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CA Intermediate Advanced Accounting Syllabus 2025 - Check Total Marks, Books
Edited By Mirza Farhan Baig | Updated on Mar 15, 2025 12:55 PM IST | #CA Intermediate Exam
Students who successfully completed their CA Foundation course and are now appearing for the CA Inter exam must know that there have been quite a few changes overall. The new CA Intermediate syllabus is more challenging, with each paper containing more chapters. The CA Inter Advanced Accounting paper is the first paper of the CA Intermediate exam and covers a range of complex topics in accounting, including the application of accounting standards, company accounts, and the preparation of consolidated financial statements. With this CA Inter syllabus for Advanced Accounting, students are expected to apply these concepts in practical scenarios.
As per the new CA Inter exam pattern, 30% of the questions will be case study-based multiple-choice questions, and 70% of the questions will be descriptive questions in all six papers. The CA Inter 2025 syllabus for Advanced Accounting is divided into three different modules, with the second module having the most number of chapters.
CA Intermediate 2025 Exam Pattern: Overview
Particulars | Details |
Exam mode | Offline |
Frequency of the exam | Three (January, May and September) |
Medium | English and Hindi |
Total number of papers | Six (6) |
Duration | Three hours |
Maximum marks for each paper | 100 marks |
Negative marking | No negative marks |
Difficult level | Moderate |
Types of questions | Subjective and objective, both |
Objective of the CA Intermediate Advanced Accounting Paper:
To acquire the ability to apply specific accounting standards and legislation to different transactions and events and in preparation and presentation of financial statements of various businesses.
CA Intermediate 2025 Syllabus
SI. No. | Paper Name | Marks |
Paper 1 | Advanced Accounting | 100 Marks |
Paper 2 | Corporate and Other Laws Part I: Company Law and Limited Liability Partnership Law Part II: Other Laws | 100 Marks Part 1: 70 Marks Part 2: 30 Marks |
Paper 3 | Taxation Section A: Income Tax Law Section B: Goods and Services Tax | 100 Marks Section A: 50 Marks Section B: 50 Marks |
Paper 4 | Cost and Management Accounting | 100 Marks |
Paper 5 | Auditing and Ethics | 100 Marks |
Paper 6 | Financial Management and Strategic Management Section A: Financial Management Section B: Strategic Management | 100 Marks A: 50 Marks |
Detailed CA Intermediate Advanced Accounting Syllabus 2025
Students who are familiar with the CA Inter Advanced Accounting syllabus will find it easier to solve the problems related to the subject. Here is the thorough syllabus for the CA Inter Advanced Accounting paper:
Module 1
Chapter 1: Introduction to Accounting Standards
Chapter 2: Framework for Preparation and Presentation of Financial Statements
Chapter 3: Applicability of Accounting Standards
Chapter 4: Presentation and Disclosure Based Accounting Standards
Unit 1: Accounting Standard 1 Disclosure of Accounting Policies
Unit 2: Accounting Standard 3 Cash Flow Statement
Unit 3: Accounting Standard 17 Segment Reporting
Unit 4: Accounting Standard 18 Related Party Disclosures
Unit 5: Accounting Standard 20 Earnings Per Share
Unit 6: Accounting Standard 24 Discontinuing Operations
Unit 7: Accounting Standard 25 Interim Financial Reporting
Module 2
Chapter 5: Assets Based Accounting Standards
Unit 1: Accounting Standard 2 Valuation of Inventory
Unit 2: Accounting Standard 10 Property, Plant and Equipment
Unit 3: Accounting Standard 13 Accounting for Investments
Unit 4: Accounting Standard 16 Borrowing Costs
Unit 5: Accounting Standard 19 Leases
Unit 6: Accounting Standard 26 Intangible Assets
Unit 7: Accounting Standard 28 Impairment of Assets
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Download NowChapter 6: Liabilities Based Accounting Standards
Unit 1: Accounting Standard 15 Employee Benefits
Unit 2: AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets
Chapter 7: Accounting Standards Based on Items Impacting Financial Statement
Unit 1: Accounting Standard 4 Contingencies and Events occurring after the Balance Sheet Date
Unit 2: Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
Unit 3: Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates
Unit 4: Accounting Standard 22 Accounting for Taxes on Income
Chapter 8: Revenue Based Accounting Standards
Unit 1: Accounting Standard 7 Construction Contracts
Unit 2: Accounting Standard 9 Revenue Recognition
Chapter 9: Other Accounting Standards
Unit 1: Accounting Standard 12 Accounting for Government Grants
Unit 2: Accounting Standard 14 Accounting for Amalgamations
Chapter 10: Accounting Standards for Consolidated Financial Statement
Unit 1: Accounting Standard 21 Consolidated Financial Statements
Unit 2: Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statement
Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures
Module 3
Chapter 11: Financial Statements of Companies
Unit 1: Preparation of Financial Statements
Unit 2: Cash Flow Statement
Chapter 12: Buyback of Securities
Chapter 13: Amalgamation of Companies
Chapter 14: Accounting for Reconstruction of Companies
Chapter 15: Accounting for Branches including Foreign Branches
Recommended Books for CA Inter Advanced Accounting Syllabus Preparation
These are some of the best CA Intermediate books that can help aspirants prepare for the CA Inter Advanced Accounting exam. In addition to the Advanced accounting syllabus, they should also refer to these books while preparing
Tulsian’s Accountancy: For CA Intermediate Course (Group II) by P. C. Tulsian
Padhuka's Students Handbook on Advanced Accounting by CA G. Sekar
CA B. Saravana Prasath
First Lessons in Advanced Accountancy for CA. IPCC Group - II by M. P. Vijay Kumar
Advanced Accounting by D.G. Sharma (GST Edition)
CA Intermediate Advanced Accounting by CA Vinod Kumar Agarwal
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Questions related to CA Intermediate Exam
Have a question related to CA Intermediate Exam ?
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
Tanya Gupta 29 July,2022
Hello Aspirant,
Hope you are doing great. 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:
- Vista Academy, Dehradun
- ETEN CA, Guwahati
- PIRON Scholl of Business and Finance, Mumbai
- Siddhartha Academy, Thane
- Navkar Institute, Ahmedabad
- The Institute of Chartered Accountants of India (ICAI), Noida
- Indian Institute of Finance and Accounts, Pune
- Pearn Accountants, International Accountants and Business Consultants, Kochi
- Zell Education Mumbai
- CMS For CA, Hyderabad
- PIRON School of Business and Finance, Bangalore
- International School of Financial Studies, Secunderabad
ALL THE BEST
LALBEE 27 July,2022
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
Astha Jain 27 June,2022
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
>>>>>>>>>>> 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 :-
----------------) 2. CA Intermediate
In your CA Intermediate, you have 2 groups with 4 papers or subjects in each group
>>>>>CA Intermediate Group 1:- You have following subjects :-
*accounting
* cost and management accounting
*corporate and Other laws
* taxation
>>>>>CA Intermediate Group 2:- 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. 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
ADITYA KUMAR 13 March,2022
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. 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.
Shubham Dhane 08 March,2022
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