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 |
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Company Accounts |
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Accounting for Special Transactions |
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Special Type of Accounting |
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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
|
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
|
Chapter 9 | Non-Banking Financial Companies |
Chapter 10 | Consolidated Financial Statements |
Accounting Pronouncements | Accounting Standards |