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CA Syllabus 2023 Revised CPT/IPCC/ATC/Final Exam Syllabus Download PDF

CA Syllabus

CA Syllabus: Institute of Chartered Accountants of India has introduced CA Syllabus!! Candidates can download the PDF of Revised CPT/IPCC/ATC/Final Exam Syllabus by hitting the direct links stated below.

CA Syllabus

CA Syllabus

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The Syllabus of CA 2023 specifies important topics for each section of CA question paper. Candidates appearing for the examination can check CA Syllabus 2023 for gearing up their preparation of the examination.

Revised CPT/IPCC/ATC/Final Exam Syllabus

ICAI’s CA exam is organized in twice in a year to appoint highly capable contenders who have knowledge of Business and Commercial. If you are one of them who are preparing for the CA Final exam must download updated CA exam Pattern 2023 and syllabus.

To crack the CPT/IPCC/ATC/ exam, candidates may get the online PDF of the latest CA Exam Syllabus for all Subjects (PAPER WISE) through visiting the underneath section of this page. Look at the CA Revised Exam Syllabus 2023 by scroll down this page which is well furnished by the dedicated team of recruitmentresult.com

CA CPT Syllabus

CA Syllabus

Subjects in New CA CPT/Foundation Course

Paper I: Principles and Practices of Accounting (100 Marks)

Paper 2: Mercantile Law & General English (100 Marks)

  • Part I: Mercantile Law (60 Marks)
  • Part II: General English (40 Marks)

Paper 3*: Business Mathematics and Logical Reasoning & Statistics (100 Marks)

  • Part I: Business Mathematics and Logical Reasoning (60 Marks)
  • Part II: Statistics (40 Marks)

Paper 4*: Business Economics & Business and Commercial Knowledge (100 Marks)

  • Part I: Business Economics (60 Marks)
  • Part II: Business and Commercial Knowledge (40 Marks)

*Paper 3 and Paper 4 will be Objective type papers

Also Check: CA CPT Question Paper

CA Syllabus

CA Common Proficiency Test (CPT):

The Common Proficiency Test or CPT is the first level of Chartered Accountancy examinations in India. To register for Common Proficiency Test, candidates must have completing Grade 10 and take the exam after completing High School (Grade 12). Common Proficiency Test exams are held in June and December.

Section A: Fundamentals of Accounting ( 60 Marks ) (SESSION – I)
Theoretical Framework
  • Meaning and Scope of accounting
  • Accounting Concepts, Principles and Conventions
  • Accounting Standards – concepts, objectives, benefits
  • Accounting Policies
  • Accounting as a measurement discipline – valuation principles, accounting estimates
Accounting Process
  • Books of Accounts leading to the preparation of Trial Balance,
  • Capital and revenue expenditures,
  • Capital and revenue receipts, Contingent assets and contingent liabilities,
  • Fundamental errors including rectifications thereof.
Bank Reconciliation Statement
Inventories Basis of inventory valuation and record keeping
Depreciation accounting Methods, computation and accounting treatment of depreciation, Change in depreciation methods
Preparation of Final Accounts for Sole Proprietors
Accounting for Special Transactions
  • Consignments
  • Joint Ventures
  • Bills of exchange and promissory notes
  • Sale of goods on approval or return basis.
Partnership Accounts Final accounts of partnership firms – Basic concepts of admission, retirement and death of a partner including treatment of goodwill.
Introduction to Company Accounts
  • Issue of shares and debentures,
  • forfeiture of shares,
  • re-issue of forfeited shares,
  • Redemption of preference shares.

CA Syllabus

Section B: Mercantile Laws (40 Marks)

The Indian Contract Act , 1872

The Sale of Goods Act, 1930

The India Partnership Act, 1932

An overview of Sections 1 to 75 covering the general nature of contract , consideration , other essential elements of a valid contract , performance of contract and breach of contract.

Formation of the contract of sale – Conditions and Warranties –Transfer of ownership and delivery of goods – Unpaid seller and his rights.

General Nature of Partnership – Rights and duties of partners – Registration and dissolution of a firm.

