CA Inter Syllabus: Subjects & Chapters (New Scheme)
Explore the CA Inter New Scheme syllabus, paper and group structure, and chapter list. Find related question papers and practice by subject.
CA Intermediate subjects and chapters
| Paper | Subject |
|---|---|
| 1 | Advanced Accounting |
| 2 | Corporate and Other Laws |
| 3 | Taxation |
| 4 | Cost and Management Accounting |
| 5 | Auditing and Ethics |
| 6 | Financial Management and Strategic Management |
ICAI Intermediate course resources
Paper 1: Advanced Accounting (Group 1)
- Process of Formulation of AS, Ind AS & IFRS
- Module 2: Application of Accounting Standards (27 Standards)
- Financial Statements of Companies (Schedule III Division I)
- Buyback of Securities & Internal Reconstruction
- Inland and Foreign Branch Accounts
Paper 2: Corporate and Other Laws (Group 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
- Management and Administration
- Declaration and Payment of Dividend
- Accounts of Companies
- Audit and Auditors
- Companies Incorporated Outside India
- The Limited Liability Partnership Act, 2008
- The General Clauses Act, 1897
- Interpretation of Statutes
- The Foreign Exchange Management Act, 1999 (FEMA)
Paper 3A: Direct Tax Laws (Income Tax) (Group 1)
- Basic Concepts
- Residential Status and Scope of Total Income
- Heads of Income
- Clubbing of Income, Set-off & Carry Forward of Losses
- Deductions from Gross Total Income (Chapter VI-A)
- Advance Tax, TDS and TCS
- Filing of Return of Income & Tax Computation
Paper 3B: Goods and Services Tax (GST) (Group 1)
- GST Laws: An Introduction
- Supply under GST
- Charge of GST & Composition Scheme
- Place of Supply
- Exemptions from GST
- Time and Value of Supply
- Input Tax Credit (ITC)
- Registration & Tax Invoices
- Accounts, Records, Returns & Payment
Paper 4: Cost and Management Accounting (Group 2)
- Overview of Cost & Management Accounting
- Material Cost
- Employee Cost and Direct Expenses
- Overheads: Absorption Costing
- Activity Based Costing (ABC)
- Cost Accounting Systems
- Unit & Batch Costing
- Job & Contract Costing
- Process & Operation Costing
- Service Costing (Operating Costing)
- Standard Costing
- Marginal Costing (CVP Analysis)
- Budget and Budgetary Control
Paper 5: Auditing and Ethics (Group 2)
- Nature, Objective and Scope of Audit
- Audit Strategy, Planning and Programme
- Risk Assessment and Internal Control
- Audit Evidence
- Audit of Items of Financial Statements
- Audit Documentation
- Completion and Review
- Audit Report
- Special Features of Audit of Different Entities
- Audit of Banks
- Ethics and Terms of Audit Engagements
Paper 6A: Financial Management (FM) (Group 2)
- Scope & Objectives of Financial Management & Ratio Analysis
- Financing Decisions & Cost of Capital
- Capital Investment & Dividend Decisions
- Management of Working Capital
Paper 6B: Strategic Management (SM) (Group 2)
- Introduction to Strategic Management
- Strategic Analysis: External Environment
- Strategic Analysis: Internal Environment
- Strategic Choices
- Strategy Implementation and Evaluation
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