Are you looking for the CA Intermediate Subjects? In this article, we are providing you with all the details of the CA Intermediate Subjects 2024. All the subjects are important for the student who is eligible for the advanced CA Intermediate examination or registering themselves for the newly revised CA Intermediate syllabus 2024. CA Intermediate is the second milestone for CA students. It is also the gateway for other students who want to pursue their Careers as Chartered Accountants.
ICAI has made several changes in the CA Intermediate Subjects 2024, and students can go through the revised version of the CA Intermediate Subjects from the article below. Students can also Check the CA Intermediate September 2024 timetable and Date Sheet here and download their CA Intermediate admit card from the CA Wizard. The CA Intermediate Subjects has six papers, compared to the old course’s seven. Earlier, there was a single paper for Cost and F.M., which now has two separate papers.
CA Inter Syllabus and CA Intermediate subjects are the first things that a CA Intermediate student goes through while preparing for the CA Intermediate Examination. Don’t worry, below we have provided you with the download link of the ICAI CA Intermediate Syllabus and detailed information about the CA Intermediate Subject. We have also provided the details of CA Intermediate subjects with marks distribution and the overview of the CA Intermediate Examination.
Also, Read the latest ICAI CA Inter Exam Dates For the September 2024 examination and download the CA Intermediate Previous Year Question Papers with Answers.
CA Intermediate Exam Paper Pattern 2024
| Exam mode | Pen and paper-based examination |
| Types of question | Objective and subjective |
| Medium of exam | English and Hindi |
| Total no. of papers | 6 papers |
| No. of marks | 600 marks (100 marks each per paper) |
| Negative marking | No negative marking |
| Conducting Body | ICAI |
CA Intermediate Subjects September 2024
Students must be aware of all the subjects of CA Intermediate at the time of registration for the CA Intermediate exam 2024. Below is the list of CA intermediate group 1 subjects and CA intermediate group 2 subjects.
- Advance Accounting
- Corporate and other Laws
- Taxation
- Cost and Management Accounting
- Auditing and Assurance
- Financial Management and Strategic Management.
Each subject is very important to clear, and students have to score 40% in each subject as well as 50% in the aggregate of all the subjects. Besides, the CA Intermediate subjects given below are in a detailed format. Go through the subjects of CA Intermediate 2024 very minutely.
Paper – 1: Advanced Accounting of New Syllabus (2024)
Module 1
| S.No. | Chapter | Unit |
| 1 | Introduction to Accounting Standards | |
| 2 | Framework for Preparation and Presentation of Financial Statements | |
| 3 | Applicability of Accounting Standards | |
| 4 | Presentation & Disclosures Based Accounting Standards | Accounting Standard 1 Disclosure of Accounting Policies |
| Accounting Standard 3 Cash Flow Statement | ||
| Accounting Standard 17 Segment Reporting | ||
| Accounting Standard 18 Related Party Disclosures | ||
| Accounting Standard 20 Earnings Per Share | ||
| Accounting Standard 24 Discontinuing Operations | ||
| Accounting Standard 25 Interim Financial Reporting |
Module 2
| S.No. | Chapter | Unit |
| 5 | Liabilities-Based Accounting Standards | Accounting Standard 2 Valuation of Inventory |
| Accounting Standard 10 Property, Plant and Equipment | ||
| Accounting Standard 13 Accounting for Investments | ||
| Accounting Standard 16 Borrowing Costs | ||
| Accounting Standard 19 Leases | ||
| Accounting Standard 26 Intangible Assets | ||
| Accounting Standard 28 Impairment of Assets | ||
| 6 | Accounting Standards Based on Items Impacting Financial Statements | Accounting Standard 15 Employee Benefits |
| AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets | ||
