{"id":15822,"date":"2023-10-04T08:20:19","date_gmt":"2023-10-04T08:20:19","guid":{"rendered":"https:\/\/capsbeniwal.com\/blog\/?p=15822"},"modified":"2024-02-10T05:36:19","modified_gmt":"2024-02-10T05:36:19","slug":"ca-inter-subjects","status":"publish","type":"post","link":"https:\/\/capsbeniwal.com\/blog\/ca-inter-subjects\/","title":{"rendered":"CA Intermediate Subjects 2023"},"content":{"rendered":"

In the field of Chartered Accountancy, the CA Intermediate program stands as the second tier(subjects in ca inter), offering students a more profound insight into Accounting, law, and finance. After successfully completing the foundation exams, students become eligible to enroll in the CA Intermediate course, which comprises eight subjects organized into two groups. For a comprehensive understanding of the CA Intermediate Syllabus & Subject for 2023.<\/span><\/p>\n

CA Inter Subjects in 2023 (New Course)<\/span><\/h2>\n

Before moving the details of the CA Inter syllabus for November 2023, let’s briefly look at the new CA Inter syllabus under the new scheme<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
Paper<\/span><\/th>\nCA Intermediate Group-I Subjects<\/span><\/th>\n<\/tr>\n
1<\/span><\/td>\nAccounting<\/a><\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\nCorporate and other laws<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\nCost and management accounting<\/span><\/td>\n<\/tr>\n
4<\/span><\/td>\nTaxation<\/span><\/td>\n<\/tr>\n
<\/td>\nCA Intermediate Group-II Subjects<\/strong><\/span><\/td>\n<\/tr>\n
5<\/span><\/td>\nAdvanced Accounting<\/span><\/td>\n<\/tr>\n
6<\/span><\/td>\nAuditing and Assurance<\/span><\/td>\n<\/tr>\n
7<\/span><\/td>\nEnterprise Information Systems & Strategic Management<\/span><\/td>\n<\/tr>\n
8<\/span><\/td>\nFinancial Management and Economics for Finance<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

ICAI CA Intermediate Subjects Syllabus 2023<\/span><\/h3>\n

<\/span>Paper-1: Accounting:<\/span><\/h4>\n

The whole\u00a0CA Inter accounts syllabus 2023<\/strong>\u00a0is divided into 6 parts and students should go through each of them in detail. Check the table below to know the\u00a0CA Intermediate syllabus 2023 for Paper 1 i.e., Accounting.<\/span><\/p>\n

Objective:<\/strong>\u00a0To make the students learn the ability to apply accounting standards and legislation to various transactions and events. It also helps in preparing and presenting the financial statements of businesses.<\/span><\/p>\n

\n\n\n\n\n\n\n\n\n\n\n
Contents<\/span><\/th>\nTopics<\/span><\/th>\n<\/tr>\n<\/thead>\n
Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve-outs.<\/span><\/td>\n<\/tr>\n
Framework for Preparation and Presentation of Financial Statements<\/span><\/td>\n<\/tr>\n
Applications of Accounting Standards<\/span><\/td>\n\n
    \n
  • AS 1: Disclosure of Accounting Policies<\/span><\/li>\n
  • AS 2: Valuation of Inventories<\/span><\/li>\n
  • AS 3: Cash Flow Statements<\/span><\/li>\n
  • AS 10: Property, Plant and Equipment<\/span><\/li>\n
  • AS 11: The Effects of Changes in Foreign Exchange Rates<\/span><\/li>\n
  • AS 12: Accounting for Government Grants<\/span><\/li>\n
  • AS 13: Accounting for Investments<\/span><\/li>\n
  • AS 16: Borrowing Costs<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Company Accounts<\/span><\/td>\n\n
    \n
  • Preparation of financial statements<\/span><\/li>\n
  • Managerial Remuneration;<\/span><\/li>\n
  • Profit (Loss) prior to incorporation;<\/span><\/li>\n
  • Accounting for bonus issues and right issues;<\/span><\/li>\n
  • Redemption of preference shares;<\/span><\/li>\n
  • Redemption of debentures.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Accounting for Special Transactions<\/span><\/td>\n\n
    \n
  • Investment;<\/span><\/li>\n
  • Insurance claims for loss of stock and loss of profit;<\/span><\/li>\n
  • Hire- purchase and installment sale transactions.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Special Type of Accounting<\/span><\/td>\n\n
    \n
  • Departmental Accounting;<\/span><\/li>\n
  • Accounting for Branches including foreign branches;<\/span><\/li>\n
  • Accounts from Incomplete Records.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Paper-2: Corporate and Other Laws:<\/span><\/h3>\n

    Given below is the detailed CA Intermediate syllabus of Corporate and Other Law.\u00a0Candidates appearing for the Intermediate exam should go through all the topics of\u00a0the\u00a0CA Inter Law\u00a0syllabus<\/strong>.<\/span><\/p>\n

