CA Inter Updated chapterwise Weightage of Each Subject
As the current economy is rapidly developing, a career in accounts and finance has gained popularity at great intensity. In this field, the most reputed and influential career line is known to be a Chartered Accountant (CA). Usually, Chartered Accountancy is considered as a vital, rewarding and challenging profession. Since you have cleared the first level; CA Foundation with flying colors, now you can have your complete focus on the next level in this field.
CA Intermediate is the second level in the CA line that you need to clear to move forward to the third level. Each level is more difficult than earlier so buckle up to study hard and smart. Aspiring individuals who have registered for the CA Intermediate course are advised to connect with CA Test Series and get on with their preparation before its too late.
CA Inter Subject wise weightage
CA Intermediate Accounting Weightage
ACCOUNTING (INTER) | |||
Chapter No. | Chapter Name | Marks weightage | ABC Analysis |
1. | Introduction to Accounting Standards | 2 | C |
2. | Framework for Preparation and Presentation of Financial Statements | 6 | C |
3. | Overview of Accounting Standards | 18 | A |
| · Unit 1: Applicability of Accounting Standards | |||
| · Unit 2: Overview of Accounting Standards | |||
4. | Financial Statements of Companies | 8 | A |
| · Unit 1: Preparation of Financial Statements | |||
| · Unit 2: Cash Flow Statement | |||
5. | Profit or Loss Pre and Post Incorporation | 6 | B |
6. | Accounting for Bonus Issue and Right Issue | 6 | B |
7. | Redemption of Preference Shares | 6 | B |
8. | Redemption of Debentures | 8 | C |
9. | Investment Accounts | 8 | B |
10. | Insurance Claims for Loss of Stock and Loss of Profit | 8 | A |
11. | Hire Purchase and Instalment Sale Transactions | 8 | B |
12. | Departmental Accounts | 8 | A |
13. | Accounting for Branches Including Foreign Branches | 8 | A |
14. | Accounts from Incomplete Records | 12 | A |
CA Intermediate Corporate and other Law weightage
LAW (INTER) | |||
Chapter No. | Chapter Name | Marks weightage | ABC Analysis |
| Part I: Company Law |
| |
1. | Preliminary | 4 | B |
2. | Incorporation of company and matters incidental Thereto | 6 | B |
3. | Prospectus and Allotment of Securities | 8 | A |
4. | Share capital and Debentures | 5 | C |
5. | Acceptance of Deposits by companies | 6 | B |
6. | Registration of Charges | 8 | A |
7. | Management and Administration | 8 | A |
8. | Declaration and payment of dividend | 6 | B |
9. | Accounts of Companies | 5 | C |
10. | Audit and Auditors | 9 | A |
| Part II: Other Laws |
|
|
1. | The Indian Contract Act,1872 | 14 | B |
| · Unit 1: Contract of Indemnity and Guarantee | |||
| · Unit 2: Bailment and Pledge | |||
| · Unit 3: Agency | |||
2. | The Negotiable Instruments Act, 1881 | 8 | B |
3. | The General Clauses Act | 6 | C |
4. | Interpretation of statutes | 8 | |
CA Intermediate Cost and Management Accounting Weightage
COST & MA (INTER) Weightage and ABC Analysis | |||
Chapter No. | Chapter Name | Marks weightage | ABC Analysis |
1. | Introduction to Cost and Management Accounting | 4 | C |
2. | Material Cost | 6 | A |
3. | Employee Cost and Direct Expenses | 8 | |
4. | Overheads: Absorption Costing Method | 6 | B |
5. | Activity Based Costing | 8 | B |
6. | Cost Sheet | 12 | A |
7. | Cost Accounting System | 12 | A |
8. | Unit & Batch Costing | 8 | C |
9. | Job Costing and Contract Costing | 8 | |
10. | Process & Operation Costing | 6 | B |
11. | Joint Products & By Products | 8 | C |
12. | Service Costing | 8 | A |
13. | Standard Costing | 12 | A |
14. | Marginal Costing | 10 | B |
15. | Budget and Budgetary Control | 8 | B |
CA Intermediate Taxation Weightage
Tax (INTER) | |||
Chapter No. | Chapter Name | Marks weightage | ABC Analysis |
| Sec-A: Income-tax Law |
|
|
1. | Basic Concepts | 4 | C |
2. | Residence and Scope of Total Income | 4 | B |
3. | Incomes which do not form part of Total Income | 4 | B |
4. | Heads of Income | 14 |
|
| · Unit 1: Salaries | B | ||
| · Unit 2: Income from House Property | A | ||
| · Unit 3: Profits and Gains of Business or Profession | A | ||
| · Unit 4: Capital Gains | A | ||
| · Unit 5: Income from Other Sources | A | ||
5. | Income of Other Persons included in Assessees Total Income | 6 | B |
6. | Aggregation of Income, Set-off and Carry Forward of Losses | 6 | B |
