Syllabus of CA Intermediate 2021

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.  

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