CA Foundation Information, Registration, Syllabus | konceptca.com
CA Foundation Information, Registration, Syllabus | konceptca.com

CA Foundation Information, Registration, Syllabus | konceptca.com

CA Foundation Information, Registration, Syllabus | konceptca.com

  • 04-December-2018
  • CA-Foundation
  • By Ruchika

CA Foundation Registration & Syllabus


The Institute of Chartered Accountants of India (ICAI) has implemented the-

Revised Scheme of Education & Training for CA Course. With effect from 01-07-2017.

Students eligible to register in the CPT/IIPCC/Final under the existing scheme, may register on or before 30th June, 2017. With effect from 1st July, 2017, the registration in the CPT/IIPCC/Final under the existing scheme will discontinue and the registrations under the new scheme will begin.

Following levels of examinations in the sequential order are conducted for students pursuing Chartered Accountancy -

Exam LevelOld Scheme (Till 30-06-2017)Revised Scheme (from 01-07-2017)
ICA CPTCA Foundation
IICA IPCCCA Intermediate
IIICA FinalCA Final

Registration Procedure for CA Foundation -

Candidate has to register for Foundation Course by filling Online Registration Form available on ICAI website (www.icai.org) in “Course Registration Forms” under “Students tab”.

While filling the online form, candidates should take care of the following –

  1. After filling the Online Form pay the required fees online using the payment gateway.
  2. On successful payment, system will automatically generate the Form, which is to be printed.

Following documents are to be submitted to concerned Regional Office within 7 days of the date of online registration along with the print out of the online registration form, duly signed by the candidate. –

  1. The duly signed printout of online successful registration form in hard copy.
  2. Attested copy of Admit Card / Mark sheet of Class 12 examination issued by the respective Board.
  3. One recent color photograph (affixed on the printout of the online successful registration form)
  4. Attested copy of proof of Nationality, if student is a foreigner.
  5. Attested copy of proof of special category certificate i.e SC/ST, OBC, Differently abled.
  6. Attested copy of the 10 Marksheet / Admit Card of 10 class indicating the Name & Date of Birth.

On completion of the registration process, the study material will be sent to the candidates through Centralized Dispatch System (CDS).

CA Foundation REGISTRATION FEES -

Candidate has to register by payment of the fees as per the below chart –

S. No.Details of FeeRupees(?)For Foreign Student US($)
1Cost of Foundation Prospectus20020
2Foundation Registration Fee9,000700
3Subscription for Students’ Journal (For one Year) (Optional)20020
4Subscription for Members’ Journal (For one Year) (Optional)40040
 TOTAL9,800780

CA Foundation Course & Syllabus Overview -

CA Foundation Exam will be held twice a year in the month of May and November. The CA Foundation Exam is the 1st level of exam of students pursuing the Chartered Accountancy Course (CA). The students can appear for the CA Foundation Exam after passing the 12th Examination & completing 4 months of study period. In some scenarios, there is a direct entry to the CA Intermediate Exam which is the 2nd level of CA Examination. In such case, a student does not need to appear for the CA Foundation Exam.

Click – DIRECT Entry to the CA Intermediate.

Read – General Information for CA Intermediate

CA Foundation Exam is divided in following 2 groups and respective subjects –

Group I

Paper-1: Principles and Practice of Accounting (100 Marks)

Paper-2: Business Laws & Business Correspondence and Reporting (100 Marks)

  • Part I: Business Laws (60 Marks)
  • Part II: Business Correspondence And Reporting (40 Marks)

Group II

Paper-3: Business Mathematics, Logical Reasoning and Statistics (100 Marks)

  • Part I: Business Mathematics (40 Marks)
  • Part II: Logical Reasoning (20 Marks)
  • Part III: Statistics (40 Marks)

Paper-4: Business Economics & Business and Commercial Knowledge (100 Marks)

  • Part I: Business Economics (60 Marks)
  • Part II: Business and Commercial Knowledge (40 Marks)

Paper 1 and Paper 2 are subjective examination & Paper 3 and Paper 4 are objective examinations with Negative Marking.

