CA Intermediate Syllabus 2024 Both Group and Study Tips
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CA Intermediate Syllabus:- The Institute of Chartered Accountants of India (ICAI) has introduced a new syllabus for the CA Intermediate course. Hence, it is crucial for students to thoroughly acquaint themselves with the CA Intermediate New Syllabus 2024, as exams from next year onwards will adhere to this revised CA Intermediate Syllabus 2024. The new CA Inter syllabus covers a range of papers and topics, requiring candidates to be well-prepared. For comprehensive details on the ICAI CA Inter New Syllabus 2024, including a breakdown of papers and their contents, please refer to the full article.
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CA Intermediate Syllabus 2024
The CA Intermediate Syllabus for 2024, introduced by the Institute of Chartered Accountants of India (ICAI), represents a significant update in the education and training framework. Effective July 1, 2023, this revised syllabus includes 2 groups and 8 papers covering essential subjects such as accounting, auditing, business law, taxation, and more. Get the CA Intermediate Syllabus 2024 below.
Syllabus for CA Intermediate Course |
|
Group I |
Group II |
Paper - 1: Accounting |
Paper - 5: Advanced Accounting |
Paper - 2 : Business Laws, Ethics and Communication |
Paper - 6: Auditing and Assurance |
Paper - 3: Cost Accounting and Financial Management |
Paper - 7: Information Technology and Strategic Management |
Paper - 4: Taxation |
CA Intermediate Syllabus Group I
The CA Intermediate Syllabus for Group I comprises four papers, each integral to building a comprehensive understanding of core accounting principles and practices. Check out the detailed CA Intermediate Syllabus Group I below.
CA Intermediate Syllabus Paper-1
The first exam in CA Intermediate (2024) tackles Advanced Accounting. Check out the CA Intermediate Syllabus Paper-1 from the below table.
CA Intermediate Syllabus Paper-1 |
|
Chapter No. |
Chapter Name |
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 & Disclosures Based Accounting Standards |
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 |
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 |
CA Intermediate Syllabus Paper-2
Check out the CA Intermediate Syllabus Paper-2 properly from the below table.
PART I - Company Law and Limited Liability Partnership Law |
Modules and Chapters |
Module 1: Company Law |
Chapter 1: Preliminary |
Chapter 2: Incorporation of Company and Matters Incidental Thereto |
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Chapter 3: Prospectus and Allotment of Securities |
|
Chapter 4: Share Capital and Debentures |
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Chapter 5: Acceptance of Deposits by Companies |
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Chapter 6: Registration of Charges |
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Chapter 7: Management & Administration |
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Chapter 8: Declaration and Payment of Dividend |
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Chapter 9: Accounts of Companies |
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Chapter 10: Audit and Auditors |
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Chapter 11: Companies Incorporated Outside India |
|
Module 2: Limited Liability Partnership Law |
Chapter 12: The Limited Liability Partnership Act, 2008 |
PART II – Other Laws |
Chapters |
Chapter 1: The General Clauses Act, 1897 |
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Chapter 2: Interpretation of Statutes |
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Chapter 3: The Foreign Exchange Management Act, 1999 |
CA Intermediate Syllabus Paper-3
CA Intermediate Syllabus Paper-3 has been discussed in the below table.
