CA Inter Syllabus

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CA Inter Syllabus is designed by ICAI Board of Studies(Bos). There are 6 Papers covering 9 subjects and approximately 95 Chapters. The 6 papers are divided into 2 groups of 3 papers each - Group 1 & Group 2.

The syllabus is designed in a manner that there is an almost equal mix of theory & practical subjects. A CA Inter student is expected to attain not only professional knowledge but also the ability to apply such knowledge in problem solving.

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CA Inter Syllabus - Papers, Subjects, Exam pattern

CA INTER PAPERS EXAM PATTERN MARKS
GROUP 1
Paper 1
Advanced Accounting
30% Objective
70% Descriptive
100
Paper 2
Corporate and Other Law

Part A - Company Law and Limited Liability Partnership Law (70 Marks)
Part B - Other Laws (30 Marks)
30% Objective
70% Descriptive
100
Paper 3
Taxation

Part A - Direct Taxation (50 Marks)
Part B - Indirect Taxation (50 Marks)
30% Objective
70% Descriptive
100
GROUP 2
Paper 4
Cost and Management Accounting
30% Objective
70% Descriptive
100
Paper 5
Auditing and Ethics
30% Objective
70% Descriptive
100
Paper 6
Financial Management and Strategic Management

Part A - Financial Management (50 Marks)
Part B - Strategic Management (50 Marks)
30% Objective
70% Descriptive
100

CA Inter Syllabus - Chapters & Section-wise exam weightage

CA Inter Group 1 syllabus

1
Advanced Accounting

(100 Marks, Three Hours exam, 30% Objective & 70% Descriptive Paper)

There are 15 Chapters in the ICAI CA Inter Advanced Accounting book. The chapters and their weightage are mentioned below.

Exam Weightage CA Inter Advanced Accounting subject Chapters
-

Chp 1: Introduction to Accounting Standards

-

Chp 2: Framework for preparation and presentation of Financial Statements

-

Chp 3: Applicability of Accounting Standards

-

Chp 4: Presentation & Disclosures Based Accounting Standards

-

Chp 5: Assets Based Accounting Standards

-

Chp 6: Liabilities Based Accounting Standards

-

Chp 7: Accounting Standards Based On Items Impacting Financial Statements

-

Chp 8: Revenue Based Accounting Standards

-

Chp 9: Other Accounting Standards

-

Chp 10: Accounting Standards for Consolidated Financial Statement

-

Chp 11: Financial Statements of Companies

-

Chp 12: Buyback of Securities

-

Chp 13: Amalgamation of Companies

-

Chp 14: Accounting for Reconstruction of Companies

-

Chp 15: Accounting for Branches including Foreign Branches

2
Corporate and Other Laws

(100 Marks, Three Hours exam, 30% Objective & 70% Descriptive Paper)

There are 2 parts in this subject.

Part I – Corporate Law (70 Marks – 49 Marks Descriptive and 21 Marks MCQs)

There are 12 Chapters in the ICAI CA Inter Corporate Law book. The chapters and their weightage are mentioned below.

Exam Weightage CA Inter Corporate Law subject Chapters
-

Chp 1: Preliminary

Chp 2: Incorporation of company and matters incidental thereto

Chp 3: Prospectus and Allotment of Securities

Chp 4: Share capital and Debentures

-

Chp 5: Acceptance of Deposits by companies

Chp 6: Registration of Charges

Chp 7: Management and Administration

-

Chp 8: Declaration and payment of dividend

Chp 9: Accounts of companies

Chp 10: Audit and auditors

-

Chp 11: Companies Incorporated Outside India

Chp 12: The Limited Liability Partnership Act, 2008

Part II – Other Laws (30 Marks - 21 Marks Descriptive and 9 Marks MCQs)

There are 3 Chapters in the ICAI CA Inter Other Laws book. The chapters and their weightage are mentioned below.

Exam Weightage CA Inter Other Laws subject Chapters
-

Chp 1: The General Clauses Act, 1897

-

Chp 2: Interpretation of Statutes

-

Chp 3: The Foreign Exchange Management Act, 1999

3
Taxation

(100 Marks, Three Hours exam, 30% Objective & 70% Descriptive Paper)

There are 2 sections in this subject.

