CA Intermediate Syllabus , Eligibility & Exam Pattern – 2022

PAPER 1 ACCOUNTING (100 Marks )

1 Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve outs.
2 Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards).
3 Applications of Accounting Standards
4 Company Accounts
5 Accounting for Special Transactions
6 Special Type of Accounting
7 Dissolution of partnership firms including piecemeal distribution of assets; Amalgamation of partnership firms; Conversion of partnership firm into a company and Sale to a company; Issues related to accounting in Limited Liability Partnershi

PAPER 2 CORPORATE AND OTHER LAWS (100 Marks)

PART I COMPANY LAW (60 Marks)

1 The Companies Act, 2013 – Sections 1 to 14

PART II OTHER LAWS (40 MARKS)

1 The Indian Contract Act, 1872
2 The Negotiable Instruments Act, 1881
3 The General Clauses Act, 1897
4 Interpretation of statutes

PAPER 3 COST AND MANAGEMENT ACCOUNTING (100 Marks)

1 Overview of Cost and Management Accounting
2 Ascertainment of Cost and Cost Accounting System
3 Methods of Costing
4 Cost Control and Analysis

PAPER 4 TAXATION (100 Marks)

SECTION A INCOME TAX LAW (60 MARKS)

1 Basic Concepts
2 Residential status and scope of total income
3 Incomes which do not form part of total income (other than charitable trusts and institutions, political parties and electoral trusts)
4 Heads of income and the provisions governing computation of income under different heads
5 Income of other persons included in assessee’s total income
6 Aggregation of income; Set-off, or carry forward and set-off of losses
7 Deductions from gross total income
8 Computation of total income and tax liability of individuals
9 Advance tax, tax deduction at source and introduction to tax collection at source
10 Provisions for filing return of income and self-assessment

SECTION B INDIRECT TAXES (40 Marks)

1 Concept of indirect taxes
2 Goods and Services Tax (GST) Laws

PAPER 5 ADVANCED ACCOUNTING (100 Marks)

1 Application of Accounting Standards
2 Application of Guidance Notes issued by the ICAI on specified accounting aspects
3 Special Aspects of Company Account
4 Reorganization of Companies
5 Financial Reporting of Banking, Financial Services and Insurance (BFSI)
6 Valuation of goodwill
7 Consolidated Financial Statements

PAPER 6 AUDITING AND ASSURANCE (100 Marks)

1 Nature, Objective and Scope of Audit
2 Audit Strategy, Audit Planning and Audit Programme
3 Audit Documentation and Audit Evidence
4 Risk Assessment and Internal Control
5 Fraud and Responsibilities of the Auditor in this Regard
6 Audit in an Automated Environment
7 Audit Sampling
8 Analytical Procedure
9 Audit of Items of Financial Statements
10 The Company Audit
11 Audit Report
12 Audit of Banks
13 Audit of Different Types of Entities

PAPER 7 ENTERPRISE INFORMATION SYSTEMS AND STRATEGIC MANAGEMENT ( 100 Marks)

SECTION A ENTERPRISE INFORMATION SYSTEMS (50 MARKS)

1 AUTOMATED BUSINESS PROCESSES
2 FINANCIAL AND ACCOUNTING SYSTEMS
3 INFORMATION SYSTEMS AND ITS COMPONENTS
4 E-COMMERCE, M-COMMERCE AND EMERGING TECHNOLOGIES
5 CORE BANKING SYSTEMS

SECTION B STRATEGIC MANAGEMENT (50 MARKS)

1 Introduction to Strategic Management
2 Dynamics of Competitive Strategy
3 Strategic Management Process
4 Corporate Level Strategies
5 Business Level Strategies
6 Functional Level Strategies
7 Organisation and Strategic Leadership
8 Strategy Implementation and Control

PAPER 8 FINANCIAL MANAGEMENT AND ECONOMICS FOR FINANCE (100 Marks)

SECTION A FINANCIAL MANAGEMENT (60 MARKS)

1 Financial Management and Financial Analysis
2 Financing Decisions
3 Capital Investment and Dividend Decisions
4 Management of Working Capital

SECTION B ECONOMICS FOR FINANCE (40 MARKS)

1 Determination of National Income
2 The Money Market
3 Public Finance
4 International Trade