CA Foundation is a subjective and objective examination.

The CA Foundation Exam is for 400 marks and is divided into 2 groups. Each group has 2 subjects making in all 4 subjects. Each subject exam is conducted on separate days usually with a gap of one day in each exam.

A candidate aiming for the CA Foundation Exam has an option to appear the exam group wise. If he wishes, he can appear for both the groups of CA Inter together or each group separately in different examinations. However, if a candidate is aiming for a rank in the CA Inter Exam, he should appear for both the groups together and not separately. Total 50 Ranks are given by the ICAI for the CA Foundation Exam.

Students need to get a minimum of 40% marks in each subject and a minimum of 50 %marks in average in the complete one group of the CA Foundation Exam. As such both the conditions should be satisfied for you to succeed the CA Foundation, 40% in every individual subject and 50% overall level. Please note that the overall 50% criteria is group wise. It is not for both the groups combined. In each group, the candidate should be able to score at least 50% marks overall and 40% marks in individual subject.

Read – CA Foundation General Information

Read – Success Stories of Koncept Students


CA Foundation Complete Course & Syllabus


CA Foundation Complete Syllabus for both the groups is mentioned below:

CA Foundation Syllabus for Group 1

Paper 1 – Principles & Practice of Accounting

(100 Marks) 3 Hours

Contents:

  1. Theoretical Framework
    • Meaning and Scope of accounting
    • Accounting Concepts, Principles and Conventions
    • Accounting terminology – Glossary
    • Capital and revenue expenditure, Capital and revenue receipts, Contingent assets and contingent liabilities
    • Accounting Policies
    • Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates
    • Accounting Standards – Concepts and Objectives
    • Indian Accounting Standards – Concepts and Objectives
  2. Accounting Process
    • Books of Accounts
    • Preparation of Trial Balance
    • Rectification of Errors
  3. Bank Reconciliation Statement
    • Introduction, reasons, preparation of bank reconciliation statement.
  4. Inventories
    • Cost of inventory, Net realizable value, Basis and technique of inventory valuation and record keeping.
  5. Concept and Accounting of Depreciation
    • Concepts, Methods of computation and accounting treatment of depreciation, Change in depreciation methods.
  6. Accounting for Special Transactions
    • Bills of exchange and promissory notes
    • Meaning of Bills of Exchange and Promissory Notes and their Accounting Treatment; Accommodation bills.
    • Sale of goods on approval or return basis
    • Meaning of goods sent on approval or return basis and accounting treatment.
    • Consignments - Meaning and Features of consignment business, Difference between sale and consignment, Accounting treatments for consignment transactions and events in the books of consignor and consignee.
    • Joint Ventures for non-corporate entities - Meaning and Features of joint venture transactions, Distinction between joint venture and partnership, Methods of maintaining joint venture accounts.
    • Royalty accounts - Meaning of the term “Royalty” and Accounting Treatment thereof.
    • Average due Date - Meaning, Calculation of average due date in various situations.
    • Account Current - Meaning of Account Current, Methods of preparing Account Current.
  7. Final Accounts of Sole Proprietors
    • Elements of financial statements, Closing Adjustment Entries, Trading Account, Profit and Loss Account and Balance Sheet of Manufacturing and Non-manufacturing entities.
  8. Partnership Accounts
    • Final Accounts of Partnership Firms
    • Admission, Retirement and Death of a Partner including Treatment of Goodwill
    • Introduction to LLPs and Distinction of LLPs from Partnership.
  9. Financial Statements of Not-for-Profit Organizations
    • Significance of Receipt and Payment Account, Income and Expenditure Account and Balance Sheet, Difference between Profit and Loss Account and Income and Expenditure Account. Preparation of Receipt and Payment Account, Income and Expenditure Account and Balance Sheet.
  10. Introduction to Company Accounts
    • Definition of shares and debentures
    • Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares
    • Statement of Profit and Loss and Balance Sheet as per Schedule III to the Companies Act, 2013.
  11. Basic Accounting Ratios
    • (profitability, solvency, liquidity and turnover)
Paper 2 – Business Laws and Business Correspondence and Reporting

