Are you looking for the CA Intermediate Subjects? In this article, we are providing you all the details of the CA Intermediate Subjects 2023. All the subjects are important for the student who is eligible for the advanced CA Intermediate examination or register themselves for the newly revised CA Intermediate syllabus 2023. CA Intermediate is the second milestone for CA students. It is also the gateway for other students who want to pursue their Careers in Chartered Accountant.

ICAI has made several changes in the CA Intermediate Subjects 2023 and students can go through the revised version of the CA intermediate subjects from the below article.

Students can also Check CA Intermediate May 2023 Time Table and Date Sheet here and download your Admit Card for CA Intermediate from CA Wizard.

There are eight papers in the CA Intermediate Subjects. However, the old course had only seven papers. Earlier there was a single paper for Cost and F.M. which has now 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 May 2023 examination and download the CA Intermediate Previous Year Question Papers with Answers.



CA Intermediate Exam Paper Pattern 2023

Exam mode Pen and paper-based examination
Types of question  Objective and subjective
Medium of exam English and Hindi
Total no. of papers 8 papers
No. of marks 800 marks (100 marks each per paper)
Negative marking No negative marking
Conducting Body ICAI

CA Intermediate Subjects 2023

Students must be aware of all the subjects of CA intermediate at the time of registration for the CA Intermediate exam 2023. Given below is the list of CA intermediate group 1 subjects and CA intermediate group 2 subjects. 

  • Accounting.
  • Corporate and other Laws.
  • Cost and Management Accounting.
  • Taxation.
  • Advanced Accounting.
  • Auditing and Assurance.
  • Enterprise Information System and Strategic Management.
  • Financial Management & Economics for Finance.

Each subject is very important to clear and students have to score 40% in each subject as well as 50% in aggregate of all the subjects. Besides the CA Intermediate subjects given below are in a detailed format, go through the subjects of CA intermediate 2021 very minutely. 

Paper 1– Accounting

Chapters Chapter Names
1 Introduction to Accounting Standards
2 Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards).
3 Overview of Accounting Standards
4 Financial Statement of Companies
5 Profit or Loss Pre and Post Incorporation
6 Accounting for Bonus Issue and Right Issue
7 Redemption of Preference Share
8 Redemption of Debenture
9 Investment Account
10 Insurance Claims for Loss of Stock and Loss of Profit
11 Hire Purchase and Instalment Sale Transaction
12 Departmental Accounts
13 Accounting For Branches Including Foreign Branches
14 Accounts from Incomplete Records

Paper – 1: Advanced Accounting of New Syllabus (2024)

Module 1

S.No.ChapterUnit
1Introduction to Accounting Standards
2Framework for Preparation and Presentation of Financial Statements
3Applicability of Accounting Standards
4Presentation & Disclosures Based Accounting StandardsAccounting 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.ChapterUnit
5Assets Based Accounting StandardsAccounting 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
6Liabilities Based Accounting StandardsAccounting Standard 15 Employee Benefits
AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets
7Accounting Standards Based on Items Impacting Financial StatementAccounting 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
8Revenue Based Accounting StandardsAccounting Standard 7 Construction Contracts
Accounting Standard 9 Revenue Recognition
9Other Accounting StandardsAccounting Standard 12 Accounting for Government Grants
Accounting Standard 14 Accounting for Amalgamations
10Accounting Standards for Consolidated Financial StatementAccounting 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.ChapterUnit
11Financial Statements of CompaniesPreparation of Financial Statements
Cash Flow Statement
12Buyback of Securities
13Amalgamation of Companies
14Accounting for Reconstruction of Companies
15Accounting for Branches including Foreign Branches

Download CA Inter Accounting Syllabus

Paper 2– Corporate and Other Laws

Part I: Corporate Laws

The Companies Act, 2013 – Sections 1 to 148
Chapters Chapter Names
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
7 Management and Administration
8 Declaration and Payment of Dividend
9 Accounts of Companies
10 Audit and Auditors

Part II- Other Laws

Chapters Chapter Names
1 The Contract Act, 1872
2 The Negotiable Instruments Act, 1881
3 The General Clauses Act, 1897
4 Interpretation of statutes

Paper – 2: Corporate and Other Laws of New Syllabus (2024)

Part 1 – Corporate Law

Module 1

S.No.Chapter
1Preliminary
2Incorporation of Company and Matters Incidental Thereto
3Prospectus and Allotment of Securities
4Share Capital and Debentures
5Acceptance of Deposits by Companies
6Registration of Charges

Module 2

S.No.ChapterUnit
7Management & Administration
8Declaration and Payment of Dividend
9Accounts of Companies
11Companies Incorporated Outside India

Module 3

S.No.Chapter
12The Limited Liability Partnership Act, 2008

Part 2 – Other Laws

S.No.Chapter
1The General Clauses Act, 1897
2Interpretation of Statutes
3The Foreign Exchange Management Act, 1999

Download ICAI CA Inter Corporate and Other Law Syllabus

Paper 3– Cost and Management Accounting

Chapters Chapter Names
1 Introduction to Cost and Management Accounting
2 Material Cost
3 Employee Cost
4 Overheads: Absorption and Costing Method
5 Activity Based Costing
6 Cost Sheet
7 Cost Accounting System
8 Unit & Batch Costing
9 Job Costing and Contract Costing
10 Process and Operation Costing
11 Joint Products & By Products
12 Service Costing
13 Standard Costing
14 Marginal Costing
15 Budget and Budgetary Control

Paper – 3: Taxation of New Syllabus (2024)