Part 1 – Income Tax Law (50 Marks – 35 Marks Descriptive and 15 Marks MCQs)

There are 9 Chapters in the ICAI CA Inter Income tax book. The chapters and their weightage are mentioned below

Exam Weightage CA Inter Income Tax subject Chapters
-

Chp 1: Basic Concepts

Chp 2: Residential status and scope of total income

-

Chp 3: Head of Income

Salaries

Income from house property

Profit and gains of business or profession

Capital gains

Income from other sources

Chp 4: Income of other persons included in assessee's total income

-

Chp 5: Aggregation of income, Set off and carry forward of losses

Chp 6: Deductions from gross total income

Chp 7: Advance tax, Tax deduction at source and and Introduction to tax collection at source

-

Chp 8: Provisions for filing return of income and self assessment

Chp 9: Income Tax Liability – Computation and Optimisation

Part II – Indirect Taxes (50 Marks - 35 Marks Descriptive and 15 Marks MCQs)

There are 15 Chapters in the ICAI CA Inter Indirect taxes book. The chapters and their weightage are mentioned below

Exam Weightage CA Inter Indirect Tax subject Chapters
-

Chp 1: GST in India - an introduction

-

Chp 2: Supply under GST

Chp 3: Charge of GST

Chp 4: Place of Supply

Chp 5: Exemptions from GST

Chp 6: Time of Supply

-

Chp 7: Value of Supply

Chp 8: Input Tax Credit

Chp 9: Registration

Chp 10: Tax Invoice; Credit and Debit Notes

-

Chp 11: Accounts and Records

Chp 12: E-Way Bill

Chp 13: Payment of Tax

Chp 14: Tax Deduction at Source and Collection of Tax at Source

Chp 15: Returns

CA Inter Group 2 syllabus

4
Cost & Management accounting

(100 Marks, Three Hours exam, 30% Objective & 70% Descriptive Paper)

There are 15 Chapters in the ICAI CA Inter Costing book. The chapters and their weightage are mentioned below

Exam Weightage CA Inter Cost & Management accounting subject Chapters
-

Chp 1: Introduction to Cost and Management Accounting

-

Chp 2: Material cost

Chp 3: Employee cost and direct expenses

Chp 4: Overheads - Absorption costing method

Chp 5: Activity Based Costing

Chp 6: Cost sheet

-

Chp 7: Cost accounting systems

Chp 8: Unit and Batch costing

Chp 9: Job costing

-

Chp 10: Process and operation costing

Chp 11: Joint products and by products

Chp 12: Service costing

-

Chp 13: Standard costing

Chp 14: Marginal costing

Chp 15: Budget and budgetary control

5
Auditing and Ethics

(100 Marks, Three Hours exam, 30% Objective & 70% Descriptive Paper)

There are 10 Chapters in the ICAI CA Inter Auditing and Ethics book. The chapters and their weightage are mentioned below.

Exam Weightage CA Inter Auditing and Ethics subject Chapters
-

Chp 1: Nature, objective and scope of audit

Chp 2: Audit strategy, audit planning and audit programme

Chp 3: Risk assessment and internal control

Chp 4: Audit Evidence

-

Chp 5 : Audit of items of financial statements

Chp 6: Audit Documentation

-

Chp 7: Completion and Review

Chp 8: Audit Report

-

Chp 9: Special Features of Audit of Different Type of Entities

Chp 10: Audit of Banks

6
Financial Management and Strategic Management

(100 Marks, Three Hours exam, 30% Objective & 70% Descriptive Paper)

There are 2 sections in this subject.

Part I – Financial Management (50 Marks – 35 Marks Descriptive and 15 Marks MCQs)

There are 9 Chapters in the ICAI CA Inter Financial Management Book. The chapters and their weightage are mentioned below

Exam Weightage CA Inter Financial Management subject Chapters
-

Chp 1: Scope and objectives of financial management

Chp 2: Types of financing

Chp 3: Financial analysis and planning-ratio analysis

-

Chp 4: Cost of capital

Chp 5: Financing decisions - capital structure

Chp 6: Financing decisions - leverages

-

Chp 7: Investment decisions

Chp 8: Dividend decisions

-

Chp 9: Management of working capital

Part II – Strategic Management (50 Marks – 35 Marks Descriptive and 15 Marks MCQs)

There are 5 Chapters in the ICAI CA Inter Strategic Management book. The chapters and their weightage are mentioned below

Exam Weightage CA Inter Strategic Management subject Chapters
-

Chp 1: Introduction to strategic management

-

Chp 2: Strategic Analysis External Environment

-

Chp 3: Strategic Analysis Internal Environment

-

Chp 4: Strategic Choices

-

Chp 5: Strategy implementation and Evaluation

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