &9)9( &%11 %%Web -ite< www!icai!or7

Western India =e7ional :;ce <>An.esha?@( $* Cue Parade( ColabaPost Bo No! ,%)1("umbai / %% %%+!

Tel! No! 09+$$ +,& *+ %%%E/mail 6 wroicai!or7

ocal Branch Pune Branch <

FICAI Bha.anF Plot No! )(Parshwanath Na7ar(:##! 3ale os#ital(Near "aha.ir Electronics(Bib.ewadi( Pune / 11 %&*!

Tel! No! 0%$% $$1$$+1!

E/mail 6 #uneicai!or7

ocal Branch Pim#ri ChinchwadBranch <:;ce No! $( Prime 1$ A##t!( Plot No!/1( -ector $,( Business District Neto 3endriya -adan( PCNTDA( A?urdi(Pune 6 11 %!

Tel No! < &$&& +9*

E/mail 6 #im#ri!chinchwadicai!or7


10/53

&estern India 'e(ion )&I'C*

+outhern India 'e(ion )+I'C*

,astern India 'e(ion ),I'C*

Central India 'e(ion )CI'C*-orthern India 'e(ion )-I'C*


11/53

CPT

1111

What CA can doG

CA in Practice

Auditin7 andAssurance -er.ices

Ta -er.ices5inancial-er.ices

:ther -er.ices

H-tatutory AuditsHInternal AuditsHCerti8cation

HDirect TaesHIndirect Taes

HProect #lannin7HWor?in7 Ca#ital

"ana7ementHIn.estment Ban?in7

HAccountin7 ser.icesHBusiness JaluationH5inancial =e#ortin7HCost Accountin7


12/53

CPT

1212

What CA can doG

CA in -er.ice

Eecuti.es :thers

H Chief Eecuti.e :;cerH Chief 5inancial :;cerH Chief AccountantH "ana7ement Accountant

H BureaucratsH ecturerH Consultant


13/53

CPT

11

What CA can doG


14/53

CPT

1414

About C. A. Course


15/53


16/53

CPT

1616

Why to o#t for CACourseG

A Chartered Accountant has a .ersatility in

Career choosin7


17/53

CPT

11

C!A! 6 A res#ectedProfessional

i7h =emunerationo##ortunityE#erience =emuneration

2#to $ years O ,(%%(%%%

& 6 + years O 1$(%%(%%%, 6 1% years O 1)(%%(%%%

1% 6 $% years O $(%%(%%%

Abo.e $% years O &,(%%(%%%


18/53

CPT

1$1$

Personality Traitsde.elo#ed

durin7 C! A! Course1! De.elo#ment of intelli7ence$! Analytical mind

&! Communication s?ills

! -elf determination+! ard wor?in7 attitude

,! Patience

*! Ambition

)! -elf con8dence9! Commitment

1%! 5orward loo?in7

11! :#timism

1$! Coura7e

"edium of instructions0 ocal En7lish u# to 1$th

standardis not a barrier


19/53


20/53

CPT

2/2/

C.A. Course !e(ins

0ith CPT


21/53

CPT

2121

About CPT

CPT is entry e.el Eamination for C!A!course! CPT is obecti.e ty#e eaminationreKuirin7 student to answer $%% "ulti#le

Choice Kuestions!It is similar to "/CET eamination(conducted for En7ineerin7 and "edicalProfession!

CPT Eamination is now conducted twotimes a year( in Mune and December only!

CPT eam is conducted #hysically and not online!


22/53

CPT

2222

:becti.es of CPT

To focus on career at 1%th #assin7 le.el!

Elimination of #rolon7ed entry norm to CA

course and become #rofessional at the a7e of

$1!

=e7istration after 1%th -tandard and

#re#aration while #ursuin7 the 1% $ study!

To attract youn7 talented students To inculcate the analytical ability throu7h

"ulti#le Choice Questions( Case studiesCPT is N:T com#ulsory for raduates as at #resent!


23/53

CPT

22

CPT 6 -ubects for-tudy

-ubects "ar?s Eam Time

-ession 6 I 01%!&% a!m! to 1$!&%

noon-ection A< 5undamentals ofAccountin7-ection B< "ercantile aws

,%%

Twoours

-ession 6 II 0$ #!m! to #!m!-ection C< eneral Economics

-ection D< Quantitati.e A#titude

+%

+%

Twoours

Total $%%E#ected e.el of 3nowled7e < Basic 3nowled7e


24/53

CPT

2424

CPT 6 Passin7 Criteria

-tudent has to obtain &%' mar?s in

each subect AND +%' of total "ar?s

for #assin7 CPT!

