CA Intermediate Syllabus 2024 Both Group and Study Tips

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July 10, 2024

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	Paper - 8: Financial Management and Economics for Finance

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
	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
	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 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
	Chapter 2: Interpretation of Statutes
	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
	Unit III: Management of Inventory
	Unit IV: Management of Receivables
	Unit V: Management of Payables (Creditors)
	Unit VI: Financing of Working Capital
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
	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

Understand the CA Intermediate Syllabus: Familiarise yourself with the syllabus for each subject and identify the key topics.
Create a Study Plan: Develop a structured study schedule that allocates time for each subject, including revision and practice.
Use Quality Study Material: Utilise ICAI study material, reference books, and online resources to ensure comprehensive coverage of the syllabus.
Regular Revision: Schedule regular revision sessions to reinforce what you’ve learned and identify any weak areas.
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.
Focus on Concepts: Ensure you understand the concepts thoroughly rather than just memorising facts.

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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