CA Inter Syllabus 2024: Download Latest Syllabus PDF

Hafsha Qureshi
Hafsha Qureshi

Updated on - Feb 23, 2024

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CA Inter Syllabus 2024 is drafted by the Institute of Chartered Accountants of India (ICAI). The CA Inter new syllabus of CA Intermediate 2024 has been published by the official authority. Candidates can download the CA Inter new syllabus 2024 from the official website at icai.org. The CA Inter syllabus 2024 comprises 8 papers divided into two groups. Each paper in the ICAI CA inter syllabus has its own topics.

For example, the CA Inter accounts syllabus has 8 chapters/sections for 100 marks. The CA Inter law syllabus has 10 sections or chapters. Similarly, the CA Inter Advanced Accounting Syllabus has 6 chapters/sections. Candidates can read along to understand all about the CA Inter subject's new syllabus.

 Table of Content

CA Inter Syllabus 2024 PDF

Candidates can download the CA Intermediate syllabus 2024 from the official website of ICAI at icai.org. However, candidates can download the CA Inter New Syllabus PDF from the table below.

CA Inter Syllabus 2024
Syllabus Name PDF Link
CA Intermediate New Syllabus 2024 Download

ICAI CA Inter Syllabus 2024: Paper Details

CA Inter syllabus has 8 papers that candidates must cover to qualify for the exam. All 8 papers in the CA Inter new syllabus are divided into two groups. Candidates can refer to the table below to understand the paper division of the CA Inter new syllabus 2024.

Group Name Paper Name and Number Paper Details
Group 1 Paper 1 - Advanced Accounting --
Paper 2 - Corporate and Other Laws Part 1: Company Law and Limited Liability Partnership Law
Part 2: Other Laws
Paper 3 - Taxation Section A: Income Tax Law
Section B: Goods and Services Tax
Paper 4 - Cost and Management Accounting --
Group 2 Paper 5 - Auditing and Ethics --
Paper 6 - Financial Management and Strategic Management Section A: Financial Management
Section B: Strategic Management
Paper 7 - Enterprise Information Systems & Strategic Management --
Paper 8 - Financial Management & Economics for Finance --

CA Inter New Syllabus 2024: Updates

Candidates must understand the latest updates related to the CA Inter New Syllabus 2024. The ICAI has made some changes to the CA Inter syllabus.

The updates to the ICAI CA inter syllabus are discussed below in the form of the newly added and deducted topics.

CA Inter Syllabus: Extra Added Topics

The topics that are added in the CA Inter New Syllabus 2024 are provided below.

  • The topics under Paper 1 of accounting have been shifted to advanced accounting, paper 5.
  • In the new ICAI CA Inter Syllabus, the addition that has been made to the dissolution of Partnership firms along with the piecemeal distribution of assets, including the conversion of a partnership firm into a company and sale to a company, an issue related to accounting in limited liability partnerships.

CA Inter Syllabus: Removed Topics

The topics that are removed in the CA Inter New Syllabus 2024 are provided below.

  • Under the New CA Inter Syllabus, the topic of Underwriting of shares and debentures has been removed.
  • The valuation of goodwill has been removed.
  • Application of Guidance Notes on specified accounting aspects published by the ICAI has been removed under the CA Inter New Syllabus 2024.
  • Financial Reporting of Insurance Companies and Mutual Funds and regulatory requirements thereof have been removed.

CA Inter Syllabus: Group 1

Based on the categorization of provided above for the papers in the CA Inter syllabus, the topics under each are discussed below. Group 1 of the CA Inter new syllabus 2024 consists of 4 papers. The 4 papers of the CA Inter Group 1 syllabus are as follows.

  • Paper 1 - Advanced Accounting
  • Paper 2 - Corporate and Other Laws
  • Paper 3 - Taxation
  • Paper 4 - Cost and Management Accounting

Paper 1: Accounting

The topics covered under the CA Inter accounts syllabus will be of 100 marks in the final paper. The access link for the CA Inter syllabus for Accounts (or Accounting) paper are provided below.