Ne7ati.e mar?in7 of %!$+ "ar?s for

e.ery incorrect answer!Blan? answer will fetch 4ero mar?s!

ect wise #assin7 is N:W reKuired from CPT Mune $%1& Eaminati


25/53

CPT

2525

"ar?s E.aluation-ystem

=esult < PA--

-ubectCorrectAnswers

Wron7Answers

Blan?Answers

Total"ar?s

' "ar?s

Accountin7 % 1$ ) &*!%% ,1!,*'

aw $+ , 9 $&!+% +)!*+'

Economics $) 1$ 1% $+!%% +%!%%'

"aths $+ 19 , $%!$+ %!+%' 1%+!*+ +$!))'


26/53


27/53

CPT

22

CA Course Time Table or +tudentappearin( 12th ,am in eb 2/14"ption I 3 CPT ater 12th ,am

.+.C.C.!.+.,.2/114

CPT 7une 2/14

IPCC8ay 2/15

1// ours ITT 95 rs "rientation

Articleship1st Au(. 2/15 to 1st 7uly 2/1$

CA inal in 8ay 2/1$

BecomeC!A! in"ay$%1)

Eam

PT In Mune $%1


28/53


29/53

CPT

2%2%

CA Course Time Table or +tudentappearin( 12th ,am in eb 2/15!est "ption 3 CPT alon( 0ith 12th

.+.C.C.!.+.,.2/1415

CPT 7une 2/15

IPCC8ay 2/16

1// ours ITT9 5 rs "rientation

Articleship1st Au(. 2/16 to 1st 7uly 2/1%

CA inal in 8ay 2/1%

BecomeC!A! in"ay$%19

Eam

PT In Mune $%1+


30/53


31/53

CPT

11

Ater CPT


32/53

CPT

22

CA Inter 0IPCC / Eli7ibility

1! -tudent has #assed CPT and 1% $

Eam!

$! -tudent has re7istered for IPCC at least )

months before eamination!


33/53

CPT

-ubects for IPCE

=roup +ubs

1 Accountin7 1%%

aw Ethics and Communication 1%%

Cost Accountin75inancial "ana7ement

+%

+% 1%%

TaationPart I


34/53

CPT

44

1%% ours Information Technolo7y Trainin7 0ITT

The student is reKuired to under7o

1%% ours of ITT with ICAI after 7i.in7

IPCC Eam but before

commencement of Articleshi#!

Course materials will be #ro.ided by

ICAI!


35/53

CPT

5

:rientationPro7ramme

The Pro7ram will be conducted by ICAI for :neWee? for &+ ours!

The Pro7ram Co.ers followin7 areas

Personality De.elo#ment Communication s?ills

:;ce Procedures

Business En.ironment

eneral Commercial 3nowled7e!

5

:rientation L ITT both are to be com#leted after7i.in7 IPCC Eam but before commencin7

Articleshi# i!e! durin7 olidays after IPCC Eam!


36/53

CPT

66

Articleship be(ins ater

passin( IPCCinal Course 3 7ourney to

destiny


37/53

CPT

Articleship


38/53

CPT

$$

Articleshi#

To be7in Articleshi# student should #ass atleast rou# 1 0not necessarily Both rou#s of

IPCC and should ha.e com#leted ITT of 1%%

ours and :rientation of &+ ours!

The uniKue reKuirement of #ractical trainin7 is

instrumental in -ha#in7 a well rounded

#rofessional!

Total Duration< & years!

ast 1 year student can oin for Industrial

Trainin7! -ti#end is #aid durin7 the Articleshi#

#eriod!


39/53

CPT

%%

Attribute de.elo#eddurin7 Articleshi#

Inculcates a disci#lined attitude for hard wor?!

De.elo#s necessary s?ills in a##lyin7

theoretical ?nowled7e to #ractical situations!

Pro.ides e#osure to o.erall socio 6 economic

en.ironment in which or7anisations o#erate!

De.elo#s ethical .alues!


40/53

CPT

4/4/

Articleshi# 6 Wor?e#erience

Accountin7

Auditin7 0includin7 internal audit

Taation 0Direct and Indirect

Information technolo7y

"ana7ement Consultancy

:ther areas


41/53

CPT

4141

Articleshi# 6 "inimum"onthly -ti#end

No!