Section A: Income-tax Law

Module 1

S.No.SectionChapterUnit
1SECTION IBasic Concepts
Residence and Scope of Total Income
2SECTION IIOverview, Scenario, Crossword Puzzle
3Heads of IncomeSalaries
Income from House Property
Profits and Gains of Business or Profession
Capital Gains
Income from Other Sources

Module 2

S.No.SectionChapter
1SECTION IIIChapter 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
2SECTION IVChapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source
Chapter 8: Provisions for filing Return of Income and Self Assessment
3SECTION VChapter 9: Income Tax Liability – Computation and Optimisation

Section B: Goods and Services Tax

Module 1

S.No.Chapter
1GST in India – An Introduction
2Supply under GST
3Charge of GST
4Place of Supply
5Exemptions from GST
6Time of Supply
7Value of Supply

Module 2

S.No.Chapter
8Input Tax Credit
9Registration
10Tax Invoice; Credit and Debit Notes
11Accounts and Records
12E-Way Bill
13Payment of Tax
14Tax Deduction at Source and Collection of Tax at Source
15Returns

Download ICAI CA Inter Cost and Management Accounting

Paper 4– Taxation

Part A– Income Tax Law

Chapters 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 assessee’s 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

Chapters Chapter Names
1 GST in India- An Introduction
2 Supply Under GST
3 Charge of GST
4 Exemptions From GST
5 Time and Value of Supply
6 Input Tax credit
7 Registration
8 Tax Invoice: Credit and Debit Notes; E-Way Bill
9 Payment of Tax
10 Returns

Paper – 4: Cost and Management Accounting of New Syllabus (2024)

Module 1

S.No.Chapter
1Introduction to Cost and Management Accounting
2Material Cost
3Employee Cost and Direct Expenses
4Overheads – Absorption Costing Method
5Activity Based Costing
6Cost Sheet
7Cost Accounting Systems

Module 2

S.No.Chapter
8Unit & Batch Costing
9Job Costing
10Process & Operation Costing
11Joint Products and By Products
12Service Costing
13Standard Costing
14Marginal Costing
15Budgets and Budgetary Control

Download ICAI CA Inter Taxation Syllabus

Paper 5– Advanced Accounting

Chapters Chapter Names
1 Application of Accounting Standards
2 Partnership Accounts
3 Accounting For Employee Stock option Plans
4 Buyback of Securities and Equity Shares and Differential Rights 
5 Amalgamation of Companies
6 Internal Reconstruction
7 Liquidation of Companies
8 Banking Companies
9 Non- Banking Financial Companies
10 Consolidated Financial Statements

Paper – 5: Auditing and Ethics of New Syllabus (2024)

Module 1

S.No.Chapter
1Nature, Objective and Scope of Audit
2Audit Strategy, Audit Planning and Audit Programme
3Risk Assessment and Internal Control
4Audit Evidence
5Audit of Items of Financial Statements

Module 2

S.No.Chapter
6Audit Documentation
7Completion and Review
8Audit Report
9Special Features of Audit of Different Type of Entities
10Audit of Banks
11Ethics and Terms of Audit Engagements

Download ICAI CA Inter Advance Accounting

Paper 6– Auditing and Assurance

Chapters 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

Paper – 6: Financial Management and Strategic Management of New Syllabus (2024)

Section A: Financial Management

Module 1

S.No.Chapter
1Scope and Objectives of Financial Management
2Types of Financing
3Financial Analysis and Planning – Ratio Analysis
4Cost of Capital
5Financing Decisions – Capital Structure
6Financing Decisions – Leverages

Module 2

S.No.ChapterUnit
7Investment Decisions
8Dividend Decision
9Management of Working CapitalIntroduction 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
1Introduction to Strategic Management
2Strategic Analysis: External Environment
3Strategic Analysis: Internal Environment
4Strategic Choices
5Strategy Implementation and Evaluation

Download ICAI CA Inter Auditing and Assurance Syllabus

Paper 7– Enterprise Information System and Strategic Management 

Section A– Enterprise Information System 

Chapters 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

Section B–Strategic Management

Chapters 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

Download ICAI CA Inter Enterprise Information Systems & Strategic Management

Paper 8– Financial Management and Economics for Finance

Part A– Financial Management

Chapters Chapter Names
1 Scope and Objectives of Financial Management
2 Types of Financing
3 Financial Analysis and Planning -Ratio Analysis
4 Cost of Capital
5 Financing Decision: Capital Structure
6 Financing Decision: Leverages
7 Investment Decision
8 Risk Analysis in Capital Budgeting
9 Dividend Decision
10 Management of Working Capital

Part B– Economics for Finance

Chapters Chapter Names
1 Determination of National Income
2 Public Finance
3 The Money Market
4 International Trade

Download ICAI CA Inter Financial Management and Economics for Finance

ICAI CA Intermediate Subject Wise Marks Distribution 2023

The CA intermediate subject wise marks distribution 2023 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 2023

ICAI has announced the latest CA intermediate Syllabus 2023. Students can download the CA intermediate syllabus in a pdf format.

Conclusion

Check out the latest CA intermediate subjects 2023 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 exams 2023?

Ans: Students need to study a total of 8 subjects of CA intermediate for clearing the exams 2023. 

Q2. Where can I get the detailed CA intermediate subject list for the coming exam 2023?

Ans: The detailed CA intermediate subject list for the coming exam 2023 is available above on this page. 

Q3. How much percentage is required to clear the CA intermediate exam?

Ans: Students need to score overall 50 percent and 40 percent in every subject to clear the CA intermediate exam. 

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