7. | Deductions from Gross Total Income | 8 | A |
8. | Computation of Total Income and Tax Payable | 10 | B |
9. | Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source | 6 | C |
10. | Provisions for filing Return of Income and Self-assessment | 4 | |
| Sec-B: Indirect Taxes |
|
|
1. | GST in India - An Introduction | 2 | C |
2. | Supply under GST | 8 | A |
3. | Charge of GST | 5 | B |
4. | Exemptions from GST | 8 | A |
5. | Time and Value of Supply | 12 |
|
| · Unit I: Time of Supply | A | ||
| · Unit II: Value of Supply | |||
6. | Input Tax Credit | 10 | A |
7. | Registration | 4 | B |
8. | Tax Invoice: Credit and Debit Notes; E-way Bill | 6 | C |
9. | Payment of Tax | 4 | |
10. | Returns | 4 | |
CA Intermediate Advanced Accounting Weightage
ADV ACCOUNTING (INTER) | |||
Chapter No. | Chapter Name | Marks weightage | ABC Analysis |
1. | Application of Accounting Standards | 18 | A |
2. | Partnership Accounting | 14 | A |
3. | Accounting for Employee Stock Option Plans | 8 | B |
4. | Buy Back of Securities and Equity Shares with Differential Rights | 8 | C |
5. | Amalgamation of Companies | 12 | A |
6. | Accounting for Reconstruction of Companies | 10 | A |
7. | Accounting for Liquidation of Companies | 8 | B |
8. | Banking Companies | 8 | A |
| · Unit 1: Some Relevant Provisions of The Banking Regulations Act, 1949 | |||
| · Unit 2: Books of Accounts, Returns and Forms of Financial Statements | |||
| · Unit 3: Capital Adequacy Norms | |||
| · Unit 4: Income Recognition, Classification of Assets and Provisions | |||
| · Unit 5: Some Special Transactions of Banks | |||
| Unit 6: Preparation of Financial Statements of Banks | |||
9. | Non-Banking Financial Companies | 6 | C |
10. | Consolidated Financial Statements | 14 | A |
CA Intermediate Auditing and Code of ethics weightage
AUDIT (Inter) | |||
Chapter No. | Chapter Name | Marks weightage | ABC Analysis |
1. | Nature, Objective and Scope of Audit | 8 | B |
2. | Audit Strategy, Audit Planning & Audit | 8 | A |
| Programme | |||
3. | Audit Documentation and Audit Evidence | 6 | B |
4. | Risk Assessment and Internal Control | 10 | A |
5. | Fraud and Responsibilities of Auditor | 8 | A |
6. | Audit in an Automated Environment | 6 | B |
7. | Audit Sampling | 4 | C |
8. | Analytical Procedures | 4 | A |
9. | Audit of Items of Financial Statements | 10 | C |
10. | The Company Audit | 16 | A |
11. | Audit Report | 8 | A |
12. | Audit of Banks | 8 | A |
13. | Audit of Different Entities | 10 | B |
CA Intermediate SM (Strategic Management) Weightage
FM-SM (INTER) | |||
Chapter No. | Chapter Name | Marks weightage | ABC Analysis |
| Section-A: Enterprise Information Systems |
| |
1. | Automated business processes | 12 | A |
2. | Financial and accounting systems | 8 | B |
3. | Information systems and its components | 12 | A |
4. | E-commerce, m-commerce and emerging technologies | 12 | B |
5. | Core banking systems | 10 | B |
| Section-B: Strategic Management |
|
|
1. | Introduction to Strategic Management | 6 | C |
2. | Dynamics of Competitive Strategy | 10 | A |
3. | Strategic Management Process | 8 | B |
4. | Corporate Level Strategies | 8 | B |
5. | Business Level Strategies | 6 | B |
6. | Functional Level Strategies | 10 | A |
7. | Organization and Strategic Leadership | 7 | C |
8. | Strategy Implementation and Control | 12 | A |
CA Intermediate FM (Financial Management ) Weightage
FM & ECO (INTER) | |||
Chapter No. | Chapter Name | Marks weightage | ABC Analysis |
| Section-A: Financial Management |
| |
1. | Scope and Objectives of Financial Management | 4 | C |
2. | Types of Financing | 8 | B |
3. | Financial Analysis and Planning - Ratio Analysis | 6 | C |
4. | Cost of Capital | 10 | A |
5. | Financing Decisions - Capital Structure | 10 | |
6. | Financing Decisions - Leverages | 8 | B |
7. | Investment Decisions | 12 | A |
8. | Risk Analysis in Capital Budgeting | 10 | A |
9. | Lease Financing | 8 | A |
10. | Dividend Decisions | 10 | A |
11. | Management of Working Capital | 8 | B |
| · Unit I: Introduction to Working Capital Management | |||
| · Unit II: Treasury and Cash Management | |||
| · Unit III: Management of Inventory | |||
| · Unit IV: Management of Receivables | |||
| · Unit V: Management of Payables (Creditors) | |||
| · Unit VI: Financing of Working Capital | |||
| Section-B: Economics for Finance |
|
|
