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ICAI has notified the CA Intermediate syllabus under the new scheme of education and training on July 1, 2023. The first CA Intermediate exam based on the CA Inter new scheme syllabus is being conducted in May 2024. The last CA Intermediate exam under the old scheme was earlier conducted in November 2023. Students aspiring to become CA must keep an eye on these latest developments. CA Inter May 2024 is the first CA Inter exam to be conducted under new ICAI scheme. Further ICAI has also notified that CA Inter will be held thrice a year in January, May, and September.
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Candidates must thoroughly go through the CA Inter new syllabus as the exams from next year will be as per the new scheme. Read the full article to know complete details about the ICAI CA Inter new syllabus 2024 including all the papers and topics contained therein.
Given below is the overview of the CA Inter new scheme subjects under the new ICAI scheme.
Sl. No | Paper Name | Marks |
---|---|---|
1 | Advanced Accounting | 100 Marks |
2 | Corporate And Other Laws Part I: Company Law And Limited Liability Partnership Law Part Ii: Other Laws | 100 Marks Part I: 70 Marks Part II: 30 Marks |
3 | Taxation Section A: Income Tax Law Section B: Goods and Services Tax | 100 Marks Section A: 50 Marks Section B: 50 Marks |
4 | Cost and Management Accounting | 100 Marks |
5 | Auditing and Ethics | 100 Marks |
6 | Financial Management And Strategic Management Section A: Financial Management Section B: Strategic Management | 100 Marks 50 Marks 50 Marks |
Also, check - CA Intermediate Exam Pattern 2024
There are 6 subjects in CA Inter new scheme. Given below are details of each subject
Objective: To acquire the ability to apply specific accounting standards and legislations to different transactions and events and in preparation and presentation of financial statements of various business entities | |
Process of formulation of Accounting Standards including Indian Accounting Standards (IFRS converged standards) and IFRSs; Convergence vs Adoption; Objective and Concepts of carve outs | |
Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards). | |
Application of Accounting Standards: |
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Company Accounts |
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Accounting for Branches including foreign branches. |
Objective: To develop an understanding of the legal provisions and acquire the ability to analyse and apply the laws in practical situations | |
Part 1: COMPANY LAW AND LIMITED LIABILITY PARTNERSHIP LAW | |
The Companies Act 2013 | Preliminary Incorporation of Company and Matters Incidental thereto, Prospectus and Allotment of Securities, Share Capital and Debentures, Acceptance of Deposits by Companies, Registration of Charges, Management and Administration, Declaration and Payment of Dividend, Accounts of Companies, Audit and Auditors, Companies Incorporated Outside India |
The Limited Liability Partnership Act, 2008 including important Rules | |
PART II- OTHER LAWS | |
Objective:
| |
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 and Miscellaneous provisions |
Interpretation of Statutes | Rules of Interpretation of Statutes, Aids to Interpretation, Rules of Interpretation/Construction of Deeds and Documents |
The Foreign Exchange Management Act, 1999 | Significant definitions and concepts of Current and Capital Account Transactions |
Section A: Income Tax Laws | |
Objective:
| |
Basic Concepts |
|
Residential status and scope of total income |
|
Heads of income and the provisions governing computation of income under different heads |
|
Provisions relating to clubbing of income, set-off or carry forward and set-off of losses, deductions from gross total income | |
Advance Tax, Tax deduction at source and tax collection at source | |
Provisions for filing return of income and self-assessment | |
Computation of total income and income-tax payable by an individual under the alternative tax regimes under the Income-tax Act, 1961 to optimise tax liability | |
Section B: Goods And Services Tax (GST) | |
Objective:
| |
GST Laws: An introduction including Constitutional aspects | |
Levy and collection of CGST and IGST |
|
Basic Concepts |
|
Computation of GST liability | |
Registration | |
Tax invoice; Credit and Debit Notes; Electronic way bill | |
Accounts and Records | |
Returns | |
Payment of tax |
Also, check - CA Intermediate Mock Test 2024
Objective:
| |
Overview of Cost and Management Accounting: | Introduction to Cost and Management Accounting
|
Elements of Cost and preparation of Cost Sheets
| |
Ascertainment of Cost and Cost Accounting System | Material Cost
|
Employee Cost
| |
Direct Expenses Identification of direct expenses with the main product or service and its treatment | |
Overheads
| |
Concepts of Activity Based Costing (ABC) | |
