CA INTERMEDIATE SYLLABUS 2021
PAPER – I: ACCOUNTING (3 HOURS 100 MARKS
| CHAPTER NO | CHAPTER NAMES Process of Formulation of Accounting Standards including Ind Ass (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve – outs. Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards). Application of Accounting Standards Company Accounts Accounting for Special Transactions Special Type of Accounting |
PAPER- 2: CORPORATE AND OTHER LAWS (3 Hours 100 Marks)
PART I – COMPANY LAW (60 MARKS)
*The Companies Act, 2013 – Sections 1 to 148
| CHAPTER NO | CHAPTER NAMES Preliminary Incorporation of Company and Matters Incidental Thereto Prospectus and Allotment of Securities Share Capital and Debentures Acceptance of Deposit by Companies Registration of Charges Management and Administration Declaration and Payment of Dividend Accounts of Companies Audit and Auditors *The provisions of the Companies Act , 1956 which are still in force would form part of the syllabus till the time their corresponding or new provisions of the Companies Act, 2013 are enforced. |
PART II – OTHER LAWS (40 MARKS)
| CHAPTER NO | CHAPTER NAMES THE CONTRACT ACT, 1872 THE NEGOTIABLE INSTRUMENTS ACT, 1881. THE GENERAL CLAUSES ACT, 1897 PROSPECTUS AND ALLOTMENT OF SECURITIES INTERPRETATION OF STATUTES |
PAPER – 3: COST AND MANAGEMENT ACCOUNTING (3 HOURS- 100 MARKS)
| CHAPTER NO | CHAPTER NAMES OVERVIEW OF COST AND MANAGEMENT ACCOUNTING ASCERTAINMENT OF COST AND COST ACCOUNTING SYSTEM METHODS OF COSTING COST CONTROL AND ANALYSIS |
PAPER – 4: TAXATION
SECTION A: INCOME TAX LAW (60 MARKS)
| CHAPTER NO | CHAPTER NAMES BASIC CONCEPTS. RESIDENTIAL STATUS AND SCOPE OF TOTAL INCOME. INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (OTHER THAN CHARITABLE TRUSTS AND INSTITUTIONS, POLITICAL PARTIES AND ELECTORAL TRUSTS). HEADS OF INCOME AND PROVISIONS GOVERNING COMPUTATION OF INCOME UNDER DIFFERENT HEADS. THE INCOME OF OTHER PERSONS INCLUDED IN ASSESSEEs TOTAL INCOME. AGGREGATION OF INCOME; SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES. DEDUCTION FROM GROSS TOTAL INCOME. COMPUTATION OF TOTAL INCOME AND TAX LIABILITY OF INDIVIDUALS. ADVANCE TAX, TAX DEDUCTION AT SOURCE AND INTRODUCTION TO TAX COLLECTION AT SOURCE. PROVISIONS FOR FILLING RETURN OF INCOME AND SELF – ASSESSMENT. |
SECTION B- INDIRECT TAXES (40 MARKS)
| CHAPTER NO | CHAPTER NAMES CONCEPTS OF INDIRECT TAXES. GOODS AND SERVICE TAX (GST) LAWS. |
GROUP II – PAPER 5: ADVANCED ACCONTING (3 HOURS 100 MARKS)
| CHAPTER NO | CHAPTER NAMES APPLICATION OF ACCOUNTING STANDARDS SPECIAL ASPECTS OF COMPANY ACCOUNTS REORGANIZATION AND LIQUIDATION OF COMPANIES BANKING COMPANIES AND NON-BANKING FINANCIAL COMPANIES AND REGULATORY REQUIREMENTS THEREOF CONSOLIDATED FINANCIAL STATEMENTS DISSOLUTION OF PARTNERSHIP FIRMS |
PAPER 6: AUDITING AND ASSURANCE (3 HOURS 100 MARKS)
| CHAPTER NO | CHAPTER NAME NATURE, OBJECTIVE, AND SCOPE OF AUDIT AUDIT STRATEGY, AUDIT PLANNING, AND AUDIT PROGRAMME AUDIT DOCUMENTATION AND AUDIT EVIDENCE RISK ASSESSMENT AND INTERNAL CONTROL FRAUD AND RESPONSIBILITIES OF THE AUTHOR IN THIS REGARD AUDIT IN AN AUTOMATED ENVIRONMENT AUDIT SAMPLING ANALYTICAL PROCEDURES AUDIT OF ITEMS OF FINANCIAL STATEMENTS THE COMPANY AUDIT AUDIT REPORT AUDIT OF BANKS AUDIT OF DIFFERENT TYPES OF ENTITIES |
PAPER – 7: ENTERPRISE INFORMATION SYSTEMS AND STRATEGIC MANAGEMENT (3 HOURS- 100 MARKS)
SECTION A: ENTERPRISE INFORMATION SYSTEMS (50 MARKS)
| CHAPTER NO | CHAPTER NAMES AUTOMATED BUSINESS PROCESSES. FINANCIAL AND ACCOUNTING SYSTEMS. INFORMATION SYSTEMS AND ITS COMPONENTS. E COMMERCE, M-COMMERCE AND EMERGING TECHNOLOGIES. CORE BANKING SYSTEMS. |
SECTION B: STRATEGIC MANAGEMENT (50 MARKS)
| CHAPTER NO | CHAPTER NAME INTRODUCTION TO STRATEGIC MANAGEMENT. DYNAMICS OF COMPETITIVE STRATEGY. STRATEGY MANAGEMENT PROCESS. CORPORATE LEVEL STRATEGIES. BUSINESS LEVEL STATEGIES FUNCTIONAL LEVEL STRATEGIES ORGANIZATION AND STRATEGIC LEADERSHIP STRATEGY IMPLEMENTATION AND CONTROL |
PAPER – 8: FINANCIAL MANAGEMENT AND ECONOMICS FOR FINANCE (3 HOURS- 100 MARKS)
SECTION A: FINANCIAL MANAGEMENT (60 MARKS)
| CHAPTER NO | CHAPTER NAMES FINANCIAL MANAGEMENT AND FINANCIAL ANALYSIS. FINANCING DECISIONS. CAPITAL INVESTMENT AND DIVIDEND DECISIONS. MANAGEMENT OF WORKING CAPITAL |
SECTION B: ECONOMICS FOR FINANCE (MARKS 40)
| CHAPTER NO | CHAPTER NAMES DETERMINATION OF NATIONAL INCOME. PUBLIC FINANCE. THE MONEY MARKET. INTERNATIONAL TRADE. |
