Section – A: Accounting :

1. Fundamentals of Accounting
2. Accounting for Special Transactions

Section – B: Preparation of Financial Statements :

1. Preparation of Final Accounts of Profit Oriented organizations, Non-Profit Organizations and from Incomplete Records.
2. Partnership Accounts

Section – C: Self-Balancing Ledgers, Royalties, Hire Purchase & Installment System, Branch & Departmental Accounts

1. Self-Balancing Ledgers.
2. Royalties, Hire-Purchase and Installment System.
3. Branch and Departmental Accounts

Section – D: Accounting in Computerized Environment and Accounting Standards :

1. Overview of Computerized Accounting
2. Accounting Standards

Section A- Commercial Laws

1. Laws of Contracts (Advanced level)
2. Laws relating to Sale of Goods (Advanced level)
3. Negotiable Instruments Act,1881 (Advanced Level)
4. Indian Partnership Act, 1932

Section B- Industrial Laws

1. Factories Act, 1948
2. Payment of Gratuity Act, 1972
3. Employees Provident Fund and Miscellaneous Provisions Act, 1952
4. Employees State Insurance Act, 1948
5. Payment of Bonus Act, 1965
6. Minimum Wages Act, 1948
7. Payment of Wages Act, 1936
8. Pension Fund Regulatory and Development Authority Act, 2013

Section C- Corporate Law

1. Companies Act, 2013

Section D- Ethics

1. Business Ethics.

Section A- Income Tax Act Basics 10%

1. Introduction to Income Tax Act, 1961
2. Income is not part of Total Income

Section B- Head of Income, Computation of Total Income and Tax

1. Heads of Income and Computation of Total Income
2. Clubbing Provisions and the Set-off and Carry forward of Losses
3. Assessment of Income and tax liability of different people

Section C- Tax Management, Administrative Procedures and ICDS

1. TDS, TCS and Advance Tax
2. Administrative Procedures
3. Income Computation and Disclosure Standards – (ICDS)

Section A- Introduction to Cost Accounting

1. Cost Ascertainment – Elements of Cost
2. Cost Accounting Standards
3. Cost Bookkeeping

• Methods of Costing
• Cost Accounting Techniques

CA Intermediate Group 2 Syllabus

Paper-5 : Operation Management & Strategic management (OMSM)

Section A- Operations Management

1. Operations Management – Introduction
2. Operations Planning
3. Designing of Operational Systems and Control
4. Production Planning and Control
5. Productivity Management and quality management
6. Project Management
7. Economics of Maintenance and spares management

Section B- Strategic Management

1. Strategic Management Introduction
2. Strategic Analysis and Strategic Planning
3. Formulation and Implementation of Strategy

Paper-6 : Cost and Management Accounting, Financial Management

Section A- Cost, Management Accounting and Financial Management

1. Cost and Management Accounting – Introduction
2. Decision Making Tools
3. Budgeting and Budgetary Control
4. Standard Costing and Variance Analysis
5. Learning Curve

Section B- Financial Management

1. Introduction to Financial Management
2. Tools for Financial Analysis and Planning
3. Working Capital Management
4. Cost of Capital, Capital Structure Theories, Dividend Decisions
5. Capital Budgeting – Investment Decisions

Paper-7 : Indirect Taxation (ITX)

Section A- Canons of Taxations

1. Indirect Tax GST

Section B - Customs Laws

1. Basic Concepts.
2. Types of Duties.
3. Valuation under Customs.
4. Import and Export Procedure.
5. Customs Rules, 2017.

Paper-8 : Operations Management & Strategic Management

Section A- Accounts of Joint Stock Companies (50%)

1. Accounting of Shares and Debentures
2. Presentation of Financial Statements
3. Cash Flow Statement

Section B- Auditing (50%)

1. Accounts of Banking, Electricity and Insurance Companies.
2. Accounting Standards.