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ICAI has released the CA Inter syllabus 2025 for all the three sessions to be held in the year. CA Intermediate 2025 syllabus comprises all the topics and sub-topics that will be covered in the various subjects of the level. The CA Inter January 2025 will be conducted according to the ICAI new scheme. The CA Inter new syllabus 2025 comprises a total of 6 papers - Advanced Accounting, Corporate and Other Laws, Taxation, Cost and Management Accounting, Auditing and Ethics, and Financial Management and Strategic Management. In this article we will discuss in detail all the topics and sub-topics covered in these six CA Inter subjects. Candidates appearing for the CA Intermediate 2025 exam must carefully go through the complete syllabus before starting their preparations.
The next CA Inter exams will be conducted from January 11 to 21, 2025. ICAI has decided to conduct CA Inter three times a year in the months of January, May and September.
There are a total of 6 subjects in CA Intermediate new scheme 2025. The CA Inter subjects 2025 have been given in the table below:
Paper-1: Advanced Accounting
Paper-2: Corporate and Other Laws
Paper-3: Taxation
Section A: Income-tax Law
Section B: Goods and Services Tax
Paper-4: Cost and Management Accounting
Paper-5: Auditing and Ethics
Paper-6: Financial Management and Strategic Management
Section A: Financial Management
Section B: Strategic Management
The CA Inter 2025 syllabus for each subject has been given in the tables below:
The CA Intermediate Advanced Accounting syllabus 2025 has been given in detail below:
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 & Disclosures 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
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
Chapter 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 Statements
Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures
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: Internal Reconstruction
Chapter 15: Accounting for Branches including Foreign Branches
The detailed syllabus, topics and sub-topics covered in the Corporate and Other Laws subject of CA Intermediate 2025:
Part I - Company Law And Limited Liability Partnership Law
Chapter 1: Preliminary
Chapter 2: Incorporation of Company and Matters Incidental Thereto
Chapter 3: Prospectus and Allotment of Securities
Chapter 4: Share Capital and Debentures
Chapter 5: Acceptance of Deposits by Companies
Chapter 6: Registration of Charges
Chapter 7: Management & Administration
Chapter 8: Declaration and Payment of Dividend
Chapter 9: Accounts of Companies
Chapter 10: Audit and Auditors
Chapter 11: Companies Incorporated Outside India
Chapter 12: The Limited Liability Partnership Act, 2008
Part II – Other Laws
Chapter 1: The General Clauses Act, 1897
Chapter 2: Interpretation of Statutes
Chapter 3: The Foreign Exchange Management Act, 1999
Check out the detailed syllabus of Taxation subject of CA Intermediate. The syllabus for both Section A - Income Tax Law and Section B - Goods and Services Tax has been given below:
Section A - Income Tax Law
Section I
Overview, Scenario, Crossword Puzzle
Chapter 1: Basic Concepts
Chapter 2: Residence and Scope of Total Income
Section II
Overview, Scenario, Crossword Puzzle
Chapter 3: Heads of Income
Unit 1: Salaries
Unit 2: Income from House Property
Unit 3: Profits and Gains of Business or Profession
Unit 4: Capital Gains
Unit 5: Income from Other Sources
Section III
Overview, Scenario, Crossword Puzzle
Chapter 4: Income of Other Persons included in Assessee’s Total Income
Chapter 5: Aggregation of Income, Set-Off and Carry Forward of Losses
Chapter 6: Deductions from Gross Total Income
Section IV
Overview, Scenario, Crossword Puzzle
Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source
Chapter 8: Provisions for filing Return of Income and Self Assessment
Section V
Overview, Scenario
Chapter 9: Income Tax Liability – Computation and Optimisation
The detailed syllabus of CA Intermediate Cost and Management Accounting subject has been given below:
Chapter 1: Introduction to Cost and Management Accounting
Chapter 2: Material Cost
Chapter 3: Employee Cost and Direct Expenses
Chapter 4: Overheads – Absorption Costing Method
Chapter 5: Activity Based Costing
Chapter 6: Cost Sheet
Chapter 7: Cost Accounting Systems
Chapter 8: Unit & Batch Costing
Chapter 9: Job Costing
Chapter 10: Process & Operation Costing
Chapter 11: Joint Products and By Products
Chapter 12: Service Costing
Chapter 13: Standard Costing
Chapter 14: Marginal Costing
Chapter 15: Budgets and Budgetary Control
The detailed topics and sub-topics included in the CA Inter Auditing and Ethics subjects have been given below:
Chapter 1: Nature, Objective and Scope of Audit
Chapter 2: Audit Strategy, Audit Planning and Audit Programme
Chapter 3: Risk Assessment and Internal Control
Chapter 4: Audit Evidence
Chapter 5: Audit of Items of Financial Statements
Chapter 6: Audit Documentation
Chapter 7: Completion and Review
Chapter 8: Audit Report