(SESSION – II)
Micro Economics
Introduction to Micro Economics
  • Definition, scope and nature of Economics
  • Methods of economic study
  • Central problems of an economy and Production possibilities curve.
Theory of Demand and Supply
  • Meaning and determinants of demand, Law of demand and Elasticity of demand ─ Price, income and cross elasticity
  • Theory of consumer ’s behaviour – Marshallian approach and Indifference curve approach
  • Meaning and determinants of supply, Law of supply and Elasticity of supply.
Theory of Production and Cost
  • Meaning and Factors of production
  • Laws of Production – The Law of variable proportions and Laws of returns to scale
  • Concepts of Costs ─ Short-run and long-run costs, Average and marginal costs, Total, fixed and variable costs
Price Determination in Different Markets
  • Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly
  • Price determination in these markets
CA Syllabus

Indian Economic Development

Indian Economy – A Profile
  • Nature of the Indian Economy
  • Role of different sectors – Agriculture, Industry and Services in the development of the Indian economy, their problems and growth
  • National Income of India – Concepts of national income, Different methods of measuring national income, Growth of national income and per capita income in various plans.
  • Basic understanding of tax system of India – Direct and Indirect Taxation
Select Aspects of Indian Economy
  • Population – Its size, rate of growth and its implication for growth
  • Poverty – Absolute and relative poverty and main programs for poverty alleviation
  • Unemployment – Types, causes and incidence of unemployment
  • Infrastructure ─ Energy, Transportation, Communication, Health and Education
  • Inflation
  • Budget and Fiscal deficits
  • Balance of payments
  • External debts.
Economic Reforms in India
  • Features of economic reforms since 1991
  • Liberalization, Privatization and Disinvestment
  • Globalization.
Money and Banking
  • Money – Meaning and functions
  • Commercial Banks – Role and functions
  • Reserve Bank of India – Role and functions, monetary policy.
Section D: Quantitative Aptitude ( 50 Marks )
Equations Linear – simultaneous linear equations up to three variables, quadratic and cubic equations in one variable, equations of a straight line, intersection of straight lines, graphical solution to linear equations.
Ratio and proportion, Indices, Logarithms Graphs of inequalities in two variables ─ common region.
Inequalities Simple and Compound Interest including annuity ─ Applications
Simple and Compound Interest including annuity ─ Applications
Basic concepts of Permutations and Combinations
Sequence and Series – Arithmetic and geometric progressions
Sets, Functions and Relations
Limits and Continuity ─ Intuitive Approach
Basic concepts of Differential and Integral Calculus (excluding trigonometric functions)
Statistical description of data
  • Textual, Tabular & Diagrammatic representation of data.
  • Frequency Distribution.
  • Graphical representation of frequency distribution – Histogram, Frequency Polygon, Ogive
Measures of Central Tendency and Dispersion Arithmetic Mean, Median – Partition Values, Mode, Geometric Mean and Harmonic, Mean, Standard deviation, Quartile deviation
Correlation and Regression
Probability and Expected Value by Mathematical Expectation
Theoretical Distributions Binomial, Poisson and Normal.
Sampling Theory Basic Principles of sampling theory , Comparison between sample survey and complete enumeration , Errors in sample survey , Some important terms associated with sampling , Types of sampling , Theory of estimation , Determination of sample size
Index Numbers
Equations Linear – simultaneous linear equations up to three variables, quadratic and cubic equations in one variable, equations of a straight line, intersection of straight lines, graphical solution to linear equations.

You Can Also Check: CA CPT Syllabus (CA Syllabus)

CA Syllabus

CA ATC Exam Syllabus:

Candidates who has passed Common Proficiency Test (CPT) and Senior Secondary Examination (10+2 examination) can register for Accounting Technician Course (ATC) either exclusively or with the option of Intermediate (IPC) Course.

The examining body constituted by law in India conducts Common Proficiency Test or it is also recognized by the Central Government as equivalent. Aspirants may also register for the Accounting Technician Course (ATC) directly after passing Class XIIth or after the completion of Graduation.

