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Nandani Udaiwal

Updated on 28th June, 2024 , 5 min read

CA Inter Subjects

CA Inter Subjects

The Institute of Chartered Accountants of India (ICAI) is a statutory body established by an Act of Parliament i.e. Chartered Accountants Act, 1949 (Act No.XXXVIII of 1949) for regulation and development of the profession of Chartered Accountants in the country. ICAI is under the administrative control of the Ministry of Corporate Affairs, Government of India. ICAI is the largest professional body of Chartered Accountants in the world with a strong tradition of serving the Indian economy in public interest.

The study course for chartered accountancy candidates will be named as Intermediate Course which will be divided into two Groups viz. Group I and Group II. Chartered Accountants (CA) programs are in three levels i.e. CA Foundation, CA Intermediate, CA Final. In the CA program, CA Intermediate (CA Inter) is the second level course offered by ICAI. The student who has passed CA Foundation will be eligible for registration to the Intermediate Course.

Click here to know more about the CA program.

 

CA Inter Subjects Overview

A brief overview of the CA Inter Subjects is given below:

GROUP I 

GROUP II

Paper-1: Advanced Accounting

Paper-4: Cost and Management Accounting

 

Paper-2: Corporate and Other Laws

 

Paper-5: Auditing and Ethics

 

 

 

 

Paper-3: Taxation 

 

 

Section A: Income-tax Law

 

 

Paper-6: Financial Management and Strategic Management

Section A: Financial Management

 

Section B: Goods and Services Tax

Section B: Strategic Management

Read More: ACCA Course Details

CA Inter Subject-Wise Syllabus

ICAI has updated the CA Intermediate course according to a new scheme of education and training. The subject-wise details of CA Inter syllabus are as follows:

 

GROUP I 

Paper 1: Advanced Accounting

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. 

 

 

 

MODULE I

CHAPTER 1:Introduction to Accounting Standards

 

CHAPTER 2:Framework for Preparation and Presentation of Financial Statements

 

CHAPTER 3: Applicability of Accounting Standards

 

CHAPTER 4: Presentation & Disclosure Based Accounting Standards

 

 

 

 

 

 

MODULE II

 

CHAPTER 5: Assets Based Accounting Standards

 

CHAPTER 6: Liabilities Based Accounting Standards

 

CHAPTER 7: Accounting Standards Based on Items Impacting Financial Statement

 

CHAPTER 8: Revenue Based Accounting Standards

 

CHAPTER 9: Other Accounting Standards

 

CHAPTER 10: Accounting Standards for Consolidated Financial Statement

 

 

 

 

 

 

MODULE III

 

CHAPTER 11: Financial Statements of Companies

 

CHAPTER 12: Buyback of Securities

 

CHAPTER 13: Amalgamation of Companies

 

CHAPTER 14: Accounting for Reconstruction of Companies

 

CHAPTER 15: Accounting for Branches including Foreign Branches

 

Paper 2: Corporate and Other Laws

Objective: To develop an understanding of the legal provisions and acquire the ability to analyse and apply the laws in practical situations.

 

 

 

 

 

MODULE I

Chapter 1: Preliminary

Chapter 2: Incorporation of Company and Matters Incidental Thereto

Chapter 3: Prospectus and Allotment of Securities

Chapter 4: Share Capital and Debentures

Chapter 5: Acceptance of Deposits by Companies

 

Chapter 6: Registration of Charges

 

 

 

 

 

MODULE II

Chapter 7: Management & Administration

Chapter 8: Declaration and Payment of Dividend

Chapter 9: Accounts of Companies

Chapter 10: Audit and Auditors

Chapter 11: Companies Incorporated Outside India

 

 

 

MODULE III

 

Chapter 12: The Limited Liability Partnership Act, 2008

 

 

 

 

PART II – OTHER LAWS

Chapter 1: The General Clauses Act, 1897

Chapter 2: Interpretation of Statutes

Chapter 3: The Foreign Exchange Management Act, 1999

 

Paper 3: Taxation

Objective:

  • To develop an understanding of the provisions of income-tax law
  • To acquire the ability to apply such provisions to solve problems and address application-oriented issues.

Section A: Income Tax Law

 

 

 

 

 

 

 

 

 

 

 

MODULE I

Chapter 1: Basic Concepts

Chapter 2: Residence and Scope of total income

Chapter 3: Head of Income

 

Unit 1: Salaries

Unit 2: Income from House Property

Unit 3: Profits and Gains of Business or Profession

Unit 4: Capital Gains

Unit 5: Income from Other Sources

 

 

 

 

 

 

MODULE II

Chapter 4: Income of Other Persons included in Assessee’s Total Income

Chapter 5: Aggregation of Income, Set-Off and Carry Forward of Losses

Chapter 6: Deductions from Gross Total Income

Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source

Chapter 8: Provisions for filing Return of Income and Self Assessment

 

Chapter 9: Income Tax Liability – Computation and Optimisation

 

 

Section B: Goods and Services Tax

 

 

 

 

 

MODULE I 

Chapter 1: GST in India – An Introduction

Chapter 2: Supply under GST

Chapter 3: Charge of GST

Chapter 4: Place of Supply

Chapter 5: Exemptions from GST

Chapter 6: Time of Supply

Chapter 7: Value of Supply

 

