Hello CA Aspirants 👋

Assume you all are in good health.

👀INTRODUCTION

Today's article is regarding CA Intermediate(New) Course. You will get to know about the whole syllabus viz total subjects and allotted marks to each subject.




This article specifically covers subjects of the CA Intermediate(New) syllabus or CA Intermediate under the new scheme of Education & training.

CA Intermediate(new) course is divided into two groups: Group I and Group II. 
Each group has four subjects. 
Group-wise bifurcation is for exam purposes. You can give either of a group or both groups in exams. You can follow any sequence, Group II first and Group I later or Group I first & Group II later.


👀GROUPS OVERVIEW
Group I has four subjects. Each subject carries 100 marks. 

Paper Subjects
Paper 1 Accounting
Paper 2 Corporate & Other Laws
Paper 3 Cost & Management Accounting
Paper 4 Taxation

Paper 2 Law and Paper 4 of taxation have 30 marks allocated to MCQ and 70 marks as the subjective format. The best part of MCQ is that there is NO NEGATIVE MARKING.

Group II has four subjects. Each subject carries 100 marks.
 
Paper Subjects
Paper 5 Advanced Accounting
Paper 6 Auditing & Assurance
Paper 7 Enterprise Information Systems & Strategic Management
Paper 8 Financial Management & Economics for Finance

Paper 6 of auditing and Paper 7 of EIS-SM have 30 marks allocated to MCQ and 70 marks as the subjective format.NO NEGATIVE MARKING for MCQs.

Now we look at the syllabus of each subject.


👉Group I

As you already know, this group has 4 subjects.

📖PAPER 1: ACCOUNTING

Accounting subjects carry 100 marks. It has three modules having 14 chapters.

MODULE I MODULE II MODULE III
Introduction to AS Co's Financial Statement Investment Accounts
Framework of Financial Statement Pre Incorporation Profit/loss Insurance Claims
Overview of AS Bonus issue & Right Issue Hire Purchase & Instalment sale transaction
Preference shares redemption Departmental Accounts
Debentures redemption Branch Accounts
Incomplete records Accounts

Read Further: CA INTERMEDIATE(NEW) ACCOUNTING NOV/DEC 2021

📖PAPER 2: COMPANY LAWS & OTHER LAWS

This subject carries 100 marks as a whole. 30 marks allocated as MCQs and the rest 70 marks as a subjective format.
It has two parts comprising 14 chapters.
Part I: Company/Corporate laws carry 60  marks and have 10 chapters
Part II: Other Laws carry 40 marks and have 4 chapters.

Part I: Corporate law's chapters

Preliminary Registration of Charges
Incorporation of company Management & Registration
Prospectus & Allotment of securities Declaration & Payment of Dividend
Share Capital & Debentures Accounts of Company
Acceptance of Deposits by Company Audit & Auditor

Part II: Other Law's Chapters

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

Read Further: CA INTERMEDIATE(NEW) CORPORATE & OTHER LAW NOV/DEC 2021

📖PAPER 3: COST AND MANAGEMENT ACCOUNTING

Cost and Management Accounting subjects carry 100 marks. It has two modules having 15 chapters.

MODULE I MODULE II
Introduction to Cost and Management Accounting Unit & Batch Costing
Material Cost Job Costing and Contract Costing
Employee Cost Process & Operation Costing
Overheads: Absorption Costing Method Joint Products & By Products
Activity Based Costing Service Costing
Cost Sheet Standard Costing
Cost Accounting System Marginal Costing
Budget and Budgetary Control

READ: CA INTERMEDIATE(NEW) COST & MANAGEMENT ACCOUNTING NOV/DEC 2021

📖PAPER 4: TAXATION

Taxation subjects carry 100 marks,30 marks allocated as MCQs, and the rest 70 marks as a subjective format.NO NEGATIVE MARKING FOR MCQ.
 
It has two sections.
Section A: Income Taxes laws carry 60 marks. It has three modules comprising 10 chapters.
Section B: Indirect Taxes carry 40 marks. It has two modules comprising 10 chapters.

Section A: Income Taxes Law(60 marks)


MODULE I MODULE II MODULE III
Basic Concepts Heads of Income Income of Other Persons
Residence and Scope of Total Income Set-off and Carry Forward of Losses
Incomes that do not form part of Total Income Deductions
Total Income Computation
Advance Tax, TDS, TCS
Income Tax return filing
Section B: Indirect Taxes (40 marks)

MODULE I MODULE II
GST in India - An Introduction Input Tax Credit
Supply under GST Registration
Charge of GST Tax Invoice: Credit and Debit Notes; E-way Bill
Exemptions from GST Payment of Tax
Time and Value of Supply Returns

READ FURTHER: CA INTERMEDIATE(NEW) TAXATION NOV/DEC 2021



👉Group II

This group has 4 subjects as well.