CA Paper Name Syllabus Access Link
Paper 1 - Accounting Link

The topics that are discussed under the CA Inter new syllabus for Accounts papers are tabulated below.

Accounting Standards:

Accounts Paper Section Name Topic Details
Accounting Standards

Process of formulation of Accounting Standards including Ind AS (IFRS converged standards) and IFRSs;

convergence vs adoption; objective and concepts of carve-outs

Financial Statements:

Accounts Paper Section Name Topic Details
Financial Statements Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards)

Applications of Accounting Standards:

Accounts Paper Section Name Topic Details
Applications of Accounting Standards AS 1 : Disclosure of Accounting Policies
AS 2 : Valuation of Inventories
AS 3 : Cash Flow Statements
AS 10 : Property, Plant and Equipment
AS 11 : The Effects of Changes in Foreign Exchange Rates
AS 12 : Accounting for Government Grants
AS 13 : Accounting for Investments
AS 16 : Borrowing Costs

Company Accounts:

Accounts Paper Section Name Topic Details
Company Accounts (i) Preparation of financial statements - Statement of Profit and Loss, Balance Sheet and Cash Flow Statement
(ii) Managerial Remuneration
(iii) Profit (Loss) prior to incorporation
(iv) Accounting for bonus issue and right issue
(v) Redemption of preference shares
(vi) Redemption of debentures

Accounting for Special Transactions:

Accounts Paper Section Name Topic Details
Accounting for Special Transactions (i) Investment
(ii) Insurance claims for loss of stock and loss of profit
(iii) Hire purchase and Instalment sale transactions

Special Type of Accounting:

Accounts Paper Section Name Topic Details
Special Type of Accounting (i) Departmental Accounting
(ii) Accounting for Branches including foreign branches
(iii) Accounts from Incomplete Records

Paper 2: Corporate and Other Laws

The access link for the CA Inter syllabus for Corporate and Other Laws paper are provided below.

CA Paper Name Syllabus Access Link
Paper 2 - Corporate and Other Laws Link

The topics that are discussed under the CA Inter new syllabus for Corporate and Other Laws papers are tabulated below.

PART I – Company Law (60 Marks)

Part-Wise Sectional Name Sectional Details
The Companies Act, 2013 – Sections 1 to 148 1. Preliminary
2. Incorporation of Company and Matters Incidental thereto
3. Prospectus and Allotment of Securities
4. Share Capital and Debentures
5. Acceptance of Deposits by companies
6. Registration of Charges
7. Management and Administration
8. Declaration and Payment of Dividend
9. Accounts of Companies
10. Audit and Auditors

PART II – Other Laws (40 Marks)

Part-Wise Sectional Name Sectional Details
The Indian Contract Act, 1872 (Specific contracts covered from section 123 onwards) Contract of Indemnity and Guarantee, Bailment, Pledge, Agency
The Negotiable Instruments Act, 1881 Meaning of Negotiable Instruments
Characteristics
Classification of Instruments
Different provisions relating to Negotiation
Negotiability
Assignability
Right and Obligation of parties and presentment of Instruments
Rules of Compensation
The General Clauses Act, 1897 Important Definitions
Extent and Applicability
General Rules of Construction
Powers and Functionaries,
Provisions as to Orders, Rules, etc. made under Enactments, Miscellaneous
Interpretation of statutes Rules of Interpretation of statutes
Aids to interpretation
Rules of Interpretation/construction of Deeds and Documents

Paper 3: Cost and Management Accounting

The access link for the CA Inter syllabus for Cost and Management Accounting paper is provided below.

CA Paper Name Syllabus Access Link
Paper 3 - Cost and Management Accounting Link

The topics that are discussed under the CA Inter new syllabus for Cost and Management Accounting paper are tabulated below.

