Hey CA Aspirant! In this article, we are providing you all the details of CA Intermediate Syllabus and the Subject of 2021 session. All these updates are applicable for the student who eligible for tadvanhe CA Intermediate examination or register themselves for the newly revised CA IPCC syllabus 2021. CA Intermediate is the second milestone for the CA Intermediate method. It is also the gateway for other students who want to pursue their Careers in Chartered Accountant.
ICAI has made many changes in CA Inter syllabus 2021 and students can download the revised version of CA syllabus 2021 PDF from the below article.
Students can also Check CA Intermediate Nov 2021 Time Table and Date Sheet here and download your Admit Card for CA Intermediate from here.
We have already provided the syllabus and other information regarding CA Foundation in CA Foundation Syllabus. Since the ICAI has replaced the IPCC with Intermediate. The registration for the new CA Intermediate course has also started from 1st July 2017 and registration with the old course has closed down from 31st June 2017.
Also Read: CA Intermediate Paper Attempting Tips
The CA Intermediate syllabus is applicable from MAY 2018 examinations and onwards.
There are be eight papers according to the CA Inter 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 go through while preparing for the CA Intermediate Examination. Don’t worry below we have provided you all the latest updates of ICAI CA Intermediate Syllabus and CA Intermediate Subject. Hence appearing students can also Download the CA Intermediate Nov Syllabus, candidates can also check the CA Intermediate syllabus addition and deduction done by the ICAI. We have also provided the details of CA Intermediate subjects with marks distribution and the overview of the CA Intermediate Nov Examination.
We are discussing the papers of CA Intermediate with the bifurcation of marks Download ca syllabus pdf and find out.
Get the latest update of this article.
CA IntermediateExamination overview Jan 2021.
Pen and Paper-based Examination
Type of question
Objective and subjective
Medium of Exam
English and Hindi
Total No. of Papers
No of Marks
800 Marks ( 100 Marks Each per Papers)
No Negative Marking
ICAI CA Intermediate Syllabus ( New Course) Updates 2021.
The Institution of Chartered Accountant of India has issued the notification regarding the change in syllabus of CA Intermediate Jan 2021 Examination. ICAI has done some addition and Modification in a CA Intermediate Jan 2021 Syllabus.
Below you will find all the latest changes and their details done by the ICAI for the CA Intermediate New Course Subjects and syllabus.
Addition in the CA Intermediate Syllabus 2021.
Below are all the latest updates in the CA Intermediate Nov 2021 syllabus.
- Paper 1 Accounting topics have been shifted to Paper 5 advanced accounting.
- ICAI has added dissolution of Partnership firms including piecemeal distribution of asset along with the conversion of partnership firm into a company and sale to a company which is an issue related to accounting in limited liability partnership.
Deduction of Topics from CA Intermediate Syllabus 2021.
Below are the topics which are removed from by the ICAI for CA Intermediate (New Couse) Jan 2021 Examination.
- Underwriting of Shares and Debentures.
- Valuation of Goodwill
- Application of Guidance Notes issued by the ICAI on specified accounting aspects.
- Financial Reporting of Insurance Companies and Mutual Funds and regulatory requirements thereof.
CA Intermediate Paper 4A- Income Tax Law Syllabus Updates.
Below are all the changes made by the ICAI in Paper 4A Income tax law of CA Intermediate Jan 2021 Examination.
- Computation of AMT included (in relation to section 35AD and 10AA) through Study Guidelines in the topic “Computation of total income and tax liability of individuals.
Download the Latest CA Intermediate Syllabus 2021.
|CA Intermediate New Syllabus for Nov 2021||Download|
Also, Download CA Intermediate Study Material from the given Link
ICAI CA Intermediate Syllabus 2021.
Subjects and the marks distribution of the CA Intermediate New Course are:-
|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)|
Latest Syllabus of CA Intermediate Jan 2021 (New Scheme)
Paper 1– ACCOUNTING
|1||Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve-outs.|
|2||Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards).|
|3||Applications of Accounting Standards|
|5||Accounting for Special Transactions|
|6||Special Type of Accounting|
Paper 2– CORPORATE AND OTHER LAWS
Part I- Company Law
|The Companies Act, 2013 – Sections 1 to 148|
|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
|1||The Contract Act, 1872|
|2||The Negotiable Instruments Act, 1881|
|3||The General Clauses Act, 1897|
|4||Interpretation of statutes|
Paper 3– COST AND MANAGEMENT ACCOUNTING
|1||Overview of Cost and Management Accounting|
|2||Ascertainment of Cost and Cost Accounting System|
|3||Methods of Costing|
|4||Cost Control and Analysis|
Paper 4– TAXATION
Part A– Income Tax Law
|2||Residential Status and scope of total income|
|3||Incomes which 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 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
|1||Concept of Indirect Taxes|
|2||Goods and Service Tax (GST) Laws|
Paper 5– ADVANCED ACCOUNTING
|1||Application of Accounting Standards|
|2||Special Aspects of Company Accounts|
|3||Reorganization and Liquidation of Companies|
|4||Banking Companies and Non-Banking Financial Companies and regulatory requirements thereof|
|5||Consolidated Financial Statements|
|6||Dissolution of partnership firms|
Paper 6– AUDITING AND ASSURANCE
|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|
|9||Audit of Items of Financial Statements|
|10||The Company Audit|
|12||Audit of Banks|
|13||Audit of Different Types of Entities|
Paper 7– ENTERPRISE INFORMATION SYSTEM AND STRATEGIC MANAGEMENT
Section A– Enterprise Information System
|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
|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|
Paper 8– FINANCIAL MANAGEMENT AND ECONOMICS FOR FINANCE
Part A– Financial Management
|1||Financial Management and Financial Analysis|
|3||Capital Investment and Dividend Decisions|
|4||Management of Working Capital|
Part B– Economics for Finance
|1||Determination of National Income|
|3||The Money Market|
|DOWNLOAD THE CA INTERMEDIATE SYLLABUS PDF||HERE|
ICAI CA Intermediate Subjects and Syllabus 2021- Frequently Asked Question.
Question No-1 How many subjects are there in CA Intermediate?
Answers- There are 8 Subjects in CA Intermediate. All of them are divided into 2 groups of 100 mark each.
Question No-2 Is there any negative marking in the CA Intermediate Examination?
Answers- No, there is no negative marking in the CA Intermediate Examination.
Question No-3 What is the passing marks in the CA intermediate examination?
Answers- A Student who is appearing in the CA Intermediate examination have to score a minimum of 40% marks in each subject with this they also have to score an aggregate score of 50% in the examination.
Question No-4 How many attempts are allowed for the CA Intermediate Examination?
Answer– A CA Intermediate Students is allowed to give 8 Attempts of CA Intermediate Exam after that they have to renew their reregistration.
Question No-5 When will CA Intermediate Jan 2021 Examination is going to be held?
Answer– ICAI has canceled the CA Intermediate Jan 2021 Examination. CA Jan 2021 Examination will be held in the month of Jan 2021.