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CA Intermediate Syllabus PDF 2024

CA Intermediate Syllabus PDF 2024

If you are searching for CA Intermediate Syllabus Course Material, then you are on the right page. MCC brings you full study materials and also a complete CA inter course syllabus for May 2024 exam pattern.

Furthermore, Mittal Commerce classes provide both online and offline coaching to those who want to do CA, CMA, 11th, or 12th commerce coaching. And also, If you want to take online coaching, you can visit our page at https://mccjpr.com/buy-online-course/.

The New ICAI Course Study Material for May 2024 onwards is available for CA Inter. CA Aspirants can download the New Study Material of ICAI for May 2024 from this page.

About CA Inter Examination

The CA Intermediate Syllabus consists of 6 papers divided into 2 groups. In Group 1, there are 3 papers, i.e., Advance Accounting (Paper 1), Corporate Law (Paper 2), and Taxation (Paper 3). In Group 2, again, there are 3 papers, i.e., Cost and Management Accounting (Paper 4), Auditing and Code of Ethics (Paper 5), and Financial Management and Strategic Management (Paper 6). Whereas, Each paper is worth 100 marks, resulting in overall 600 marks for the entire exam. And this Exam will be conducted by ICAI.

Also Read: Best CA Inter Coaching In India

Let’s Discuss Each Paper In Detail:

Paper 1: Advance Accounting

Advanced Accounting refers to the study and application of more complex accounting principles. And also practices beyond the fundamentals covered in introductory accounting courses. This accounting field deals with sophisticated financial reporting, analysis, and decision-making.

Advanced Accounting is divided into 3 modules, i.e., module 1 contains 4 chapters, module 2 contains 6 chapters, and module 3 contains 5 chapters.

          MODULE 1         MODULE 2           MODULE 3
Chapter 1: Introduction to Accounting Standards Chapter 5: Assets Based Accounting Standards Chapter 11: Financial Statements of Companies
Chapter 2: Framework for Preparation and Presentation of Financial Statements Chapter 6: Liabilities Based Accounting Standards Chapter 12: Buyback of Securities
Chapter 3: Applicability of Accounting Standards Chapter 7: Accounting Standards Based on Items Impacting Financial Statement Chapter 13: Amalgamation of Companies
Chapter 4: Presentation & Disclosures Based Accounting Standards Chapter 8: Revenue Based Accounting Standards Chapter 14: Accounting for Reconstruction of Companies
Chapter 9: Other Accounting Standards Chapter 15: Accounting for Branches including Foreign Branches
Chapter 10: Accounting Standards for Consolidated Financial Statement

Paper 2: Corporate and Other Laws

Corporate law is a branch of legal study and practice that focuses on the legal framework and rules governing corporations. This field covers a wide range of legal issues relating to the formation, operation, and dissolution of corporations.

Corporate and Other Laws is divided into two parts. Part 1 and Part 2. Here, Part 1 is named Company Law and Limited Liability Partnership Law and is divided into 3 modules: Module 1 contains 6 chapters, Module 2 contains 5 chapters, and Module 3 contains 1 chapter. Part 2 is named Other Laws and is divided into 3 chapters.

PART I – COMPANY LAW AND LIMITED LIABILITY PARTNERSHIP LAW

          MODULE 1           MODULE 2           MODULE 3
Chapter 1: Preliminary Chapter 7: Management & Administration Chapter 12: The Limited Liability Partnership Act, 2008
Chapter 2: Incorporation of Company and Matters Incidental Thereto Chapter 8: Declaration and Payment of Dividend
Chapter 3: Prospectus and Allotment of Securities Chapter 9: Accounts of Companies
Chapter 4: Share Capital and Debentures Chapter 10: Audit and Auditors
Chapter 5: Acceptance of Deposits by Companies Chapter 11: Companies Incorporated Outside India
Chapter 6: Registration of Charges

PART II – OTHER LAWS

1st Chapter: The General Clauses Act, 1897

2nd Chapter: Interpretation of Statutes

3rd Chapter: The Foreign Exchange Management Act, 1999

Paper 3: Taxation

Taxation is the process by which governments collect revenue from individuals and businesses to fund public expenditures and services. Moreover, it is a complex field involving various types of taxes, regulations, and compliance requirements.

Taxation is divided into two sections,i.e., Section 1 and Section 2. Whereas, Section 1 is named Income-tax Law, and Section 2 is named Goods and Services Tax. 

