CA Intermediate Syllabus 2019
Naureen Gurung, 14 Aug 2019
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CA Intermediate Syllabus 2019 - The Institute of Chartered Accountants of India (ICAI) sets the CA Intermediate 2019 syllabus for the candidates’ reference. The syllabus of CA Intermediate 2019 consists of all the subjects and topics that will be tested in the exam. It is essential for candidates to be thorough with the CA Intermediate syllabus 2019 while preparing and then proceed to practice from the sample papers and mock tests. There is a slight difference in the old CA Intermediate syllabus and the revised CA Intermediate syllabus which is explained below. All the papers in CA Intermediate 2019 syllabus carry 100 marks each. Along with the syllabus of CA Intermediate 2019, the weightage of each section is also provided below to further enhance the students’ preparation. CA Intermediate were conducted from May 28-June 12, 2019, and the CA Intermediate admit card 2019 was available a fortnight before the exam. To know more about the CA Intermediate syllabus 2019, read the article below.

Latest: CA Intermediate Result tentatively to be declared in the third week of August.

Important note: According to the revised scheme implemented by ICAI in May 2017, CA IPCC has been renamed to CA Intermediate. The major difference between the two is the addition of Paper 8 and the subsequent change in Paper 3. Since Paper 8 in CA Intermediate (revised) is Financial Management & Economics for Finance, Paper 3 is Cost and Management Accounting. On the other hand, in CA IPCC (existing), Paper 3 tests both the subjects as Cost Accounting and Financial Management. The May 2020 session will be the last one for CA IPCC as CA Intermediate will replace it for the future sessions.

Note: ICAI announced some modifications for CA Intermediate syllabus. Some of them will take effect from November 2019 and there are some other which shall be applicable from May 2020 as well. Click here to check the official announcement. The modifications have been indicated below in the syllabus.

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CA Intermediate Exam Pattern 2019

Knowing the exam pattern of CA Intermediate 2019 will give the candidates a clear idea of the kind of questions that will be asked in the exam. Along with the exam pattern, candidates can also check the CA Intermediate 2019 exam schedule tabularized below:

CA Intermediate 2019 Exam pattern

Mode of exam

Pen and paper based

Medium of exam

English/ Hindi (Paper 1, 4 and 5 will be in English only)

Type of questions

70% subjective

30% objective

Maximum marks

100 marks per paper

Negative Marking

Nil


CA Intermediate 2019 - Exam time table

Paper Name

Exam Day and Date

Timing

Accounting

May 28, 2019 (Tuesday)

2-5 PM

Corporate and Other Laws

May 30, 2019 (Thursday)

Cost and Management Accounting

June 1, 2019 (Saturday)

Taxation

June 3, 2019 (Monday)

Advanced Accounting

June 6, 2019 (Thursday)

Auditing and Assurance

June 8, 2019 (Saturday)

Enterprise Information Systems and & Strategic Management

June 10, 2019 (Monday)

Financial Management & Economics for Finance

June 12, 2019 (Wednesday)


CA Intermediate Syllabus 2019

Candidates who have opted for the revised scheme i.e., CA Intermediate 2019, can go through the contents of the syllabus below:

CA Intermediate Syllabus: List of topics

Paper name

Contents

Weightage

PAPER 1- ACCOUNTING

(Some topics shifted from paper 1 to paper 5-applicable from May 2020)

Applications of Accounting Standards

20-25%

Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards)

Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve outs

Accounting for Special Transactions

30-35%

Special Type of Accounting

Company Accounts

25-30%

Dissolution of partnership firms including piecemeal distribution of assets; Amalgamation of partnership firms; Conversion of partnership firm into a company and Sale to a company; Issues related to accounting in Limited Liability Partnership

15-20%

PAPER 2- CORPORATE AND OTHER LAWS

PART I- COMPANY LAW (60 MARKS)

-

The Companies Act, 2013 (Some sections excluded)

PART II- OTHER LAWS (40 MARKS)

The Negotiable Instruments Act, 1881

Interpretation of statutes

The Indian Contract Act, 1872

The General Clauses Act, 1897

PAPER 3- COST AND MANAGEMENT ACCOUNTING

(some topics excluded as provided in the pdf)

Ascertainment of Cost and Cost Accounting System

35-40%

Cost Control and Analysis

20-25%

Overview of Cost and Management Accounting

10-15%

Methods of Costing

25-30%

PAPER 4- TAXATION

SECTION A: INCOME TAX LAW (60 MARKS)


Incomes which do not form part of total income

25-30%

Heads of income and the provisions governing computation of income under different heads

