CA Intermediate
- Description
- Curriculum
- FAQ
- Reviews
About Best ca intermediate coaching classes in Gurgaon.
The CA Intermediate exam is a critical milestone for aspiring Chartered Accountants in India. Conducted by the Institute of Chartered Accountants of India (ICAI), it is the second level of the Chartered Accountancy course and plays a crucial role in shaping a candidate’s career. Here is an exhaustive guide provided by ECP(Best ca intermediate coaching classes) to help you understand the CA Intermediate exam according to the new syllabus introduced by ICAI.
Key Highlights of the New Syllabus
- Implementation Date:
The new syllabus is applicable from May 2024 onwards, aligning with ICAI’s revised education and training structure.
2. Streamlined Subjects:
The syllabus focuses on industry relevance and practical applicability, ensuring students are equipped with updated knowledge.
3.Reduced Subjects:
The new syllabus reduces the number of subjects, merging overlapping content for better coherence and understanding.
4.Integration with Practical Training:
The syllabus emphasizes integrating theoretical knowledge with practical training, preparing students for real-world challenges.
Eligibility Criteria for CA Intermediate Exam
To appear for the CA Intermediate exam, candidates must meet one of the following eligibility criteria:
- Through Foundation Route:
- Passed the CA Foundation exam.
- Completed 4 months of study period after registering for the Intermediate course.
2. Through Direct Entry Route:
- Graduates/Postgraduates in Commerce with a minimum of 55% marks or other graduates with 60% marks.
- Candidates who have passed the Intermediate level of the Institute of Cost Accountants of India (ICMAI) or the Institute of Company Secretaries of India (ICSI).
Exam Structure and Subjects
The CA Intermediate exam is divided into two groups, comprising a total of six papers:
Group I:
- Advanced Accounting
- Corporate and Other Laws
- Taxation
Group II:
- Cost and Management Accounting
- Auditing and Ethics
- Financial Management and Strategic Management
Important Link: ICAI CA Foundation study material with Suggested Answers Download
CA Intermediate Exam Pattern
Mode of Examination:
Offline (pen-and-paper based).
Type of Questions:
Descriptive and objective.
Marking Scheme:
- Total marks for each paper: 100.
- Passing criteria: Minimum 40% in each subject and 50% aggregate in a group.
Negative Marking:
No negative marking.
Passing Criteria
CA Inter Examination Passing Criteria:
- A Candidate shall be declared to have passed in a group of an examination if he secures minimum 40% marks in each paper of the group and an aggregate of 50% of total marks
- If a candidate is unsuccessful in passing a group but secures 60% or more in any paper or papers, he shall be exempted in the paper from appearing in subsequent examination OF CA Intermediate
Registration and Fees
Registration Process:
- Visit the official ICAI website.
- Complete the registration form for the Intermediate course.
- Upload the required documents (e.g., educational certificates, photograph, signature).
- Pay the registration fee.
Fee Structure:
- For Both Groups: ₹18,000 (inclusive of registration and examination fees).
- For One Group: ₹13,000.
- Optional Fees:
- Study Material: Included.
- Coaching Classes: Additional charges apply.
Note :-CA Inter course registration is valid for 4 years, After Expiration of 4years Students can revalidate his registration by depositing Rs 400/- as revalidation fees.
Registration last dates: –
- For the January term examination- 1st May of the previous year
- For the May term examination- 1st Sep. of the Previous year
- For September term examination- 1st Feb of the same year.
- Note – Register in the CA Intermediate Course at least 8 Months before the Examination.
Last Date of Examination Application Form
Exam for the CA Intermediate is held twice a year, generally in the first week of May and November. Last date for CA Inter examination application form for
january term Examination
25TH January
May term Examination
25th May
September term Examination
25th September
Examination Fee
Examination form Fee for CA Inter Course Rs.1500 for one Group and Rs. 2700 for Both Groups.
Study Tips for CA Intermediate Exam
Understand the Syllabus:
Familiarize yourself with the updated syllabus and prioritize topics based on their weightage.