(100 Marks) 3 Hours
SECTION A : BUSINESS LAWS (60 MARKS)

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, breach of contract, Contingent and Quasi 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 Indian Partnership Act, 1932:
    • General Nature of Partnership, Rights and duties of partners, Reconstitution of firms, Registration and dissolution of a firm.
  4. The Limited Liability Partnership Act, 2008:
    • Introduction- covering nature and scope, Essential features, characteristics of LLP, Incorporation and differences with other forms of organizations.
  5. The Companies Act, 2013 :
    • Essential features of company, corporate veil theory, Classes of companies, types of share capital, Incorporation of company, Memorandum of Association, Articles of Association, Doctrine of Indoor Management
Note:

If new legislations are enacted in place of the existing legislations, the syllabus would include the corresponding provisions of such new legislations with effect from dates notified by the Institute.

SECTION B : BUSINESS CORRESPONDENCE AND REPORTING (MARKS 40)

Part – I: Communication

    1. Communication
      • Types
      • Directions
      • Network
      • Process
      • Problems
      • Barriers
      • Types of Communication –
        • Interpersonal Skills
        • Listening Skills
        • Emotional Intelligence

Part II : Sentence Types and Word Power

    1. Sentence Types (Direct-Indirect, Active -Passive Speech)
      • Sentence: Definition
      • Classification of sentence based on connotation -
        • Assertive sentences
        • Interrogative sentences
        • Imperative sentences
        • Exclamatory sentences
        • Optative sentences
      • Sentence Structure
        • Subject and Predicate
        • Verb (Auxiliary, Finite)
        • Object (Direct, Indirect)
        • Complement
        • Adjunct or Adverbial
        • Clause Structure
      • Types of Clauses
        • Independent clauses
        • Dependent clauses
        • Relative or noun clauses
      • Types of sentences
        • Simple sentence
        • Compound sentence
        • Complex sentence
        • Compound-complex sentence
      • Direct-Indirect Speech
        • Introduction
        • Procedure for converting Direct speech into Indirect speech
          • Rules for converting Direct speech into Indirect speech
          • Change in pronouns
          • Change in tenses
          • Change in modals
          • Changes for Imperative sentences
          • Changes for Exclamatory sentences
          • Changes for Interrogative sentences
          • Punctuation in Direct speech
        • Rules for converting Indirect speech into Direct speech
      • Active Passive Voice: Introduction
        • Usage : Active vs. passive voice
        • Reasons for using Passive voice
        • Changing Passive voice to Active voice
        • Changing Active voice to Passive voice
        • Suggestions for using Active and Passive voice
      • Verbs Voice Active or passive
      • Exercises with Answers
    2. Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes), Phrasal verbs, Collocations and Idioms.
      • Introduction
      • Significance of improving vocabulary
      • How to improve vocabulary
      • Root words
      • Synonyms and Antonyms
      • Words formed by using Prefixes
      • Words formed by using Suffixes (viii) Phrasal verbs
      • Collocations
      • Idioms
      • Exercises

Part – III : Comprehension Passages and Note Making

    1. Comprehension Passages
      • Introduction to Comprehension Passages
      • Points to ponder
      • Sample Passages with answers
      • Exercises
    2. Note Making
      • Introduction to Note Making
      • Significance of Note Making
      • Detailed Format Heading(Title)
        • Sub-heading
        • Indentation
        • Points
        • Use of abbreviations
        • Summary
        • Content
        • Expression
      • Steps to Comprehend and summarize text
      • Helpful Hints
      • Sample Passages with Notes
      • Exercises