 

 

 

 

 

 

 

MODULE III 

Chapter 8: Input Tax Credit

 

Chapter 9: Registration

Chapter 10: Tax Invoice; Credit and Debit Notes

Chapter 11: Accounts and Records

 

Chapter 12: E-Way Bill

Chapter 13: Payment of Tax

Chapter 14: Tax Deduction at Source and Collection of Tax at Source

Chapter 15: Returns

 

 

GROUP II

Paper-4: Cost and Management Accounting 

Objective:

  • To develop an understanding of the basic concepts and applications to establish the cost associated with the production of products and provision of services and apply the same to determine prices.
  • To develop an understanding of cost accounting statements.
  • To acquire the ability to apply information for cost ascertainment, planning, control and decision making.
  • To apply costing methods to determine the costs for different purposes.
  • To apply appropriate techniques to support short term decisions.

 

 

 

 

 

 

 

 

MODULE I

Chapter 1: Introduction to Cost and Management Accounting

Chapter 2: Material Cost

 

Chapter 3: Employee Cost and Direct Expenses

 

Chapter 4: Overheads – Absorption Costing Method

Chapter 5: Activity Based Costing

Chapter 6: Cost Sheet

Chapter 7: Cost Accounting Systems

 

 

 

 

 

 

 

MODULE II 

Chapter 8: Unit & Batch Costing

Chapter 9: Job Costing

Chapter 10: Process & Operation Costing

Chapter 11: Joint Products and By Products

Chapter 12: Service Costing

Chapter 13: Standard Costing

Chapter 14: Marginal Costing

Chapter 15: Budgets and Budgetary Control

 

Paper-5: Auditing and Ethics

Objective:

  • To develop an understanding of the concepts in auditing and of the generally accepted auditing procedures, techniques and skills and acquire the ability to apply the same in audit and attestation engagements.
  • To understand and apply the concept of ethics while performing audits.

 

 

 

 

 

 

 

MODULE I

Chapter 1: Nature, Objective and Scope of Audit

Chapter 2: Audit Strategy, Audit Planning and Audit Programme

Chapter 3: Risk Assessment and Internal Control

Chapter 4: Audit Evidence

 

Chapter 5: Audit of Items of Financial Statements

 

 

 

 

 

 

 

 

 

MODULE II

Chapter 6: Audit Documentation

 

Chapter 7: Completion and Review

Chapter 8: Audit Report

 

Chapter 9: Special Features of Audit of Different Type of Entities

Chapter 10: Audit of Banks

 

Chapter 11: Ethics and Terms of Audit Engagements

 

 

Paper-6: Financial Management and Strategic Management

Objective:

  • To develop an understanding of various aspects of Financial Management and acquire the ability to apply such knowledge in decision-making.
  • To understand various finance functions like financing decision, investment decision, dividend decision.
  • To develop an understanding of working capital management and its components.
  • To develop an understanding of strategic management concepts and techniques and acquire the ability to apply the same in business situations.

Section A: Financial Management

 

 

 

 

 

 

 

MODULE I

Chapter 1: Scope and Objectives of Financial Management

Chapter 2: Types of Financing

Chapter 3: Financial Analysis and Planning – Ratio Analysis

Chapter 4: Cost of Capital

Chapter 5: Financing Decisions – Capital Structure

Chapter 6: Financing Decisions – Leverages

 

 

 

 

 

 

 

 

MODULE II 

Chapter 7: Investment Decisions

Chapter 8: Dividend Decision

Chapter 9: Management of Working Capital

 

Unit I: Introduction to Working Capital Management

Unit II: Treasury and Cash Management

Unit III: Management of Inventory

Unit IV: Management of Receivables

Unit V: Management of Payables (Creditors)

Unit VI: Financing of Working Capital

 

CA Inter Exam Pattern

The Council of the Institute of Chartered Accountants of India has announced the dates of The Chartered Accountants Intermediate Examinations which will be held in September, 2024. Following are the details of the exam pattern:

 

ParticularDetails

Exam Name

CA Intermediate Exam

Conducting Body

ICAI

Exam Mode

Pen and Paper Based

Types of Question

30% Objective & 70% Descriptive

Medium of Exam

English and Hindi

Duration of Exam

3 hours

Total Subjects

6 papers (Group I & Group II)

Total Marks

600 (100 marks per paper)

Also, check here for CA Intermediate Exam, September 2024.

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Frequently Asked Questions

Who is the CA Intermediate Exam conducting body?

The Institute of Chartered Accountants of India (ICAI) conducts the CA Intermediate Exam.

When is the CA Inter Exam going to be held?

The Chartered Accountants Intermediate Examinations will be held in September, 2024.

How many subjects/papers are there in the CA Intermediate course?

The CA Intermediate Course is divided into two groups, viz., Group I and Group II, with 3 papers in each group, i.e., a total of 6 papers.

What are the total marks for papers in the CA Intermediate course?

The total marks for CA Inter papers are 600, with 100 marks for 6 papers.

What subjects are included in the CA Intermediate course?

The CA Inter Subjects are Advanced Accounting List, Corporate and Other Laws List, Taxation List, Cost & Management Accounting List, Auditing and Ethics List, Financial Management and Strategic Management List.

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