Check Out the ICAI CA Intermediate Subjects May 2023

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.

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CA Intermediate Exam Paper Pattern 2023

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

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	Assets 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	Liabilities Based Accounting Standards	Accounting Standard 15 Employee Benefits
		AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets
7	Accounting Standards Based on Items Impacting Financial Statement	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 CA Inter Accounting Syllabus

Paper 2– Corporate and Other Laws

Part I: Corporate Laws

Part II- Other Laws

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– Cost and Management Accounting

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 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
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 Cost and Management Accounting

Paper 4– Taxation

Part A– Income Tax Law

Part B– Indirect Taxes

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 Taxation Syllabus

Paper 5– Advanced 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 Advance Accounting

Paper 6– Auditing and Assurance

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 Auditing and Assurance Syllabus

Paper 7– Enterprise Information System and Strategic Management 

Section A– Enterprise Information System 

Section B–Strategic Management

Download ICAI CA Inter Enterprise Information Systems & Strategic Management

Paper 8– Financial Management and Economics for Finance

Part A– Financial Management

Part B– Economics for Finance

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:

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.