Section A: Income-tax Law

 

              MODULE 1                   MODULE 2
SECTION I

Overview, Scenario, Crossword Puzzle

Chapter 1: Basic Concepts

Chapter 2: Residence and Scope of Total Income

SECTION III

Overview, Scenario, Crossword Puzzle

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

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

Chapter 6: Deductions from Gross Total Income

SECTION II

Overview, Scenario, Crossword Puzzle

Chapter 3: Heads 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
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

 

Section B: Goods and Services Tax

 

                MODULE 1                 MODULE 2
Chapter 1: GST in India – An Introduction Chapter 8: Input Tax Credit
Chapter 2: Supply under GST Chapter 9: Registration
Chapter 3: Charge of GST Chapter 10: Tax Invoice; Credit and Debit Notes
Chapter 4: Place of Supply Chapter 11: Accounts and Records
Chapter 5: Exemptions from GST Chapter 12: E-Way Bill
Chapter 6: Time of Supply Chapter 13: Payment of Tax
Chapter 7: Value of Supply Chapter 14: Tax Deduction at Source and Collection of Tax at Source
Chapter 15: Returns

 

Paper 4: Cost and Management Accounting

Cost and Management Accounting is a specialized branch of accounting that focuses on providing information to internal management and also for decision making, planning, control, and performance evaluation. It also involves in the analysis and interpretation of financial information related to the costs of producing goods and services.

Cost and Management Accounting is divided into two modules, i.e., Module 1 and Module 2. Furthermore, Module 1 contains 7 chapters, Module 2 contains 8 chapters.

                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

 

Paper 5: Auditing and Ethics

Auditing and Ethics are equally important parts of the accounting profession, ensuring the reliability of financial information and maintaining ethical standards

Are linked in the accounting profession, with auditors providing independent assurance of financial information while upholding ethical principles to maintain public trust and confidence in the integrity of financial reporting.

Auditing and Ethics is also divided into two modules, i.e., Module 1 and Module 2. Whereas, Module 1 contains 5 chapters, Module 2 contains 6 chapters.

 

                MODULE 1                 MODULE 2
Chapter 1: Nature, Objective and Scope of Audit Chapter 6: Audit Documentation
Chapter 2: Audit Strategy, Audit Planning and Audit Programme Chapter 7: Completion and Review
Chapter 3: Risk Assessment and Internal Control Chapter 8: Audit Report
Chapter 4: Audit Evidence Chapter 9: Special Features of Audit of Different Type of Entities
Chapter 5: Audit of Items of Financial Statements Chapter 10: Audit of Banks
Chapter 11: Ethics and Terms of Audit Engagements

 

Must visit: ICAI CA Inter Auditing Study Material

Paper 6: Financial Management and Strategic Management

 

Section A: Financial Management

Financial Management involves planning, organizing, directing, and also controlling the financial resources of an organization to achieve its objectives. Also It focuses on improving the allocation and utilization of funds.

Financial Management is divided into two modules ,i.e. Module 1 and Module 2. Module 1 further divided into 6 chapters, Module 2 contains 3 chapters.

 

                MODULE 1                 MODULE 2
Chapter 1: Scope and Objectives of Financial Management Chapter 7: Investment Decisions
Chapter 2: Types of Financing Chapter 8: Dividend Decision
Chapter 3: Financial Analysis and Planning – Ratio Analysis 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
Chapter 4: Cost of Capital
Chapter 5: Financing Decisions – Capital Structure
Chapter 6: Financing Decisions – Leverages

 

Section B: Strategic Management

Strategic Management involves the formulation and implementation of strategies to achieve long-term goals and objectives. Moreover, It encompasses planning, monitoring, and adjusting the direction of the organization in response to internal and external factors.

                                            MODULE 1
Chapter 1: Introduction to Strategic Management
Chapter 2: Strategic Analysis: External Environment
Chapter 3: Strategic Analysis: Internal Environment
Chapter 4: Strategic Choices
Chapter 5: Strategy Implementation and Evaluation

 

Must Read: India’s Top CA Intermediate Online Coaching Classes

Frequently Asked Questions

Q1: How many papers are there in CA Intermediate Syllabus 2023 exams?

There are a total of 8 papers included in CA Intermediate Syllabus exam. These papers are equally divided into two groups.

Q2: Which is the toughest subject of CA Inter?

Auditing is recognized as the most difficult subject in CA Intermediate Syllabus. Because this subject is the most competitive as a person cannot study this subject on his own. 

Q3: Is CA easier than MBA?

Becoming a CA is probably more difficult than getting an MBA.

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