CA Inter Syllabus

CA Inter Syllabus is designed by ICAI Board of Studies(Bos). There are 8 Papers covering 12 subjects and approximately 110 Chapters. The 8 papers are divided into 2 groups of 4 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
Accounting
100% Descriptive 100
Paper 2
Corporate Laws & Other Laws

Part A - Corporate Laws (60 Marks)
Part B - Other Laws (40 Marks)
70% Descriptive
30% Objective
100
Paper 3
Cost & Management Accounting
100% Descriptive 100
Paper 4
Taxation

Part A - Direct Taxation (60 Marks)
Part B - Indirect Taxation(40 Marks)
70% Descriptive
30% Objective
100
GROUP 2
Paper 5
Advanced Accounting
100% Descriptive 100
Paper 6
Auditing & Assurance
70% Descriptive
30% Objective
100
Paper 7
Enterprise Information System & Strategic Management

Part A - Enterprise Information System (50 Marks)
Part B - Strategic Management (50 Marks)
70% Descriptive
30% Objective
100
Paper 8
Financial Management & Economics for Finance

Part A - Financial Management (60 Marks)
Part B - Economics for Finance (40 Marks)
100% Descriptive 100

CA Inter Syllabus - Chapters & Section-wise exam weightage

CA Inter Group 1 syllabus

1
Accounting

(100 Marks, Three Hours exam, 100% Descriptive Paper)

There are 14 Chapters in the ICAI CA Inter Accounting book. The chapters and their weightage are mentioned below.

Exam Weightage CA Inter Accounting subject Chapters
20 - 25%

Chp 1: Introduction to Accounting Standards

Chp 2: Framework for Preparation and Presentation of Financial Statements

Chp 3: Application of Accounting Standards

20 - 25%

Accounting for Special Transactions:

Chp 9: Investment

Chp 10: Insurance claims for loss of stock and loss of profit

Chp 11: Hire – Purchase and Installment Sale Transactions

20 - 25%

Special Type of Accounting

Chp 12: Departmental Accounting

Chp 13: Accounting for branches including foreign branches

Chp 14: Accounts from Incomplete Records

30 - 35%

Company Accounts

Chp 4: Preparation of financial statements – Statement of Profit and Loss, Balance Sheet and Cash Flow Statement

Chp 5: Profit (Loss) prior to incorporation

Chp 6: Accounting for bonus issue and right issue

Chp 7: Redemption of preference shares

Chp 8: Redemption of debentures

2
Corporate Other Laws

(100 Marks, Three Hours exam, 70% Descriptive Paper and 30% MCQs)

There are 2 parts in this subject.

Part I – Corporate Law (60 Marks – 42 Marks Descriptive and 18 Marks MCQs)

There are 10 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
25 - 40%

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 - 35%

Chp 5: Acceptance of Deposits by companies

Chp 6: Registration of Charges

Chp 7: Management and Administration

35 - 40%

Chp 8: Declaration and payment of dividend

Chp 9: Accounts of companies

Chp 10: Audit and auditors

Part II – Other Laws (40 Marks - 28 Marks Descriptive and 12 Marks MCQs)

There are 4 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
30 - 35%

Chp 1: The Indian Contract Act, 1872

20 - 35%

Chp 2: The Negotiable Instruments Act, 1881

15 - 25%

Chp 3: The General Clauses Act, 1897

15 - 25%

Chp 4: Interpretation of statutes

3
Cost and Management Accounting

(100 Marks, Three Hours exam, 100% Descriptive)

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

Exam Weightage CA Inter Costing Subject Chapters
10 - 15%

Chp 1: Overview of Cost and Management Accounting

35 - 40%

Ascertainment of Cost and Cost Accounting System

Chp 2: Material Cost

Chp 3: Employee Cost

Chp 4: Overheads

Chp 5: Concepts of Activity Based Costing (ABC)

Chp 6: Recording and Accounting of Costs

25 - 30%

Methods of Costing

Chp 7: Cost sheet

Chp 8: Unit and Batch costing

Chp 9: Job costing and contract costing

Chp 10: Process and operation costing

Chp 11: Joint product and by products

Chp 12: Service costing

20 - 25%

Cost Control and Analysis

Chp 13: Standard Costing

Chp 14: Marginal Costing

Chp 15: Budget and Budgetary Control

4
Taxation

(100 Marks, Three Hours exam, 70% Descriptive Paper and 30% MCQs)

There are 2 sections in this subject.