Computation of total income and tax liability of individuals (Computation of AMT included- applicable from May 2020)

20-25%

Basic Concepts

5-10%

Provisions for filing return of income and self-assessment

10-15%

Advance tax, tax deduction at source and introduction to tax collection at source

Residential status and scope of total income

10-15%

Aggregation of income; Set-off, or carry forward and set-off of losses

15-20%

Deductions from gross total income

Income of other persons included in assessee's total income

SECTION B: INDIRECT TAXES (40 MARKS)


Goods and Services Tax (GST) Laws

30-35%

Concept of indirect taxes

PAPER 5: ADVANCED ACCOUNTING (some topics removed from syllabus and some topics shifted from paper 1 to paper 5- applicable from May 2020)

Reorganization of Companies


Special Aspects of Company Accounts


Consolidated Financial Statements


Application of Guidance Notes issued by the ICAI on specified accounting aspects


Valuation of goodwill


Financial Reporting of Banking, Financial Services and Insurance (BFSI)


Accounting Standards


PAPER 6: AUDITING AND ASSURANCE

(statement on reporting, engagement and quality control standards, and certain guiding notes have been excluded)

Audit of Different Types of Entities

10-20%

Audit of Banks

Risk Assessment and Internal Control

10-15%

Audit Report

5-15%

Audit Documentation and Audit Evidence

5-15%

Audit of Items of Financial Statements

15-20%

Audit Sampling

Fraud and Responsibilities of the Auditor in this Regard

The Company Audit

Audit in an Automated Environment

Analytical Procedure

Audit Strategy, Audit Planning and Audit Programme

20-25%

Nature, Objective and Scope of Audit

PAPER 7: ENTERPRISE INFORMATION SYSTEMS AND STRATEGIC

MANAGEMENT

SECTION A: ENTERPRISE INFORMATION SYSTEMS (50 MARKS)


E-commerce, M-commerce and Emerging Technologies

15-25%

Information Systems and its Components

15-25%

Automated Business Processes

15-25%

Financial and Accounting Systems

15-25%

Core Banking Systems

15-25%

SECTION B: STRATEGIC MANAGEMENT (50 MARKS)


Introduction to Strategic Management

10-15%

Corporate Level Strategies

10-15%

Strategy Implementation and Control

10-15%

Dynamics of Competitive Strategy

10-15%

Organization and Strategic Leadership

10-15%

Business Level Strategies

10-15%

Functional Level Strategies

10-15%

Strategic Management Process

10-15%

PAPER 8: FINANCIAL MANAGEMENT AND ECONOMICS FOR

FINANCE

SECTION A: FINANCIAL MANAGEMENT (60 MARKS) (sub-topics of capital budgeting and risk analysis excluded) (lease financing excluded but introduction to lease financing included- applicable from may 2020)


Financing Decisions

40-45%

Management of Working Capital

10-15%

Financial Management and Financial Analysis

10-15%

Capital Investment and Dividend Decisions

30-35%

SECTION B: ECONOMICS FOR FINANCE (40 MARKS)


Determination of National Income

20-30%

The Money Market

20-30%

Public Finance

20-30%

International Trade

20-30%


CA Intermediate Study Material 2019

Candidates must not forget to check ICAI's study material of CA Intermediate 2019 to prepare for the exam. The online collection of CA Intermediate 2019 study material also contains a series of revision papers, mock test papers, question papers of previous years', etc. Candidates will be aware of the kind of questions which will be asked in the exam, thus, boosting their confidence for the final day.


CA Intermediate Syllabus 2019- FAQs

Question 1: How many subjects are there in CA Intermediate 2019?

Answer: CA Intermediate consists of 8 subjects.


Question 2: What are the passing marks of CA Intermediate?

Answer: In order to qualify CA Intermediate, candidates must score at least 40% in each paper and 50% overall.


Question 3: Does the CA Intermediate exam pattern have any negative marking?

Answer: No.


Question 4: Is a calculator allowed in CA Intermediate exam?

Answer: Yes. ICAI allows candidates to use calculators in the exam hall. The calculators should be of any type with up to 6 functions, 12 digits and up to two memories.


Question 5: What are the subjects in CA Intermediate?

Answer: CA Intermediate comprises of the following subjects- ACCOUNTING, CORPORATE & OTHER LAWS, COST & MANAGEMENT ACCOUNTING, TAXATION, ADVANCED ACCOUNTING, AUDITING & ASSURANCE, ENTERPRISE INFORMATION SYSTEMS & STRATEGIC MANAGEMENT, and FINANCIAL MANAGEMENT & ECONOMICS FOR

FINANCE.

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