CA Intermediate Syllabus for Nov 2022 Exam – Download PDF

CA Intermediate Rankers of Dec 2021

CA Intermediate Syllabus Nov 2022 – The ICAI has released the CA Intermediate syllabus for 2022 exams on its website. So, you can download the CA Intermediate syllabus pdf from the official website or from this page.

CA Intermediate is the second level of the Chartered Accountancy Course. Unlike CA Foundation, the CA Inter syllabus includes eight subjects that are divided into 2 groups i.e., Group 1 and 2. These eight CA Inter subjects cover accounting, taxation, finance, law, management, etc.

Check out the CA Intermediate Subjects list for the Nov 2022 exams,

CA Intermediate Group 1 Subjects:

Paper 1 – Accounting
Paper 2 – Corporate Laws and Other Laws
Paper 3 – Cost and Management Accounting
Paper 4 – Taxation

CA Intermediate Group 2 Subjects:

Paper 5 – Advanced Accounting
Paper 6 – Auditing and Assurance
Paper 7 – Enterprise Information System and Strategic Management
Paper 8 – Financial Management and Economics for Finance

In this article, you’ll know the CA Intermediate Syllabus and Subjects for the Nov 2022 exams. Furthermore, we have also mentioned the marks weightage of the CA Intermediate subjects.

ICAI CA Intermediate Syllabus And Subjects for Nov 2022

In the following section, you’ll get the ICAI CA Intermediate chapter-wise syllabus for the Nov 2022 exams.

Paper 1. Accounting

The whole CA Inter accounts syllabus 2022 is divided into 6 parts and students should go through each of them in detail. Check the table below to know the CA Intermediate syllabus 2022 for Paper 1 i.e., Accounting.

Objective: To make the students learn the ability to apply the accounting standards and legislations to various transactions and events. It also helps in preparing and presenting the financial statements of businesses.

S No.Contents
1Process of formulation of Accounting Standards including
Ind ASs (IFRS converged standards) and IFRSs;
convergence vs adoption; objective and concepts of carve-outs.
2Framework for Preparation and Presentation of Financial Statements
3Applications of Accounting Standards
4Company Accounts
5Accounting for Special Transactions
6Special Type of Accounting

Must Read: CA Course

Students can also read the CA Intermediate Study Plan for the Nov 2022 exams.

Paper 2. Corporate and Other Laws

Given below is the detailed CA Intermediate syllabus of Corporate and Other Law. Candidates appearing for the Intermediate exam should go through all the topics of CA Inter Law syllabus.

Part I. Company Law (The Companies Act, 2013 – Sections 1 to 148)

Objective: The students here will develop an understanding of the provisions of company law. Apart from that, they’ll learn how to address application-oriented issues.

S. No.Contents
1Preliminary
2Incorporation of Company and Matters Incidental thereto
3Prospectus and Allotment of Securities 
4Share Capital and Debentures
5Acceptance of Deposits by Companies
6Registration of Charges
7Management and Administration
8Declaration and Payment of Dividend
9Accounts of Companies
10Audit and Auditors

Part II. Other Laws

Objective: To make the students understand the selected legislations’ provisions and learn to address the application-oriented issues. The students will also understand the rules for the interpretation of statutes.

S. No.Contents
1The Contract Act, 1872
2The Negotiable Instruments Act, 1881
3The General Clauses Act, 1897
4Interpretation of statutes

Paper 3. Cost and Management Accounting

The CA Intermediate syllabus 2022 for paper 3 i.e., Cost and Management Accounting is given below in the table. Every topic of the CA Intermediate costing syllabus is important for students, as it is also a scorable subject.

Objective:

  • To acquire the ability to determine the prices by establishing the cost associated with the production of products and provisions of services and develop an understanding of the basic concepts.
  • To make students understand the cost accounting statements.
  • Students will learn how to use the information for finding costs, planning, controlling and decision making.
S. No.Contents
1Overview of Cost and Management Accounting
2Ascertainment of Cost and Cost Accounting System 
3Methods of Costing
4Cost Control and Analysis

Paper 4. Taxation

CA Inter Taxation is a subject that requires continuous revisions. The CA Inter syllabus for taxation is divided into two parts- Income tax law and indirect taxes. Students can check out a detailed Taxation syllabus for the 2022 exams from the table below.

