Education

CA Intermediate Chapter-Wise weightage

CA Intermediate
07 Jul

While preparing for your CA intermediate subjects you certainly would have confusion on where to start. Also, how much time is to be spent on each area. This all could be clearer if you are aware about the chapter wise weightage of each CA intermediate subject.
Before starting out with the weightage, let’s first list out the CA Intermediate subjects one by one. The following is the list of subjects of CA Intermediate:

Paper – 1: Accounting

Paper – 2: Corporate and Other Laws

Paper – 3: Cost and Management Accounting

Paper – 4: Taxation

Paper – 5: Advanced Accounting

Paper – 6: Auditing and Assurance

Paper – 7: Enterprise Information Systems & Strategic Management

Paper – 8: Financial Management & Economics for Finance
Now it will be easier for us to analyze each subject and know which topic within it has the maximum weightage and which one has the least. 
Following is the table that will help you understand the chapter wise weightage of each CA intermediate subject.

Paper 1: Accounting (100 marks)

Section Topics Weightage Percent
1 Process of formulations of accounting standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve outs 20-25%
Framework of Preparation and Presentation of Financial Statements (as per Accounting Standards)
Application of Accounting Standards
2 Accounting for special Transactions 20-25%
3 Special Type of Accounting  20-25%
4 Company Accounts 30-35%

Paper 2: Corporate and Other Laws (100 marks)

Section Topics Weightage Percent
The Companies Act, 2013-Section 1 to 148    (60 marks)
1
  1. Preliminary 
  2. Incorporation of company and matters incidental thereto
  3. Prospectus and allotment of securities
  4. Share capital and debentures
 25-40%
2
  1. Acceptance of Deposits by companies
  2. Registration of Charges
  3. Management and Administration
 25-35%
3
  1. Declaration and payment of dividend 
  2. Accounts of companies
  3. Audit and auditors
 35-40%
Other Laws (40 marks)
1 The Indian Contract Act, 1872 30-35%
2 The Negotiable Instruments Act, 1881 20-35%
3 The General Clauses Act, 1897 15-25%
4 Interpretation of Statutes 15-25%

Paper 3: Cost Management Accounting (100 marks)

Section Topics Weightage Percent
1 Overview of Cost and management accounting 10-15%
  1. Introduction to cost and management accounting
  1. Elements of cost and preparation of cost sheets
2 Ascertainment of cost and cost accounting system 35-40%
  1. Material Cost
  1. Employee cost
  1. Overheads
  1. Concepts of Activity Based costing (ABC)
  1. Recording and Accounting of costs
3 Methods of Costing 25-30%
  1. Single output/ Unit costing
  1. Job Costing
  1. Batch Costing 
  1. Contract Costing
  1. Process/ Operation costing
  1. Costing of service sectors
4 Cost Control and Analysis 20-25%
  1. Standard Costing
  1. Marginal Costing
  1. Budget and Budgetary Control

Paper 4: Taxation (100 marks)

Section Topics Weightage Percent
Section A: Income-tax Law (60 Marks)
1
  1. Basic Concepts
 15-20%
  1. Residential status and scope of total income
2
  1. Incomes which do not form part of total income (other than charitable trusts and institutions, political parties and electoral trusts)
 25-35%
  1. Heads of Income and the provisions governing computation of income under different heads
3
  1. Income of other persons included in assessee’s total income
 15-20%
  1. Aggregation of income; Set-off, or carry forward and set-off of losses
  1. Dedications from gross total income
4
  1. Computation of total income and tax liability of individuals
 15-20%
5
  1. Advance tax, tax deduction at source
 15-20%
Introduction to tax collection at source
  1. Provision for filing return of income and self-assessment
Section B: Indirect Taxes (40 marks)
1 2 (ii) Levy and collection of CGST and IGST 50-80%
2 (iv) Basic concepts of time and value of supply
2 (v) Input tax credit
2 (vi) Computation of GST liability
2 2 (vii) Registration 25-40%
2 (viii) Tax invoice; Credit and Debit notes; Electronic waybill
2 (ix) Returns
2 (x) Payment of tax
3 1 (i) Concept of indirect taxes- Concept and features of indirect taxes; Principal indirect taxes 0-5%
1 (ii) GST Laws: An introduction including Constitutional aspects

Paper 5: Advanced Accounting (100 marks)

Section Topics Weightage Percent
1
  1. Application of accounting standards
 20-26%
2 Company Accounts 33-38%
  1. Special Aspects of Company Accounts
  1. Reorganization and Liquidation of companies
3
  1. Banking companies and non-banking financial companies and regulatory requirements thereof
 12-16%
4
  1. Consolidated Financial Statements
 25-30%
  1. Dissolution of partnership firms

Paper 6: Auditing and Assurance (100 marks)

Section Topics Weightage Percent
1
  1. Nature, objective and scope of audit
 20-25%
  1. Audit strategy, Audit planning and Audit Programme
7. Audit Sampling
8. Analytical Procedures
2
  1. Audit Documentation and Audit Evidence
 5-15%
3
  1. Risk Assessment and internal control
 10-15%
6.  Audit in an Automated Environment 
4
  1. Fraud and Responsibilities of the Auditor in this regard
 15-20%
10. The company Audit
5 11. Audit report 5-15%
6 9. Audit of items of Financial statements 10+15%
7 12. Audit of Banks 10-20%
13. Audit of different types of entities

Paper 7A: Enterprise Information Systems (50 marks)

Section Topics Weightage Percent
1
  1. Automated Business Process
 15-25%
2
  1. Financial and accounting systems
 15-25%
3
  1. Information systems and its components
 15-25%
4
  1. E-Commerce, M-Commerce and Emerging Technologies
 15-25%
5
  1. Core Banking system
 15-25%

Paper 7B: Strategic Management (50 marks)

Section Topics Weightage Percent
1
  1. Introduction to Strategic Management
 10-20%
2
  1. Dynamics of competitive strategy
 10-20%
3
  1. Strategy management process
 10-20%
4
  1. Corporate level strategies
 10-20%
5
  1. Business level strategies
 10-20%
6
  1. Functional level strategies
 10-20%
7
  1. Organization and strategic leadership
 10-20%
8
  1. Strategy implementation and control
 10-20%

Paper 8A: Financial Management (60 marks)

Section Topics Weightage Percent
1
  1. Financial management and financial analysis
 10-15%
(i) Introduction to Financial management function
(ii) Financial Analysis through ratios
2
  1. Financing Decisions 
 40-45%
(i) Source of Finance
(ii) Cost of capital
(iii) Capital structure decisions
(iv) Leverages
3
  1. Capital Investment and Dividend Decisions
 30-35%
(i) Capital investment decisions
(ii) Adjustment of risk and uncertainty in capital budgeting decision
(iii) Dividend decisions
4 Management of working capital 10-15%

Paper 8B: Economics for finance (40 marks)

Section Topics Weightage Percent
1
  1. Determination of National Income
 20-30%
2
  1. Public Finance
 20-30%
3
  1. The money market
 20-30%
4
  1. International trade
 20-30%

Conclusion:

The above article represents the chapter-wise weightage of each CA Intermediate subject. This has been according to the ICAI marking scheme which is well reliable. Now since you are clear about the marking scheme, schedule your time accordingly. This will benefit you to cover the entire syllabus within the given time period.

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