CA Intermediate Course - Paper-3: Taxation - New Scheme of Education and Training |
Section A: Income Tax Law |
Section B: Goods and Services Tax |
MODULE 1 |
MODULE 2 |
MODULE 1 |
SECTION I |
SECTION II |
Chapter 1: GST in India – An Introduction |
Overview, Scenario, Crossword Puzzle |
Overview, Scenario, Crossword Puzzle |
Chapter 2: Supply under GST |
Chapter 1: Basic Concepts |
Chapter 3: Heads of Income |
Chapter 3: Charge of GST |
Chapter 2: Residence and Scope of Total Income |
Unit 1: Salaries |
Chapter 4: Place of Supply |
SECTION III |
Unit 2: Income from House Property |
Chapter 5: Exemptions from GST |
Overview, Scenario, Crossword Puzzle |
Unit 3: Profits and Gains of Business or Profession |
Chapter 6: Time of Supply |
Chapter 4: Income of Other Persons included in Assessee’s Total Income |
Unit 4: Capital Gains |
Chapter 7: Value of Supply |
Chapter 5: Aggregation of Income, Set-Off and Carry Forward of Losses |
Unit 5: Income from Other Sources |
— |
Chapter 6: Deductions from Gross Total Income |
— |
— |
SECTION IV |
— |
— |
Overview, Scenario, Crossword Puzzle |
— |
— |
Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source |
— |
— |
Chapter 8: Provisions for filing Return of Income and Self Assessment |
— |
— |
SECTION V |
— |
— |
Overview, Scenario |
— |
— |
Chapter 9: Income Tax Liability – Computation and Optimisation |
— |
— |
CA Intermediate Syllabus Paper-4
Here is the CA Intermediate Syllabus Paper-4 given below.
CA Intermediate Course - Paper-4: Cost and Management Accounting |
|
MODULE 1 |
MODULE 2 |
Chapter 1: Introduction to Cost and Management Accounting |
Chapter 8: Unit & Batch Costing |
Chapter 2: Material Cost |
Chapter 9: Job Costing |
Chapter 3: Employee Cost and Direct Expenses |
Chapter 10: Process & Operation Costing |
Chapter 4: Overheads – Absorption Costing Method |
Chapter 11: Joint Products and By Products |
Chapter 5: Activity Based Costing |
Chapter 12: Service Costing |
Chapter 6: Cost Sheet |
Chapter 13: Standard Costing |
Chapter 7: Cost Accounting Systems |
Chapter 14: Marginal Costing |
— |
Chapter 15: Budgets and Budgetary Control |
CA Intermediate Syllabus Group II
This group includes Auditing & Ethics, Enterprise Information Systems & Strategic Management, Financial Management & Economics for Finance, and Cost and Management Accounting. Understanding these topics is crucial for passing the CA Intermediate exams and preparing for a successful career in accountancy. Check out the detailed CA Intermediate Syllabus Group II from the below table:-
CA Intermediate Syllabus Paper-5
Go through the CA Intermediate Syllabus Paper-5 from the below table.
CA Intermediate Course - Paper-5: Auditing & Ethics |
|
MODULE 1 |
MODULE 2 |
Chapter 1: Nature, Objective and Scope of Audit |
Chapter 7: Completion and Review |
Chapter 2: Audit Strategy, Audit Planning and Audit Programme |
Chapter 8: Audit Report |
Chapter 3: Risk Assessment and Internal Control |
Chapter 9: Special Features of Audit of Different Types of Entities |
Chapter 4: Audit Evidence |
Chapter 10: Audit of Banks |
Chapter 5: Audit of Items of Financial Statements |
Chapter 11: Ethics and Terms of Audit Engagements |
Chapter 6: Audit Documentation |
CA Intermediate Syllabus Paper-6
Check out the CA Intermediate Syllabus Paper-6 for both section A and section B from the below table.
