CA Intermediate

Check Out the ICAI CA Intermediate Subjects Nov 2022

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Are you looking for the CA Intermediate Subjects? In this article, we are providing you all the details of the CA Intermediate Subjects 2022. 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 2022. 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 2022 and students can go through the revised version of the CA intermediate subjects from the below article.

Students can also Check CA Intermediate May 2022 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.

CA Intermediate Exam Paper Pattern 2022

Exam modePen and paper-based examination
Types of question Objective and subjective
Medium of examEnglish and Hindi
Total no. of papers8 papers
No. of marks800 marks (100 marks each per paper)
Negative markingNo negative marking
Conducting BodyICAI

CA Intermediate Subjects 2022

Students must be aware of all the subjects of CA intermediate at the time of registration for the CA Intermediate exam 2022. 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

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

Part II- Other Laws

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

Download CA Inter Corporate and Other Law Syllabus

Paper 3– Cost and Management Accounting

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

Download CA Inter Cost and Management Accounting

Paper 4– Taxation

Part A– Income Tax Law

ChaptersChapter Names
1Basic Concepts
2Residential Status and scope of total income
3Incomes that do not form part of total income (other than charitable trusts and institutions, political parties and electoral trusts)
4Heads of income and provisions governing computation of income under different heads
5The income of other persons included in the assessee’s total income
6Aggregation of income; set-off, or carry forward and set-off of losses
7Deductions from gross total income
8Computation of total income and tax liability of individuals
9Advance tax, tax deduction at source, and Introduction to tax collection at source
10Provisions for filing return of income and self-assessment 

Part B– Indirect Taxes

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

Download CA Inter Taxation Syllabus

Paper 5– Advanced Accounting

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

Download CA Inter Advance Accounting

Paper 6– Auditing and Assurance

ChaptersChapter Names
1Nature, Objective, and Scope of Audit
2Audit Strategy, Audit Planning, and Audit Programme
3Audit Documentation and Audit Evidence
4Risk Assessment and Internal Control
5Fraud and Responsibilities of the Author in this Regard
6Audit in an Automated Environment
7Audit Sampling
8Analytical Procedures
9Audit of Items of Financial Statements
10The Company Audit
11Audit Report
12Audit of Banks
13Audit of Different Types of Entities

Download CA Inter Auditing and Assurance Syllabus

Paper 7– Enterprise Information System and Strategic Management 

Section A– Enterprise Information System 

ChaptersChapter Names
1Automated Business Processes
2Financial and Accounting Systems
3Information Systems and its Components
4E-commerce, M-commerce, and Emerging Technologies
5Core Banking Systems

Section B–Strategic Management

ChaptersChapter Names
1Introduction to Strategic Management
2Dynamics of Competitive Strategy
3Strategy Management Process
4Corporate Level Strategies
5Business Level Strategies
6Functional Level Strategies
7Organization and Strategic Leadership
8Strategy Implementation and Control

Download CA Inter Enterprise Information Systems & Strategic Management

Paper 8– Financial Management and Economics for Finance

Part A– Financial Management

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

Part B– Economics for Finance

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

Download CA Inter Financial Management and Economics for Finance

ICAI CA Intermediate Subject Wise Marks Distribution 2022

The CA intermediate subject wise marks distribution 2022 are as follows:

PaperSubjectSectionMarksType
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 2022

ICAI has announced the latest CA intermediate Syllabus 2022. Students can download the CA intermediate syllabus in a pdf format.

Conclusion

Check out the latest CA intermediate subjects 2022 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 2022?

Ans: Students need to study a total of 8 subjects of CA intermediate for clearing the exams 2022. 

Q2. Where can I get the detailed CA intermediate subject list for the coming exam 2022?

Ans: The detailed CA intermediate subject list for the coming exam 2022 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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