    Part I. Company Law (The Companies Act, 2013 \u2013 Sections 1 to 148)<\/span><\/h4>\n

    Objective:<\/strong>\u00a0The students here will develop an understanding of the provisions of company law. Apart from that, they\u2019ll learn how to address application-oriented issues.<\/span><\/p>\n

    \n\n\n\n\n\n\n\n\n\n\n\n\n\n
    S. No.<\/span><\/th>\nContents<\/span><\/th>\n<\/tr>\n
    1<\/span><\/td>\nPreliminary<\/span><\/td>\n<\/tr>\n
    2<\/span><\/td>\nIncorporation of Company and Matters Incidental thereto<\/span><\/td>\n<\/tr>\n
    3<\/span><\/td>\nProspectus and Allotment of Securities\u00a0<\/span><\/td>\n<\/tr>\n
    4<\/span><\/td>\nShare Capital and Debentures<\/span><\/td>\n<\/tr>\n
    5<\/span><\/td>\nAcceptance of Deposits by Companies<\/span><\/td>\n<\/tr>\n
    6<\/span><\/td>\nRegistration of Charges<\/span><\/td>\n<\/tr>\n
    7<\/span><\/td>\nManagement and Administration<\/span><\/td>\n<\/tr>\n
    8<\/span><\/td>\nDeclaration and Payment of Dividend<\/span><\/td>\n<\/tr>\n
    9<\/span><\/td>\nAccounts of Companies<\/span><\/td>\n<\/tr>\n
    10<\/span><\/td>\nAudit and Auditors<\/span><\/td>\n<\/tr>\n<\/thead>\n<\/table>\n<\/div>\n

    Part II. Other Laws<\/span><\/h4>\n

    Objective:<\/strong>\u00a0To make the students understand the selected legislation\u2019s provisions and learn to address the application-oriented issues. The students will also understand the rules for the interpretation of statutes.<\/span><\/p>\n

    \n\n\n\n\n\n\n\n\n
    Topics<\/span><\/th>\nContent<\/span><\/th>\n<\/tr>\n<\/thead>\n
    The Contract Act, 1872<\/span><\/td>\n(Specific contracts covered from section 123 onwards): Contract of Indemnity and Guarantee, Bailment, Pledge, Agency<\/span><\/td>\n<\/tr>\n
    The Negotiable Instruments Act, 1881<\/span><\/td>\nMeaning 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<\/span><\/td>\n<\/tr>\n
    The General Clauses Act, 1897<\/span><\/td>\nImportant Definitions, Extent and Applicability, General Rules of Construction, Powers and Functionaries, Provisions as to Orders, Rules, etc. made under Enactments, Miscellaneous<\/span><\/td>\n<\/tr>\n
    Interpretation of statutes<\/span><\/td>\nRules of Interpretation of statutes, Aids to interpretation, Rules of Interpretation\/construction of Deeds and Documents<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
    \n

    <\/span>Paper-3: Cost and Management Accounting:<\/span><\/h3>\n

    The CA Intermediate syllabus 2023 for paper 3 i.e., Cost and Management Accounting is given below in the table. Every topic of the\u00a0CA Intermediate costing\u00a0syllabus is important for students, as it is also a scorable subject.<\/span><\/p>\n

    Objective:<\/strong><\/span><\/p>\n

      \n
    • 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.<\/span><\/li>\n
    • To make students understand the cost accounting statements.<\/span><\/li>\n
    • Students will learn how to use the information for finding costs, planning, controlling, and decision-making.<\/span><\/li>\n<\/ul>\n

      Module 1:<\/strong><\/span><\/p>\n

      \n\n\n\n\n\n\n\n\n\n\n\n
      Chapters<\/span><\/th>\nTopic<\/span><\/th>\n<\/tr>\n<\/thead>\n
      Chapter 1<\/span><\/td>\nIntroduction to Cost and Management Accounting<\/span><\/td>\n<\/tr>\n
      Chapter 2<\/span><\/td>\nMaterial Cost<\/span><\/td>\n<\/tr>\n
      Chapter 3<\/span><\/td>\nEmployee Cost<\/span><\/td>\n<\/tr>\n
      Chapter 4<\/span><\/td>\nOverheads: Absorption Costing Method<\/span><\/td>\n<\/tr>\n
      Chapter 5<\/span><\/td>\nActivity Based Costing<\/span><\/td>\n<\/tr>\n
      Chapter 6<\/span><\/td>\nCost Sheet<\/span><\/td>\n<\/tr>\n
      Chapter 7<\/span><\/td>\nCost Accounting System<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

