CA Intermediate Full Syllabus
Group I:
Paper 1: Accounting
- Accounting Standards (AS 1 to 10, 12, 13, 14)
- Company Accounts
- Redemption of Debentures
- Investment Accounts
- Insurance Claims
- Hire Purchase and Instalment
- Departmental and Branch Accounting
Paper 2: Corporate and Other Laws
- Part I - Company Law (60 Marks):
- Companies Act, 2013 - Sections 1 to 148
- Memorandum and Articles of Association
- Prospectus, Share Capital and Debentures
- Management and Meetings, Dividend, Accounts and Audit
- Part II - Other Laws (40 Marks):
- Indian Contract Act, 1872
- Negotiable Instruments Act, 1881
- Interpretation of Statutes
Paper 3: Cost and Management Accounting
- Basic Concepts
- Material, Labour, and Overheads Costing
- Cost Bookkeeping
- Methods of Costing
- Cost Control and Analysis
- Marginal Costing
- Budgeting and Standard Costing
Paper 4: Taxation
- Section A - Income Tax (50 Marks):
- Basic Concepts, Residential Status
- Heads of Income (Salary, House Property, PGBP, Capital Gains, Other Sources)
- Deductions, Clubbing, and Set-off
- Tax Computation and Filing of Return
- Section B - Indirect Taxes (GST - 50 Marks):
- Basics of GST, Levy and Collection
- Supply and Valuation, Input Tax Credit
- Registration and Tax Payment, Returns and Records
Group II:
Paper 5: Advanced Accounting
- Accounting Standards (AS 11, 16, 19, 20, 22, 24, 26, 29)
- Special Types of Accounting (Banking, Insurance, Electricity Companies)
- Partnership Accounts (including amalgamation)
- Corporate Restructuring
Paper 6: Auditing and Assurance
- Basics of Auditing
- Audit Planning and Documentation
- Internal Control
- Vouching and Verification
- Audit of Different Entities
- Audit Report
Paper 7: Enterprise Information Systems & Strategic Management
- Section A - EIS (50 Marks):
- Automated Business Processes
- Financial and Accounting Systems
- Information Systems and their Components
- E-Commerce, M-Commerce
- Controls and Audits of Information Systems
- Section B - Strategic Management (50 Marks):
- Business Environment and Strategy
- Strategic Planning Process
- Business Level and Corporate Level Strategies
- Strategy Implementation and Evaluation
Paper 8: Financial Management and Economics for Finance
- Section A - Financial Management (60 Marks):
- Financial Analysis and Planning
- Financing Decisions
- Capital Budgeting
- Working Capital Management
- Section B - Economics for Finance (40 Marks):
- Determination of National Income
- Public Finance
- Money Market and Capital Market
- International Trade