CA Intermediate is the second stage of the Chartered accountancy course. Students who are coming through the foundation entry route have to clear the CA Foundtion examination, Students who apply through the direct entry route method for them CA Intermediate is the first milestone. CA Intermediate which is the new comprise of the 8 subjects and CA IPCC which is the old course comprise of the 7 subjects. Among all the papers CA Intermediate/IPCC paper 1 Accounts is one of the most important papers. Below we will discuss all the important topics of CA Intermediate and CA IPCC Subject, Syllabus, Weightage, papers, Study Material and previous year question paper which will help you in scoring well in the one of the most important paper of CA Inter.
The Objective of CA Intermediate accounting is that students must understand all the principles of accounting along with the partnership, company accounts and be able to apply those in the different transactions in the preparation and presentation of the financial statement and different entities in your present and future preparation.
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CA Intermediate/IPCC Accounts Paper Pattern
Let’s start with the CA Intermediate Paper and CA IPCC Paper Pattern of the examination.
| Total No. of Question | 6 Question, do any 5 ( Q.1 is compulsory) |
| Total Marks | 100 Marks |
| CA Inter Exam Dates | 3 hours |
| Type of question | Question and divided into multiple section students have to solve all of them |
How to appear for the CA Intermediate Accounts Examination?
CA Intermediate and CA IPCC accounts paper comprises a total of 7 questions, Question no 1 is compulsory for every one. Remaining out of 6 questions students have to do five questions. You should be confident at selecting which question you can do without making any mistake.
There is no negative marking in the CA Intermediate and IPCC Accounting Paper. As they say practice makes the men perfect, Accounts subject totally depend upon the practice theory. Students should solve more and more previous year papers which will help them to understand better which will help you in scoring well in the examination.
CA Intermediate old and new course Accounts syllabus.
Every year ICAI keep on doing the modification to their CA Intermediate old and new course syllabus. This year also ICAI has deduced some of the topics and added a few. Below are the latest syllabus of CA Intermediate Examination.
CA Intermediate New scheme Accounts syllabus.
Below are the Latest syllabus of CA Intermediate Accounts Examination.
| 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 ( Old scheme) Accounts Syllabus.
Below are the CA IPCC Accounts Examination syllabus.
| Chapter | Content |
| 1 | A General Knowledge of the framing of the accounting standards, national and international accounting authorities, adoption of international financial reporting standards |
| 2 | Accounting Standards |
| 3 | Company Accounts |
| 4 | Average Due Date, Account Current, Self-Balancing Ledgers |
| 5 | Financial Statements of Not-for-Profit Organisations |
| 6 | Accounts from Incomplete Records |
| 7 | Accounting for Special Transactions |
| 8 | Issues in Partnership Accounts |
| 9 | Accounting in Computerised Environment |
CA Intermediate Accounting- Chapter wise Weightage
Its is necessary that students should know the CA Intermediate Old and New scheme Weightage. Chapter wise weightage helps the students to understand which topics are important and have the most weightage in the examination. According to the Chapter wise weightage students can start their preparation.
Below is CA Intermediate New Scheme Chapter wise Weightage.
| Section | CA Intermediate Topics with chapter | Marks Weightage Chapter wise |
| 1 | 1. Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concept of carve-outs. 2. Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards)3. Application of Accounting Standards: | 20% to 25% |
| 2 | 4. Accounting for special transaction | 20% to 25% |
| 3 | 5. Special Type of Accounting | 20% to 25% |
| 4 | 6. Company Accounts | 30% to 35% |
CA Intermediate Accounts Study Material
Study Material plays an important role in the CA Intermediate Examination. The Preparation of the examination totally depends upon the study Material. A Study Material consists of all the chapters and modules which are going to appear in the examination. Going through the CA Intermediate study Material you can start off your preparation for the examination.
ICAI has also said that just by going through the CA Intermediate old and new course study material you can clear the Examination. You don’t need any reference book apart from ICAI official CA Intermediate Study Material.
Download CA Intermediate Accounts Study Material in English- (Download Study Material Now)
Download CA Intermediate Accounts Study Material in Hindi- (Download Study Material Now)
Download CA IPCC Accounts Study Material in English- ( Download IPCC Study Material Now)
Download CA IPCC Accounts Study Material in Hindi- ( Download IPCC Study Material Now)
CA Intermediate Accounts Previous Year Question Paper and Answers-
Solving previous year question paper along with mock test paper, revision test paper and sample help alot.
Students should keep at least last month reserve for your CA Intermediate preparation.
Solving these previous year papers help you in analyzing the paper pattern. Previous year question papers give you a real insight into how the accounting paper is going to be in the examination.
You can analyze your performance and areas where you are not able to score good marks and according to that you can prepare well in those topics.
Click here to download CA Intermediate and IPCC Previous year question Papers.
CA Intermediate and IPCC Accounts Preparation Tips.
CA Intermediate examination is a lot tougher than the CA Foundation Examination. The examination is divided into group 1 and group 2. Students have a choice to appear either separately or you can also choose to appear in both the groups at same time.
Students should make a study plan in accordance to the group they are going to appear. Below tips you can follow for CA Intermediate and IPCC Accounts Examination.
- Making a daily routine time table and time and study for 8 to 9 hours.
- Write down all the Formulas and make a chart of accounting standards.
- Give time to the chapter having more marks weightage.
- Solve previous year question paper, mock test paper, sample paper which will help you in making your performance better.
Also Check: CA Intermediate Result
Commencement of Live Virtual Classes (LVC Batch – 2) under the New Scheme from 15th April 2024 for the students of CA Foundation/Intermediate/Final courses appearing in September/November 2024 Examinations – (10-04-2024)