Paper 1- Accounting:

  • Accounting Standards,
  • Company Accounts,
  • Average Due Date,
  • Account Current,
  • Self Balancing Ledgers,
  • Financial Statements of Not-for-Profit Organizations,
  • Accounts from Incomplete Records,
  • Accounting for Special Transactions,
  • Issues in Partnership Accounts
  • Accounting in Computerized Environment

Paper 2

  • Business Laws, Ethics and Communication
  • Business Laws
  • Company Law
  • Introduction of Business Ethics
  • Environment Issue
  • Ethics in Workplace, Ethics in Marketing and Consumer Protection
  • Ethics in Accounting and Finance
  • Elements of Communication
  • Communication in Business Environment
  • Basic Understanding of Legal Deeds
  • Documents

Paper 3:

  • Cost Accounting and Financial Management
  • Introduction to Cost Accounting
  • Cost Ascertainment
  • Cost Book-Keeping
  • Costing Systems
  • Introduction to Marginal Costing
  • Introduction to Standard Costing
  • Budgets and Budgetary Control
  • Scope and Objectives of Financial Management
  • Time Value of Money
  • Financial Analysis and Planning
  • Financial Decisions
  • Types of Financing
  • Investment Decisions
  • Management of Working Capital

Paper 4- Taxation:

Income Tax, Service Tax and VAT

CA Syllabus

CA IPCC Syllabus:

Institute of Chartered Accountants of India organizes this exam as it is the identification for the second level of the CA (Chartered Accountancy). IPCC (Integrated Professional Competence Course) is identified course. At the end of the Integrated Professional Competence Course it is identified as IPCE (Integrated Professional Competence Examination.

Group – 1

  • Paper – 1: Accounting
  • Paper – 2: Business Laws, Ethics and Communication
  • Paper – 3: Cost Accounting and Financial Management
  • Paper – 4: Taxation
Group – 2

  • Paper – 5: Advanced Accounting
  • Paper – 6: Auditing and Assurance
  • Paper – 7: Information Technology and Strategic Management

Group – 1

Paper – 1: Accounting

Study Material PowerPoint Presentations
Module 1
Initial Pages
Chapter 1 Accounting Standards AS – 1
AS – 6
AS – 9
AS – 10
AS – 13
AS – 14
Chapter 2 Financial Statements of Companies Unit 1: Final Accounts of Companies
Cash Flow Statements
Cash Flow Statements – Questions
Chapter 3 Profit or Loss Pre and Post Incorporation Profit or Loss Pre and Post Incorporation
Chapter 4 Accounting for Bonus Issue Accounting for Bonus Issue
Chapter 5 Internal Reconstruction Internal Reconstruction
Chapter 6 Amalgamation Amalgamation
Amalgamation Example 1
Amalgamation Example 2
Amalgamation Example 3
Amalgamation Example 4
Appendix I & II
Module 2
Initial Pages
Chapter 7 Average Due Date and Account Current Average Due Date and Account Current
Chapter 8 Self Balancing Ledgers Self-Balancing Ledgers
Chapter 9 Financial Statements of Not-For-Profit Organizations Financial Statements of Not-For-Profit Organizations
Chapter 10 Accounts from Incomplete Records Statement of Affairs
Single Entry Example 1
Single Entry Example 2
Single Entry Example 3
Single Entry Example 4
Chapter 11 Hire Purchase and Installment Sale Transactions S-2 Hire Purchase and Installment Sale Transactions Part 1
S-2 Hire Purchase and Installment Sale Transactions Part 2
S-2 Hire Purchase and Installment Sale Transactions Part 3
Hire Purchase Theory Part 1
Hire Purchase Theory Part 2
Hire Purchase Theory Part 3
Hire Purchase Questions
Chapter 12 Investment Accounts
Chapter 13 Insurance Claims for Loss of Stock and Loss of Profit Insurance Claims for Loss of Stock and Loss of Profit
Chapter 14 Issues in Partnership Accounts Issues in Partnership Accounts
Issues in Partnership Accounts – Part I
Issues in Partnership Accounts – Part II
Issues in Partnership Accounts – Part III
Issues in Partnership Accounts – Part V
Chapter 15 Accounting in Computerized Environment Accounting in Computerized Environment
Feedback Form