| 7 | Revenue-Based Accounting Standards | Accounting Standard 4 Contingencies and Events occurring after the Balance Sheet Date |
| Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies | ||
| Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates | ||
| Accounting Standard 22 Accounting for Taxes on Income | ||
| 8 | Revenue Based Accounting Standards | Accounting Standard 7 Construction Contracts |
| Accounting Standard 9 Revenue Recognition | ||
| 9 | Other Accounting Standards | Accounting Standard 12 Accounting for Government Grants |
| Accounting Standard 14 Accounting for Amalgamations | ||
| 10 | Accounting Standards for Consolidated Financial Statement | Accounting Standard 21 Consolidated Financial Statements |
| Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statements | ||
| Accounting Standard 27 Financial Reporting of Interests in Joint Ventures |
Module 3
| S.No. | Chapter | Unit |
| 11 | Financial Statements of Companies | Preparation of Financial Statements |
| Cash Flow Statement | ||
| 12 | Buyback of Securities | |
| 13 | Amalgamation of Companies | |
| 14 | Accounting for Reconstruction of Companies | |
| 15 | Accounting for Branches including Foreign Branches |
Download ICAI CA Inter Advance Accounting
Paper – 2: Corporate and Other Laws of New Syllabus (2024)
Part 1 – Corporate Law
Module 1
| S.No. | Chapter |
| 1 | Preliminary |
| 2 | Incorporation of Company and Matters Incidental Thereto |
| 3 | Prospectus and Allotment of Securities |
| 4 | Share Capital and Debentures |
| 5 | Acceptance of Deposits by Companies |
| 6 | Registration of Charges |
Module 2
| S.No. | Chapter | Unit |
| 7 | Management & Administration | |
| 8 | Declaration and Payment of Dividend | |
| 9 | Accounts of Companies | |
| 11 | Companies Incorporated Outside India |
Module 3
| S.No. | Chapter |
| 12 | The Limited Liability Partnership Act, 2008 |
Part 2 – Other Laws
| S.No. | Chapter |
| 1 | The General Clauses Act, 1897 |
| 2 | Interpretation of Statutes |
| 3 | The Foreign Exchange Management Act, 1999 |
Download ICAI CA Inter Corporate and Other Law Syllabus
Paper – 3: Taxation of New Syllabus (2024)
Section A: Income-tax Law
Module 1
| S.No. | Section | Chapter | Unit |
| 1 | SECTION I | Basic Concepts | |
| Residence and Scope of Total Income | |||
| 2 | SECTION II | Overview, Scenario, Crossword Puzzle | |
| 3 | Heads of Income | Salaries | |
| Income from House Property | |||
| Profits and Gains of Business or Profession | |||
| Capital Gains | |||
| Income from Other Sources |
Module 2
| S.No. | Section | Chapter |
| 1 | SECTION III | Chapter 8: Provisions for Filing Return of Income and Self Assessment |
| Chapter 5: Aggregation of Income, Set-Off and Carry Forward of Losses | ||
| Chapter 6: Deductions from Gross Total Income | ||
| 2 | SECTION IV | Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source |
| Chapter 8: Provisions for Filing Return of Income and Self-Assessment | ||
| 3 | SECTION V | Chapter 9: Income Tax Liability – Computation and Optimisation |
Section B: Goods and Services Tax
Module 1
| S.No. | Chapter |
| 1 | GST in India – An Introduction |
| 2 | Supply under GST |
| 3 | Charge of GST |
| 4 | Place of Supply |
| 5 | Exemptions from GST |
| 6 | Time of Supply |
| 7 | Value of Supply |
Module 2
| S.No. | Chapter |
| 8 | Input Tax Credit |
| 9 | Registration |
| 10 | Tax Invoice; Credit and Debit Notes |
| 11 | Accounts and Records |
| 12 | E-Way Bill |
| 13 | Payment of Tax |
| 14 | Tax Deduction at Source and Collection of Tax at Source |
| 15 | Returns |
Download ICAI CA Inter Taxation Syllabus
Paper – 4: Cost and Management Accounting of New Syllabus (2024)
Module 1
| S.No. | Chapter |
| 1 | Introduction to Cost and Management Accounting |
| 2 | Material Cost |
| 3 | Employee Cost and Direct Expenses |
| 4 | Overheads – Absorption Costing Method |
| 5 | Activity Based Costing |
| 6 | Cost Sheet |
| 7 | Cost Accounting Systems |
Module 2
| S.No. | Chapter |
| 8 | Unit & Batch Costing |
| 9 | Job Costing |
| 10 | Process & Operation Costing |