CA Intermediate Course - Paper-6: Financial Management and Strategic Management |
|
Section A – Financial Management |
|
MODULE 1 |
MODULE 2 |
Chapter 1: Scope and Objectives of Financial Management |
Chapter 6: Financing Decisions – Leverages |
Chapter 2: Types of Financing |
Chapter 7: Investment Decisions |
Chapter 3: Financial Analysis and Planning – Ratio Analysis |
Chapter 8: Dividend Decision |
Chapter 4: Cost of Capital |
Chapter 9: Management of Working Capital |
Chapter 5: Financing Decisions – Capital Structure |
Unit I: Introduction to Working Capital Management |
Unit II: Treasury and Cash Management |
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Unit III: Management of Inventory |
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Unit IV: Management of Receivables |
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Unit V: Management of Payables (Creditors) |
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Unit VI: Financing of Working Capital |
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Section B – Strategic Management |
|
Chapter 1: Introduction to Strategic Management |
Chapter 4: Strategic Choices |
Chapter 2: Strategic Analysis: External Environment |
Chapter 5: Strategy Implementation and Evaluation |
Chapter 3: Strategic Analysis: Internal Environment |
— |
CA Intermediate Syllabus Paper-7
Check out the CA Intermediate Syllabus Paper-7:-
CA Intermediate Course - Paper-7: Enterprise Information Systems & Strategic Management |
|
Section A: Information Systems |
Section B: Strategic Management |
Chapter 1: Automated Business Processes |
Chapter 1: Introduction to Strategic Management |
Chapter 2: Financial and Accounting Systems |
Chapter 2: Dynamics of Competitive Strategy |
Chapter 3: Information Systems and Its Components |
Chapter 3: Strategic Management Process |
Chapter 4: E-commerce, M-commerce and Emerging Technologies |
Chapter 4: Corporate Level Strategies |
Chapter 5: Core Banking Systems |
Chapter 5: Business Level Strategies |
Chapter 6: Functional Level Strategies |
|
Chapter 7: Organisation and Strategic Leadership |
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Chapter 8: Strategy Implementation and Control |
CA Intermediate Syllabus Paper-8
Go through the CA Intermediate Syllabus Paper-8 from the below table:-
CA Intermediate Paper-8: Financial Management & Economics for Finance |
|
Section A: Financial Management |
Section B: Economics for Finance |
Chapter 1: Financial Management and Financial Analysis |
Chapter 1: Determination of National Income |
Chapter 2: Financing Decisions |
Chapter 2: The Money Market |
Chapter 3: Capital Investment and Dividend Decisions |
Chapter 3: Public Finance |
Chapter 4: Management of Working Capital |
Chapter 4: International Trade |
CA Intermediate Syllabus Study Tips
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Understand the CA Intermediate Syllabus: Familiarise yourself with the syllabus for each subject and identify the key topics.
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Create a Study Plan: Develop a structured study schedule that allocates time for each subject, including revision and practice.
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Use Quality Study Material: Utilise ICAI study material, reference books, and online resources to ensure comprehensive coverage of the syllabus.
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Regular Revision: Schedule regular revision sessions to reinforce what you’ve learned and identify any weak areas.
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PracticeCA Inter PYQs: Solve CA Intermediate previous years' question papers and mock tests to get a feel for the exam pattern and improve time management.
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Focus on Concepts: Ensure you understand the concepts thoroughly rather than just memorising facts.
Read More: CA Exam 2024: Pattern, Structure, and Passing Criteria
CA Intermediate Syllabus FAQs
Q1. What are the subjects in the CA Intermediate Syllabus?
Ans. The CA Intermediate syllabus consists of eight papers divided into two groups. Group I includes Accounting, Corporate and Other Laws, Cost and Management Accounting, and Taxation. Group II includes Advanced Accounting, Auditing and Assurance, Enterprise Information Systems and Strategic Management, and Financial Management and Economics for Finance.
Q2. When was the new CA Intermediate syllabus introduced?
Ans. The new CA Intermediate syllabus was introduced by the ICAI on July 1, 2023.
Q3. How often are CA Intermediate exams conducted?
Ans. Starting from 2024, CA Intermediate exams are held three times a year, in January, May, and September.
Q4. What is the passing criteria for CA Intermediate exams?
Ans. To pass the CA Intermediate exams, students must score a minimum of 40% in each paper and an aggregate of 50% across all papers in a group.
Q5. Can I appear for one group at a time in CA Intermediate?
Ans. Yes, students have the option to appear for one group at a time or both groups together, depending on their preparation and convenience
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