9837622221, 9837633331, 9927622221
Now Attend Face to face Classes at Centre or LIVE Online from home (Both modes available)
Free App Contact Scholarship

CA Intermediate

#

CA Intermediate is the second stage of the CA Course. After clearing the CA Foundation Course, you’ll become eligible to register for the CA Intermediate Course. The CA Inter registration is done online on the ICAI official website.

CA Intermediate Syllabus & Subjects 2024: Marks & Weightage

There are 2 groups in CA Intermediate syllabus, each have three subjects. The paper for each subject consists of 100 marks. The syllabus for the CA Intermediate course is:

CA Intermediate Group 1 Syllabus and Structure (New Syllabus)
  • Paper 1: Advanced Accounting
  • Paper 2: Corporate and Other Laws
  • Paper 3: Taxation
    • Section A: Income Tax Law
    • Section B: Goods and Service Tax
CA Intermediate Group 2 Syllabus and Structure (New Syllabus)
  • Paper 4: Cost and Management Accounting
  • Paper 5: Financial Management and Strategic
  • Paper 6: Financial Management and Strategic Management
    • Section A: Financial Management
    • Section B: Strategic Management

CA Intermediate Syllabus 2024

Paper-1: Advanced Accounting (100 Marks)

The CA Intermediate Advanced Accounting syllabus for the exams is as follows:

Module 1:
  1. Introduction to Accounting Standards
  2. Framework for Preparation and Presentation of Financial Statements
  3. Applicability of Accounting Standards
  4. Presentation and Disclosures Based Accounting Standards
    • Accounting Standard 1 Disclosure of Accounting Policies.
    • Accounting Standard 3 Cash Flow Statement.
    • Accounting Standard 17 Segment Reporting.
    • Accounting Standard 18 Related Party Disclosures
    • Accounting Standard 20 Earnings Per Share
    • Accounting Standard 24 Discontinuing Operations
    • Accounting Standard 25 Interim Financial Reporting
Module 2:
  1. Assets Based Accounting Standards
    • Accounting Standard 2 Valuation of Inventory.
    • Accounting Standard 10 Property, Plant and Equipment.
    • Accounting Standard 13 Accounting for Investments.
    • Accounting Standard 16 Borrowing Costs.
    • Accounting Standard 19 Leases.
    • Accounting Standard 26 Intangible Assets.
    • Accounting Standard 28 Impairment of Assets.
  2. Liabilities Based Accounting Standards
    • Accounting Standard 15 Employee Benefits
    • AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets.
  3. Accounting Standards Based on Items Impacting Financial Statement
    • Accounting Standard 4 Contingencies and Events occurring after the Balance Sheet Date
    • Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies.
    • Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates
    • Accounting Standard 22 Accounting for Taxes on Income
  4. Revenue Based Accounting Standards
    • Accounting Standard 7 Construction Contracts
    • Accounting Standard 9 Revenue Recognition.
  5. Other Accounting Standards
    • Accounting Standard 12 Accounting for Government Grants.
    • Accounting Standard 14 Accounting for Amalgamations.
  6. Accounting Standards for Consolidated Financial Statement
    • Accounting Standard 21 Consolidated Financial Statements
    • Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statement.
    • Accounting Standard 27 Financial Reporting of Interests in Joint Ventures.
Module 3:
  1. Financial Statements of Companies
    • Preparation of Financial Statements.
    • Cash Flow Statement.
  2. Buyback of Securities.
  3. Amalgamation of Companies.
  4. Accounting for Reconstruction of Companies.
  5. Accounting for Branches including Foreign Branches.
Paper-2 : Corporate and Other Laws (100 Marks)

The CA Intermediate Corporate and Other Laws syllabus for the exams is as follows:

Module 1 :
  1. Preliminary
  2. Incorporation of Company and Matters Incidental Thereto
  3. Share Capital and Debenturess
  4. Acceptance of Deposits by Companies
  5. Registration of Charges
Module 2 :
  1. Management & Administration
  2. Declaration and Payment of Dividend
  3. Accounts of Companies
  4. Audit and Auditors
  5. Companies Incorporated Outside India
Module 3 :
  1. The Limited Liability Partnership Act, 2008
Module 3 : Part-II Other Laws
  1. The General Clauses Act, 1897
  2. Interpretation of Statutes
  3. The Foreign Exchange Management Act, 1999
Paper-3 :Taxation (100 Marks)

The CA Intermediate Taxation syllabus for the exams is as follows.

Section A: Income Tax Law (50 Marks)
Module 1:
Section I
  1. Basic Concepts
  2. Residence and Scope of Total Income
Section II
  1. Heads of Income
Module 2:
Section III
  1. Income of Other Persons included in Assessee’s Total Income
  2. Aggregation of Income, Set-Off and Carry Forward of Losses
  3. Deductions from Gross Total Income
Section IV
  1. Advance Tax, Tax Deduction at Source and Tax Collection at Source
  2. Provisions for filing Return of Income and Self Assessment
Section V
  1. Income Tax Liability – Computation and Optimisation.
Section B: Goods and Service Tax (50 Marks)
Module 1:
  1. GST in India – An Introduction
  2. Supply under GST
  3. Charge of GST
  4. Place of Supply
  5. Exemptions from GST
  6. Time of Supply
  7. Value of Supply
Module 2:
  1. Input Tax Credit
  2. Registration
  3. Tax Invoice; Credit and Debit Notes
  4. Accounts and Records
  5. E-Way Bill
  6. Payment of Tax
  7. Tax Deduction at Source and Collection of Tax at Source
  8. Returns
CA Intermediate Group 2 Syllabus
Paper-4: Cost and Management Accounting (100 Marks)

The CA intermediate syllabus for the exams in Cost and Management Accounting is as follows.

Module 1:
  1. Introduction to Cost and Management Accounting
  2. Material Cost
  3. Employee Cost and Direct Expenses
  4. Overheads – Absorption Costing Method
  5. Activity Based Costing
  6. Cost Sheet
  7. Cost Accounting Systems
Module 2:
  1. Unit and Batch Costing
  2. Job Costing
  3. Process and Operation Costing
  4. Joint Products and By Products
  5. Service Costing
  6. Standard Costing
  7. Marginal Costing
  8. Budgets and Budgetary Control
Paper 5: Auditing and Ethics (100 Marks)

The CA Intermediate Auditing and Ethics syllabus for the exams is as follows.

Module 1:
  1. Nature, Objective and Scope of Audit
  2. Audit Strategy, Audit Planning and Audit Programme
  3. Risk Assessment and Internal Control
  4. Audit Evidence
  5. Audit of Items of Financial Statements
Module 2:
  1. Audit Documentation
  2. Completion and Review
  3. Audit Report
  4. Special Features of Audit of Different Type of Entities
  5. Audit of Banks
  6. Ethics and Terms of Audit Engagements
Paper-6: Financial Management and Strategic Management (100 Marks)
Section A: Financial Management (50 Marks)
Module 1:
  1. Scope and Objectives of Financial Management.
  2. Types of Financing
  3. Financial Analysis and Planning – Ratio Analysis
  4. Cost of Capital
  5. Financing Decisions – Capital Structure
  6. Financing Decisions – Leverages
Module 2:
  1. Investment Decisions
  2. Dividend Decision
  3. Management of Working Capital
Section B: Strategic Management (50 Marks)
Module 1 :
  1. Introduction to Strategic Management
  2. Strategic Analysis: External Environment
  3. Strategic Analysis: Internal Environment
  4. Strategic Choices
  5. Strategy Implementation and Evaluation
For More details visit icai.org

CA Intermediate Course