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 Paper 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 |
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 |
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 |
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 |
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 |
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 |
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.
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.