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CA Intermediate May 2025 New Bactch 08July

Check Out the ICAI CA Intermediate Subjects May 2024

Check Out the ICAI CA Intermediate Subjects

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 modePen and paper-based examination
Types of questionObjective and subjective
Medium of examEnglish and Hindi
Total no. of papers6 papers
No. of marks600 marks (100 marks each per paper)
Negative markingNo negative marking
Conducting BodyICAI

CA Intermediate Subjects 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

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 

5Liabilities-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
6Accounting Standards Based on Items Impacting Financial StatementsAccounting Standard 15 Employee Benefits
AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets
7Revenue-Based Accounting StandardsAccounting 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 

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 ICAI CA Inter Advance Accounting

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

Part 1 – Corporate Law

Module 1

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

7Management & Administration
8Declaration and Payment of Dividend
9Accounts of Companies
11Companies Incorporated Outside India

Module 3

12The Limited Liability Partnership Act, 2008

Part 2 – Other Laws

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: Taxation of New Syllabus (2024)

Section A: Income-tax Law

Module 1

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

1SECTION IIIChapter 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
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

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

8Input Tax Credit
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

Download ICAI CA Inter Taxation Syllabus

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

Module 1

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

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 Cost and Management Accounting

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

Module 1

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

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 Auditing and Assurance Syllabus

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

Section A: Financial Management

Module 1

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

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

1Introduction to Strategic Management
2Strategic Analysis: External Environment
3Strategic Analysis: Internal Environment
4Strategic Choices
5Strategy 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 1Accounting (100 Marks)Descriptive
Paper 2Corporate Laws and Other Laws  70% Descriptive 30% Objective
  Corporate Laws(60 Marks) 
  Other Laws(40 Marks) 
Paper 3Cost and Management Accounting (100 Marks)Descriptive
Paper 4Taxation  70% Descriptive 30% Objective
  Direct Tax Laws(60 Marks) 
  Indirect Tax Laws(40 Marks) 
Paper 5Advanced Accounting (100 Marks)Descriptive
Paper 6Auditing and Assurance (100 Marks)70% Descriptive 30% Objective
Paper 7Enterprise Information System and Strategic Management  70% Descriptive 30% Objective
  Enterprise Information System(50 Marks) 
  Strategic Management(50 Marks) 
Paper 8Financial 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.


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. 

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