CA Intermediate Accounting Syllabus |
---|
The CA Intermediate syllabus clearly communicates the scope and requirement of courses. While going through the CA Intermediate syllabus of Accounting, a student can understand how the course is different from the previous guidelines, what is the objective of the course and where does it lead to both intellectually and practically as a CA. |
PAPER - 1: ACCOUNTANCY | |
---|---|
One Paper, 3 Hours | 100 Marks |
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. |
|
Contents
Note:- If either a new Accounting Standards (AS), Announcements and Limited Revisions to AS are issued or the earlier one are withdrawn or new AS, Announcements and Limited Revisions to AS are issued in place of existing AS, Announcements and Limited Revisions to AS, the syllabus will accordingly include / exclude such new developments in the place of the existing ones with effect from the date to be notified by the Institute. |
PAPER - 2: CORPORATE AND OTHER LAWS | |
---|---|
One Paper, 3 Hours | 100 Marks |
PART I - COMPANY LAW (60 Marks) | |
Objective: To develop an understanding of the provisions of company law and acquire the ability to address application-oriented issues. |
|
Contents
Note:- The provisions of the Companies Act, 1956 which are still in force would form part of the syllabus till the time their corresponding or new provisions of the Companies Act, 2013 are enforced. |
|
PART II - OTHER LAWS (40 Marks) | |
Objective:
|
|
Contents
Note:- If new legislations are enacted in place of the existing legislations, the syllabus would include the corresponding provisions of such new legislations with effect from a date notified by the Institute. Similarly, if any existing legislation ceases to have effect, the syllabus will accordingly exclude such legislation with effect from the date to be notified by the Institute. The specific inclusions/exclusions in the various topics covered in the syllabus will be affected every year by way of Study Guidelines, if required. |
PAPER - 3: COST AND MANAGEMENT ACCOUNTING | |
---|---|
One Paper, 3 Hours | 100 Marks |
Objective:
|
|
Contents
|
PAPER - 4: TAXATION | |
---|---|
One Paper, 3 Hours | 100 Marks |
Objective:
|
|
SECTION A - INCOME TAX LAW (60 Marks) | |
Contents
|
|
SECTION B - INDIRECT TAXES (40 Marks) | |
Contents
Note:- If any new legislation(s) is enacted in place of an existing legislation(s), the syllabus will accordingly include the corresponding provisions of such new legislation(s) in place of the existing legislation(s) with effect from the date to be notified by the Institute. Similarly, if any existing legislation ceases to have effect, the syllabus will accordingly exclude such legislation with effect from the date to be notified by the Institute. Students shall not be examined with reference to any particular State GST Law. Consequential / corresponding amendments made in the provisions of the Income-tax law and Goods and Services Tax laws covered in the syllabus of this paper which arise out of the amendments made in the provisions not covered in the syllabus will not form part of the syllabus. Further, the specific inclusions/exclusions in the various topics covered in the syllabus will be effected every year by way of Study Guidelines. The specific inclusions / exclusions may also arise due to additions / deletions every year by the annual Finance Act. |
GROUP II - PAPER 5: ADVANCED ACCOUNTING | |
---|---|
One Paper, 3 Hours | 100 Marks |
Objectives:
|
|
Contents
Notes :
|
PAPER 6: AUDITING AND ASSURANCE (100 MARKS) | |
---|---|
One Paper, 3 Hours | 100 Marks |
Objective:
|
|
Notes :
|
PAPER – 7 : ENTERPRISE INFORMATION SYSTEMS AND STRATEGIC MANAGEMENT | |
---|---|
One Paper, 3 Hours | 100 Marks |
SECTION A : ENTERPRISE INFORMATION SYSTEMS (50 MARKS) | |
Objective:
|
|
Contents:
|
|
SECTION B : STRATEGIC MANAGEMENT (50 MARKS) | |
Objective:
|
|
Contents:
|
PAPER – 8 : FINANCIAL MANAGEMENT AND ECONOMICS FOR FINANCE | |
---|---|
One Paper, 3 Hours | 100 Marks |
SECTION A: FINANCIAL MANAGEMENT (60 MARKS) | |
Objective:
|
|
|
|
SECTION B : ECONOMICS FOR FINANCE (MARKS: 40) | |
Objective:
|
|
|