Create a Study Plan:
Allocate dedicated time for each subject and ensure you cover both theoretical and practical aspects.
Practice Regularly:
Solve previous years’ question papers and mock tests to improve time management and accuracy.
Join Coaching Classes:
Opt for professional guidance if needed. ECP [Best ca intermediate coaching classes]
Focus on Amendments:
Stay updated with changes in laws and taxation rules.
Important Link: ICAI CA intermediate previous year question with Suggested Answers Download
Benefits of Clearing CA Intermediate
Career Opportunities:
Opens pathways to internships and job opportunities in to
Higher Earning Potential:
A step closer to becoming a Chartered Accountant, enhancing earning prospects.
Practical Exposure:
Integrates practical training with theoretical knowledge.
Global Recognition:
A CA qualification is recognized worldwide, offering international career prospects.
Declaration of Result CA Inter
Result of CA Inter Examination conducted in May and November will be Declared
Declaration of results of January Examination
Feb
Declaration of Results of May Examination
June
Declaration of Results of September Examination
October
Conclusion-Join india's Best ca intermediate coaching classes (ECP)
The CA Intermediate exam, under the new syllabus, aims to equip students with the skills required for a successful career in accountancy and finance. With strategic preparation, dedication, and a thorough understanding of the updated syllabus, candidates can achieve success in this challenging yet rewarding examination.
For detailed information and updates, visit the ICAI official website.
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1
Introduction to accounting standard
Introduction to accounting standard
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2
Framework from preparation and presentantion of financial statements
Framework from preparation and presentantion of financial statements
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3
Applicability of Accounting Standard
Applicability of Accounting Standard
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4
Presentation & disclousures based Accounting Standard
Presentation & disclousures based Accounting Standard
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5
Assets based accounting standards
Assets based accounting standards
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6
Liabilities Based Accounting standards
Liabilities Based Accounting standards
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7
Accounting standards based on items impecting financial statement
Accounting standards based on items impecting financial statement
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8
Revenue based accounting standard
Revenue based accounting standard
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9
Other accounting standards
Other accounting standards
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10
Accounting standards for consolidated financial statement
Accounting standards for consolidated financial statement
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11
Financial Statements of companies
Financial Statements of companies
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12
Buyback of securities
Buyback of securities
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13
Amalgamation of companies
Amalgamation of companies
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14
Internal Recontruction
Internal Recontruction
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15
Accounting for branches including Foreign Branches
Accounting for branches including Foreign Branches
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16
Preliminary
Preliminary
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17
Incorporation of company and Matters incidental thereto
Incorporation of company and Matters incidental thereto
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18
Prospectus and allotment of securities
Prospectus and allotment of securities
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19
Share capital and Debenture
Share capital and Debenture
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20
Acceptance of deposits by companies
Acceptance of deposits by companies
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21
Registration of charges
Registration of charges
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22
Management & Administration
Management & Administration
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23
Declearation and Payment of dividend
Declearation and Payment of dividend
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Accounts of companies
Accounts of companies
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25
Audit and Auditor
Audit and Auditor
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Companies incorporated outside india
Companies incorporated outside india
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The Limited Liability partnership act , 2008
The Limited Liability partnership act , 2008
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Chapter 1: The General Clauses Act, 1897
The General Clauses Act of 1897 is a piece of legislation that provides rules for the interpretation of statutes. These rules are applicable to all Central Acts and Regulations, unless the context otherwise requires.
The General Clauses Act of 1897, often referred to as the Interpretation Act, indeed lays down the fundamental principles for interpreting legislation in India. It serves as a crucial tool for ensuring consistency and coherence in legal interpretation across various statutes. By providing standardized legal terminology, techniques, and expressions, the Act helps in avoiding ambiguity and promoting clarity in legislative language.