Part – IV : Developing Writing Skills

  1. Introduction to Basic Writing
    • Introduction
    • Process of writing
    • Styles of Writing
    • Significance of writing skills for students
    • Writing Conventions
    • Characteristics of good writing
    • Do’s and Don’ts of good writing
  2. Precis Writing
    • What is Precis writing?
    • Features of good Precis writing
    • How to write a Precis
    • Do’s and Don’ts of Precis writing
    • Examples (Passages with Precis)
    • Exercises
  3. Article Writing
    • What is an Article?
    • Essential elements of Article Writing
    • Detailed Format
      • Title
      • By- Writer’s Name
      • Body
        • Introduction
        • Main Idea-Support
        • Conclusion
    • Sample Articles
    • Exercises
  4. Report Writing
    • What is a Report?
    • Essential elements of Report Writing
    • Kinds of Reports
      • Reporting for a Meeting/Assembly
      • Reporting for a Newspaper
      • Reporting for a Magazine
    • Detailed Format for (iii) above
      • Title
      • By- Writer’s Name
      • Place, Date
      • Body
        • What
        • When
        • Where
        • Who
        • How
    • Tips and Conventions of Report Writing
    • Sample Reports
    • Exercises
  5. Writing Formal Letters
    • Types of Letters
      • Circulars
      • Complaints
      • Memos
      • Promotional Content
      • Sales
      • Recovery/Remittances
    • Detailed format for (i) above
      • Date
      • Salutation
      • Subject
      • Body of the letter
        • First paragraph
        • Second paragraph
      • Complimentary Closure
    • Points to Remember
    • Sample Letters
    • Exercises with Answers
  6. Writing Formal Mails
    • How to Write a Formal Mail?
    • Writing Effective Mails
    • Essential elements of Mails
      • Subject line
      • Formal Greetings
      • Target Audience(Reader)
      • Clarity and Conciseness
      • Formal Closing
      • Proof read
      • Feedback
    • Tips and Conventions of Mails
    • Sample Mails
    • Exercises with Answers
  7. Resume Writing
    • Essential Elements of Resume
      • Name and contact details
      • Objective Summary
      • Academic Qualifications and Achievements
      • Co-curricular Achievements
      • Training Programs attended/completed
      • Strengths
      • Interests/Hobbies
      • Declaration
      • Signature
    • Resume Writing Tips and Conventions
    • Sample Resumes
    • Exercises
  8. Meetings
    • Notice
    • Agenda
    • Drafting minutes
    • Action Taken Report

PAPER -3: BUSINESS MATHEMATICS, LOGICAL REASONING AND STATISTICS

(One paper – Three hours – 100 Marks)

Part – A. Business Mathematics (40 Marks)

  1. Ratio and Proportion, Indices and Logarithms
    • Ratio and Proportion (Business Applications related to Ration and Proportion) Laws of Indices, Exponents and Logarithms and Anti Logarithms.
  2. Equations and Matrices
    • Equations: Simultaneous linear equations up to three variables, Quadratic and Cubic equations in one variable.
    • Matrices: Algebra of Matrices, Inverse of a Matrix and determinants, solving system of equations by Cramer’s Rule (involving not more than three variables).
  3. Linear Inequalities with Objective Functions and Optimization w.r.t. objective function.
  4. Time value of Money
    • Simple Interest
    • Compound interest
    • Depreciation
    • Effective Rate of Interest
    • Present Value
    • Net Present Value
    • Future Value (viii) Perpetuity
    • Annuities
    • Sinking Funds
    • Valuation of Bonds
    • Calculating of EMI (xiii) Calculations of Returns:
      • Nominal Rate of Return
      • Effective Rate of Return
      • Compound Annual growth rate (CAGR)
  5. Permutations and Combinations

    Basic concepts of Permutations and Combinations: Introduction, the Factorial, Permutations, results, Circular Permutations, Permutations with restrictions, Combinations with standard results.

