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CA Intermediate 2019 Syllabus With Chapter-Wise Weightage

By Admin |
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The syllabus of CA Intermediate has been through a lot of changes. Under the revised scheme of education introduced by ICAI, there has been a lot of changes in the CA Intermediate syllabus. Under the old scheme, there were 7 papers, now there are 8. The total marks of the exam was 700, now, it is 800. This is just the overview, there has been a lot of other changes in the CA Intermediate syllabus under the new scheme. Refer to be table given below for a quick glance at the changes.

CA Intermediate Syllabus Old Scheme Vs. New Scheme

 

Old Scheme (IPCC)

New Scheme (CA Intermediate)

700 Marks and 7 papers

800 Marks and 8 papers

Group 1

Accounting (100 Marks)

Accounting (100 Marks)

Business Laws, Company Law(30 + 30 Marks),Ethics and Communication (20 + 20 Marks)

Corporate (60 Marks)and Other Laws (40 Marks)

Cost Accounting (50 Marks)Financial Management (50 Marks)

Cost Accounting (100 Marks)

Taxation (DT 50 Marks | IDT 50 Marks)

Direct Tax Laws (60 Marks) and Indirect Tax Laws (40 Marks)

Group 2

Advanced Accounting (100 Marks)

Advanced Accounting (100 Marks)

Auditing and Assurance (100 Marks)

Auditing and Assurance (100 Marks)

 

Financial Management (60 Marks) Business Economic Environment (40 Marks)

Information Technology (50 Marks) Strategic Management (50 Marks)

Information Technology (60 Marks) Strategic Management (40 Marks)

Click here to download the entire syllabus under new scheme.

Skill Assessment Specification under the Revised Scheme of Syllabus


Under the revised scheme of syllabus, more than just the syllabus has changed. The parameters of assessment in CA intermediate has also changed. In certain papers more emphasis will be given to analysis and application of the topics in the syllabus. This is especially true in the case of practical papers. Whereas, in theory papers, the students will be tested on their comprehension and knowledge of the concepts.

For paper-wise skill assessment specification, refer to the table given below:

INTERMEDIATE COURSE

Level I

Level II

Comprehension &

Knowledge

Analysis &

Application

1

Accounting

5%-15%

85%-95%

2

Part I: Corporate Laws

40%-55%

45%-60%

Part II: Other Laws

35%-55%

45%-65%

3

Cost and Management Accounting

20%-30%

70%-80%

4A

Taxation: Income?tax law

5%-20%

80%-95%

4B

Taxation: Indirect tax laws

20%-45%

55%-80%

5

Advanced Accounting

5%-15%

85%-95%

6

Auditing and Assurance

30%-55%

45%-70%

7A

Enterprise Information System

40%-65%

35%-60%

7B

Strategic Management

50%-70%

30%-50%

8A

Financial Management

20%-30%

70%-80%

8B

Economics for Finance

60%-80%

20%-40%

CA Intermediate Syllabus, Chapter-wise Weightage for Each Subject

 

Intermediate Course Paper 1: Accounting (100 Marks)

20%-25%

Process of formulation of Accounting Standards including Ind AS (IFRS converged standards) and IFRSs;

Convergence vs adoption; objective and concepts of carve outs.

Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards)

25% -30%

Company Accounts:

30% -35%5.

Accounting for Special Transactions:

Special Type of Accounting:

15%-20%

Dissolution of partnership firms including piecemeal distribution of assets; Amalgamation of partnership firms;

Conversion of partnership firm into a company and Sale to a company; Issues related to accounting in Limited Liability Partnership.

 

Intermediate Course Paper 2: Corporate and Other Laws (100 Marks)

Part I - Company Law (60 Marks)

The Companies Act, 2013- Section 1 to 148

30%-40%

Preliminary

Incorporation of company and matters incidental thereto

Prospectus and Allotment of securities

Share capital and Debentures

30%-40%

Acceptance of Deposits by companies

Registration of Charges

Management and Administration

25%-35%

Declaration and payment of dividend

Accounts of companies

Audit and auditors

Part II - Other Laws (40 Marks)

 

25%-35%

The Indian Contract Act, 1872 (Specific contracts covered from section 123 onwards): Contract of Indemnity and

Guarantee, Bailment, Pledge, Agency

20%-35%

The Negotiable Instruments Act, 1881: Meaning of Negotiable Instruments, Characteristics, Classification of

Instruments, Different provisions relating to Negotiation, Negotiability, Assignability, Right and Obligation of parties,

presentment of Instruments, Rules of Compensation

20%-25%

The General Clauses Act, 1897: Important Definitions, Extent and Applicability, General Rules of Construction,

Powers and Functionaries, Provisions as to Orders, Rules, etc. made under Enactments, Miscellaneous