Paper – 2: Business Laws, Ethics and Communication

Study Material Podcasts
Module 1
Initial Pages
Chapter 1 The Indian Contract Act, 1872 Background
Introduction
Types of Contracts
Offer and Acceptance
Consideration
Performance of Contract
Breach of Contract
Contingent and Special Contracts
Contract of Indemnity and Guarantee
Bailment and Pledge
Agency
Chapter 2 The Negotiable Instruments Act, 1881 The Negotiable Instruments Act, 1881
Chapter 3 The Payment of Bonus Act, 1965 The Payment of Bonus Act, 1965
Chapter 4 The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
Chapter 5 The Payment of Gratuity Act, 1972 The Payment of Gratuity Act, 1972
Module 2
Initial Pages
Chapter 6 The Companies Act, 2013
Unit 1: Preliminary
Unit 2: Prospectus -As per Companies Act, 2013
Unit 3: Share Capital
Unit 4: Meetings
Some of the Relevant Sections- The Companies Act, 2013
Module 3
Initial Pages
Chapter 7 Principles of Business Ethics Principles of Business Ethics
Chapter 8 Corporate Governance and Corporate Social Responsibility Corporate Governance and Corporate Social Responsibility
Chapter 9 Workplace Ethics Workplace Ethics
Chapter 10 Environment & Ethics Environment & Ethics
Chapter 11 Ethics in Marketing and Consumer Protection Ethics in Marketing and Consumer Protection
Chapter 12 Ethics in Accounting and Finance Ethics in Accounting and Finance
Chapter 13 Essentials of Communication Essentials of Communication
Chapter 14 Interpersonal Communication Skills Interpersonal Communication Skills
Chapter 15 Group Dynamics Group Dynamics
Chapter 16 Communication Ethics Communication Ethics
Chapter 17 Communicating Corporate Culture, Change and Innovative Spirits Communicating Corporate Culture, Change and Innovative Spirits
Chapter 18 Communication in Business Environment Communication in Business Environment
Chapter 19 Basic Understanding of Legal Deeds and Documents Basic Understanding of Legal Deeds and Documents
Corrigendum

Paper – 3: Cost Accounting and Financial Management

Study Material Podcasts
Part I – Cost Accounting
Module 1
Initial Pages
Chapter 1 Basic Concepts Introduction to Cost Accounting
Chapter 2 Material Material Costing
Chapter 3 Labour Labour
Chapter 4 Overheads Overheads Cost Control
Module 2
Initial Pages
Chapter 5 Non Integrated Accounts Non-Integrated Accounting
Chapter 6 Job Costing and Batch Costing Job Costing
Batch Costing
Chapter 7 Contract Costing Contract Costing S-1
Chapter 8 Operating Costing Operating Costing S-2
Chapter 9 Process & Operation Costing Process & Operation Costing
Chapter 10 Joint Products & By Products Joint Products & By Products
Chapter 11 Standard Costing Standard Costing
Chapter 12 Marginal Costing Marginal Costing
Chapter 13 Budgets and Budgetary Control Budgets and Budgetary Control
Feedback Form
Module 1
Initial Pages
Chapter 1 Scope and Objectives of Financial Management Scope and Objectives of Financial Management
Chapter 2 Time Value of Money Time Value of Money
Chapter 3 Financial Analysis and Planning Ratio Analysis – Part I
Ratio Analysis – Part II
Ratio Analysis – Part III
Ratio Analysis – Part IV
Ratio Analysis – Part V
Cash Flow Statement Concepts
Cash Flow Statement Practicals
Funds Flow Statement Concepts
Chapter 4 Financing Decisions Unit I: Cost of Capital
Unit II: Capital Structure Decisions
S-2 Unit II: Capital Structure Decisions
Unit III: Leverage
Appendix
Module 2
Initial Pages
Chapter 5 Types of Financing Types of Financing
Chapter 6 Investment Decisions S-1 Investment Decisions Part 1
S-1 Investment Decisions Part 2
Chapter 7 Management of Working Capital Working Capital Management
Treasury and Cash Management
Management of Inventory
Management of Receivables
Management of Payables
Appendix
Feedback Form