  6. Sequence and Series

    Introduction Sequences, Series, Arithmetic and Geometric progression, Relationship between AM and GM and Sum of n terms of special series

  7. Sets, Relations and Functions
  8. Basic applications of Differential and Integral calculus (Excluding the trigonometric applications), Applications of Marginal Cost and Marginal Revenue etc.,

Part – B: Logical Reasoning (20 Marks)

  1. Number series, Coding and Decoding and odd man out.
  2. Direction Tests
  3. Seating Arrangements
  4. Blood Relations
  5. Syllogism

Part – C: Statistics (40 Marks)

  1. Statistical description of Data

    Statistical Representation of Data, Diagrammatic representation of data, Frequency distribution, Graphical representation of Frequency Distribution – Histogram, Frequency Polygon, Ogive, Pie-chart.

  2. Measures of Central tendency and Dispersion

    Measures of Central Tendency and Dispersion: Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Co-efficient of Variation, Coefficient of Quartile Deviation.

  3. Probability

    Probability: Independent and dependent events; mutually exclusive events. Total and Compound Probability and Mathematical Expectation.

  4. Theoretical Distributions

    Theoretical Distributions: Binomial Distribution, Poisson distribution – Basic application and Normal Distribution – Basic applications.

  5. Correlation and Regression

    Correlation and Regression: Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank Correlation, Probable Error and Probable limits. Regression lines, Regression equations, Regression coefficients.

  6. Index Numbers and Time Series
    • Index Numbers: Uses of Index Numbers, Problems involved in construction of Index Numbers, Methods of construction of Index Numbers.
    • Time Series Analysis – Components of Time Series and Calculation of Trend by Moving Average Method.

PAPER – 4 : BUSINESS ECONOMICS AND BUSINESS AND COMMERCIAL KNOWLEDGE

(One paper – Three hours – 100 Marks)

PART I : BUSINESS ECONOMICS (60 Marks)

  1. Introduction to Business Economics
    • Meaning and scope of Business Economics
    • Basic Problems of an Economy and Role of Price Mechanism.
  2. Theory of Demand and Supply
    • Meaning and determinants of demand, Law of demand and Elasticity of demand — Price, income and cross elasticity
    • Theory of consumer’s behaviour – Marshallian approach and Indifference curve approach
    • Meaning and determinants of supply, Law of supply and Elasticity of supply.
    • Demand Forecasting
  3. Theory of Production and Cost
    • Meaning and Factors of production
    • Laws of Production – The Law of Variable proportions and Laws of Returns to Scale, Producer’s equilibrium
    • Concepts of Costs — Short-run and long-run costs, Average and marginal costs, Total, fixed and variable costs.
  4. Price Determination in Different Markets
    • Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly
    • Price determination in these markets.
  5. Business Cycles
    • Meaning
    • Phases
    • Causes behind these Cycles.

PART – II : BUSINESS AND COMMERCIAL KNOWLEDGE (40 MARKS)

  1. Introduction to Business

    Nature of Business, Profession and Employment. Objectives of Business. Economic and Non-Economic Activities, Forms of Business Organizations.

  2. Business Environment

    Micro and Macro Environment, Elements of Micro Environment – Consumers/Customers, Competitors, Organization, Market, suppliers, Intermediaries, Elements of Macro Environment – Demographic, Economic, Political-legal, Socio-cultural, Technological, Global Environment.

  3. Business organizations

    Overview of leading Indian and Global Companies.

  4. Government Policies for Business Growth

    Policies creating conducive business environment such as Liberalization, Privatization, Foreign Direct Investment.

  5. Organizations facilitating Business
    • Indian regulatory bodies – SEBI, RBI, IRDA, CCI
    • Indian Development Banks – IFCI, SIDBI, EXIM Bank, NABARD
  6. Common Business Terminologies
    • Finance Terminologies.
    • Marketing Terminologies.
    • Stock & Commodity Markets Terminologies.
    • Banking Terminologies.
    • Other Business Terminologies.