Chapter 9: Special Features of Audit of Different Type of Entities
Chapter 10: Audit of Banks
Chapter 11: Ethics and Terms of Audit Engagements
The Financial Management & Strategic Management subject of CA Inter 2025 is divided into two sections - Section A: Financial Management and Section B: Strategic Management. The detailed syllabus of CA Inter Financial Management & Strategic Management has been given below:
Section A - Financial Management
Chapter 1: Scope and Objectives of Financial Management
Chapter 2: Types of Financing
Chapter 3: Financial Analysis and Planning – Ratio Analysis
Chapter 4: Cost of Capital
Chapter 5: Financing Decisions – Capital Structure
Chapter 6: Financing Decisions – Leverages
Chapter 7: Investment Decisions
Chapter 8: Dividend Decision
Chapter 9: Management of Working Capital
Unit I: Introduction to Working Capital Management
Unit II: Treasury and Cash Management
Unit III: Management of Inventory
Unit IV: Management of Receivables
Unit V: Management of Payables (Creditors)
Unit VI: Financing of Working Capital
Section B - Strategic Management
Chapter 1: Introduction to Strategic Management
Chapter 2: Strategic Analysis: External Environment
Chapter 3: Strategic Analysis: Internal Environment
Chapter 4: Strategic Choices
Chapter 5: Strategy Implementation and Evaluation
Along with the syllabus, candidates must be fully acquainted with the CA Inter 2025 exam pattern. The exam pattern of CA Inter comprises important details like duration of the exam, total number of questions, type of questions, marking scheme etc. The CA Intermediate exams are conducted in offline mode through pen and paper based tests. The detailed CA Inter 2025 exam pattern has been given below:
Particulars | Details |
Name of the exam | CA intermediate exam |
Conducting body | |
Frequency of exam | Twice a year |
Mode of exam | Offline |
Medium of exam | English or hindi |
Type of questions | Subjective and objective, both |
Time duration for each exam | Three hours |
Total number of papers | Six (6) |
Number of marks for each paper | 100 marks |
Official website | icai.org |
Negative marking | There is no negative marking |
Passing criteria | Candidates must score 40% on each paper and 50% total in a group. |
Difficulty level | Moderate |
There are a total of 6 subjects in CA Intermediate divided into two groups.
The six subjects in CA Inter are Advanced Accounting, Corporate and Other Laws, Taxation, Cost and Management Accounting, Auditing and Ethics, and Financial Management and Strategic Management.
No, the CA Intermediate exam is not an easy exam to pass. Candidates need to have a well planned preparation strategy and dedicated efforts to clear this level.
Advanced Accounting can be termed as the toughest subject in CA Inter 2025 syllabus.
There are a total two groups in CA Inter - Group 1 and Group 2, each comprising three papers each.
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. 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
>>>>>>>>>>> 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
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.
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All levels of an organisation's operational activities are overseen by an operations manager. He or she is in charge of selecting candidates, imparting instruction, and managing quality control programmes. Operations managers also develop plans for process improvements to ensure that everyone finishes their work on schedule. He or she must regularly evaluate budgets, manage costs, and analyse data and statistics.
A stock analyst is an individual who analyses and evaluates various stocks and securities in the financial market. He or she in the stock analyst career forecasts stock market results, normally with an emphasis on the securities that a company or firm invests in. He or she also prepares scientific reports on financial forecasts, predictions, and recommendations based on a stock's expected profit.
Individuals who enjoy learning and data processing, are good problem solvers, and have a strong work ethic will excel in the stock market analyst sector. Students can pursue a BBA (Bachelor of Business Administration), MBA (Master of Business Administration), M.Stat (Master of Statistics) to opt for a career in stock market analysis
A Researcher is a professional who is responsible for collecting data and information by reviewing the literature and conducting experiments and surveys. He or she uses various methodological processes to provide accurate data and information that is utilised by academicians and other industry professionals. Here, we will discuss what is a researcher, the researcher's salary, types of researchers.
Welding Engineer Job Description: A Welding Engineer work involves managing welding projects and supervising welding teams. He or she is responsible for reviewing welding procedures, processes and documentation. A career as Welding Engineer involves conducting failure analyses and causes on welding issues.
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