📖PAPER 5: ADVANCED ACCOUNTING

Advanced Accounting subjects carry 100 marks. It has three modules having 10 chapters.

MODULE I MODULE II MODULE III
Accounting Standards Accounting for Employee Stock Option Plans Financial Statements of Banking Companies
Partnership Accounts Securities and Equity Shares Non-Banking Financial Companies
Amalgamation of Companies Consolidated Financial Statements
Internal Reconstruction
Liquidation of Companies


READ FURTHER: CA INTERMEDIATE(NEW) ADVANCED ACCOUNTING NOV/DEC 2021

📖PAPER 6: AUDITING AND ASSURANCE

Auditing and Assurance subjects carry 100 marks,30 marks allocated as MCQs, and the rest 70 marks as a subjective format.NO NEGATIVE MARKING FOR MCQ.
It has two modules comprising 13 chapters and Standards on Auditing.

MODULE I MODULE II STANDARDS
Nature, Objective, and Scope of Audit Audit of Items of Financial Statements SA 200-299
Audit Strategy, Audit Planning and Audit Programme The Company Audit SA 300-399
Audit Documentation and Audit Evidence Audit Report SA 500-699
Risk Assessment and Internal Control Audit of Banks SA 700-799
Fraud and Responsibilities of the Auditor in this Regard Audit of Different Types of Entities
Audit in an Automated Environment
Audit Sampling
Analytical Procedures

READ FURTHER: CA INTERMEDIATE(NEW) AUDITING & ASSURANCE NOV/DEC 2021

📖PAPER 7: ENTERPRISE INFORMATION SYSTEMS AND STRATEGIC MANAGEMENT

EIS-SM subjects carry 100 marks,30 marks allocated as MCQs, and the rest 70 marks as a subjective format. NO NEGATIVE MARKING FOR MCQ.
It has two sections. 
Section A: EIS carries 50 marks, comprising 5 chapters & 
Section B: SM carries 50 marks and comprising 8 chapters.

ENTERPRISES INFORMATION SYSTEM STRATEGIC MANAGEMENT
Automated Business Processes Introduction to Strategic Management
Financial and Accounting Systems Dynamics of Competitive Strategy
Information Systems and its Components Strategic Management Process
E-Commerce, M-Commerce and Emerging Technologies Corporate Level Strategies
Core Banking Systems Business Level Strategies
Functional Level Strategies
Organization and Strategic Leadership
Strategy Implementation and Control

READ FURTHER: CA INTERMEDIATE(NEW) EIS-SM NOV/DEC 2021

📖PAPER 8: FINANCIAL MANAGEMENT AND ECONOMICS FOR FINANCE

This subject carries 100 marks.
It has two sections. 
Section A: Financial Management carries 60 marks, comprising 10 chapters & 
Section B: Economics for finance carries 40 marks and comprising 4 chapters.

Section A: Financial management has 2 modules.


MODULE I MODULE II
Scope and Objectives of Financial Management Investment Decisions
Types of Financing Risk Analysis in Capital Budgeting
Financial Analysis and Planning - Ratio Analysis Dividend Decisions
Cost of Capital Management of Working Capital
Financing Decisions - Capital Structure
Financing Decisions - Leverages

Section B: Economics for Finance has 4 chapters

Determination of National Income
Public Finance
Money Market
International Trade

Read Further: CA INTERMEDIATE(NEW) FM & ECONOMICS FOR FINANCE NOV/DEC 2021



👀CONCLUSION


Now you know the whole syllabus so get your plans ready for preparation for CA IPCC Exams.
The next series will be for the subject-wise material.

My other popular post: CA FOUNDATION NOV/DEC 2021

BOOKMARK: www.caexamaniac.blogspot.com. #caexamaniac

PLEASE LIKE, SHARE, AND COMMENT.

CAEXAMANIAC is now on FACEBOOK, INSTAGRAM & LINKED.IN.


I made an effort to present all relevant materials in one place.
It will save you time from searching the various websites.

That is all for the blog.
I hope you like my efforts. Stay tuned for more such information.

That's all for this article. Stay Tuned for more articles.
Till then, 
HAPPY LEARNING !!!