1. | Determination of National Income | 12 | A |
| · Unit I: National Income Accounting | |||
| · Unit II: The Keynesian Theory of Determination of National Income | |||
2. | Public Finance | 10 | A |
| · Unit I: Fiscal Functions: An Overview | |||
| · Unit II: Market Failure | |||
| · Unit III: Government Interventions to Correct Market Failure | |||
| · Unit IV: Fiscal Policy | |||
3. | Money Market | 8 | B |
| · Unit I: The Concept of Money Demand : Important Theories | |||
| · Unit II: The Concept of Money Supply | |||
| · Unit III: Monetary Policy | |||
4. | International Trade | 10 | B |
| · Unit I: Theories of International Trade | |||
| · Unit II: The Instruments of Trade Policy | |||
| · Unit III: Trade Negotiations | |||
| · Unit IV: Exchange Rate and Its Economic Effects | |||
| · Unit V: International Capital Movements | |||
Check Out the CA Intermediate Syllabus
- The syllabus of CA Intermediate has undergone various changes. Within the revised scheme of education initiated by ICAI, there has been a lot of alterations and up gradations in the syllabus of the CA Intermediate level.
- Earlier it was known as CA IPCC that is now renamed as CA Intermediate. Under the old system, there are 7 papers in total, now there are 8 papers. The total marks of the exam were 700, whereas now, it is 800.
- Once you have gone through the complete syllabus, it is time for you to get ready to start with the preparation and for that, you need to first your study timetable and schedule. You can plan it as per the CA Test Series Schedule; however, ensure to follow it with the utmost attention and dedication if you wish to score well at this level.
Study the CA Intermediate Exam Pattern
- The Institute of Chartered Accountants of India (ICAI) introduced the new exam pattern for CA Intermediate level. The exams will be conducted offline just like any other exam. Individuals who are preparing to give the CA Intermediate level exams must study the exam pattern of their respective year in order to understand the changes in both old and new schemes along with several aspects related to the question paper.
- As per the CA Intermediate exam pattern, 70% of the paper will hold subjective, long questions and the remaining 30% consists of MCQs. The exam pattern of this exam has got 8 papers distributed into two groups. Hence, there are four papers in each group that is as per your choice to appear for once at a time.
- The exam for the CA Intermediate Group 1 will be first and then after a few days, you will have to give the exam for Group 2. However, it totally depends on your preparation and ability on how you want to give the exams. According to the latest exam pattern, students must score a minimum of 50% overall and 40% each paper to qualify the CA Intermediate level.
If you have already applied for this years session, you should go through the CA Intermediate exam pattern so that there is no room for doubt and confusion when your exams are around the corner. With a reliable and trusted CA Inter Test Series, you will be able to manage your study plan and professionals assistance in order to acquire great rank in this level.
Know the Topic-wise Weightage of Each Subject
Every year ICAI provides modules that contain comprehensive information related to the topics included in various CA Intermediate subjects. Dont forget to practice CA Inter Mock Test once youre done with your entire syllabus. Lets start with the papers of CA Intermediate with the divarication of marks –
Group – 1
Paper 1: Advanced Accounting (100 Marks)
Paper 2: Corporate Laws (100 Marks)
- Part I: Company Law (60 Marks)
- Part II: Other Laws (40 Marks)
Paper 3: Cost and Management Accounting (100 Marks)
Paper 4: Taxation (100 Marks)
- Section A: Income-tax Law (60 Marks)
- Section B: Indirect Taxes (40 Marks)
Group II
Paper 5: Auditing and Code of Ethics (100 Marks)
Paper 6: Financial management and Strategic management (100 Marks)
Most professionals in this line advise to trust the study materials provided by the ICAI for all the CA level as they suggest the best books. However, for easy and quick preparations, you should closely look for their study material and follow it with complete dedication in order to prepare well for the CA inter exams. Train well and clear all the levels to become a Chartered Accountant (CA) for an enticing and rewarding career.
