CA Inter Syllabus


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CA Inter Syllabus - Papers, Subjects, Exam pattern

CA INTER NEW SYLLABUS EXAM PATTERN MARKS
CA INTER 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
CA INTER 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
Watch Lectures
55%-65%

Chp 1: Introduction to Accounting Standards

Chp 2: Framework for preparation and presentation of Financial Statements

Chp 3: Applicability of Accounting Standards

  • AS 1, AS 2, AS 3, AS 4, AS 5, AS 7, AS 9, AS 10, AS 11, AS 12, AS 13, AS 14, AS 15, AS 16, AS 17, AS 18, AS 19, AS 20, AS 21, AS 22, AS 23, AS 24, AS 25, AS 26, AS 27, AS 28, AS 29
30%-35%

Chp 4: Company Accounts

  • Schedule III to the CompaniesAct, 2013 (Division I)
  • Preparation of financial statements – Statement of Profit and Loss, Balance Sheet and Cash Flow Statement
  • Buy back of securities
  • Accounting for reconstruction of companies
5%-10%

Chp 5: 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
Watch Lectures
20%-30%

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

20%-30%

Chp 5: Acceptance of Deposits by companies

Chp 6: Registration of Charges

Chp 7: Management and Administration

30%-35%

Chp 8: Declaration and payment of dividend

Chp 9: Accounts of companies

Chp 10: Audit and auditors

Chp 11: Companies Incorporated Outside India

15%-20%

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
Watch Lectures
35%-40%

Chp 1: The General Clauses Act, 1897

25%-30%

Chp 2: Interpretation of Statutes

30%-40%

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
Watch Lectures
10%-20%

Chp 1: Basic Concepts

Chp 2: Residential status and scope of total income

25%-30%

Chp 3: Head of Income

  • Salaries
  • Income from house property
  • Profit and gains of business or profession
  • Capital gains
  • Income from other sources
25%-30%

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

15%-20%

Chp 5: Advance Tax, Tax deduction at source and tax collection at source

Chp 6: Provisions for filing return of income and self-assessment

20%-25%

Chp 7: Provisions for filing return of income and self assessment

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
Watch Lectures
0%-5%

1: GST in India - an introduction

50%-80%

2: Levy and collection of CGST and IGST

  • Application of CGST/IGST law
  • Concept of supply including composite and mixed supplies
  • Charge of tax including reverse charge
  • Exemption from tax
  • Composition levy

3: Basic concepts of

  • Classification
  • Place of supply
  • Time of supply
  • Value of Supply
  • Input tax credit

4: Computation of GST liability

20%-45%

5: Registration

6: Tax invoice; Credit and Debit Notes; Electronic way bill

7: Accounts and Records

8: Payment of tax

9: 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
Watch Lectures
10%-15%

Chp 1: Introduction to Cost and Management Accounting

35%-40%

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

20%-25%

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

25%-30%

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
Watch Lectures
4%-6%

Chp 1: Nature, objective and scope of audit

8%-12%

Chp 2: Audit strategy, audit planning and audit programme

Chp 3: Risk assessment and internal control

12%-18%

Chp 4: Audit Evidence

Chp 6: Audit Documentation

12%-20%

Chp 5 : Audit of items of financial statements

8%-12%

Chp 7: Completion and Review

Chp 8: Audit Report

12%-18%

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

Chp 10: Audit of Banks

8%-10%

Chp 11: 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
Watch Lectures
10%-15%

1: Financial Management and Financial Analysis

  • Introduction to Financial Management Function
  • Financial Analysis through Ratios
45%-50%

2: Financing Decisions and Cost of Capital

  • Sources of Finance
  • Cost of Capital
  • Capital Structure Decisions
  • Leverages
20%-25%

3: Capital Investment and Dividend Decisions

  • Capital Investment Decisions
  • Dividend Decisions
15%-20%

4: 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
Watch Lectures
15%-25%

Chp 1: Introduction to strategic management

15%-25%

Chp 2: Strategic Analysis External Environment

15%-25%

Chp 3: Strategic Analysis Internal Environment

15%-25%

Chp 4: Strategic Choices

15%-25%

Chp 5: Strategy implementation and Evaluation

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