Know all about CA intermediate
Know all about CA Intermediate 2024 The purpose of the CA Intermediate test is to review candidates for the CA who have registered for CA Intermediate course levels. It is a course-level examination. All of the papers in the CA Intermediate course are tested, and only students who receive a 40% on each paper advance to the CA Final level. The Institute of Chartered Accountants of India (ICAI) manages and regulates the second level of the Chartered Accountancy course, which is called the CA Intermediate course.
CA Intermediate Eligibility Criteria 2024
. Candidates can apply in the CA Intermediate course if they have passed the CA Foundation exam or an exam that is related.
. Candidates who registered for previous CA Intermediate test according to with the syllabus under Schedule B, Paragraph 2 or 2A, Professional Education (Course-II), Professional Competence Course, and converted into the Accounting Technician Course (ATC) or Intermediate (IPC) Course are eligible.
. Candidates who have graduated or completed post-graduation in any subject from an Indian institution that received certification are also qualified.
What is the ICAI CA Intermediate Exam Process?
The ICAI CA Intermediate exam process includes online enrollment, a study period, downloading the admission card, and taking the test. Group 1, Group 2, and both Groups receive the announcement of the CA results. A quick overview of the CA exam process is provided here.
Step 1: Apply for CA Intermediate course
Candidates who clear the CA Foundation exams, are eligible to register for the CA Intermediate courses. Candidates having Bachelor’s degree from a recognized university can also register for CA Intermediate. Further, candidates have to register for the CA Intermediate exams, as per their eligibility for the exam phase – May or November.
Step 2: Download ICAI CA Admit Card
The CA Intermediate admit card for the course level exam is released online about fifteen days before the test dates. Candidates are required to carry their ICAI CA admit cards on the exam day to appear for the CA Inter papers.
Step 3: Appear for CA exams
The CA Intermediate exams are conducted at designated examination centres in online mode. Duration of every CA Intermediate paper is 3 hours. Candidates have to clear all the papers of their exam group.
Step 4: Check CA result and register for CA Final
The CA results for Intermediate and Final courses are released about a month after the exam. Candidates clearing the CA Intermediate course have to register for the Final course. Those who do not clear the exam, have to re-register and appear for the exam again.
How to Register for CA Intermediate
- Login to the ICAI Self Service Portal
- Click on register for intermediate through CA Foundation / Direct entry route
- Update your details
- Pay the required fees using an online payment method
Know all about CA Intermediate 2024 Syllabus 2024
The CA Intermediate course has 2 groups and 8 papers pertaining to accounting, auditing, business law, taxation, etc. Check the table below for CA Intermediate syllabus:
Syllabus for CA Intermediate Course | |
| Group I | Group II |
| Paper – 1: Accounting | Paper – 5: Advanced Accounting |
| Paper – 2 : Business Laws, Ethics and Communication | Paper – 6: Auditing and Assurance |
| Paper – 3: Cost Accounting and Financial Management | Paper – 7: Information Technology and Strategic Management |
| Paper – 4: Taxation | Paper – 8: Financial Management and Economics for Finance |
Know all about CA Intermediate 2024 Syllabus Group I: Paper-1
Check below table for chapter wise topics that are included in CA Intermediate Syllabus – Paper 1 : Advanced Accounting – New Scheme of Education and Training
| Chapter No. | Chapter Name |
| Chapter 1 | Introduction to Accounting Standards |
| Chapter 2 | Framework for Preparation and Presentation of Financial Statements |
| Chapter 3 | Applicability of Accounting Standards |
| Chapter 4 | Presentation & Disclosures Based Accounting Standards |
| Chapter 5 | Assets Based Accounting Standards |
| Chapter 6 | Liabilities Based Accounting Standards |
| Chapter 7 | Accounting Standards Based on Items I impacting Financial Statement |
| Chapter 8 | Revenue Based Accounting Standards |
| Chapter 9 | Other Accounting Standards |
| Chapter 10 | Accounting Standards for Consolidated Financial Statement |
| Chapter 11 | Financial Statements of Companies |
| Chapter 12 | Buyback of Securities |
| Chapter 13 | Amalgamation of Companies |
| Chapter 14 | Accounting for Reconstruction of Companies |
| Chapter 15 | Accounting for Branches including Foreign Branches |
