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Chapterwise weightage of CA Intermediate

Chapterwise weightage

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
  1. Premlinimary 
  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 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
  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 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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