CA Intermediate Syllabus 2024: The exam conducting authority will make the CS syllabus for intermediate 2024 available on the official website. Students should consult the new syllabus of CS inter exam.
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There are 8 papers in the CA Intermediate 2024 exam Group 1 and Group 2. The CA Inter 2024 syllabus consists of 100 marks for each paper. The intermediate exam is conducted in both Hindi and English. Given below are a few important details regarding the CA intermediate syllabus 2024.
CA Intermediate Syllabus 2024 PDF Download
A table with links to the CA inter syllabus 2024 PDF is provided below. This will help them get a greater understanding of main topics. Before the CA Inter exam date 2024, students must cover as much as syllabus they can.
| CA Inter Subject Name | Link |
|---|---|
| Accounting | To be Provided |
| Corporate Laws and Other Laws | To be Provided |
| Cost and Management Accounting | To be Provided |
| Taxation | To be Provided |
| Advanced Accounting | To be Provided |
| Auditing and Assurance | To be Provided |
| Enterprise Information System and Strategic Management | To be Provided |
| Financial Management and Economics for Finance | To be Provided |
CA Intermediate Syllabus 2024 For Accounting
The CA intermediate syllabus 2024 for accounting consists of six chapters, and the exam is worth 100 marks. The CA syllabus for the intermediate 2024 exam is a descriptive paper. Given below is a detailed list of topics that the CA Intermediate Syllabus 2024 consists of.
| Chapter Number | Chapter Names |
|---|---|
| 1 | Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve-outs. |
| 2 | Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards). |
| 3 | Applications of Accounting Standards |
| 4 | Company Accounts |
| 5 | Accounting for Special Transactions |
| 6 | Special Type of Accounting |
CA Intermediate Syllabus 2024 For Corporate & Other Laws
The syllabus for the CA intermediate syllabus 2024 exam for corporate and other laws consists of the Companies Act, 1948.
The CA intermediate syllabus for 2024 consists of 60 marks for the corporate portion and 40 marks for the other laws portion. Given below are a few topics that are part of the CS Intermediate Syllabus 2024.
CA Intermediate Syllabus 2024 For Corporate Law
| Serial Number | Name of Topics |
|---|---|
| 1 | Preliminary |
| 2 | Incorporation of Company and Matters Incidental thereto |
| 3 | Prospectus and Allotment of Securities |
| 4 5 | Share Capital and Debentures Acceptance of Deposits by Companies |
6 | Registration of Charges |
7 | Management and Administration |
8 | Declaration and Payment of Dividend |
9 | Accounts of Companies |
10 | Audit and Auditors |
CA Intermediate Syllabus 2024 For Other Laws
| Chapter | Chapter Names |
|---|---|
| 1 | The Contract Act, 1872 |
| 2 | The Negotiable Instruments Act, 1881 |
| 3 | The General Clauses Act, 1897 |
| 4 | Interpretation of statutes |
CA Intermediate Syllabus For Cost &Management Accounting
| Chapter | Chapter Names |
|---|---|
| 1 | Overview of Cost and Management Accounting |
| 2 | Ascertainment of Cost and Cost Accounting System |
| 3 | Methods of Costing |
| 4 | Cost Control and Analysis |
CA Syllabus 2024 For Taxation
The CA syllabus 2024 for taxation is divided into two parts, Parts A and B. The two parts are income tax law and indirect taxes. The detailed syllabus for all parts of the CA intermediate syllabus 2024 is provided below.
Part A– Income Tax Law
| Chapter | Chapter Names |
|---|---|
| 1 | Basic Concepts |
| 2 | Residential Status and scope of total income |
| 3 | Incomes that do not form part of total income (other than charitable trusts and institutions, political parties, and electoral trusts) |
| 4 | Heads of income and provisions governing computation of income under different heads |
| 5 | The income of other persons included in the total income |
| 6 | Aggregation of income; set-off, or carry forward and set-off of losses |
| 7 | Deductions from gross total income |
| 8 | Computation of total income and tax liability of individuals |
| 9 | Advance tax, tax deduction at source, and Introduction to tax collection at source |
| 10 | Provisions for filing return of income and self-assessment |
Part B– Indirect Taxes
| Chapter | Chapter Names |
|---|---|
| 1 | Concept of Indirect Taxes |
| 2 | Goods and Service Tax (GST) Laws |
CA Intermediate 2024 Syllabus For Advance Accounting
| Chapter | Chapter Names |
|---|---|
| 1 | Application of Accounting Standards |
| 2 | Special Aspects of Company Accounts |
| 3 | Reorganization and Liquidation of Companies |
| 4 | Banking Companies and Non-Banking Financial Companies and regulatory requirements thereof |
| 5 | Consolidated Financial Statements |
| 6 | Dissolution of partnership firms |
CA Intermediate Syllabus 2024 For Auditing & Insurance
| Chapter | Chapter Names |
|---|---|
| 1 | Nature, Objective, and Scope of Audit |
| 2 | Audit Strategy, Audit Planning and Audit Programme |
| 3 | Audit Documentation and Audit Evidence |
| 4 | Risk Assessment and Internal Control |
| 5 | Fraud and Responsibilities of the Author in this Regard |
| 6 | Audit in an Automated Environment |
| 7 | Audit Sampling |
| 8 | Analytical Procedures |
| 9 | Audit of Items of Financial Statements |
| 10 | The Company Audit |
| 11 | Audit Report |
| 12 | Audit of Banks |
| 13 | Audit of Different Types of Entities |
CA Intermediate Syllabus 2024 For Enterprise Information System and Strategic Management
The syllabus for CA Intermediate Enterprise Information and System Management is divided into two parts. Part A consists of enterprise information, and Part B consists of strategic management. Given below is a detailed overview of the 2024 CA Intermediate syllabus for both parts.
