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CA Inter Exam Syllabus & Subjects: A Complete Guide
Updates / 2025/01/29

CA Inter Exam Syllabus & Subjects: A Complete Guide

The CA Intermediate Course is the second level of the Chartered Accountancy (CA) program conducted by ICAI (Institute of Chartered Accountants of India). It consists of two groups with a total of eight subjects, designed to test candidates on various aspects of accounting, law, taxation, auditing, and finance.

GROUP I

Paper 1: Advanced Accounting (100 Marks)

Module 1:

  • Introduction to Accounting Standards
  • Framework for Preparation and Presentation of Financial Statements
  • Applicability of Accounting Standards
  • Presentation & Disclosure Based Accounting Standards

Module 2:

  • Assets Based Accounting Standards
  • Liabilities Based Accounting Standards
  • Accounting Standards Based on Items Impacting Financial Statement
  • Revenue Based Accounting Standards
  • Other Accounting Standards
  • Accounting Standards for Consolidated Financial Statement

Module 3:

  • Financial Statements of Companies
  • Buyback of Securities
  • Amalgamation of Companies
  • Accounting for Reconstruction of Companies
  • Accounting for Branches including Foreign Branches

Paper 2: Corporate and Other Laws  (100 Marks)

Module 1:

  • Preliminary
  • Incorporation of Company and Matters Incidental Thereto
  • Prospectus and Allotment of Securities
  • Share Capital and Debentures
  • Acceptance of Deposits by Companies
  • Registration of Charges

Module 2:

  • Management and Administration
  • Declaration and Payment of Dividend
  • Accounts of Companies
  • Audit and Auditors
  • Companies Incorporated Outside India 

Module 3:

Part1: The Limited Liability Partnership Act, 2008

Part II: Other Laws (40 Marks)
The Foreign Exchange Management Act 1999
The General Clauses Act, 1897
Interpretation of Statutes

Paper 3: Taxation (100 Marks)


Section A: Income Tax Law (50 Marks)

Module1:

  • Basic Concepts
  • Residential Status and Scope of Total Income
  • Incomes that do not form part of total income
  • Heads of income

Module 2:

  • Income of Other Persons included in Assessee’s Total Iincome
  • Aggregation of Income, Set-off or Carry Forward of Losses
  • Deductions from Gross Total Iincome
  • Advance tax, Tax deduction at Source, and Tax Collection at Source
  • Provisions for filing Return of Income and Self-Assessment

Module 3:

  •  Income Tax Liability Computation and Optimisation
 
Section B: Goods and Service Tax (50 marks)

Module1:

  • GST in India an Introduction
  • Supply Under GST
  • Charge of GST
  • Place of Supply
  • Exemptions from GST
  • Time of Supply
  • Value of Supply

Module 2:

  • Input Tax Credit
  • Registration
  • Tax Invoice; Credit and Debit Notes
  • Accounts and Records
  • E-Way Bill
  • Payment of Tax
  • Tax Deduction at Source and Collection of Tax at Source
  • Returns

GROUP II

Paper 4: Cost and Management Accounting (100 Marks)

Module 1:

  • Introduction to Cost and Management Accounting
  • Material Cost
  • Employee Cost and Direct Expenses
  • Overheads Absorption Costing Method
  • Activity Based Costing (ABC)
  • Cost Sheet
  • Cost Accounting Systems

Module 2:

  • Unit & Batch Costing
  • Job Costing
  • Process & Operation Costing
  • Joint Products and By Products
  • Contract Costing
  • Costing
  • Standard Costing
  • Marginal Costing
  • Budgets and Budgetary Control

Paper 5: Auditing and Ethics  (100 Marks)

Module 1:

  • Nature, Objective, and Scope of Audit
  • Audit Strategy, Audit Planning and Audit Programme
  • Audit Evidence
  • Risk Assessment and Internal Control
  • Audit of Items of Financial Statements

Module 2:

  • Audit Documentation
  • Completion and Review
  • Audit Report
  • Audit of Banks
  • Special Features of Audit of Different Types of Entities
  • Ethics and Terms of Audit Engagements

Paper 6: Financial Management & Strategic Management (100 Marks)

Section A: Financial Management (50 Marks)

Module 1:

  • Scope and Objectives of Financial Management 
  • Types of Financing
  • Financial Analysis and Planning Ratios Analysis
  • Financing Decisions-Capital Structure
  • Cost of Capital
  • Financing Decisions-Leverages

Module2:

  • Investment Decisions
  • Dividend Decisions
  • Management of Working Capital

Section B: Strategic Management (50Marks)

Introduction to Strategic Management
Strategic Analysis: External Environment
Strategic Analysis: Internal Environment
Strategic Choices
Strategy Implementation and Evaluation


Frequently Asked Questions

1. How many subjects are there in CA Intermediate?
There are 8 subjects divided into two groups in the CA Intermediate course.
What is the passing percentage for CA Intermediate?
Candidates need at least 40% marks in each paper and 50% aggregate in each group to pass.
Can I appear for only one group in CA Intermediate?
Yes, students can choose to appear for either Group 1, Group 2, or both together.
Which is the toughest subject in CA Intermediate?
Subjects like Taxation, Costing, and Financial Management are considered challenging by many students.
How many attempts are allowed for CA Intermediate?
A candidate can appear for the CA Intermediate exam any number of times until they clear it.

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