Note: Students are expected to read at least one financial newspaper and one business magazine on a regular basis. They may also watch a business channel to remain updated about the developments related to commercial world.


Quick Over View of Requirements to become a Chartered Accountant -

Route I - Foundation Course Route

A. Following steps to be followed –

  • Register with Board of Studies (BoS) after appearing in Class XII examination so as to complete four months study period (i.e. register till 30th June / 31st Dec. for November/May Examination).
  • Qualify Class XII examination (if not done earlier)
  • Appear for Foundation examination in November/May.
  • Qualify Foundation Course.
  • Register with the BoS for the Intermediate Course.
  • Complete 8 months of study course.
  • Appear and Pass in either or both Groups of Intermediate Course.
  • Successfully complete Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS) anytime after registering for Intermediate Course but before commencement of the Practical Training.
  • Register for three years Practical Training on passing either or both the Groups of Intermediate Course.
  • Register for the Final Course after qualifying both the Groups of Intermediate Course.
  • Successfully complete Four Weeks Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) during the last two years of Practical Training but before appearing for Final Examination.
  • Appear in Final examination during last six months of practical training.
  • Complete Practical Training
  • Qualify both groups of Final Course.
  • Become Member.

Route II - Direct Entry Route –

The ICAI allows the following students to enter directly to its Intermediate Course:
  1. Commerce Graduates/Post-Graduates (with minimum 55% marks) or Other Graduates/Post-Graduates (with minimum 60% marks) and
  2. Intermediate level passed students of Institute of Company Secretaries of India and Institute of Cost Accountants of India
  1. Steps for eligible Graduates and Post Graduates:
    • Register with the BOS for the Intermediate course (provisional registration allowed to the students doing Final year of graduation).
    • Successfully complete Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS) before commencement of the Practical Training.
    • Register for Three Years Practical Training.
    • Appear in Intermediate Examination after Nine months of Practical Training.
    • Qualify Intermediate Course.
    • Register for the Final Course after qualifying both Groups of Intermediate Course.
    • Successfully complete Four Weeks Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) during the last two years of Practical Training but before appearing for Final Examination.
    • Appear in Final examination during last six months of practical training.
    • Complete Practical Training.
    • Qualify both groups of Final Course.
    • Become Member
  2. Steps for eligible students who have passed Intermediate level examination of Institute of Company Secretaries of India or Institute of Cost Accountants of India:
    • Register with the BoS for the Intermediate Course.
    • Complete 8 months of study course.
    • Appear and Pass in either or both Groups of Intermediate Course.
    • Successfully complete Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS) anytime after registering for Intermediate Course but before commencement of the Practical Training.
    • Register for Three years Practical Training on passing either or both the Groups of Intermediate Course.
    • Register for the Final Course after qualifying both the Groups of Intermediate Course.
    • Successfully complete Four Weeks Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) during the last two years of Practical Training but before appearing for Final Examination.
    • Appear in Final examination during last six months of practical training.
    • Complete Practical Training
    • Qualify both groups of Final Course.
    • Become Member.

Over view of CA Course for each examination level -

Foundation Course

Number of Papers – 4

Paper 1: Principles and Practices of Accounting (100 Marks)

Paper 2: Business Law & Business Correspondence and Reporting (100 Marks)

  • Section A: Business Law (60 Marks)
  • Section B: Business Correspondence and Reporting (40 Marks)
Paper 3*: Business Mathematics and Logical Reasoning &Statistics (100 Marks)
  • Part I: Business Mathematics and Logical Reasoning (60 Marks)
  • Part II: Statistics (40 Marks)

Paper 4*: Business Economics & Business and Commercial Knowledge (100 Marks)

  • Part I: Business Economics (60 Marks)
  • Part II: Business and Commercial Knowledge (40 Marks)

Notes:

  • *Paper 3 and Paper 4 will be Objective type papers with negative marking.
  • Passing percentage: Aggregate- 50% and Subject-wise- 40% at one sitting.

