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CA Inter Syllabus is designed by ICAI Board of Studies(Bos). There are 6 Papers covering 9 subjects and approximately 95 Chapters. The 6 papers are divided into 2 groups of 3 papers each - Group 1 & Group 2.

The syllabus is designed in a manner that there is an almost equal mix of theory & practical subjects. A CA Inter student is expected to attain not only professional knowledge but also the ability to apply such knowledge in problem solving.

CA Intermediate Sep 24 Exams Results are likely to be announced on 30th October 2024. We at Koncept Education can help you in checking your CA INTER result . To check your CA Inter result - Click here

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CA Inter Syllabus
CA Inter Paper 1: Advanced Accounting List
CA Inter Paper 2: Corporate and Other Laws List
CA Inter Paper 3: Taxation List
CA Inter Paper 4: Cost & Management accounting List
CA Inter Paper 5: Auditing and Ethics List
CA Inter Paper 6: Financial Management and Strategic Management List

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CA Inter Syllabus - Papers, Subjects, Exam pattern

CA INTER NEW SYLLABUS	EXAM PATTERN	MARKS
CA INTER GROUP 1
Paper 1 Advanced Accounting	30% Objective 70% Descriptive	100
Paper 2 Corporate and Other Law Part A - Company Law and Limited Liability Partnership Law (70 Marks) Part B - Other Laws (30 Marks)	30% Objective 70% Descriptive	100
Paper 3 Taxation Part A - Direct Taxation (50 Marks) Part B - Indirect Taxation (50 Marks)	30% Objective 70% Descriptive	100
CA INTER GROUP 2
Paper 4 Cost and Management Accounting	30% Objective 70% Descriptive	100
Paper 5 Auditing and Ethics	30% Objective 70% Descriptive	100
Paper 6 Financial Management and Strategic Management Part A - Financial Management (50 Marks) Part B - Strategic Management (50 Marks)	30% Objective 70% Descriptive	100

CA Inter Syllabus - Chapters & Section-wise exam weightage

CA Inter Group 1 syllabus

Advanced Accounting

(100 Marks, Three Hours exam, 30% Objective & 70% Descriptive Paper)

Learning Objective:

To acquire the ability to apply specific accounting standards and legislations to different transactions and events and in preparation and presentation of financial statements of various business entities.

There are 15 Chapters in the ICAI CA Inter Advanced Accounting book. The chapters and their weightage are mentioned below.

Exam Weightage	CA Inter Advanced Accounting subject Chapters Watch Lectures
55%-65%	Chp 1: Introduction to Accounting Standards Chp 2: Framework for preparation and presentation of Financial Statements Chp 3: Applicability of Accounting Standards AS 1, AS 2, AS 3, AS 4, AS 5, AS 7, AS 9, AS 10, AS 11, AS 12, AS 13, AS 14, AS 15, AS 16, AS 17, AS 18, AS 19, AS 20, AS 21, AS 22, AS 23, AS 24, AS 25, AS 26, AS 27, AS 28, AS 29
30%-35%	Chp 4: Company Accounts Schedule III to the CompaniesAct, 2013 (Division I) Preparation of financial statements – Statement of Profit and Loss, Balance Sheet and Cash Flow Statement Buy back of securities Accounting for reconstruction of companies
5%-10%	Chp 5: Accounting for Branches including foreign branches.

Exam Weightage

CA Inter Advanced Accounting subject Chapters
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55%-65%

Chp 1: Introduction to Accounting Standards

Chp 2: Framework for preparation and presentation of Financial Statements

Chp 3: Applicability of Accounting Standards

AS 1, AS 2, AS 3, AS 4, AS 5, AS 7, AS 9, AS 10, AS 11, AS 12, AS 13, AS 14, AS 15, AS 16, AS 17, AS 18, AS 19, AS 20, AS 21, AS 22, AS 23, AS 24, AS 25, AS 26, AS 27, AS 28, AS 29

30%-35%

Chp 4: Company Accounts

Schedule III to the CompaniesAct, 2013 (Division I)
Preparation of financial statements – Statement of Profit and Loss, Balance Sheet and Cash Flow Statement
Buy back of securities
Accounting for reconstruction of companies

5%-10%

Chp 5: Accounting for Branches including foreign branches.

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Corporate and Other Laws

(100 Marks, Three Hours exam, 30% Objective & 70% Descriptive Paper)

Learning Objective:

To develop an understanding of the legal provisions and acquire the ability to analyse and apply the laws in practical situations.

There are 2 parts in this subject.

Part I – Corporate Law (70 Marks – 49 Marks Descriptive and 21 Marks MCQs)

There are 12 Chapters in the ICAI CA Inter Corporate Law book. The chapters and their weightage are mentioned below.