Know all about CA Intermediate 2024 Syllabus Group I: Paper-2
Check below table for details of CA Inter Syllabus Paper 2 – Corporate and Other Laws – New Scheme of Education and Training:
PART I – Company Law and Limited Liability Partnership Law | ||
| Module 1 | Module 2 | Module 3 |
| Chapter 1: Preliminary
Chapter 2: Incorporation of Company and Matters Incidental Thereto
Chapter 3: Prospectus and Allotment of Securities
Chapter 4: Share Capital and Debentures
Chapter 5: Acceptance of Deposits by Companies
Chapter 6: Registration of Charges
| Chapter 7: Management & Administration
Chapter 8: Declaration and Payment of Dividend
Chapter 9: Accounts of Companies
Chapter 10: Audit and Auditors
Chapter 11: Companies Incorporated Outside India
| Chapter 12: The Limited Liability Partnership Act, 2008
|
PART II – Other Laws | ||
| Chapter 1: The General Clauses Act, 1897 | Chapter 2: Interpretation of Statutes | Chapter 3: The Foreign Exchange Management Act, 1999 |
Know all about CA Intermediate 2024 Syllabus Group I: Paper-3
The Paper 3 of CA Intermediate is all about Taxation. Check below CA Intermediate Syllabus Paper 3:
CA Intermediate Course – Paper-3 –Taxation – New Scheme of Education and Training | |
Section A: Income Tax Law | |
| MODULE 1 | MODULE 2 |
| SECTION I Overview, Scenario, Crossword Puzzle Chapter 1: Basic Concepts Chapter 2: Residence and Scope of Total Income
SECTION II Overview, Scenario, Crossword Puzzle Chapter 3: Heads of Income Unit 1: Salaries Unit 2: Income from House Property Unit 3: Profits and Gains of Business or Profession Unit 4: Capital Gains Unit 5: Income from Other Sources | SECTION III Overview, Scenario, Crossword Puzzle 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 SECTION IV Overview, Scenario, Crossword Puzzle Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source Chapter 8: Provisions for filing Return of Income and Self Assessment
SECTION V Overview, Scenario Chapter 9: Income Tax Liability – Computation and Optimisation Intermediate Course – Paper-3: Taxation – New Scheme of Education and Training |
Section B: Goods and Services Tax | |
| MODULE 1 | MODULE 2 |
| Chapter 1: GST in India – An Introduction Chapter 2: Supply under GST Chapter 3: Charge of GST Chapter 4: Place of Supply Chapter 5: Exemptions from GS Chapter 6: Time of Supply Chapter 7: Value of Supply
| Chapter 8: Input Tax Credit Chapter 9: Registration Chapter 10: Tax Invoice; Credit and Debit Notes Chapter 11: Accounts and Records Chapter 12: E-Way Bill Chapter 13: Payment of Tax Chapter 14: Tax Deduction at Source and Collection of Tax at Source Chapter 15: Returns |
Know all about CA Intermediate 2024 Syllabus Group I: Paper-4
Check below the table indicating syllabus for CA Intermediate Course – Paper-4: Cost and Management Accounting – New Scheme of Education and Training. Candidates have to prepare these topics for CA Intermediate exam 2024.
CA Intermediate Course – Paper-4: Cost and Management Accounting | |
| MODULE 1 | MODULE 2 |
| Chapter 1: Introduction to Cost and Management Accounting Chapter 2: Material Cost Chapter 3: Employee Cost and Direct Expenses Chapter 4: Overheads – Absorption Costing Method Chapter 5: Activity Based Costing Chapter 6: Cost Sheet Chapter 7: Cost Accounting Systems | Chapter 8: Unit & Batch Costing Chapter 9: Job Costing Chapter 10: Process & Operation Costing Chapter 11: Joint Products and By Products Chapter 12: Service Costing Chapter 13: Standard Costing Chapter 14: Marginal Costing Chapter 15: Budgets and Budgetary Control |
CA Intermediate Syllabus Group II: Paper-5
Check below the table indicating syllabus for CA Intermediate Course – Paper-5: Auditing & Ethics- New Scheme of Education and Training. Candidates have to prepare these topics for CA Intermediate exam 2024.
CA Intermediate Course – Paper-5: Auditing & Ethics | |
| MODULE 1 | MODULE 2 |
| Chapter 1: Nature, Objective and Scope of Audit Chapter 2: Audit Strategy, Audit Planning and Audit Programme Chapter 3: Risk Assessment and Internal Control Chapter 4: Audit Evidence Chapter 5: Audit of Items of Financial Statements | Chapter 6: Audit Documentation Chapter 7: Completion and Review Chapter 8: Audit Report Chapter 9: Special Features of Audit of Different Type of Entities Chapter 10: Audit of Banks Chapter 11: Ethics and Terms of Audit Engagements |
Know all about CA Intermediate 2024 Syllabus Group II: Paper-6
Check below the table indicating syllabus for CA Intermediate Course – Paper-6: Financial Management and Strategic Management – New Scheme of Education and Training. Candidates have to prepare these topics for CA Intermediate exam 2024.