Integration of Cost and Financial Data
| |
Methods of Costing | Single Output/ Unit Costing |
Job Costing Job cost cards and databases, collecting direct costs of each job, attributing overheads to jobs, Application of job costing. | |
Batch Costing Determination of optimum batch quantity, Ascertainment of cost for a batch, Preparation of batch cost sheet, Treatment of spoiled and defective work | |
Process/Operation Costing Process cost recording, Process loss, Abnormal gains and losses, Equivalent units of production, Inter-process profit, Valuation of work in process. Joint Products-Apportionment of joint costs, Methods of apportioning joint cost over joint Products. By-Products-Methods of apportioning joint costs over by- products, treatment of By-Product cost | |
Costing of Service Sectors Determination of Costs and Prices of services | |
Cost Control and Analysis | Standard Costing Setting up of Standards, Types of Standards, Standard Costing as method of performance Measurement. Calculation and Reconciliation of Material Cost, Labour cost, Variable Overhead, Fixed Overhead. |
Marginal Costing
Short term decision making: • Make or buy decision • Discontinuation decision • Multiproduct break-even analysis • Limiting factor (key factor) | |
Budget and Budgetary Control | |
|
You may also check -
Paper 5: Auditing and Ethics
Objective:
| |
Nature, Objective and Scope of Audit | Auditing Concepts:
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Audit Strategy, Audit Planning and Audit Program: |
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Risk Assessment and Internal Control: | Audit Risk.
(SA 320 Materiality in Planning and Performing an Audit).
Digital Audit
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Audit Evidence |
(Using the work of Internal Auditors – SA 610)
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Audit of Items of Financial Statements |
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Audit Documentation |
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Completion and Review |
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Audit Report |
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Special Features of Audit of Different Type of Entities |
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Audit of Banks |
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Ethics and Terms of Audit Engagements |
Ethics is a State of Mind, Need for Professional Ethics.
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SECTION A : FINANCIAL MANAGEMENT | |
Objective:
| |
Financial Management and Financial Analysis | Introduction to Financial Management Function
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Financial Analysis through Ratios
| |
Financing Decisions and Cost of Capital | Sources of Finance
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Cost of Capital
| |
Capital Structure Decisions
| |
Leverages
| |
Capital Investment and Dividend Decisions: | Capital Investment Decisions: Objective of capital investment decisions Methods of Investment appraisal Payback period, Discounted payback period. Accounting Rate of Return (ARR). Net Present Value (NPV) - The meaning of NPV, Strengths and limitations of NPV method, The working capital adjustment in NPV analysis, Capital rationing, Equivalent Annual Costs. Internal Rate of Return (IRR)- Limitations of the IRR method, Multiple IRRs. Modified Internal Rate of Return (MIRR)- Definition and explanation of MIRR, Process for calculating MIRR, Strengths of the MIRR approach. - Profitability Index |
Dividend Decisions
| |
Management of Working Capital: |
- Credit granting. - Monitoring accounts receivables. - Debt collection.
|
SECTION B : STRATEGIC MANAGEMENT (50 MARKS) | |
Objective: To develop an understanding of strategic management concepts and techniques and acquire the ability to apply the same in business situations | |
Introduction to Strategic Management |
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Strategic Analysis: External Environment |
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Strategic Analysis: Internal Environment |
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Strategic Choices |
Ansoff’s Matrix ADL Matrix BCG Matrix GE Matrix |
Strategy Implementation and Evaluation |
|
Also check - CA Intermediate Question Papers
The registration for CA Inter January 2025 started on May 1, 2024.
There are 6 papers in the CA Intermediate new syllabus.
The CA Intermediate exam is conducted in the offline mode.
The first Intermediate exam based on the new CA Inter syllabus was held in May 2024.
Hello,
CMA or Cost and Management Accounting is a certificate course providing CMA designation to the qualifiers. CMA has both descriptive and objective questions. CMA foundation is a mixture of questions. It is a three hour long exam conducted by ICMAI and it is a paper based on mainly class 12th concepts.