Exam Weightage	CA Inter Corporate Law subject Chapters Watch Lectures
20%-30%	Chp 1: Preliminary Chp 2: Incorporation of company and matters incidental thereto Chp 3: Prospectus and Allotment of Securities Chp 4: Share capital and Debentures
20%-30%	Chp 5: Acceptance of Deposits by companies Chp 6: Registration of Charges Chp 7: Management and Administration
30%-35%	Chp 8: Declaration and payment of dividend Chp 9: Accounts of companies Chp 10: Audit and auditors Chp 11: Companies Incorporated Outside India
15%-20%	Chp 12: The Limited Liability Partnership Act, 2008

Part II – Other Laws (30 Marks - 21 Marks Descriptive and 9 Marks MCQs)

There are 3 Chapters in the ICAI CA Inter Other Laws book. The chapters and their weightage are mentioned below.

Exam Weightage	CA Inter Other Laws subject Chapters Watch Lectures
35%-40%	Chp 1: The General Clauses Act, 1897
25%-30%	Chp 2: Interpretation of Statutes
30%-40%	Chp 3: The Foreign Exchange Management Act, 1999

Taxation

(100 Marks, Three Hours exam, 30% Objective & 70% Descriptive Paper)

Learning Objective:

To develop an understanding of the provisions of income-tax law
To acquire the ability to apply such provisions to solve problems and address application-oriented issues.

There are 2 sections in this subject.

Part 1 – Income Tax Law (50 Marks – 35 Marks Descriptive and 15 Marks MCQs)

There are 9 Chapters in the ICAI CA Inter Income tax book. The chapters and their weightage are mentioned below

Exam Weightage	CA Inter Income Tax subject Chapters Watch Lectures
10%-20%	Chp 1: Basic Concepts Chp 2: Residential status and scope of total income
25%-30%	Chp 3: Head of Income Salaries Income from house property Profit and gains of business or profession Capital gains Income from other sources
25%-30%	Chp 4: Income of other persons included in assessee's total income
15%-20%	Chp 5: Advance Tax, Tax deduction at source and tax collection at source Chp 6: Provisions for filing return of income and self-assessment
20%-25%	Chp 7: Provisions for filing return of income and self assessment

Part II – Indirect Taxes (50 Marks - 35 Marks Descriptive and 15 Marks MCQs)

There are 15 Chapters in the ICAI CA Inter Indirect taxes book. The chapters and their weightage are mentioned below

Exam Weightage	CA Inter Indirect Tax subject Chapters Watch Lectures
0%-5%	1: GST in India - an introduction
50%-80%	2: Levy and collection of CGST and IGST Application of CGST/IGST law Concept of supply including composite and mixed supplies Charge of tax including reverse charge Exemption from tax Composition levy 3: Basic concepts of Classification Place of supply Time of supply Value of Supply Input tax credit 4: Computation of GST liability
20%-45%	5: Registration 6: Tax invoice; Credit and Debit Notes; Electronic way bill 7: Accounts and Records 8: Payment of tax 9: Returns

Exam Weightage

CA Inter Indirect Tax subject Chapters
Watch Lectures

0%-5%

1: GST in India - an introduction

50%-80%

2: Levy and collection of CGST and IGST

Application of CGST/IGST law
Concept of supply including composite and mixed supplies
Charge of tax including reverse charge
Exemption from tax
Composition levy

3: Basic concepts of

Classification
Place of supply
Time of supply
Value of Supply
Input tax credit

4: Computation of GST liability

20%-45%

5: Registration

6: Tax invoice; Credit and Debit Notes; Electronic way bill

7: Accounts and Records

8: Payment of tax

9: Returns

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CA Inter Group 2 syllabus

Cost & Management accounting

(100 Marks, Three Hours exam, 30% Objective & 70% Descriptive Paper)

Learning Objective:

To develop an understanding of the basic concepts and applications to establish the cost associated with the production of products and provision of services and apply the same to determine prices.
To develop an understanding of cost accounting statements.
To acquire the ability to apply information for cost ascertainment, planning, control and decision making.
To apply costing methods to determine the costs for different purposes.
To apply appropriate techniques to support short term decisions.