1. Overview of Cost and Management Accounting

Sub-Section Name Sub-Sectional Details
(i) Introduction to Cost and Management Accounting a) Objectives and Scope of Cost and Management Accounting,
b) The users of Cost and Management accounting information, Functions of management accounting
c) Role of cost accounting department in an organisation and its relation with other departments
d) Installation of Costing System
e) Relationship of Cost Accounting, Financial Accounting, Management Accounting and Financial Management.
f) Cost terms and Concepts
g) Cost Reduction and Cost Control
h) Elements of Costs
i) Cost behavior pattern, Separating the components of fixed, variable, semivariable and step costs.
j) Methods of Costing, Techniques of Costing. k) Cost Accounting with use of Information Technology
(ii) Elements of Cost and preparation of Cost Sheets a) Functional classification and ascertainment of cost
b) Preparation of Cost Sheets for Manufacturing sector and for the Service sector

2. Ascertainment of Cost and Cost Accounting System

Sub-Section Name Sub-Sectional Details
(i) Material Cost a) Procurement procedures- Store procedures and documentation in respect of
receipts and issue of stock, Stock verification,
b) Valuation of material receipts,
c) Inventory control- Techniques of fixing level of stocks
- minimum, maximum, re-order point, safety stock, determination of optimum stock level,- Determination of Optimum Order quantity-Economic Order Quantity (EOQ),- Techniques of Inventory control- ABC Analysis, Fast, Slow moving and Non moving (FSN), High, Medium, Low (HML), Vital, Essential, Desirable (VED), Just-in-Time (JIT) - Stock taking and perpetual inventory system, use of control ratios,
d) Inventory Accounting
(ii) Employee Cost a) Attendance and Payroll procedures- Elements of wages- Basic pay, Dearness Allowance, Overtime, Bonus, Holiday and leave wages, Allowances and perquisites.
b) Employee Cost Control
c) Employee Turnover- Methods of calculating employee turnover, causes of employee turnover, effects of employee turnover.
d) Utilisation of Human Resources, Direct and indirect employee Costs, charging of employee cost, Identifying employee hours with work orders or batches or capital jobs.
e) Remuneration systems and incentive schemes- Premium Bonus Method (Halsey Plan and Rowan Plan)
(iii) Overheads a) Functional analysis- Factory, Administration, Selling, Distribution, Research and Development.
b) Behavioral analysis- Fixed, Variable and Semi- Variable.
c) Allocation and Apportionment of overheads using Absorption Costing Method.
d) Factory Overheads- Primary and secondary distribution,
e) Administration Overheads- Method of allocation to cost centres or products,
f) Selling & Distribution Overheads- Analysis and absorption of the expenses in products/ customers, impact of marketing strategies, cost effectiveness of various methods of sales promotion.
g) Treatment of Research and development cost in cost accounting.
(iv) Concepts of Activity Based Costing (ABC) --
(v) Recording and Accounting of Costs a) Non-integrated Cost Accounting system- Ledger under non-integral system
b) Integrated (Cost and Financial) Accounting system- Ledgers under integral system.
c) Difference between the Non- integrated and Integrated Accounting system.
d) Reconciliation of profit as per Cost and Financial Accounts (under NonIntegrated Accounting System).

Paper 4: Taxation

The access link for the CA Inter new syllabus for the Taxation paper is tabulated below.

CA Paper Name Syllabus Access Link
Paper 4 - Taxation Section A Link
Paper 4 - Taxation Section B Link

Taxation Section A Syllabus

The topics included under the Taxation Paper Section A as per the CA Inter syllabus are as follows.