CA Intermediate Course – Paper-6: Financial Management and Strategic Management | |
Section A – Financial Management | |
| MODULE 1 | MODULE 2 |
| Chapter 1: Scope and Objectives of Financial Management Chapter 2: Types of Financing Chapter 3: Financial Analysis and Planning – Ratio Analysis Chapter 4: Cost of Capital Chapter 5: Financing Decisions – Capital Structure Chapter 6: Financing Decisions – Leverages | Chapter 7: Investment Decisions Chapter 8: Dividend Decision Chapter 9: Management of Working Capital Unit I: Introduction to Working Capital Management Unit II: Treasury and Cash Management Unit III: Management of Inventory Unit IV: Management of Receivables Unit V: Management of Payables (Creditors) Unit VI: Financing of Working Capital |
Section – B Strategic Management | |
| Chapter 1: Introduction to Strategic Management Chapter 2: Strategic Analysis: External Environment Chapter 3: Strategic Analysis: Internal Environment | Chapter 4: Strategic Choices Chapter 5: Strategy Implementation and Evaluation |
CA Intermediate Syllabus Group II: Paper-7
Check below the table indicating syllabus for CA Intermediate Course – Paper-7: Enterprise Information Systems & Strategic Management. Candidates have to prepare these topics for CA Intermediate exam 2024.
CA Intermediate Course – Paper-7 – Enterprise Information Systems & Strategic Management | |
| Section A: Information Systems | Section B : Strategic Management |
| Chapter 1. Automated Business Processes Chapter 2. Financial and Accounting Systems Chapter 3. Information Systems and Its Components Chapter 4. E-commerce, M-commerce and Emerging Technologies Chapter 5. Core Banking Systems | Chapter 1. Introduction to Strategic Management Chapter 2. Dynamics of Competitive Strategy Chapter 3. Strategic Management Process Chapter 4. Corporate Level Strategies Chapter 5. Business Level Strategies Chapter 6. Functional Level Strategies Chapter 7. Organisation and Strategic Leadership Chapter 8. Strategy Implementation and Control |
CA Intermediate Syllabus Group II: Paper-8
Check below the table indicating syllabus for CA Intermediate Course – Paper-8: Financial Management & Economics for Finance. Candidates have to prepare these topics for CA Intermediate exam 2024.
CA Intermediate Paper 8 Financial Management & Economics for Finance | |
| Section A: Financial Management | Section B: Economics for Finance |
| Chapter 1. Financial Management and Financial Analysis Chapter 2. Financing Decisions Chapter 3. Capital Investment and Dividend Decisions Chapter 4. Management of Working Capital | Chapter 1. Determination of National Income Chapter 2. The Money Market Chapter 3. Public Finance Chapter 4. International Trade |
CA Intermediate Preparation Strategy & Study Plan
The secret to passing the CA Intermediate exam in 2024 is to develop an effective study plan. Here are some crucial pointers and the 2024 CA Intermediate Study Plan to assist you in efficiently organising your preparation:
- Create Handwritten Notes: Making your own notes is quite helpful. Having handwritten notes helps you remember information better and convey your answers more effectively. Your study schedule and approach for preparing for the CA Intermediate can be greatly improved by using these notes.
- Seek Guidance and Support: If you’re having trouble with your academics, don’t be afraid to ask your peers, mentors, or teachers for advice. Participating in study groups or discussion boards can offer insightful advice and assistance in comprehending difficult subjects.
- Plan According to Your Strengths and Weaknesses: Acknowledge your advantages and disadvantages in several areas. Spend more time on difficult topics while continuing to be proficient in the things you do well in.
- Your Personalised Timetable: Making your own study schedule is more advantageous than adhering to someone else’s schedule. Utilising resources such as online or mobile study planners, you can customize your study plan according to your desired finish date, daily study hours, revision days, and mock test days.
- Tailor Your Study Hours to Your Needs: The amount of time you should spend studying each day will vary depending on your skills. Choose a study speed that suits you; don’t let other people’s schedules influence you. A number of variables come into play, such as when you begin preparing and whether you are focusing on one or both groups.
- Factor in Revision Time: After going over the curriculum, set some time to make adjustments. Your retention will be better the more modifications you are able to complete.
- Include Revisions and Mock Tests: It is imperative to revise; it is not merely an option. A minimum of two cycles and at least 60 days should be allotted for changes. In order to replicate exam conditions, incorporate timed mock examinations into your calendar as well. Try to arrange three or more.
- Maintain a Balanced Routine: The key is balance. Make sure your daily schedule is balanced, with time set aside for learning, breaks, exercise, and relaxation. A well-rounded schedule promotes greater focus and general wellbeing.
- Set Clear Goals and Milestones: Establish clear objectives and benchmarks for your 2024 CA Intermediate preparation plan. Setting and meeting specific goals, like finishing a certain subject or module by a specific date, will help you stay motivated and on course.
- Stay Adaptable: Along the road, you may need to make revisions to your preparation plan. If you discover that some study strategies or methods aren’t working for you, be open to changing things up and trying new things until you find what works best for you.
Keep in mind that your 2024 CA Intermediate preparation plan should be flexible and customized to your particular requirements. Make sure you’re on the right track by regularly evaluating your progress and making the required corrections. You can improve your CA Intermediate preparation plan and raise your exam success percentage by implementing these needs-specific tactics.
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