City Classi8cation

-ti#end Payable

1st Uear

O

$nd Uear

O

&rd Uear

O

1 Po#ulation of $% a?hsL abo.e

1%%% 1$+% 1+%%

$ Po#ulation of a?hsto $% a?hs

*+% 1%%% 1$+%

& Po#ulation less than la?hs

+%% *+% 1%%%

In Pune -ti#end is #aid within the ran7e ofO $%%% 6 &%%% 6 %%% #!m!

in the 1st( $nd L &rd year res#ecti.ely!


42/53

CPT

4242

inal Course


43/53

CPT

44

CA 5inal

Case -tudy a##roach

-tudy at ad.anced le.el

A##lication of ?nowled7e 7athered durin7

Articleshi#

Case laws

Inter#retation of statutes


44/53

CPT

4444

CA 5inal -ubects for-tudy

rou# -ubects "ar?s

I 5inancial =e#ortin7 1%%

-trate7ic 5inancial "ana7ement 1%%

Ad.anced Auditin7 L Professional ethics 1%%

Cor#orate aws and -ecretarial Practice 1%%

II Ad.anced "ana7ement Accountin7 1%%

Information -ystems Control 1%%

Direct Taes 1%%Indirect Taes 1%%

Total )%%

Passin7 ' %' in each -ubect L A77re7ate +%'

E#ected e.el of 3nowled7e < Ad.anced 3nowled7e


45/53

CPT

4545

CA Course

,penses ,stimate


46/53

CPT

4646

CA Course E#ensesEstimate

,pense ? ?

Common Profciency Test

):uration 8onths*

i Tuition 5ees 0A##ro

ii ICAI =e7istration 5ees L ICAI Eamination 5ees

iii Boo?s L Periodicals

i. "iscellaneous E#enditure

&%(%%%

*(%%%

$(%%%

$(%%% 1(%%%


47/53

CPT

44

,pense ? ? Inte(rated Proessional Competence Course

)IPCC* 3

):uration% 8onths*

i Tuition 5ees 0a##roii ICAI =e7istration( ITT( :rientation L Eamination

5ees

iiiBoo?s L Periodicals

i."iscellaneous E#enditure

++(%%%

$1(%%%

$(%%%

$(%%% )%(%%%

C. A. inal ):uration 3 @ears*

i Tuition 5ees 0a##ro

Ii ICAI =e7istration L Eamination 5ees

iii Boo?s and Periodicals

i. "iscellaneous E#enses

++(%%%

1%(%%%

,(%%%

(%%% *+(%%%



48/53

CPT

4$4$

,pense ? ?

essB +tipend recei;ed durin( Article ship

i 1st Uear =s! $%%% #!m!ii $nd Uear =s! &%%% #!m!

iii &rd Uear =s! %%% #!m!

$(%%%&,(%%%

)(%%% 1(%)(%%%

Total ,stimated ,penses $$///



49/53

CPT

4%4%

CA Course E#enses-ummary

Course ?

CPT

IPCC

5inal

1(%%%

)%(%%%

*+(%%%

-ub total 1(9,(%%

%

ess< -ti#end 1(%)(%%

%

Net Cost ))(%%%Annual Cost of C!A! Education 6 ? $$(%%% 0))(%%%


50/53

CPT

5/5/

CA Course 6 No :fstudents

-tudents Annually re7istered <

CPT 1(+%(%%%

PCC IPCC ,%(%%%

5inal %(%%%


51/53

CPT

5151

What is the dierence betweenChartered Accountancy Eamination and2ni.ersity Eamination G

No! 2ni.ersity Eam CA Eam

1 Passin7 Percenta7e / % ' Passin7 Percenta7e / +% '

$ =easonable Eamination-tandard

i7h Eamination -tandard

& Placement only in India Placement in India and Abroad

Wor?in7 3nowled7e E#ertise 3nowled7e

+ -et #attern of Eamination Continuous Dynamic chan7e inKuestion #attern

, Passin7 Percenta7e is i7h0"aority

Passin7 Percenta7e is ow0"inority

* :rdinary Eamination Professional Eamination

) -er.ice at De#artment e.el -er.ice at De#artment eade.elChan(e the path rom 8a


52/53

CPT

52

+0eet ruits o,ducation

The roots of education are bitter( but thefruit is sweet / Aristotle


53/53

CPT +uccess

Path of success is to choose 6

>=i7ht Path at =i7ht #oint of timeV!

cacpt ppt project

Documents