Section A - Icome Tax Law Chapters Chapter Details
1. Basic Concepts (i) Income-tax law: An introduction
(ii) Important definitions in the Income-tax Act, 1961
(iii) Concept of the previous year and assessment year
(iv) Basis of Charge and Rates of Tax
2. Residential status and scope of total income (i) Residential status
(ii) 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) (i) Incomes not included in total income
(ii) Tax holiday for newly established units in Special Economic Zones
4. Heads of income and the provisions governing computation of income under different heads (i) Salaries
(ii) Income from house property
(iii) Profits and gains of business or profession
(iv) Capital gains
(v) Income from other sources
5. Income of other persons included in assessee's total income (i) Clubbing of income: An introduction
(ii) Transfer of income without transfer of assets
(iii) Income arising from revocable transfer of assets
(iv) Clubbing of income of income arising to spouse, minor child and son’s wife in certain cases
(v) Conversion of self-acquired property into property of HUF
6. Aggregation of income; Set-off, or carry forward and set-off of losses (i) Aggregation of income
(ii) Concept of set-off and carry forward and set-off of losses
(iii) Provisions governing set-off and carry forward and set-off of losses under different heads of income
(iv) Order of set-off of losses
7. Deductions from gross total income (i) General provisions
(ii) Deductions in respect of certain payments
(iii) Specific deductions in respect of certain income
(iv) Deductions in respect of other income
(v) Other deductions
8. Computation of total income and tax liability of individuals (i) Income to be considered while computing total income of individuals
(ii) Procedure for computation of total income and tax liability of individuals
9. Advance tax, tax deduction at source and introduction to tax collection at source (i) Introduction
(ii) Direct Payment
(iii) Provisions concerning deduction of tax at source
(iv) Advance payment of tax
(v) Interest for defaults in payment of advance tax and deferment of advance tax
(vi) Tax collection at source – Basic concept
(vii) Tax deduction and collection account number
10. Provisions for filing return of income and self-assessment (i) Return of Income
(ii) Compulsory filing of return of income
(iii) Fee and Interest for default in furnishing return of income
(iv) Return of loss
(v) Provisions relating to belated return, revised return etc.
(vi) Permanent account number
(vii) Persons authorized to verify return of income
(viii) Self-assessment

Taxation Section B Syllabus

The topics included under the Taxation Paper Section B as per the CA Inter syllabus are as follows.

Section B - Indirect Tax Law Chapters Chapter Details
1. Concept of indirect taxes (i) Concept and features of indirect taxes
(ii) Principal indirect taxes
2. Goods and Services Tax (GST) Laws (i) GST Laws: An introduction including Constitutional aspects
(ii) Levy and collection of CGST and IGST
a) Application of CGST/IGST law
b) Concept of supply including composite and mixed supplies
c) Charge of tax including reverse charge
d) Exemption from tax
e) Composition levy
(iii) Basic concepts of time and value of supply
(iv) Input tax credit
(v) Computation of GST liability
(vi) Registration
(vii) Tax invoice; Credit and Debit Notes; Electronic way bill
(viii) Returns
(ix) Payment of tax

CA Inter Syllabus: Group 2

Group 2 of the CA Inter new syllabus 2024 consists of 4 papers. The 4 papers of the CA Inter Group 2 syllabus are as follows.

  • Paper 5 - Auditing and Ethics
  • Paper 6 - Financial Management and Strategic Management
  • Paper 7 - Enterprise Information Systems & Strategic Management
  • Paper 8 - Financial Management & Economics for Finance

Paper 5 - Auditing and Ethics

The access link for the CA Inter syllabus of the Auditing and Ethics paper is provided below for the candidates.

CA Paper Name Syllabus Access Link
Paper 5 - Auditing and Ethics Link

The topics for the same are discussed below for the candidates.

