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 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 |
(100 Marks, Three Hours exam, 100% Descriptive Paper)
Learning Objective:
To acquire the ability to apply specific accounting standards and legislations to different transactions and events for preparation and presentation of financial statements of various business entities.
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 |
(100 Marks, Three Hours exam, 70% Descriptive Paper and 30% MCQs)
Learning Objective:
To make the students aware of legal provisions of the selected laws and to analyze and apply the related provisions addressing issues in moderately complex scenarios.
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 |
(100 Marks, Three Hours exam, 100% Descriptive)
Learning Objective:
To develop an understanding of the basic concepts and applications to establish the cost associated with the production of products and provision of services and apply the same to determine prices.
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 |
(100 Marks, Three Hours exam, 70% Descriptive Paper and 30% MCQs)
Learning Objective:
To develop an understanding of the provisions of income-tax law and goods and services tax law and to acquire the ability to apply such knowledge to make computations and address application oriented issues.
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 |
(100 Marks, Three Hours exam, 100% Descriptive Paper)
Learning Objective:
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 |
(100 Marks, Three Hours exam, 70% Descriptive Paper and 30% MCQs)
Learning Objective:
To provide knowledge of generally accepted auditing procedures and of techniques and skills needed to apply them in audit engagements.
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 |
(100 Marks, Three Hours exam, 70% Descriptive Paper and 30% MCQs)
Learning Objective:
EIS Subject -
To develop an understanding of technology enabled Information Systems and their impact on enterprise wide processes, risks and controls.
SM Subject -
To enable students to learn newer and different concepts and acquire multidimensional skills.
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 |
(100 Marks, Three Hours exam, 100% Descriptive Paper)
Learning Objective:
To develop an understanding of various aspects of Financial Management & Economics and acquire the ability to apply such knowledge in decision-making.
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 |
