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 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 |
(100 Marks, Three Hours exam, 30% Objective & 70% Descriptive Paper)
Learning Objective:
To acquire the ability to apply specific accounting standards and legislations to different transactions and events and in preparation and presentation of financial statements of various business entities.
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 |
(100 Marks, Three Hours exam, 30% Objective & 70% Descriptive Paper)
Learning Objective:
To develop an understanding of the legal provisions and acquire the ability to analyse and apply the laws in practical situations.
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 |
(100 Marks, Three Hours exam, 30% Objective & 70% Descriptive Paper)
Learning Objective:
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 |
(100 Marks, Three Hours exam, 30% Objective & 70% Descriptive Paper)
Learning Objective:
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 |
(100 Marks, Three Hours exam, 30% Objective & 70% Descriptive Paper)
Learning Objective:
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 |
(100 Marks, Three Hours exam, 30% Objective & 70% Descriptive Paper)
Learning Objective:
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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