Section Name Details
1. Application of Accounting Standards AS 4 : Contingencies and Events Occurring After the Balance
Sheet Date
AS 5 : Net Profit or Loss for the Period, Prior Period Items and
Changes in Accounting Policies
AS 7 : Construction Contracts
AS 9 : Revenue Recognition
AS 14 : Accounting for Amalgamations
AS 17 : Segment Reporting
AS 18 : Related Party Disclosures
AS 19 : Leases
AS 20 : Earnings Per Share
AS 22: Accounting for Taxes on Income
AS 24 : Discontinuing Operations
AS 26 : Intangible Assets
AS 29 : Provisions, Contingent Liabilities and Contingent Assets.
2. Special Aspects of Company Accounts (i) Accounting for employee stock option plan
(ii) Buy back of securities
(iii) Equity shares with differential rights
3. Reorganization and liquidation of Companies (i) Accounting for amalgamation (excluding inter-company holding) and reconstruction
(ii) Accounting involved in liquidation of companies
4. Banking Companies and Non-Banking Financial Companies and regulatory requirements thereof. --
5. Consolidated Financial Statements Concept of consolidation and simple problems on Consolidated Financial Statements with single subsidiary (excluding problems involving acquisition of Interest in Subsidiary at Different Dates
Different Reporting Dates of Holding and Subsidiary
Disposal of a Subsidiary and Foreign Subsidiaries)

Paper 6 - Financial Management and Strategic Management

The access link for the CA Inter syllabus of the Auditing and Ethics paper is provided below for the candidates.

CA Paper Name Syllabus Access Link
Paper 6 - Financial Management and Strategic Management Link

The chapter-wise name for the entire Paper 6 syllabus is pointed below.

  • Nature, Objective, and Scope of Audit
  • Audit Strategy, Audit Planning, and Audit Programme
  • Audit Documentation and Audit Evidence
  • Risk Assessment and Internal Control
  • Fraud and Responsibilities of the Author in this Regard
  • Audit in an Automated Environment
  • Audit Sampling
  • Analytical Procedures
  • Audit of Items of Financial Statements
  • The Company Audit
  • Audit Report
  • Audit of Banks
  • Audit of Different Types of Entities

Paper 7 - Enterprise Information Systems & Strategic Management

The access link for the CA Inter syllabus for Paper 7 is provided below for the candidates.

Paper 7 Section Name Syllabus Access Link
Section A Link
Section B Link

Section A: Enterprise Information System

Chapter Chapter Names
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

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

Paper 8 - Financial Management & Economics for Finance

The topics for both the sections under Paper 8 of the Financial Management & Economics for Finance paper as per the CA Inter syllabus are discussed below for the candidates.

Section A - Financial Management

1. Financial Management and Financial Analysis
Sub-Section Name Sub-Section Details
(i) Introduction to Financial Management Function a) Objective and scope of financial management
b) Role and purpose
c) Financial management environment
d) Functions of finance executives in an organisation
e) Financial distress and insolvency
(ii) Financial Analysis through Ratios a) Users of the financial analysis
b) Sources of financial data for analysis
c) Calculation and Interpretation of ratios:
Analysing liquidity
Analysing leverage
Analysing solvency
Analysing efficiency/ activity
Analysing profitability
d) Limitations of ratio analysis
2. Financing Decisions
Sub-Section Name Sub-Section Details
(i) Sources of Finance a) Different Sources of Finance, Characteristics of different types of long term debt and equity finance, Method of raising long term finance
b) Different Sources of short term Finance
c) Internal fund as a source of finance
d) International sources of finance
e) Other sources of finance- Lease Financing, Sale and lease back, Convertible debt, Venture capital, Grants etc.
(ii) Cost of Capital a) Significance of cost of capital
b) Factors of cost of capital
c) Measurement of costs of individual components of capital
d) Weighted average cost of capital (WACC)
e) Marginal cost of capital
f) Effective Interest rate
(iii) Capital Structure Decisions a) Significance of capital structure
b) Determinants of capital structure
c) Capital structure planning and designing
d) Designing of optimum capital structure
e) Theories of Capital Structure and value of the firm- relevancy and Irrelevancy of capital structure.
f) EBIT- EPS Analysis, Breakeven- EBIT Analysis.
g) Under/ Over Capitalisation
(iv) Leverages a) Types of Leverages- Operating, Financial and Combined
b) Analysis of leverages

Section B - Economics for Finance

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

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