If you are preparing for CA Intermediate, the first thing you need to know is the CA Inter Group 1 Subjects. This group has three main papers – Advanced Accounting, Corporate and Other Laws, and Taxation. These subjects cover the basics of accounts, company laws, income tax, and GST. They form the base of your CA journey and are very important for both exams and real practice.
What is CA Inter Group 1
- CA Intermediate is the second level in the CA Course by ICAI (Institute of Chartered Accountants of India).
- The course has 2 groups (Group 1 and Group 2) as you can attempt one group first or both together.
- CA Inter Group 1 Subjects include three papers under the new scheme. ICAI calls them:
- Advanced Accounting
- Corporate and Other Laws
- Taxation (with two sections: Income-tax + Goods & Services Tax)
CA Inter Group 1 Subjects & Their Structure
Here is a clear table showing the CA Inter Group 1 Subjects, marks, and main parts.
Detailed Topics in Each Subject
To plan your studies for CA Inter Group 1 Subjects, you must know what topics come in each paper. Here are lists from official ICAI notifications.
Advanced Accounting (Paper 1)
Topics include:
- Accounting Standards (many of them) like Presentation, Disclosures, Revenue, Assets, Liabilities, etc.
- Framework for Preparation & Presentation of Financial Statements.
- Applicability of Accounting Standards.
- Special transactions: Amalgamation, Internal Reconstruction, Buy-back of Shares, Branches (including foreign branches) etc.
Corporate and Other Laws (Paper 2)
Parts:
- Part I: Company Law & LLP Law — incorporation, share capital, management, audit, etc.
- Part II: Other Laws — acts like General Clauses Act, Interpretation of Statutes, Foreign Exchange Management Act, etc.
Taxation (Paper 3)
Two sections:
- Section A: Income-Tax Law — income computations, deductions, exemptions, residence, scope, aggregation, set-off and carry forward of losses, etc.
- Section B: Goods & Services Tax (GST) — supply rules, input tax credit, time & value of supply, registration, returns, e-way bills etc.
How the Exam Pattern Works for CA Inter Group 1
Here are features of the exam for CA Inter Group 1 Subjects you must know:
- Each paper is 3 hours long.
- Marks per paper are 100.
- Some MCQs are included now (Objective questions) + Subjective ones. Roughly 30% MCQ, 70% subjective in many papers.
- No negative marking for wrong answers in MCQs.
- Passing criteria: must get 40% marks in each paper AND 50% aggregate across the group.
Important Changes in the New Syllabus
ICAI made changes in CA Inter Group 1 Subjects recently. These are important:
- The subject “Accounting” and another older subject have been merged and renamed “Advanced Accounting”.
- More focus on modern accounting standards and real world examples.
- Clearer divisions of law subjects. Some topics added or removed.
Why CA Inter Group 1 Subjects are Important
- They build your base. These are the first subjects you tackle at the CA Inter level. If you understand them well, Group 2 becomes easier.
- Taxation and corporate laws are used a lot in practice. If you do these well, you are more confident in job, articleship, or when doing CA Final.
- Advanced Accounting is heavy (lots of rules, standards). Mastering it helps you in other subjects too.
How to Study These Subjects Well
Here are tips to make CA Inter Group 1 Subjects easier to pass:
- Make a study plan
- Decide which subject you’ll start first (for many, Advanced Accounting or Taxation).
- Give time for revision and practice.
- Understand concepts, don’t just memorize
- For example, why a particular accounting standard works as it does.
- In Taxation, understand how income is computed rather than just formulas.
- Use ICAI materials
- Official syllabus PDF from ICAI.
- Past exam papers.
- Practice lots of problems
- Especially for accounting, do many numerical questions.
- In laws, write answers many times to build speed.
- Revise law and tax changes often
- Laws and tax rules change. GST rules, company law amendments, etc. Stay updated.
- Laws and tax rules change. GST rules, company law amendments, etc. Stay updated.
- Mock tests / timed practice
- Do mocks in exam condition. Time yourself. This builds confidence.
Study Timeline (for CA Inter Group -1)
Here’s a sample 3-month plan if you start now and your Group 1 exam is in three months:
| Month | What to Focus On |
| Month 1 | Cover basics: Accounting Standards + Company Law + Income Tax basics. |
| Month 2 | Do tougher parts: Consolidation, special transactions (Accounting); Other Laws; GST & more Income Tax. |
| Month 3 | Solve past papers, mock tests; revise law amendments and tricky accounting standards; polish presentation. |
Conclusion
CA Inter Group 1 subjects (Advanced Accounting; Corporate & Other Laws; Taxation) are the foundation of the Intermediate level. If you plan well, practice hard, and stay updated, you can clear them strongly. Use simple study, focus, and revision.
Frequently Asked Questions (FAQs)
Q.1 Can I attempt only Group 1 first?
Ans. Yes. You can take CA Inter Group 1 Subjects exam first. Then Group 2 later.
Q.2 What are passing marks in each subject?
Ans. 40% in each paper & 50% aggregate.
Q.3 How many marks is MCQ part?
Ans. About 30% in many papers.
Q.4 Are subjects same every exam?
Ans. Mostly yes, but ICAI makes small changes. Check the latest syllabus.