CMA examination has a mixture of objective and descriptive questions.
I hope this helps,
All the best
Hello Aspirant,
Hope you are doing great. Â A common course that covers accounting, taxation, financial analysis, and financial economics is called chartered accountancy, or CA. The three-level CA course offered in India is in high demand both domestically and internationally. Delhi, Bangalore, Mumbai, and Ahmedabad are a few of the most well-known Indian cities for studying accounting. Students frequently see each other studying B.Com and CA at the same time. Students from Nepal are also seen travelling to India to enroll in a CA programme in addition to students from India.
In India, CA programmes are typically offered by private and semi-government institutions. The Institute of Chartered Accountants of India (ICAI) considers the students certified and qualified Chartered Accountants after they complete this course (CAs).
Top CA Colleges in India:
ALL THE BEST
Hi,
For being eligible for the direct entry route in CA i.e for giving CA Intermediate exam directly without apppearing for the CA foundation exam you need to atleast complete your graduation. Since you have just completed your second semester exam you are not eligible for the direct entry route as you have not completed your graduation. Hence, you must prepare for your CA foundation exam first . Only when you clear CA foundation you will be eligibe for appearing for your CA intermediate exam.
Hope this helps
Thanks
Hi
To become a CA one needs to go through given 4 levels, listed below :-
1) ca foundation
2 ) ca intermediate
3) articleship Training
4 )ca final
>>>>>>>>> Class 12th pass students need to start with foundation
>>>>>>>>>>>Â while graduates
commerce graduates with at least 55%
and non commerce graduate with at least 60% in their graduation
don't have to go through CA Foundation, they can start directly start from level 2 i. e CA Intermediate through direct scheme.
As you are a BA i. e non- commerce graduate with 71 %  i. e more than 60 % , so yes, you can definitely  directly start with CA Intermediate through direct entry scheme  .
To register you need to visit the  official website i. e icai.org (http://icai.org/) . And after registration you need at least 8 months of study to appear  for CA intermediate examination.
Each level you need to go through is described below briefly :-
----------------) Â 2. CA Intermediate
In your CA Intermediate, you have 2 groups with 4 papers or subjects in each group
>>>>>CA Intermediate Group 1:- Â You have following subjects :-
*accounting
*Â cost and management accounting
*corporate and Other laws
*Â taxation
>>>>>CA Intermediate Group 2:- Â You have following subjects :-
*advanced accounting
*enterprise information systems & strategic management
*auditing and assurance
*financial management & economics for finance
In oder to clear CA intermediate , you need at least 40% marks  individually in each  subjects and at least 50% in overall aggregate .
----------------) 3. Â Articleship Training
You can register for articleship after 1 or  both groups of CA Intermediate. Articleship Training is of 3 years. During the last 2 years of your Articleship Training you  have to complete your AICITSS i. e Advanced Integrated Course on Information Technology and Soft Skills
----------------) 4. CA Final Group
After qualifying both groups of CA Intermediate, you become eligible for CA Final registration. And can appear in CA final examinations either after completion of your Articleship Training or when you are in the last 6 months of your articleship training.
There are 2 groups with 4 subjects in each which are given below:-
>>>>>CA Final Group 1:
*financial reporting
*advanced auditing and professional ethics
*strategic financial management
*corporate and allied Laws
>>>>>CA Final Group 2:
*advanced Management Accounting
*direct Tax Laws
*indirect Tax Laws
*information Systems Control and Audit
After the completion of articleship training and clearing CA Final , you become eligible for applying for the membership of the Institute of Chartered Accountants of India after which become a CA.
For detailed information visit
https://finance.careers360.com/articles/how-to-become-a-ca-in-india
Thank you
Hello,
The last date to register for CA Intermediate 2022 November is March 1, 2022. The Institute of Chartered Accountants of India (ICAI) keeps the registration for CA Intermediate open throughout the year. Â To register for CA Intermediate course, candidates have two options - admission through direct entry route or after clearing CA Foundation exam. There is no upper age limit for CA Intermediate registration. Candidates who are in their final year of graduation can also register for the CA Intermediate course on a provisional basis.
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A quality controller records detailed information about products with defects and sends it to the supervisor or plant manager to take necessary actions to improve the production process.
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