Number of Papers – 8

Group I

  • Paper 1: Accounting (100 Marks)
  • Paper 2: Corporate Laws & Other Laws (100 Marks)
    • Part I: Company Laws (60 Marks)
    • Part II: Other Laws (40 Marks)
  • Paper 3: Cost and Management Accounting (100 Marks)
  • Paper 4: Taxation (100 Marks)
    • Section A: Income Tax Law (60 Marks)
    • Section B: Indirect Taxes (40 Marks)

Group II

  • Paper 5: Advanced Accounting (100 Marks)
  • Paper 6: Auditing and Assurance (100 Marks)
  • Paper 7: Enterprise Information Systems & Strategic Management (100 Marks)
    • Section A: Enterprise Information Systems (50 Marks)
    • Section B: Strategic Management (50 Marks)
  • Paper 8: Financial Management & Economics for Finance (100 Marks)
    • Section A: Financial Management (60 Marks)
    • Section B: Economics for Finance (40 Marks)

Final Course


Number of Papers – 8

Group I
  • Paper 1: Financial Reporting (100 Marks)
  • Paper 2: Strategic Financial Management (100 Marks)
  • Paper 3: Advanced Auditing and Professional Ethics (100 Marks)
  • Paper 4: Corporate and Economic Laws (100 Marks)
    • Part I: Corporate Laws (70 Marks)
    • Part II: Economic Laws (30 Marks)
Group II
  • Paper 5: Strategic Cost Management and Performance Evaluation (100 Marks)
  • Paper 6: Elective Paper (100 Marks) (One to be chosen from the list of Elective Papers)Elective Papers -
    • Risk Management
    • International Taxation
    • Economic Laws
    • Financial Services & Capital Markets
    • Global Financial Reporting Standards
    • Multidisciplinary Case Study
  • Paper 7: Direct Tax Laws & International Taxation
    • Part I: Direct Tax Laws (70 Marks)
    • Part II: International Taxation (30 Marks)
  • Paper 8: Indirect Tax Laws (100 Marks)
    • Part I: Goods and Service Tax (75 Marks)
    • Part II: Customs and FDP (25 Marks)

Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS) (in replacement of Orientation Course & Information Technology Training)

Duration: 4 weeks (2 weeks for soft skills and 2 weeks for IT)
When to complete: Students registering for the Intermediate course shall be required to successfully complete ICITSS before commencement of practical training.

Practical Training

Duration of Practical Training: Three Years

Commences after completing Integrated Course on Information Technology and Soft Skills (ICITSS) and passing either or both groups of Intermediate.

For direct entrants coming through Graduation and Post Graduation route, the practical training commences immediately after they complete four weeks ICITSS.

For direct entrants who have passed Intermediate level examination of Institute of Company Secretaries of India or Institute of Cost Accountants of India, the practical training commences immediately after completing Integrated Course on Information Technology and Soft Skills (ICITSS) and passing either or both groups of Intermediate.

Advance Four Weeks Integrated Course on Information Technology and Soft Skills (AICITSS) (in replacement of General Management and Communication Skills(GMCS) & Advanced Information Technology Training)

Duration: 4 weeks (2 weeks for soft skills and 2 weeks for Advance IT)

When to complete: Students undergoing Practical training shall be required to do AICITSS during the last 2 years of Practical training but to successfully complete the same before being eligible to appear in the Final Examination.

The students will be tested on “Information System Risk Management and Audit” under AICITSS. The students would be tested through online test paper/ OMR Test Paper conducted by the examination department which they would be required to qualify to be eligible to appear for Final Examination.

We have also CA Course mobile app for student convenient -

Download and Give Review, Comment us: CA CPT APP

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