      Module 2:<\/strong><\/span><\/p>\n

      \n\n\n\n\n\n\n\n\n\n\n\n\n
      Chapters<\/span><\/th>\nTopic<\/span><\/th>\n<\/tr>\n<\/thead>\n
      Chapter 8<\/span><\/td>\nUnit & Batch Costing<\/span><\/td>\n<\/tr>\n
      Chapter 9<\/span><\/td>\nJob Costing and Contract Costing<\/span><\/td>\n<\/tr>\n
      Chapter 10<\/span><\/td>\nProcess & Operation Costing<\/span><\/td>\n<\/tr>\n
      Chapter 11<\/span><\/td>\nJoint Products & By-Products<\/span><\/td>\n<\/tr>\n
      Chapter 12<\/span><\/td>\nService Costing<\/span><\/td>\n<\/tr>\n
      Chapter 13<\/span><\/td>\nStandard Costing<\/span><\/td>\n<\/tr>\n
      Chapter 14<\/span><\/td>\nMarginal Costing<\/span><\/td>\n<\/tr>\n
      Chapter 15<\/span><\/td>\nBudget and Budgetary Control<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
      \n

      <\/span>Paper-4: Taxation:<\/span><\/h3>\n

      CA Inter Taxation\u00a0is a subject that requires continuous revisions. The CA Inter syllabus for taxation is divided into two parts- Income tax law and indirect taxes. Students can check out a detailed Taxation syllabus for the 2023 exams from the table below.<\/span><\/p>\n

      Objective:<\/strong> To understand the provisions of Income Tax law & GST law, and apply the acquired knowledge in computations, and address the application-oriented issues.<\/span><\/p>\n

      Paper-4A: Income Tax Law:<\/span><\/h3>\n

      Module 1:<\/strong><\/span><\/p>\n

      \n\n\n\n\n\n\n\n
      Chapters<\/span><\/th>\nTopic<\/span><\/th>\n<\/tr>\n<\/thead>\n
      Chapter 1<\/span><\/td>\nBasic Concepts<\/span><\/td>\n<\/tr>\n
      Chapter 2<\/span><\/td>\nResidence and Scope of Total Income<\/span><\/td>\n<\/tr>\n
      Chapter 3<\/span><\/td>\nIncomes which do not form part of Total Income<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

      Module 2:<\/strong><\/span><\/p>\n

      \n\n\n\n\n\n
      Chapter<\/span><\/th>\nTopic<\/span><\/th>\n<\/tr>\n<\/thead>\n
      Chapter 4<\/span><\/td>\nHeads of Income<\/span><\/p>\n
        \n
      • Unit 1: Salaries<\/span><\/li>\n
      • Unit 2: Income from House Property<\/span><\/li>\n
      • Unit 3: Profits and Gains of Business or Profession<\/span><\/li>\n
      • Unit 4: Capital Gains<\/span><\/li>\n
      • Unit 5: Income from Other Sources<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

        Module 3:<\/strong><\/span><\/p>\n

        \n\n\n\n\n\n\n\n\n\n\n
        Chapter<\/span><\/th>\nTopic<\/span><\/th>\n<\/tr>\n<\/thead>\n
        Chapter 5<\/span><\/td>\nIncome of Other Persons included in Assessee\u2019s Total Income<\/span><\/td>\n<\/tr>\n
        Chapter 6<\/span><\/td>\nAggregation of Income, Set-off, and Carry Forward of Losses<\/span><\/td>\n<\/tr>\n
        Chapter 7<\/span><\/td>\nDeductions from Gross Total Income<\/span><\/td>\n<\/tr>\n
        Chapter 8<\/span><\/td>\nComputation of Total Income and Tax Payable<\/span><\/td>\n<\/tr>\n
        Chapter 9<\/span><\/td>\nAdvance Tax, Tax Deduction, and Introduction to Tax Collection at Source<\/span><\/td>\n<\/tr>\n
        Chapter 10<\/span><\/td>\nProvisions for filing Return of Income and Self-assessment<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
        \n

        Paper-4B: Indirect Taxes:<\/span><\/h3>\n

        Module 1:<\/strong><\/span><\/p>\n

        \n\n\n\n\n\n\n\n\n\n
        Chapter<\/span><\/th>\nTopic<\/span><\/th>\n<\/tr>\n<\/thead>\n
        Chapter 1<\/span><\/td>\nGST in India \u2013 An Introduction<\/span><\/td>\n<\/tr>\n
        Chapter 2<\/span><\/td>\nSupply under GST<\/span><\/td>\n<\/tr>\n
        Chapter 3<\/span><\/td>\nCharge of GST<\/span><\/td>\n<\/tr>\n
        Chapter 4<\/span><\/td>\nExemptions from GST<\/span><\/td>\n<\/tr>\n
        Chapter 5<\/span><\/td>\nTime and Value of Supply<\/span><\/p>\n