There are 15 Chapters in the ICAI CA Inter Costing book. The chapters and their weightage are mentioned below

Exam Weightage	CA Inter Cost & Management accounting subject Chapters Watch Lectures
10%-15%	Chp 1: Introduction to Cost and Management Accounting
35%-40%	Chp 2: Material cost Chp 3: Employee cost and direct expenses Chp 4: Overheads - Absorption costing method Chp 5: Activity Based Costing Chp 6: Cost sheet
20%-25%	Chp 7: Cost accounting systems Chp 8: Unit and Batch costing Chp 9: Job costing Chp 10: Process and operation costing Chp 11: Joint products and by products Chp 12: Service costing
25%-30%	Chp 13: Standard costing Chp 14: Marginal costing Chp 15: Budget and budgetary control

Auditing and Ethics

(100 Marks, Three Hours exam, 30% Objective & 70% Descriptive Paper)

Learning Objective:

To develop an understanding of the concepts in auditing and of the generally accepted auditing procedures, techniques and skills and acquire the ability to apply the same in audit and attestation engagements.
To understand and apply the concept of ethics while performing audit.

There are 10 Chapters in the ICAI CA Inter Auditing and Ethics book. The chapters and their weightage are mentioned below.

Exam Weightage	CA Inter Auditing and Ethics subject Chapters Watch Lectures
4%-6%	Chp 1: Nature, objective and scope of audit
8%-12%	Chp 2: Audit strategy, audit planning and audit programme Chp 3: Risk assessment and internal control
12%-18%	Chp 4: Audit Evidence Chp 6: Audit Documentation
12%-20%	Chp 5 : Audit of items of financial statements
8%-12%	Chp 7: Completion and Review Chp 8: Audit Report
12%-18%	Chp 9: Special Features of Audit of Different Type of Entities Chp 10: Audit of Banks
8%-10%	Chp 11: Audit of Banks

Financial Management and Strategic Management

(100 Marks, Three Hours exam, 30% Objective & 70% Descriptive Paper)

Learning Objective:

To develop an understanding of various aspects of Financial Management and acquire the ability to apply such knowledge in decision-making.
To understand various finance functions like financing decision, investment decision, dividend decision.
To develop an understanding of working capital management and its component.
To develop an understanding of strategic management concepts and techniques and acquire the ability to apply the same in business situations.

There are 2 sections in this subject.

Part I – Financial Management (50 Marks – 35 Marks Descriptive and 15 Marks MCQs)

There are 9 Chapters in the ICAI CA Inter Financial Management Book. The chapters and their weightage are mentioned below

Exam Weightage	CA Inter Financial Management subject Chapters Watch Lectures
10%-15%	1: Financial Management and Financial Analysis Introduction to Financial Management Function Financial Analysis through Ratios
45%-50%	2: Financing Decisions and Cost of Capital Sources of Finance Cost of Capital Capital Structure Decisions Leverages
20%-25%	3: Capital Investment and Dividend Decisions Capital Investment Decisions Dividend Decisions
15%-20%	4: Management of Working Capital

Part II – Strategic Management (50 Marks – 35 Marks Descriptive and 15 Marks MCQs)

There are 5 Chapters in the ICAI CA Inter Strategic Management book. The chapters and their weightage are mentioned below

Exam Weightage	CA Inter Strategic Management subject Chapters Watch Lectures
15%-25%	Chp 1: Introduction to strategic management
15%-25%	Chp 2: Strategic Analysis External Environment
15%-25%	Chp 3: Strategic Analysis Internal Environment
15%-25%	Chp 4: Strategic Choices
15%-25%	Chp 5: Strategy implementation and Evaluation

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CA Inter Syllabus

CA Intermediate Course

CA Inter Live Classes

CA Inter Syllabus - Papers, Subjects, Exam pattern

CA Inter Syllabus - Chapters & Section-wise exam weightage

CA Inter Group 1 syllabus

Advanced Accounting

Corporate and Other Laws

Taxation

CA Inter Group 2 syllabus

Cost & Management accounting

Auditing and Ethics

Financial Management and Strategic Management

Konceptca Student Reviews

- Dwiti Prajapati CA Fundation Student

- Durgesh Pandey CA Fundation Student

- Kaushik Prajapati CA Fundation Student

- Chirag Mali CA Fundation Student

CA Inter Faculties

CA Intermediate Course

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CA Inter Syllabus

CA Intermediate Course

CA Inter Live Classes

CA Inter Syllabus - Papers, Subjects, Exam pattern

CA Inter Syllabus - Chapters & Section-wise exam weightage

CA Inter Group 1 syllabus

Advanced Accounting

Corporate and Other Laws

Taxation

CA Inter Group 2 syllabus

Cost & Management accounting

Auditing and Ethics

Financial Management and Strategic Management

Konceptca Student Reviews

- Dwiti Prajapati CA Fundation Student

- Durgesh Pandey CA Fundation Student

- Kaushik Prajapati CA Fundation Student

- Chirag Mali CA Fundation Student

CA Inter Faculties

CA Intermediate Course

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