Paper – 4: Taxation

Study Material Podcasts
Part I – Income Tax
Module 1
Initial Pages
Chapter 1 Basic Concepts Unit I: Income-tax Law: An Introduction
Unit II: Important Definitions in the Income-Tax Act, 1961
Unit III: Basis of Charge and Rates of Tax
Unit IV: Concept of Previous Year and Assessment Year
Chapter 2 Residence and Scope of Total Income Unit I: Residential Status and scope of total income
Unit2 Deemed Receipt and Accrual of income in India Part 1
Unit2 Deemed Receipt and Accrual of income in India Part 2
Unit2 Deemed Receipt and Accrual of income in India Part 3
Unit2 Deemed Receipt and Accrual of income in India Part 4
Chapter 3 Incomes Which Do Not Form Part of Total Income Incomes Which Do Not Form Part of Total Income
Taxation of Charitable Trusts –
Module 2
Initial Pages
Chapter 4 Heads of Income Unit I: Income From Salaries – Part 1
Income From Salaries – Part 2
Income From Salaries – Part 3
Income From Salaries – Part 4
Unit II: Income From House Property – Part 1
Income From House Property – Part 2
Income From House Property – Part 3
Unit III: Profits and Gains of Business or Profession – Part 1
Unit III: Profits and Gains of Business or Profession – Part 2
Unit III: Profits and Gains of Business or Profession – Part 3
Unit III: Profits and Gains of Business or Profession – Part 4
Unit III: Profits and Gains of Business or Profession – Part 5
Unit III: Profits and Gains of Business or Profession – Part 6
Unit III: Profits and Gains of Business or Profession – Part 7
Unit III: Profits and Gains of Business or Profession – Part 8
Unit III: Profits and Gains of Business or Profession – Part 9
Unit III: Profits and Gains of Business or Profession – Part 10
Unit III: Profits and Gains of Business or Profession – Part 11
Unit III: Profits and Gains of Business or Profession – Part 12
Profit And Gains of Business and Profession Part 1 Relevant for May & Nov Examination
Profit And Gains of Business and Profession Part 2 Relevant for May & Nov Examination
Profit And Gains of Business and Profession Part 3 Relevant for May & Nov Examination
Unit 5 : Income from other sources
Module 3
Initial Pages
Chapter 5 Income of Other Persons Included in Assessee’s Total Income Income of other Persons included in Assessee’s Total Income
Chapter 6 Aggregation of Income, Set-Off and Carry Forward of Losses Set-off and carry forward of losses Part 1
Aggregation of income, set-off and carry forward of losses Part 2
Chapter 7 Deductions From Gross Total Income Deductions from Gross Total Income-Part 1 –
Deductions from Gross Total Income-Part 2
Deductions from Gross Total Income-Part 3
Deductions from Gross Total Income-Part 4
Chapter 8 Computation of Total Income And Tax Payable Computation of Total Income And Tax Payable Part 1
Computation of Total Income And Tax Payable Part 2
Computation of Total Income And Tax Payable Part 3
Chapter 9 Provisions Concerning Advance Tax And Tax Deducted At Source Provisions Concerning Advance Tax And Tax Deducted At Source Part 2
Chapter 10 Provisions for Filing of Return of Income Provisions for Filing of Return of Income
Feedback Form
Study Material should be read along with Supplementary Study Paper
Initial Pages
Chapter 1 Basic Concepts of Indirect Taxes
Part 1
Part 2
Part 3
Basic Concepts of Indirect Taxes Part 1
Basic Concepts of Indirect Taxes Part 2
Chapter 2 Basic Concepts of Service Tax Basic Concepts of Service Tax Part 1
Basic Concepts of Service Tax Part 2
Basic Concepts of Service Tax Part 2 Relevant for May & Nov Examination
Basic Concepts of Service Tax Part 3
Chapter 3 Point of Taxation Point of Taxation
Chapter 4 Valuation of Taxable Service Valuation of Taxable Service
Chapter 5 Exemptions and Abatements
Chapter 6 Service Tax Procedures Service Tax Procedures
S-2 Service Tax Procedures
Chapter 7 CENVAT Credit CENVAT Credit
Feedback Form

Group – 2

Paper – 5: Advanced Accounting

Study Material Podcasts
Module 1
Initial Pages
Chapter 1 Framework for Preparation and Presentation of Financial Statements Framework for Preparation and Presentation of Financial Statements
Chapter 2 Accounting Standards AS-4
AS-5
AS-11
AS-12
AS-16
AS-20
AS-26
AS-29
Chapter 3 Advanced Issues in Partnership Accounts Unit 1 Dissolution of Firms
Amalgamation, Conversion and Sale of Partnership Firm Part 1
Amalgamation, Conversion and Sale of Partnership Firm Part 2
Appendix I, II & III
Module 2
Initial Pages
Chapter 4 Company Accounts ESOP and Buy Back of Securities Part 1
ESOP and Buy Back of Securities Part 2
ESOP and Buy Back of Securities Part 3
Underwriting of Shares and Debentures Part 1
Underwriting of Shares and Debentures Part 2
Underwriting of Shares and Debentures Part 3
Unit 4: Amalgamation
Amalgamation Example 1
Amalgamation Example 2
Amalgamation Example 3
Amalgamation Example 4
Chapter 5 Financial Statements of Insurance Companies Financial Statements of Insurance Companies
Appendix Schedule III to the Companies Act, 2013
Module 3
Chapter 6 Financial Statements of Banking Companies Financial Statements of Banking Companies – Part 1
Financial Statements of Banking Companies – Part 2
Financial Statements of Banking Companies – Part 3
Financial Statements of Banking Companies – Part 4
BankingPracticalExamples
Chapter 7 Departmental Accounts Departmental Accounts
Chapter 8 Accounting for Branches including Foreign Branches Branch Accounting Theory
Branch Accounting Question
Feedback Form