Objective: To understand the provisions of Income Tax law & GST law, and to apply the acquired knowledge in computations and address the application-oriented issues.

Part A. Income Tax Law

S. No.Contents
1Basic Concepts
2Residential Status and scope of total income
3Incomes that do not form part of total income (other than charitable
trusts and institutions, political parties, and electoral trusts)
4Heads of income and provisions governing computation of
income under different heads
5Income of other persons included in the assessee’s total income
6Aggregation of income; set-off, or carry forward and set-off of losses
7Deductions from gross total income
8Computation of total income and tax liability of individuals
9Advance tax, tax deduction at source, and Introduction to tax
collection at source
10Provisions for filing return of income and self-assessment 

Part B. Indirect Taxes

S. No.Contents
1Concept of Indirect Taxes
2Goods and Service Tax (GST) Laws

Check out the CA Intermediate Group 1 study plan for the 2022 exams.


    Get all the details about the CA Intermediate Course


    Paper 5. Advanced Accounting

    Check the table below to know the CA Inter Advanced Accounting syllabus for the Nov 2022 exams.

    Objective:

    • To be able to apply the accounting standards and legislations to various events and transactions. Acquire the ability to prepare and present the financial statements of businesses.
    • To develop the understanding and to apply financial reporting and regulatory requirements of Banking companies and NBFCs.
    S. No.Contents
    1Application of Accounting Standards
    2Special Aspects of Company Accounts
    3Reorganization and Liquidation of Companies
    4Banking Companies and Non-Banking Financial Companies and
    regulatory requirements thereof
    5Consolidated Financial Statements
    6Dissolution of partnership firms

    Paper 6. Auditing and Assurance

    Given below is the CA Intermediate syllabus 2022 for auditing and assurance.

    Objective: To understand the concepts of auditing and also the generally accepted auditing procedures, techniques and skills. Other than that, acquire the ability to apply the knowledge in audit and attestation engagements.

    S. No.Contents
    1Nature, Objective, and Scope of Audit
    2Audit Strategy, Audit Planning, and Audit Programme
    3Audit Documentation and Audit Evidence
    4Risk Assessment and Internal Control
    5Fraud and Responsibilities of the Author in this regard
    6Audit in an Automated Environment
    7Audit Sampling
    8Analytical Procedures
    9Audit of Items of Financial Statements
    10The Company Audit
    11Audit Report
    12Audit of Banks
    13Audit of Different Types of Entities

    Paper 7. Enterprise Information System and Strategic Management

    This CA Intermediate subject is divided into 2 sections namely – Enterprise Information System, and Strategic Management. The syllabus for both sections is mentioned in the table below. While studying for paper 7, the students will learn about information systems and how it is making their impact on processes and controls.

    Section A. Enterprise Information System

    Objective: To understand the technology-enabled Information Systems and its impact on enterprise-wide processes, risks and controls.

    S. No.Contents
    1Automated Business Processes
    2Financial and Accounting Systems
    3Information Systems and its Components
    4E-commerce, M-commerce, and Emerging Technologies
    5Core Banking Systems

    Section B. Strategic Management

    Objective: To understand the concepts of strategic management and techniques and the ability to apply the same in business situations.

    S. No.Contents
    1Introduction to Strategic Management
    2Dynamics of Competitive Strategy
    3Strategy Management Process
    4Corporate Level Strategies
    5Business Level Strategies
    6Functional Level Strategies
    7Organization and Strategic Leadership
    8Strategy Implementation and Control

    Paper 8. Financial Management and Economics for Finance

    The last subject of the CA Intermediate Syllabus 2022 deals with Financial management and is also divided into 2 sections. The first part is financial management and the second part is economics for finance. The table below shows the CA Intermediate syllabus for paper 8.

    Part A. Financial Management

    Objective: To understand different aspects of Financial Management and to apply such knowledge in decision-making.

    S. No.Contents
    1Financial Management and Financial Analysis
    2Financing Decisions
    3Capital Investment and Dividend Decisions
    4Management of Working Capital

    Part B. Economics for Finance

    Objective: To understand the theories and concepts of Economics in the context of Finance and to address application-oriented issues.

