CA INTERMEDIATE 2021 Exam Pattern, Paper Pattern And More.

CA INTERMEDIATE 2021 —>  Students appearing for Intermediate exams shall necessarily educate themselves with all the important information of the exams such as exam pattern, mock tests, syllabus, weightage, etc.
To guide the candidates of the CA Intermediate exams, we have listed all the important details below.
You shall also enroll yourself in the best CA coaching institute to get proper guidance and support till your exams.

Important Points 

• Conducting Body: ICAI (Institute of Chartered Accountants of India)
• Level of Examination: National
• Frequency of exams: Twice a year (May & November)
• Mode of Registration: Online
• Official Website: icai.org
• Number of papers: 8
• Time duration: 3 hours
• Type: Objective & subjective
• Maximum marks: 100
• Negative marking: none

Syllabus

1. ACCOUNTING

• Process of formulation of Accounting Standards including Ind AS (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).
• Applications of Accounting Standards
• Company Accounts
• Accounting for Special Transactions
• Special Type of Accounting

2. CORPORATE AND OTHER LAWS

• The Companies Act, 2013 – Sections 1 to 148

PART II– OTHER LAWS (40 MARKS)

• The Indian Contract Act, 1872
• The Negotiable Instruments Act, 1881
• The General Clauses Act, 1897
• Interpretation of statutes

3. COST AND MANAGEMENT ACCOUNTING

• Overview of Cost and Management Accounting
• Ascertainment of Cost and Cost Accounting System
• Methods of Costing
• Cost Control and Analysis

4. TAXATION

SECTION A: INCOME TAX LAW (60 MARKS)

• 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 the provisions governing computation of income under different heads
• Income of other persons included in assessor’s total income
• Aggregation of income; Set-off, or carry forward and set-off of losses
• Deductions 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 filing return of income and self-assessment

SECTION B – INDIRECT TAXES (40 MARKS)

5. ADVANCED ACCOUNTING

• 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 including piecemeal distribution of assets; Amalgamation of partnership firms; Conversion of partnership firm into a company and Sale to a company; Issues related to accounting in Limited Liability Partnership.

6. AUDITING AND ASSURANCE

• 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 Auditor in this Regard
• Audit in an Automated Environment
• Audit Sampling
• Analytical Procedure
• Audit of Items of Financial Statements
• The Company Audit
• Audit Report
• Audit of Banks
• Audit of Different Types of Entities

7. ENTERPRISE INFORMATION SYSTEMS AND STRATEGIC MANAGEMENT

SECTION A: ENTERPRISE INFORMATION SYSTEMS (50 MARKS)

• 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)

• Introduction to Strategic Management
• Dynamics of Competitive Strategy
• Strategic Management Process
• Corporate Level Strategies
• Business Level Strategies
• Functional Level Strategies
• Organization and Strategic Leadership
• Strategy Implementation and Control

8. FINANCIAL MANAGEMENT AND ECONOMICS FOR FINANCE
   SECTION A: FINANCIAL MANAGEMENT (60 MARKS)

• Financial Management and Financial Analysis
• Financing Decisions
• Capital Investment and Dividend Decisions
• Management of Working Capital

SECTION B: ECONOMICS FOR FINANCE (MARKS: 40)

• Determination of National Income
• The Money Market
• Public Finance
• International Trade

Subjects and Marks

Weightage

Study Material

Candidates appearing for the CA Intermediate exams shall prepare from the study material prescribed by ICAI. Apart from this, they shall also refer to the self-made study notes. Students shall understand that their focus shall be better understanding and not referring to many books. Conceptual clarity is important, over-burdening yourself won’t get your marks.

Preparation Tips 

• Multiple readings of study material
• Preparation of study notes
• Attempting practice papers
• At least 3 revisions

Other Important tips 

• Don’t burden yourself
• Practice mind-calming exercise
• Stay hydrated
• Meditate regularly

CA Intermediate coaching 

Students shall be very careful while selecting their mentors for the journey. We, at CA Prince Kathuria classes, ensure timely completion of syllabus, multiple test series, regular motivational sessions and a lot more.

Read more about us.

Also read: CA INTERMEDIATE COMPLETE COURSE GUIDE
How to prepare for CA Intermediate exams in 2 months?

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