Paper – 6: Auditing and Assurance

Study Material Podcasts
Module 1
Initial Pages
Chapter 1 Nature of Auditing Nature of Auditing
Chapter 2 Basic Concepts in Auditing Basic Concepts in Auditing
Chapter 3 Preparation for an Audit Auditing Engagement
Audit Documentation
Audit Sampling
Chapter 4 Internal Control Internal Control
Internal Control 2
Internal Control and CIS Environment
Chapter 5 Vouching Control Analytical Review Procedures
Vouching Part 1
Vouching Part 2
Vouching Part 3
Vouching Part 4
Vouching Part 5
Vouching Part 6
Module 2
Initial Pages
Chapter 6 Verification of Assets and Liabilities Verification of Assets and Liabilities Part 1
Verification of Assets and Liabilities Part 2
Verification of Assets and Liabilities Part 3
Verification of Assets and Liabilities Part 4
Chapter 7 The Company Audit – I The Company Audit-I Part 1
The Company Audit-I Part 2
The Company Audit-I Part 3
The Company Audit-I Part 4
Chapter 8 The Company Audit – II The Company Audit – II
Chapter 9 Special Audits Special Audits Part-I
Appendix
Auditing Pronouncements
Initial Pages
Auditing Pronouncements
Feedback Form

Paper – 7: Information Technology and Strategic Management

Study Material Podcasts
Section A: Information Technology
Initial Pages
Chapter 1 Business Process Management & IT Chapter 1 Business Process Management & IT Part 1
Chapter 1 Business Process Management & IT Part 2
Chapter 1 Business Process Management & IT Part 3
Chapter 1 Business Process Management & IT Part 4
Chapter 1 Business Process Management & IT Part 5
Chapter 2 Information Systems and IT Fundamentals Information Systems and IT Fundamentals Part 1
Information Systems and IT Fundamentals Part 2
Information Systems and IT Fundamentals Part 3
Information Systems and IT Fundamentals Part 4
Chapter 3 Telecommunications and Networks Introduction
Trends InTelecommunicationPart 1
Telecommunication Network Components Part2
Network Types Part3
Network Topologies Part 4
Network Architecture And Protocols Part 5
Risks And Controls In Networks Part 6
Internet And E-Commerce Part 7
Chapter 4 Business Information System Business Information Systems Part 1
Business Information Systems Part 2
Chapter 5 Business Process Automation through Application Software Business Process Automation through Application Software Part 1
Business Process Automation through Application Software Part 2
Feedback Form
Study Material Podcasts
Initial Pages
Chapter 1 Business Process Management & IT Chapter 1 Business Process Management & IT Part 1
Chapter 1 Business Process Management & IT Part 2
Chapter 1 Business Process Management & IT Part 3
Chapter 1 Business Process Management & IT Part 4
Chapter 1 Business Process Management & IT Part 5
Chapter 2 Information Systems and IT Fundamentals Information Systems and IT Fundamentals Part 1
Information Systems and IT Fundamentals Part 2
Information Systems and IT Fundamentals Part 3
Information Systems and IT Fundamentals Part 4
Chapter 3 Telecommunications and Networks Introduction
Trends InTelecommunicationPart 1
Telecommunication Network Components Part2
Network Types Part3
Network Topologies Part 4
Network Architecture And Protocols Part 5
Risks And Controls In Networks Part 6
Internet And E-Commerce Part 7
Chapter 4 Business Information System Business Information Systems Part 1
Business Information Systems Part 2
Chapter 5 Business Process Automation through Application Software Business Process Automation through Application Software Part 1
Business Process Automation through Application Software Part 2
Feedback Form
Study Material Podcasts
Section B: Strategic Management
Initial Pages
Chapter 1 Business Environment Business Environment Part-I
Business Environment Part-II
Business Environment Part-III
Business Environment Part-IV
Chapter 2 Business Policy and Strategic Management Business Policy and Strategic Management
Chapter 3 Strategic Analysis Strategic Analysis Part 1
Strategic Analysis Part 2
Strategic Analysis Part 3
Strategic Analysis Part 4
Chapter 4 Strategic Planning Strategy Formulation Part1
Strategic Planning Part2
Strategic Planning Part3
Chapter 5 Formulation of Functional Strategy Formulation of Functional Strategy
Chapter 6 Strategy Implementation and Control Strategy Implementation and Control
Chapter 7 Reaching Strategic Edge Reaching Strategic Edge
Feedback Form

