CA Exams

CA Inter Accounts Syllabus 2023 For Nov Exams

ca inter accounts syllabus

The ca inter accounts syllabus for the November 2023 exams has been officially released by the ICAI. To access the syllabus PDF, students can either visit the ICAI official website’s BOS portal or refer to this page.

The CA Intermediate program consists of eight subjects categorized into two groups: Group 1 and Group 2. It is essential for students to thoroughly review the complete syllabus of each subject before embarking on their Intermediate exam preparations. The syllabus provides valuable insights into the topics to be covered and includes the marking scheme.

In this article, you will gain insights into the CA Intermediate syllabus and subjects for the November 2023 exams as per the ICAI study material. Additionally, we will outline the marks distribution and exam pattern.

Furthermore, the ICAI has recently introduced a new syllabus, resulting in a reduction of CA Intermediate subjects from 8 to 6. For comprehensive details on the CA New scheme, please refer to our dedicated section. Consider enrolling in CA Inter Online Classes to enhance your exam preparedness.

Syllabus for CA Inter Accounts Syllabus by ICAI in 2023

Paper-1: Accounting:

The CA inter accounts syllabus for 2023 is segmented into six distinct sections, all of which students should thoroughly examine. Refer to the table below for an overview of the CA Intermediate syllabus for Paper 1, which focuses on Accounting.

Objective: This paper aims to equip students with the skills to apply accounting standards and regulations to a range of transactions and events. It also facilitates the preparation and presentation of financial statements for businesses.

Contents Topics
Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve-outs.
Framework for Preparation and Presentation of Financial Statements
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
  • Preparation of financial statements
  • Managerial Remuneration;
  • Profit (Loss) prior to incorporation;
  • Accounting for bonus issues and right issues;
  • Redemption of preference shares;
  • Redemption of debentures.
Accounting for Special Transactions
  • Investment;
  • Insurance claims for loss of stock and loss of profit;
  • Hire- purchase and installment sale transactions.
Special Type of Accounting
  • Departmental Accounting;
  • Accounting for Branches including foreign branches;
  • Accounts from Incomplete Records.

Paper-2: Corporate and Other Laws:

Given below is the detailed CA Intermediate syllabus of Corporate and Other Law. Candidates appearing for the Intermediate exam should go through all the topics of the CA Inter Law syllabus.

Part I. Company Law (The Companies Act, 2013 – Sections 1 to 148)

Objective: The students here will develop an understanding of the provisions of company law. Apart from that, they’ll learn how to address application-oriented issues.

S. No. Contents
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

Students can also read the CA Intermediate Study Plan for the Nov 2023 exams.

Part II. Other Laws

Objective: To make the students understand the selected legislation’s provisions and learn to address the application-oriented issues. The students will also understand the rules for the interpretation of statutes.

Topics Content
The 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, 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 CA Intermediate syllabus 2023 for paper 3 i.e., Cost and Management Accounting is given below in the table. Every topic of the CA Intermediate costing syllabus is important for students, as it is also a scorable subject.

Objective:

  • To acquire the ability to determine the prices by establishing the cost associated with the production of products and provisions of services and develop an understanding of the basic concepts.
  • To make students understand the cost accounting statements.
  • Students will learn how to use the information for finding costs, planning, controlling and decision making.

Module 1:

Chapters Topic
Chapter 1 Introduction to Cost and Management Accounting
Chapter 2 Material Cost
Chapter 3 Employee Cost
Chapter 4 Overheads: Absorption Costing Method
Chapter 5 Activity Based Costing
Chapter 6 Cost Sheet
Chapter 7 Cost Accounting System

Module 2:

Chapters Topic
Chapter 8 Unit & Batch Costing
Chapter 9 Job Costing and Contract Costing
Chapter 10 Process & Operation Costing
Chapter 11 Joint Products & By-Products
Chapter 12 Service Costing
Chapter 13 Standard Costing
Chapter 14 Marginal Costing
Chapter 15 Budget and Budgetary Control

Paper-5: Advanced Accounting:

Check the table below to know the CA Inter Advanced Accounting syllabus for the Nov 2023 exams.

Objective:

  • To be able to apply the accounting standards and legislations to various events and transactions. Acquire the ability to prepare and present the financial statements of businesses.
  • To develop the understanding and to apply financial reporting and regulatory requirements of Banking companies and NBFCs.
Chapter Topic
Chapter 1 Application of Accounting Standards
Chapter 2 Partnership Accounts

  • Unit 1: Dissolution of Partnership Firms
  • Unit 2: Amalgamation, Conversion & Sale of Partnership Firms
Chapter 3 Accounting for Employee Stock Option Plans
Chapter 4 Buyback of Securities and Equity Shares with Differential Rights
Chapter 5 Amalgamation of Companies
Chapter 6 Internal Reconstruction
Chapter 7 Liquidation of Companies
Appendix Schedule III to The Companies Act, 2013
Chapter 8 Banking Companies

  • Unit 1: Some Relevant Provisions of The Banking Regulations Act, 1949
  • Unit 2: Books of Accounts, Returns and Forms of Financial Statements
  • Unit 3: Capital Adequacy Norms
  • Unit 4: Income Recognition, Classification of Assets and Provisions
  • Unit 5: Some Special Transactions of Banks
  • Unit 6: Preparation of Financial Statements of Banks
  • Annexures
Chapter 9 Non-Banking Financial Companies
Chapter 10 Consolidated Financial Statements
Accounting Pronouncements Accounting Standards

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