15%-25%

Interpretation  of  statutes:  Rules  of  Interpretation  of  statutes,  Aids  to  interpretation,  Rules  of

Interpretation/construction of Deeds and Documents

 

Intermediate Course Paper 3: Cost and Management Accounting(100 Marks)

10%-15%

Overview of Cost and Management Accounting

35%-40%

Ascertainment of Cost and Cost Accounting System

25%-30%

Methods of Costing

20%-25%

Cost Control and Analysis

 

Intermediate Course Paper 4: Taxation (100 Marks)

Section A: Income-tax Law (60 Marks)

5%-10%

Basic Concepts

10%-15%

Residential status and scope of total income

 Incomes which do not form part of total income (other than charitable trusts and institutions, political parties and electoral trusts)

Heads of income and the provisions governing computation of income under different heads

10%-15%

Income of other persons included in assessee's total income

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

Deductions from gross total income

20%-25%

Computation of total income and tax liability of individuals

15%-20%

Advance tax, tax deduction at source

Introduction to tax collection at source

Provisions for filing return of income and self-assessment

 

Section B: Indirect Taxes (40 Marks)

30%-50%

Levy and collection of CGST and IGST

Basic concepts of time and value of supply

Input tax credit

20%-30%

Computation of GST liability

25%-40%

Registration

Tax invoice; Credit and Debit Notes; Electronic way bill

Returns

Payment of tax

0 - 5%

Concept of indirect taxes - Concept and features of indirect taxes; Principal indirect taxes

GST Laws: An introduction including Constitutional aspects

 

 

Intermediate Course Paper 5: Advanced Accounting (100 Marks)

20%-25%

Application of Accounting Standards

Application of Guidance Notes issued by the ICAI on specified accounting aspects

35%-40%

Special Aspects of Company Accounts

Reorganization and Liquidation of Companies

15%-20%

Financial Reporting of Banking, Financial Services and Insurance (BFSI)

20%-25%

Valuation of goodwill

Consolidated Financial Statements

 

 

Intermediate Course Paper 6: Auditing and Assurance (100 Marks)

20% - 25%

Nature, Objective and Scope of Audit

Audit Strategy, Audit Planning and Audit Programme

Audit Sampling

Analytical Procedures

5% - 15%

Audit Documentation and Audit Evidence

10% - 15%

Risk Assessment and Internal Control

Audit in an Automated Environment:

15% - 20%

Fraud and Responsibilities of the Auditor in this Regard

The Company Audit

5% - 15%

Audit Report

10% - 15%

Audit of Items of Financial Statements

10% - 20%

Audit of Banks

Audit of Different Types of Entities

 

 

Intermediate Course Paper 7A: Enterprise Information Systems (50 Marks)

15% - 25%

Automated Business Processes

15% - 25%

Financial and Accounting Systems

15% - 25%

Information Systems and its Components

15% - 25%

E-Commerce, M-Commerce and Emerging Technologies

15% - 25%

Core Banking Systems

 

 

Intermediate Course Paper 7B: Strategic Management (50 Marks)

10%-15%

Introduction to Strategic Management

10%-15%

Dynamics of Competitive Strategy

10%-15%

Strategy Management Process

10%-15%

Corporate Level Strategies

10%-15%

Business Level Strategies

10%-15%

Functional Level Strategies

10%-15%

Organization and Strategic Leadership

10%-15%

Strategy Implementation and Control

 

Intermediate Course Paper 8A: Financial Management (60 Marks)

10%-15%

Financial Management and Financial Analysis

40%-45%

Financing Decisions

30%-35%

Capital Investment and Dividend Decisions

10%-15%

Management of Working Capital

Intermediate Course Paper 8B: Economics for Finance (Marks 40)

 

20%-30%

Determination of National Income

20%-30%

Public Finance

 

Intermediate Course Paper 8B: Economics for Finance (Marks 40)

20%-30%

Determination of National Income

20%-30%

Public Finance

20%-30%

The Money Market

20%-30%

International Trade

 

Having an awareness about the exam syllabus, the weightage of the chapters is definitely going to aid your CA Intermediate exam preparation. Planning to appear for CA Intermediate in 2019? Enroll for JK Shah Classes online with CAprep18. Call now @ 1800-212-8575

Intermediate Course Paper 1: Accounting (100 Marks)

20%-25%

Process of formulation of Accounting Standards including Ind AS (IFRS converged standards) and IFRSs;

Convergence vs adoption; objective and concepts of carve outs.

Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards)

25% -30%

Company Accounts:

30% -35%5.

Accounting for Special Transactions:

Special Type of Accounting:

15%-20%

Dissolution of partnership firms including piecemeal distribution of assets; Amalgamation of partnership firms;

Conversion of partnership firm into a company and Sale to a company; Issues related to accounting in Limited Liability Partnership.

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