{"id":6767,"date":"2023-07-01T19:00:40","date_gmt":"2023-07-01T19:00:40","guid":{"rendered":"https:\/\/blog-india.in\/site4\/index.php\/2023\/07\/01\/ca-intermediate-syllabus-group-1-2\/"},"modified":"2023-10-06T09:31:41","modified_gmt":"2023-10-06T09:31:41","slug":"ca-intermediate-syllabus-group-1","status":"publish","type":"post","link":"https:\/\/capsbeniwal.com\/blog\/ca-intermediate-syllabus-group-1\/","title":{"rendered":"CA Intermediate Syllabus Group 1 & Subjects 2023 for Nov Exams"},"content":{"rendered":"

The ICAI has unveiled the updated CA Intermediate Syllabus Group 1 for the November 2023 examinations. Students have the option to download the syllabus PDF either from the BOS portal on the official ICAI website or from this page.<\/span><\/p>\n

The CA Intermediate course comprises eight subjects organized into two groups: Groups 1 and 2. Prior to commencing exam preparation, students are advised to thoroughly review the syllabus for each subject to understand the essential topics to cover. The syllabus also encompasses the marking scheme for these topics.<\/span><\/p>\n

This article provides comprehensive insights into the CA Inter syllabus and subjects for the November 2023 exams, as per the ICAI study material<\/a><\/strong><\/span>. Additionally, we outline the marks allocation and exam pattern.<\/span><\/p>\n

In a recent development, the ICAI has proposed a new CA syllabus, streamlining the CA Intermediate subjects from 8 to 6. For detailed information on this CA New scheme, refer to the provided link. Consider enrolling in CA Inter Online Classes to enhance your exam preparation.<\/span><\/p>\n

ICAI CA Intermediate Subjects Syllabus 2023<\/span><\/h2>\n

Paper-1: Accounting:<\/span><\/h3>\n

The 2023 CA Inter accounts syllabus is structured into six distinct sections, and it is crucial for students to delve deeply into each one. Refer to the table below for a comprehensive overview of the CA Intermediate syllabus for 2023, specifically focused on Paper 1, which revolves around Accounting.<\/span><\/p>\n

Objective:<\/strong> The primary aim of this curriculum is to equip students with the skills required to apply accounting standards and legislative principles to a wide range of transactions and events. Additionally, it aids in the development of proficiency in preparing and presenting financial statements for businesses.<\/span><\/p>\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<\/strong><\/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<\/strong><\/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 issue and right issue;<\/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<\/strong><\/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 Instalment sale transactions.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Special Type of Accounting<\/strong><\/span><\/td>\n\n