CA Intermediate Syllabus 2024 – Check Chapter Wise Syllabus

1. Process of formulation of Accounting Standards including, Ind AS (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve-outs
2. Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards)
3. Applications of Accounting Standards
4. Company Accounts
5. Accounting for Special Transactions:
6. Special type of Accounting

Paper 2 – Corporate and Other Laws

Part I – Company Law

The Companies Act, 2013 – Sections 1 to 148

1. Preliminary

2. Incorporation of Company and Matters Incidental thereto

3. Prospectus and Allotment of Securities

4. Share Capital and Debentures

5. Acceptance of Deposits by companies

6. Registration of Charges

7. Management and Administration

8. Declaration and Payment of Dividend

9. Accounts of Companies

10. Audit and Auditors

Paper 2 – Corporate and Other Laws

Part Ii – Other Laws

1. The Indian Contract Act, 1872 (Specific contracts covered from sec 123 onwards)
2. The Negotiable Instruments Act, 1881
3. The General Clauses Act, 1897
4. Interpretation of statutes

1. Overview of Cost and Management Accounting
2. Ascertainment of Cost and Cost Accounting System
3. Methods of Costing
4. Cost Control and Analysis

1. Basic Concepts
2. Residential status and scope of total income
3. Incomes that do not form part of total income (other than charitable trusts and Institutions, political parties, and electoral trusts)
4. Heads of income and the provisions governing the computation of income under different heads
5. Income of other persons included in the assessee’s total income
6. Aggregation of income; Set-off, or carry forward and set-off of losses
7. Deductions from gross total income
8. Computation of total income and tax liability of individuals
9. Advance tax, tax deduction at source, and introduction to tax collection at source
10. Provisions for filing return of income and self-assessment

1. Application of Accounting Standards
2. Special Aspects of Company Accounts
3. Reorganization and liquidation of Companies
4. Banking Companies and Non-Banking Financial Companies and regulatory requirements thereof.
5. Consolidated Financial Statements
6. 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.

1. Nature, Objective, and Scope of Audit
2. Audit Strategy, Audit Planning, and Audit Programme
3. Audit Documentation and Audit Evidence
4. Risk Assessment and Internal Control
5. Fraud and Responsibilities of the Auditor in this Regard
6. Audit in an Automated Environment
7. Audit Sampling
8. Analytical Procedures
9. Audit of Items of Financial Statements
10. The Company Audit
11. Audit Report
12. Audit of Banks
13. Audit of Different Types of Entities

Paper-7 Enterprise Information Systems & Strategic Management

Section A: Enterprise Information Systems

1. Automated Business Processes

2. Financial and Accounting Systems

3. Information Systems and Its Components

4. E-commerce, M-commerce, and Emerging Technologies

5. Core Banking Systems

Paper-7 Enterprise Information Systems & Strategic Management

Section B: Strategic Management

1. Introduction to Strategic Management

2. Dynamics of Competitive Strategy

3. Strategic Management Process

4. Corporate Level Strategies

5. Business Level Strategies

6. Functional Level Strategies

7. Organisation and Strategic Leadership

8. Strategy Implementation and Control

Paper-8 Financial Management & Economics for Finance

Section A: Financial Management

1. Financial Management & Financial Analysis
2. Financing Decisions
3. Capital Investment and Dividend Decisions
4. Management of Working Capital

Paper-8 Financial Management & Economics for Finance

Section B: Economics For Finance

1. Determination of National Income

2. The Money Market

3. Public Finance

4. International Trade