CA Intermediate Subjects for May 2022 for Both Groups 1 And 2 (PDF)

ca intermediate subjects

Once the candidate has cleared the CA Foundation exam, they should register for CA intermediate course. After that, successfully registering for the CA Intermediate course, you can see the CA Intermediate subjects posted by ICAI on its official website. Further, this stage is divided into two groups, Group 1 and Group 2, with four subjects. Altogether there are eight subjects in the CA Intermediate course. Finally, all these eight subjects play an equal role in the CA Intermediate Result of the candidate.

In CA Intermediate, each subject carries 100 marks without negative marking. You can download the pdf version of this syllabus from the official website or the link on this page. So, check out the list of the subjects of CA Intermediate given in below in this section.

Overview of CA Intermediate Exam

Firstly, candidates who are appearing for the CA Intermediate Exam must know the basic details and facts regarding this exam. Secondly, these basic details include the mode of exam, number of papers, name of papers, exam dates, etc.

The exam is conducted by the ICAI or Institute of Chartered Accountancy of India. It is conducted in pen and paper mode with both subjective and objective questions. The exam is conducted in both English and Hindi medium with eight papers. These eight papers are divided into Group A and Group B. Each paper is of 100 marks without any negative marking. The dates for the upcoming exam are yet to be announced.

Group 1 Subjects

So, let us check out the papers in group 1,

Paper 1: Accounting

  • Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs convergence vs adoption; objective and concepts of carve-outs.
  • Framework for Preparation and Presentation of Financial Statements.
  • Applications of Accounting Standards.
  • Company Accounts.
  • Accounting for Special Transactions.
  • Special Type of Accounting.

Paper 2: Corporate and Other Laws

Part I: Company Law

  • 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

Part II: Other Laws

  • The Contract Act, 1872
  • The Negotiable Instruments Act, 1881
  • The General Clauses Act, 1897
  • Interpretation of statutes

Paper 3:

  • Overview of Cost and Management Accounting
  • Ascertainment of Cost and Cost Accounting System
  • Methods of Costing
  • Cost Control and Analysis

Paper 4

Part A: Income Tax Law

  • Basic Concepts
  • Residential Status and scope of total income
  • Incomes that do not form part of total income (other than charitable
  • trusts and institutions, political parties, and electoral trusts)
  • Heads of income and provisions governing computation of
  • income under different heads
  • Income of other persons included in the assessee’s total income
  • Aggregation of income; set-off, or carry forward and set-off of losses
  • Deductions from gross total income
  • Computation of total income and tax liability of individuals
  • Advance tax, tax deduction at source, and Introduction to tax
  • collection at source
  • Provisions for filing return of income and self-assessment

Part B: Indirect Taxes

  • Concept of Indirect Taxes
  • Goods and Service Tax (GST) Laws

Group 2 Subjects

So, let us check the subjects in Group 2

Paper 5

  • Application of Accounting Standards
  • Special Aspects of Company Accounts
  • Reorganization and Liquidation of Companies
  • Banking Companies and Non-Banking Financial Companies and
  • regulatory requirements thereof
  • Consolidated Financial Statements
  • Dissolution of partnership firms

Paper 6

  • Nature, Objective, and Scope of Audit
  • Audit Strategy, Audit Planning, and Audit Programme
  • Audit Documentation and Audit Evidence
  • Risk Assessment and Internal Control
  • Fraud and Responsibilities of the Author in this regard
  • Audit in an Automated Environment
  • Audit Sampling
  • Analytical Procedures
  • Audit of Items of Financial Statements
  • The Company Audit
  • Report of Audit
  • Audit of Banks
  • Audit of Different Types of Entities

Paper 7

Section A: Enterprise Information System

  • Automated Business Processes
  • Financial and Accounting Systems
  • Information Systems and its Components
  • E-commerce, M-commerce, and Emerging Technologies
  • Core Banking Systems

Section B: Strategic Management

  • Introduction to Strategic Management
  • Dynamics of Competitive Strategy
  • Strategy Management Process
  • Corporate Level Strategies
  • Business Level Strategies
  • Functional Level Strategies
  • Organization and Strategic Leadership
  • Strategy Implementation and Control

Paper 8

Part A: Financial Management

  • Financial Management and Financial Analysis
  • Financing Decisions
  • Capital Investment and Dividend Decisions
  • Management of Working Capital

Part B: Economics for Finance

  • Determination of National Income
  • Public Finance
  • The Money Market
  • International Trade

CA Intermediate Subjects Marks Distribution

Now, coming up to the marks distributions, all the subjects are of 100 marks without any negative marking. Some are categorized into subgroups among these subjects, whereas some are not. Paper one is 100 marks with no other subcategories, whereas Paper two is divided into two parts: Corporate Laws and Other Laws comprising 60 and 40 marks respectively. Again Cost and Management, which is paper 3, are 100 marks without any section. Paper 5 and 6 are also not further divided into sections and are 100 marks each. After that Paper 4 and Paper 8 are divided into two sections, with section A comprising 60 marks and Section B 40 marks. At last, Paper 7 is the only one with two divisions of equal markings.

Download the CA Intermediate Syllabus 2022

Once you have checked the Syllabus of CA Intermediate and go through the marking schemes and the exam pattern. After that, you must download a pdf copy of the syllabus and keep it with you. You can either take the above copy of the syllabus or download the official syllabus from the ICAI website.

Tips for the Students

  • First of all, Download the syllabus and understand the section-wise weightage.
  • Make a proper timetable and goals for each month and stick to them.
  • Clear all your doubts and queries with your teachers.
  • Attempt as many mock tests as you can for better practice and revisions.
  • Frequently revise the topics of each subject to sustain the learning.
  • Make a proper plan to cover all the essential topics from all the subjects.

Conclusion

Therefore, the syllabus is essential to understand the demand of the CA Intermediate Exam. One must understand the syllabus before starting the preparation. So, download the CA Intermediate syllabus 2022, read it thoroughly, understand the section-wise weightage and start your practice accordingly. Also, you can get the pdf of the CA Intermediate from the official ICAI website. So, get the one, make your strategy and start your preparation from today.

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