What are Passing marks for CA?

A candidate must receive a minimum of 40% in each paper and a total of 55% on all four.

Is CA is hard degree?

The CA exam is open to graduates, professionals, and students who have completed their 12th grade education. The way the syllabus is written makes it possible for even students to pass the exam. It remains one of the most challenging exams to pass in India, though.

How many hours can CA student study?

You should organise your study time so that all of your coaching is finished before two months before your exam. 10 hours per day will be sufficient for studying.

How can I complete CA in 2 years?

It takes approximately 4.5 years to complete a CA course. A candidate must successfully complete all three levels of the CA Exam in addition to the three-year articleship training.

What are the Minimum Marks required in 12th for CA Foundation?

CA Foundation Eligibility is that students must pass class 12 from a recognized school with 50%.

How to prepare for CA from class 12th commerce?

If You want to prepare for CA during class 12th you can pursue class 12th commerce + CA Foundation combo lectures.

Chapterwise Weightage of each CA intermediate subject.

Name: Cost and Management Accounting.
Item: Cost and Management Accounting
Rating: 5
Author: CA P.H. Mitkary

While preparing for your CA intermediate subjects you certainly would have confusion on where to start. Because how much time is to be spent on each area. This all could be clearer if you are aware about the chapterwise weightage of each CA intermediate subject.

Before starting out with the Chapter 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.

Below Shown table that will help you understand the chapterwise 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	Premlinimary Incorporation of company and matters incidental thereto Prospectus and allotment of securities Share capital and debentures	25-40%
2	Acceptance of Deposits by companies Registration of Charges Management and Administration	25-35%
3	Declaration and payment of dividend Accounts of companies 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%
	Introduction to cost and management accounting
	Elements of cost and preparation of cost sheets
2	Ascertainment of cost and cost accounting system	35-40%
	Material Cost
	Employee cost
	Overheads
	Concepts of Activity Based costing (ABC)
	Recording and Accounting of costs
3	Methods of Costing	25-30%
	Single output/ Unit costing
	Job Costing
	Batch Costing
	Contract Costing
	Process/ Operation costing
	Costing of service sectors
4	Cost Control and Analysis	20-25%
	Standard Costing
	Marginal Costing
	Budget and Budgetary Control

Paper 4 : Taxation (100 marks)

Section	Topics	Weightage Percent
Section A: Income-tax Law (60 Marks)
1	Basic Concepts	15-20%
	Residential status and scope of total income
2	Incomes which do not form part of total income (other than charitable trusts and institutions, political parties and electoral trusts)	25-35%
	Heads of Income and the provisions governing computation of income under different heads
3	Income of other persons included in assessee’s total income	15-20%
	Aggregation of income; Set-off, or carry forward and set-off of losses
	Dedications from gross total income
4	Computation of total income and tax liability of individuals	15-20%
5	Advance tax, tax deduction at source	15-20%
	Introduction to tax collection at source
	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 way bill
	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	Application of accounting standards	20-26%
2	Company Accounts	33-38%
	Special Aspects of Company Accounts
	Reorganization and Liquidation of companies
3	Banking companies and non-banking financial companies and regulatory requirements thereof	12-16%
4	Consolidated Financial Statements	25-30%
4	Dissolution of partnership firms	25-30%

Paper 6: Auditing and Assurance (100 marks)

Section	Topics	Weightage Percent
1	Nature, objective and scope of audit	20-25%
	Audit strategy, Audit planning and Audit Programme
	7. Audit Sampling
	8. Analytical Procedures
2	Audit Documentation and Audit Evidence	5-15%
3	Risk Assessment and internal control	10-15%
3	6. Audit in an Automated Environment	10-15%
4	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%
7	13. Audit of different types of entities	10-20%

Paper 7A: Enterprise Information Systems (50 marks)

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

Paper 7B: Strategic Management (50 marks)

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

Paper 8A: Financial Management (60 marks)

Section	Topics	Weightage Percent
1	Financial management and financial analysis	10-15%
	(i) Introduction to Financial management function
	(ii) Financial Analysis through ratios
2	Financing Decisions	40-45%
	(i) Source of Finance
	(ii) Cost of capital
	(iii) Capital structure decisions
	(iv) Leverages
3	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	Determination of National Income	20-30%
2	Public Finance	20-30%
3	The money market	20-30%
4	International trade	20-30%

Conclusion:

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

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