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Chapter 2: Interpretation of Statutes
Use of natural and grammatical meaning* helps in the interpretation of a statute:
- Statutes are to be first understood in their natural, ordinary, or popular sense and must be construed according to their plain, literal and grammatical meaning.
- If there is an inconsistency with any express intention or declared purpose of the statute, or it involves any absurdity, repugnancy, inconsistency, the grammatical sense must then be modified, extended or abridged only to avoid such an inconvenience, but no further.
Example: In a question before the court whether the sale of betel leaves was subject to sales tax. In this matter the Supreme Court held that betel leaves could not be given the dictionary, technical or botanical meaning when the ordinary and natural meaning is clear and unambiguous. Being the word of everyday use it must be understood in its popular sense by which people are conversant with it as also the meaning which the statute dealing with the matter would attribute to it. Therefore, the sale of betel leaves was liable to sale tax.
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Chapter 3: Foreign Exchange Management Act, 1999
The Foreign Exchange Management Act (FEMA), enacted by the Government of India in 1999, regulates foreign exchange transactions and management. FEMA provides a comprehensive legal framework for regulating foreign exchange transactions, cross-border trade, payments, foreign investments, and other aspects of foreign exchange management.... Read more at: https://vajiramandravi.com/upsc-exam/foreign-exchange-management-act-fema/
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Basic concepts
Basic concepts
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Residence and scope of total income
Residence and scope of total income
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Heads of income
Heads of income
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Income from Salaries
Income from Salaries
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Income from House Property
Income from House Property
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Profits and Gains from Business or Profession
Profits and Gains from Business or Profession
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Capital Gains
Capital Gains
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Income from Other Sources
Income from Other Sources
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Income of other persons included in assessees total income
Income of other persons included in assessees total income
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Aggregation of income, set-off and carry forward of losses
Aggregation of income, set-off and carry forward of losses
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Deduction from Gross total Income
Deduction from Gross total Income
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Advance tax , tax deduction at source and tax collection at source
Advance tax , tax deduction at source and tax collection at source
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Provision for filing return of income and self assesment
Provision for filing return of income and self assesment
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Income tax liability - computation and optimisation
Income tax liability - computation and optimisation
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45
Chapter:-1 Introduction to cost and management accounting
Introduction to cost and management accounting
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46
Chapter:-2 Material cost
Material cost
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Chapter:- 3 Employee cost and direct expenses
Employee cost and direct expenses
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Chapter:-4 overheads - Absorption costing method
overheads - Absorption costing method
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Chapter:-5 Activity based costing
Activity based costing
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Chapter:- 6 Cost sheet
Cost sheet
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Chapter:-7 Cost Accounting systems
Cost Accounting systems
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Chapter:-8 Unit & Batch costing
Unit & Batch costing
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Chapter:-9 Job costing
Job costing
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Chapter:-10 Process & operating costing
Process & operating costing
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Chapter:-11 Joint products and by products
Joint products and by products
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Chapter:-12 Service costing
Service costing
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Chapter:-13 Standard costing
Standard costing
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Chapter:-14 Marginal costing
Marginal costing
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Chapter:-15 Budgets and budgetary control
Budgets and budgetary control
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Nature , objective and scope of Audit
Nature, Objective and Scope of Audit –
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Audit Strategy ,Audit planning and Audit programme
Audit Strategy ,Audit planning and Audit programme
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Risk Assesment and internal control
Risk Assesment and internal control
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Audit Documentation and Audit Evidence
Audit Documentation and Audit Evidence
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Audit of item of Financial statements
Audit of item of Financial statements
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Audit Documentation
Audit Documentation
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Completion and review
Completion and review
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Audit Report
Audit Report
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Special features of audit of different types of entities