CA Syllabus

Download From Here: CA IPCC Syllabus

Chartered Accountant Final Exam Syllabus:

No Subject Name Marks
Group I
Paper 1 Financial Reporting 100 Marks
Paper 2 Strategic Financial Management 100 Marks
Paper 3 Advanced Auditing and Professional Ethics 100 Marks
Paper 4 Corporate and Allied Laws

Section A: Company law

Section B: Allied Laws

100 Marks
Group II
Paper 5 Advanced Management Accounting 100 Marks
Paper 6 Information Systems Control and Audit 100 Marks
Paper 7 Direct Tax Laws 100 Marks
Paper 8 Indirect Tax Laws

Section A: Central Excise (25 marks)

Section B: Service Tax (50 marks)

Section C: Customs & Foreign Trade Policy (25 marks)

100 Marks

CA Syllabus

Detailed Syllabus of CA Final:

Group I
Paper 1: Financial Reporting

  • Framework for Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards
  • Application of Indian Accounting Standards (Ind ASs) and Existing Accounting Standards
  • Application of Guidance Notes issued by ICAI on various accounting aspects.
  • Principles of Integrated Reporting
Paper 2: Strategic Financial

  • Financial Policy and Corporate Strategy
  • Risk Management
  • Advanced Capital Budgeting Decisions
  • Security Analysis
  • Security Valuation
  • Lease Financing
  • Portfolio Management
  • Foreign Exchange Exposure and Risk Management
  • International Financial Management
  • Interest Rate Risk Management
  • Corporate Valuation and Reorganization
  • Islamic Finance
Paper 3: Advanced Auditing and Professional Ethics

Auditing Standards, Statements and Guidance Notes

Risk Assessment and Internal Control

Audit of Limited Companies

Liabilities of Auditors

Audit Reports

Audit Committee and Corporate Governance

Audit of Consolidated Financial Statements

Miscellaneous Audits

Audit under Fiscal Laws

Cost Audit

Special Audit Assignments

Audit of Public Sector Undertakings

Internal Audit, Management and Operational Audit

Investigation and Due Diligence

Concept of Peer Review

Professional Ethics

Paper 4: Corporate and Allied Laws

  • The Companies Act, 2013 and Rules framed thereunder in its entirety with specific reference to section 149 onwards
  • Corporate Secretarial Practice-Drafting of Resolution, Minutes, Notices and Reports
  • The Foreign Exchange Management Act, 1999- Overview
  • The Competition Act, 2002- Overview
  • The Banking Regulation Act, 1949- Overview
  • The Prevention of Money Laundering Act, 2002-Advanced portion
  • The Intellectual Property Rights
  • Foreign Contribution Regulation Act, 2010
  • Legislative framework on listing agreements
  • General Clauses Act, 1897- Overview
  • the Bankruptcy and Insolvency Code, 2015- Overview
  • The Arbitration and Conciliation Act, 1996-Overview
  • The Societies Registration Act, 1860- Overview
  • The Indian Trust Act, 1882- Overview
  • The Co-operative Societies Act, 1912- Overview
Group II
Paper 5: Advanced Management Accounting

  • • Modern Business Environment
  • • Lean System and Innovation
  • • Cost and Management Accounting Techniques
  • Strategic Decision-Making
  • Pricing Strategies / Decisions
  • Budgetary Control – Behavioural Aspects
  • Control through Standard Costing – Analysis and Interpretation of Variances
  • Divisional Performance Measures
  • Divisional Transfer Pricing
  • Strategic Analysis of Operating Income
  • Application of Quantitative Methods to Management Accounting
Paper 6: Information Systems Control and Audit