Part 1 – Income Tax Law (60 Marks – 42 Marks Descriptive and 18 Marks MCQs)

There are 10 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
15 - 20%

Chp 1: Basic Concepts

Chp 2: Residential status and scope of total income

25 - 35%

Chp 3: Incomes which do not form part of total income

Chp 4: Heads of income and the provisions governing computation of income under different heads

Salaries

Income from house property

Profit and gains of business or profession

Capital gains

Income from other sources

15 - 20%

Chp 5: Income of other persons included in assessee's total income

Chp 6: Aggregation of income; Set-off, or carry forward and set-off of losses

Chp 7: Deductions from gross total income

15 - 20%

Chp 8: Computation of total income and tax liability of individuals

15 - 20%

Chp 9: Advance tax, tax deduction at source and Introduction to tax collection at source

Chp 10: Provisions for filing return of income and self-assessment

Part II – Indirect Taxes (40 Marks - 28 Marks Descriptive and 12 Marks MCQs)

There are 10 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
0 - 5%

Chp 1: GST in India - an introduction

50 - 80%

Chp 2: Supply under GST

Chp 3: Charge of GST

Chp 4: Exemptions from GST

Chp 5: Time and Value of Supply

Chp 6: Input Tax Credit

25 - 40%

Chp 7: Registration

Chp 8: Tax invoice, Credit and debit notes; E-way bill

Chp 9: Payment of tax

Chp 10: Returns

CA Inter Group 2 syllabus

5
Advanced Accounting

(100 Marks, Three Hours exam, 100% Descriptive Paper)

There are 10 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
20 - 26%

Chp 1: Application of Accounting Standards

33 - 38%

Chp 3: Accounting for employee stock option plans

Chp 4: Buy back of securities and equity shares with differential rights

Chp 5: Amalgamation of companies

Chp 6: Internal reconstruction

Chp 7: Liquidation of companies

12 - 16%

Chp 8: Banking Companies

Chp 9: Non-banking financial companies

25 - 30%

Chp 10: Consolidated financial statements

Chp 2: Dissolution of partnership firms; Amalgamation, conversion and sale of partnership firms

6
Auditing and Assurance

(100 Marks, Three Hours exam, 70% Descriptive Paper and 30% MCQs)

There are 13 Chapters in the ICAI CA Inter Auditing and Assurance book. The chapters and their weightage are mentioned below.

Exam Weightage CA Inter Auditing subject Chapters
20 - 25%

Chp 1: Nature, objective and scope of audit

Chp 2: Audit strategy, audit planning and audit programme

Chp 7: Audit Sampling

Chp 8: Analytical Procedures

5 - 15%

Chp 3: Audit Documentation and Audit Evidence

10 - 15%

Chp 4: Risk Assessment and Internal Control

Chp 6: Audit in an Automated Environment

15 - 20%

Chp 5: Fraud and responsibilities of the auditor in this regard

Chp 10: The Company Audit

5 - 15%

Chp 11 Audit Report

10 - 15%

Chp 9: Audit of Items of Financial Statements

10 - 20%

Chp 12: Audit of Banks

Chp 13: Audit of Different Types of Entities

7
Enterprise Information Systems and Strategic Management

(100 Marks, Three Hours exam, 70% Descriptive Paper and 30% MCQs)

There are 2 sections in this subject.

Part I – Enterprise Information Systems (50 Marks – 35 Marks Descriptive and 15 Marks MCQs)

There are 5 Chapters in the ICAI CA Inter Enterprise Information Systems Book. The chapters and their weightage are mentioned below.

Exam Weightage CA Inter Enterprise Information Systems subject Chapters
15 - 25%

Chp 1: Automated Business Processes

15 - 25%

Chp 2: Financial and Accounting Systems

15 - 25%

Chp 3: Information Systems and its Components

15 - 25%

Chp 4: E-Commerce, M-Commerce and Emerging Technologies

15 - 25%

Chp 5: Core Banking Systems

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

There are 8 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
10 - 20%

Chp 1: Introduction to Strategic Management

10 - 20%

Chp 2: Dynamics of Competitive Strategy

10 - 20%

Chp 3: Strategy Management Process

10 - 20%

Chp 4: Corporate Level Strategies

10 - 20%

Chp 5: Business Level Strategies

10 - 20%

Chp 6: Functional Level Strategies

10 - 20%

Chp 7: Organisation and Strategic Leadership

10 - 20%

Chp 8: Strategy Implementation and Control

8
Financial Management and Economics for Finance

(100 Marks, Three Hours exam, 100% Descriptive Paper)

There are 2 sections in this subject.

Part I – Financial Management (60 Marks)

There are 10 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
10 - 15%

Chp 1: Scope and objectives of financial management

Chp 2: Types of financing

Chp 3: Financial analysis and planning-ratio analysis

40 - 45%

Chp 4: Cost of capital

Chp 5: Financing decisions - capital structure

Chp 6: Financing decisions - leverages

30 - 35%

Chp 7: Investment decisions

Chp 8: Risk analysis in capital budgeting

Chp 9: Dividend decisions

10 - 15%

Chp 10: Management of working capital

Part II – Economics for Finance (40 Marks)

There are 4 Chapters in the ICAI CA Inter economics for finance book. The chapters and their weightage are mentioned below

Exam Weightage CA Inter Economics subject Chapters
20 - 30%

Chp 1: Determination of National Income

20 - 30%

Chp 2: Public Finance

20 - 30%

Chp 3: Money Market

20 - 30%

Chp 4: International Trade

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