Special features of audit of different types of entities
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Audit of banks
Audit of banks
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Ethicss and terms of audit Engagements
Ethicss and terms of audit Engagements
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71
Introduction to strategic management
Introduction to strategic management
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Strategic Analysis - External Environment
Strategic Analysis - External Environment
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Strategic Analysis - Interternal Environment
Strategic Analysis - Interternal Environment
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Strategic choice
Strategic choice
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Strategy Implementation and Evaluation
Strategy Implementation and Evaluation
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Scope and Objectives of Financial Management
Scope and Objectives of Financial Management
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Types of Financing
Types of Financing
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Financial Analysis and Planning Ratio Analysis
Financial Analysis and Planning Ratio Analysis
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Cost of Capital
Cost of Capital
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Financing Decisions Capital Structure
Financing Decisions Capital Structure
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Financing Decisions Leverages
Financing Decisions Leverages
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Investment Decisions
Investment Decisions
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Dividend Decisions
Dividend Decisions
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Introduction to Working Capital Management
Introduction to Working Capital Management
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Treasury & Cash Management
Treasury & Cash Management
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Management of Inventory
Management of Inventory
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Management of Receivables and Payables
Management of Receivables and Payables
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Management of Receivables and Payables
Management of Receivables and Payables
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Financing of Working Capital
Financing of Working Capital
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CHAPTER-1 GST IN INDIA
GST IN INDIA
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CHAPTER-2 SUPPLY
SUPPLY
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CHAPTER :-3 Levy & Collection of tax
Levy & Collection of tax
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CHAPTER - 4 Exemptions from GST
Exemptions from GST
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Chapter-5 Place of supply
Place of supply
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CHAPTER-6 Time of Supply
Time of Supply
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CHAPTER-7 Value of Supply
Value of Supply
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chapter-8 Input Tax Credit
Input Tax Credit
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CHAPTER :- 9 – REGISTRATION
REGISTRATION
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Chapter:-10 Tax Invoice, Credit and Debit Notes
Tax Invoice, Credit and Debit Notes
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100
Chapter-11 AND 12 Accounts and Records; E-way Bill
Accounts and Records; E-way Bill
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CHAPTER-13 AND 14 Payment of Tax, TDS and TCS
Payment of Tax
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102
Chapter – 15 Returns
RETURNS
(i)tFoundation Route
(ii)tDirect Entry Route
Alternatively, if you have registered in the last year of Post-Graduation, your provisional registration will be confirmed after submission of marksheet of Post- Graduation examination result with requisite marks. The marksheet should be submitted within six months from the date of appearance in the final year of Post-Graduation examination.
For Intermediate Examination to be held in the month of May - On or before 1st September of previous year
For Intermediate Examination to be held in the -On or before 1st January of
month of September that year
For Intermediate Examination to be held in the month of Januaryt- On or before 1st May of previous year
Group I
Paper 1:tAdvanced Accounting (100 marks) Paper 2:ttCorporate and Other Laws (100 marks) Paper 3:tTaxation
Section A – Income-tax Law (50 marks)
Section B – Goods and Services Tax (GST) (50 marks)
Group II
Paper 4:tCost and Management Accounting (100 marks) Paper 5:tAuditing and Ethics (100 marks)
Paper 6:tFinancial Management and Strategic Management Section A – Financial Management (50 marks) Section B – Strategic Management (50 marks)
receive an e-mail bearing the login credentials for ordering the Study Material through CDS Portal.
(a)tsecures at one sitting a minimum of 40% marks in each paper of each of the groups and a minimum of 50% marks in the aggregate of all the papers of each of the groups, or
(b)tsecures at one sitting a minimum of 40% marks in each paper of both the groups and a minimum of 50% marks in the aggregate of all the papers of both the groups taken together.
Alternatively, a student is declared to have passed in a group, if he/she secures at one sitting a minimum of 40% marks in each paper of the group and a minimum of 50% marks in the aggregate of all the papers of that group. He/she can pass both the groups individually in different sittings.
If the student is not able to pass the said Group in the following three attempts and has exhausted the exemption granted to him/her, the student may opt for continuing of the said exemption to the subsequent examinations provided that he/she shall be required to obtain a minimum of 50% marks in each of the
remaining paper or papers of that Group in order to pass that Group. This is known as Permanent exemption.