  • Indian Financial System
  • Capital Market
  • Commodity Market
  • Derivatives Analysis and Valuation
  • Merchant Banking
  • Mutual Funds
  • Factoring and Forfaiting
  • Credit Rating
  • Securitization
  • Private Equity
  • Investment Banking
  • The Securities and Exchange Board of India Act, 1992
  • Legislative framework on listing agreements
  • The Securities Contract (Regulation) Act, 1956
  • Chapter III-D of the RBI Act, 1934

 

Paper 7 Direct Tax Laws

  • Advanced Direct Tax Laws: Law and Procedures under the Income-tax Act, 1961
  • Special provisions relating to companies and certain persons other than a company
  • Liability in Special Cases
  • Tax Planning, Tax Avoidance & Tax Evasion
  • Income-tax Authorities
  • Procedure for assessment
  • Appeals and Revision
  • Settlement of Tax Cases
  • Penalties
  • Offences & Prosecution
  • Miscellaneous Provisions
  • Collection & Recovery of Tax, Refunds
  • Other Provisions
  • Including firms, LLPs, Trusts, AOPs, BOIs, Securitsation Trusts, Business Trusts, Investment Fund etc.
  • Representative assessees, Executors etc

International Taxation:

  • International Taxation provisions under the Income-tax Act, 1961, including
  • Equalisation levy
  • Overview of Model Tax Conventions 4
  • Tax treaties: application and interpretation
  • Tax Information Exchange Agreements
  • Base Erosion and Profit Shifting
  • Law and Procedures under the Black Money Undisclosed Foreign Income and Assets and Imposition of Tax Act, 2015.
Paper 8 Indirect Tax Laws

  • Central Excise Law as contained in the Central Excise Act, 1944 and the Central Excise Tariff Act, 1985
  • Law relating to service tax as contained in the Finance Act, 1994 as amended from time to time.
  • Goods and Services Tax (GST) – Overview of proposed GST in India
  • Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975
  • Foreign Trade Policy to the extent relevant to the indirect tax laws

CA Syllabus

Get Detailed: CA Final Syllabus

New CA Course Structure

CA CPT Revised Syllabus 2023

Paper 1

Principles and Practices of Accounting

100 Marks Descriptive /Subjective Type
Paper 2 Business Law & Business Correspondence and Reporting 100 Marks Descriptive/Subjective Type
Section A: Business Law – 60 Marks
Section B: Business Correspondence and Reporting – 40 Marks
Paper 3 Business Mathematics Logical Reasoning and Statistics 100 Marks Objective Type
Paper 3 – Part I: Business Mathematics and Logical Reasoning (60 Marks)
Paper 3 – Part II: Statistics (40 Marks)
Paper 4 Business Economics & Business and Commercial Knowledge 100 Marks Objective Type
Paper 4 – Part I: Business Economics (60 Marks)

Paper 4 – Part II: Business and Commercial Knowledge (40 Marks)

CA Syllabus

Preparation Books for CA Exam

Objective Commerce (For CA, ICWA, CS, MBA, M.Com. Etc.) Download
Plumber’s Exam Preparation Guide Download
Building Contractor’s Exam Preparation Guide Download
The Development Of Accounting In An International Context Download
General Economics: For CA Common Proficiency Test (CPT) Download
FE Review Manual, Third Edition Download
Exam Prep: Fire Investigator Download

CA Syllabus

CA Course Details

Massive numbers of students apply for the Chartered Accountant Notification and looking for the ca course details. For the convenience of the applicants, we have provided the all essential details CA Course Syllabus in CPT etc. Students who have qualified in cpt, graduate/post graduates in commerce with 55%, other graduates or post graduates with 60% are applicable to apply for this programme.

Individuals are informed that you need register 9 months before the exam. Common Proficiency Test is organized twice in the year in the month of June/December. Aspirants who are preparing for the Chartered Accountant exam must prepare well with the help of the above provided CA revised Syllabus 2023.

Important Note:

Candidates may get CA Syllabus 2023 through official link that is given above. You can also bookmark this page by pressing CTRL + D. Stay connected with us for getting latest information.

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