| 11 | Joint Products and By Products |
| 12 | Service Costing |
| 13 | Standard Costing |
| 14 | Marginal Costing |
| 15 | Budgets and Budgetary Control |
Download ICAI CA Inter Cost and Management Accounting
Paper – 5: Auditing and Ethics of New Syllabus (2024)
Module 1
| S.No. | Chapter |
| 1 | Nature, Objective and Scope of Audit |
| 2 | Audit Strategy, Audit Planning and Audit Programme |
| 3 | Risk Assessment and Internal Control |
| 4 | Audit Evidence |
| 5 | Audit of Items of Financial Statements |
Module 2
| S.No. | Chapter |
| 6 | Audit Documentation |
| 7 | Completion and Review |
| 8 | Audit Report |
| 9 | Special Features of Audit of Different Type of Entities |
| 10 | Audit of Banks |
| 11 | Ethics and Terms of Audit Engagements |
Download ICAI CA Inter Auditing and Assurance Syllabus
Paper – 6: Financial Management and Strategic Management of New Syllabus (2024)
Section A: Financial Management
Module 1
| S.No. | Chapter |
| 1 | Scope and Objectives of Financial Management |
| 2 | Types of Financing |
| 3 | Financial Analysis and Planning – Ratio Analysis |
| 4 | Cost of Capital |
| 5 | Financing Decisions – Capital Structure |
| 6 | Financing Decisions – Leverages |
Module 2
| S.No. | Chapter | Unit |
| 7 | Investment Decisions | |
| 8 | Dividend Decision | |
| 9 | Management of Working Capital | Introduction to Working Capital Management |
| Treasury and Cash Management | ||
| Management of Inventory | ||
| Management of Receivables | ||
| Management of Payables (Creditors) | ||
| Financing of Working Capital |
Section B: Strategic Management
| S.No. | Chapter |
| 1 | Introduction to Strategic Management |
| 2 | Strategic Analysis: External Environment |
| 3 | Strategic Analysis: Internal Environment |
| 4 | Strategic Choices |
| 5 | Strategy Implementation and Evaluation |
Download ICAI CA Inter Financial Management and Economics for Finance
ICAI CA Intermediate Subject Wise Marks Distribution 2024
The CA intermediate subject-wise marks distribution 2024 are as follows:
| Paper | Subject | Section | Marks | Type |
| Paper 1 | Accounting | (100 Marks) | Descriptive | |
| Paper 2 | Corporate Laws and Other Laws | 70% Descriptive 30% Objective | ||
| Corporate Laws | (60 Marks) | |||
| Other Laws | (40 Marks) | |||
| Paper 3 | Cost and Management Accounting | (100 Marks) | Descriptive | |
| Paper 4 | Taxation | 70% Descriptive 30% Objective | ||
| Direct Tax Laws | (60 Marks) | |||
| 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 | 70% Descriptive 30% Objective | ||
| Enterprise Information System | (50 Marks) | |||
| Strategic Management | (50 Marks) | |||
| Paper 8 | Financial Management and Economics for Finance | Descriptive | ||
| Financial Management | (60 Marks) | |||
| Economics for Finance | (40 Marks) |
CA Intermediate Syllabus 2024
ICAI has announced the latest CA intermediate Syllabus 2024. Students can download the syllabus in PDF format.
Conclusion
Check out the latest CA intermediate subjects 2024 from this page. Students will find the detailed subject list of CA Intermediate. CA Wizard is an online portal for CA Foundation, CA Intermediate, and CA Final students. Here students will find all solutions to every problem related to CA. Students can get study materials, sample papers, registration forms, syllabus, subjects, latest updates, and many more from CA Wizard.
Also Check: CA Intermediate Result
Frequently Asked Questions
Q1. How many CA intermediate subjects are there for the 2024 exams?
Ans: Students need to study a total of 6 subjects of CA intermediate to clear the exams in 2024.
Q2. Where can I get the detailed CA intermediate subject list for the coming exam 2024?
Ans: The detailed CA intermediate subject list for the coming exam 2024 is available above on this page.
Q3. How much percentage is required to clear the CA intermediate exam?
Ans: Students need to score 50 per cent overall and 40 per cent in every subject to pass the CA intermediate exam.
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)