Part A- Enterprise Information System
| Chapter | Chapter Names |
|---|---|
| 1 | Automated Business Processes |
| 2 | Financial and Accounting Systems |
| 3 | Information Systems and its Components |
| 4 | E-commerce, M-commerce, and Emerging Technologies |
| 5 | Core Banking Systems |
Part B- Strategic Management
| Chapter | Chapter Names |
|---|---|
| 1 | Introduction to Strategic Management |
| 2 | Dynamics of Competitive Strategy |
| 3 | Strategy Management Process |
| 4 | Corporate Level Strategies |
| 5 | Business Level Strategies |
| 6 | Functional Level Strategies |
| 7 | Organization and Strategic Leadership |
| 8 | Strategy Implementation and Control |
CA Intermediate Syllabus 2024 For Financial Management & Economics for Finance
Candidates must note that the 2024 CA intermediate syllabus is divided into two parts. The first is financial management and economics for finance. The CA intermediate syllabus 2024 for both papers is listed below.
Candidates must note that the 2024 CA intermediate syllabus is divided into two parts. The first is financial management and economics for finance. The CA intermediate syllabus 2024 for both papers is listed below.
CA Intermediate Syllabus 2024 For Financial Management
| Chapter | Chapter Names |
|---|---|
| 1 | Financial Management and Financial Analysis |
| 2 | Financing Decisions |
| 3 | Capital Investment and Dividend Decisions |
| 4 | Management of Working Capital |
CA Intermediate Syllabus 2024 For Part B
| Chapter | Chapter Names |
|---|---|
| 1 | Determination of National Income |
| 2 | Public Finance |
| 3 | The Money Market |
| 4 | International Trade |
CA Intermediate Syllabus 2024: Highlights
Given below is a table consisting of the exam highlights for the CS intermediate syllabus for 2024. Candidates must refer to it, as this will help them get a greater understanding of the CA exam in 2024.
| Particulars | Details |
|---|---|
| Full Exam Name | CA Intermediate Exam |
| Conducting Body | The Institute of Chartered Accountants of India |
| Frequency of Conduct | 2 times a year |
| Exam Level | National Level Exam |
| Languages | English |
| Mode of Application | Online |
| Application Fee (General) | 18000 Rs [Online] |
| Mode of Exam | Offline |
| Exam Duration | 3 Hours |
CA Intermediate 2024 Exam Pattern
Given below is a detailed explanation of the CA Intermediate Syllabus 2024 for each paper. This will help candidates understand the CA intermediate marking scheme and the types of questions that are asked in the exam.
|
Paper & Subject |
Section/ Marks |
Type |
|
Paper 1 – Accounting |
(100 Marks) |
Descriptive |
|
Paper 2 – Corporate Laws and Other Laws |
Corporate Laws (60 Marks) |
70% Descriptive 30% Objective |
|
Other Laws (40 Marks) |
||
|
Paper 3- Cost and Management Accounting |
(100 Marks) |
Descriptive |
|
Paper 4- Taxation |
Direct Tax Laws (60 Marks) |
70% Descriptive 30% Objective |
|
Indirect Tax Laws (40 Marks) |
||
|
Paper 5- Advanced Accounting |
(100 Marks) |
Descriptive |
|
Paper 6- Auditing and Assurance |
(100 Marks) |
70% Descriptive 30% Objective |
|
Paper 7- Enterprise Information System and Strategic Management |
Enterprise Information System(50 Marks) |
70% Descriptive 30% Objective |
|
Strategic Management (50 Marks) |
||
|
Paper 8- Financial Management & Economics for Finance |
Financial Management (60 Marks) |
Descriptive |
|
Economics for Finance (40 Marks) |
CA Intermediate 2024 Marking Scheme
Candidates must note that the CA intermediate 2024 marking scheme consists of 100 marks for each paper.
There are 8 papers in total. It is essential for them to understand that they are will be awarded +1 for every correct answer & there is no element of negative marking. If candidates have marked the wrong answers they will not lose out on marks. The CA intermediate exam 2024 is conducted in offline mode in both English and Hindi medium.
Also read
- Age limit for CA Intermediate
- CA Intermediate registration May 2024
- CA Inter exam fee May 2024
- CA Inter Admit Card Release Date
- icai.nic.in result 2024 Intermediate
- CA Inter Exam Centre 2024
FAQs Related To CA Intermediate 2024 Syllabus
-
Is there an element of negative marking in the CA intermediate 2024 exam?
No, there is no element of negative marking in the CA intermediate exam 2024. Candidates will not lose out on marks for marking the wrong answer.
-
When will the CA intermediate 2024 exam be conducted?
The CA intermediate exam is conducted twice a year. Candidates will be notified by the exam conducting authority as soon as the dates will be announced.