    S. No.Contents
    1Determination of National Income
    2Public Finance
    3The Money Market
    4International Trade

    For better preparation, students can check out CA Intermediate Papers of the previous years.

    Download CA Intermediate Nov 2022 Syllabus PDF

    Download CA Intermediate Syllabus Nov 2022 PDFClick Here

    Along with downloading the CA Inter Syllabus PDF, we also suggest you download the CA Intermediate Study Material PDFs and start preparing for the CA Intermediate Exam. Time goes by soon and you don’t realize when exams are near, so utilize your study time well. Dedicate yourself to the Intermediate studies and make sure that you clear the exams in just one go. 

    Must Check: Preparation Strategy for CA Intermediate Group 2 Papers

    CA Intermediate Subjects and Marks Distribution

    In the below table, you’ll get the CA Intermediate Subjects weightage and the marks distribution for the Nov 2022 exams.

    PaperSubject/SectionMarksType
    Paper 1Accounting(100 Marks)Descriptive
    Paper 2Corporate Laws and Other Laws(100 Marks)70% Descriptive
    30% Objective
    Corporate Laws(60 Marks)
    Other Laws(40 Marks)
    Paper 3Cost and Management Accounting(100 Marks)Descriptive
    Paper 4Taxation(100 Marks)70% Descriptive
    30% Objective
    Direct Tax Laws(60 Marks)
    Indirect Tax Laws(40 Marks)
    Paper 5Advanced Accounting(100 Marks)Descriptive
    Paper 6Auditing and Assurance(100 Marks)70% Descriptive
    30% Objective
    Paper 7Enterprise Information System and
    Strategic Management
    (100 Marks)70% Descriptive
    30% Objective
    Enterprise Information System(50 Marks)
    Strategic Management(50 Marks)
    Paper 8Financial Management and
    Economics for Finance
    (100 Marks)Descriptive
    Financial Management(60 Marks)
    Economics for Finance(40 Marks)

    Students can check out complete and detailed Section-Wise Weightage of CA Intermediate Exams. As we all know that the CA Intermediate Syllabus is lengthy, so make a proper study plan for better preparation.

    CA Intermediate Syllabus Updates – Nov 2022

    ICAI has made changes in the CA Inter syllabus for the 2022 exams. ICAI has added some new topics and reduced some old topics from the ICAI syllabus. Given below are all the changes in the CA Syllabus done by ICAI for the 2022 examination.

    Addition of Topics in the CA Intermediate Syllabus 2022

    All the updates which are made by the ICAI for the May/Nov 2022 exam are mentioned below:

    1. Accounting topics of paper 1 have been shifted to paper 5 advanced accounting.
    2. ICAI has added dissolution of Partnership firms including piecemeal distribution of assets along with the conversion of partnership firm into a company and sale to a company which is an issue related to accounting in limited liability partnership. 

    Deduction of Topics in the CA Intermediate Syllabus Nov 2022

    All the topics which are deducted from the CA Inter Syllabus for Nov 2022 by the ICAI are mentioned below:

    1. Underwriting of shares and debentures.
    2. Valuation of goodwill.
    3. Application of Guidance Notes issued by the ICAI on specified accounting aspects.
    4. Financial Reporting of Insurance Companies and Mutual Funds and regulatory requirements thereof.
    5. Parties to notes, Bills and Cheques, Presentment of Negotiable Instruments, Payment & Interest, and Noting & Protest.

    CA Intermediate Exam Nov 2022 – Overview

    Students eligible for the CA Intermediate course should know the details about the exams. Check the table to get the basic overview of the CA Intermediate Nov 2022 exams.

    ParticularsDetails
    Conducting BodyICAI
    Exam modePen and Paper based
    Types of questionObjective and subjective
    Medium of examEnglish and Hindi
    Total no. of papers8 papers
    No. of marks800 marks (100 per paper)
    Negative markingNo negative marking

    Check out the complete CA Inter Date Sheet May 2022

    To know the CA Intermediate Exam Pattern for Nov 2022 in detail, students can click on this link.

    This is all about the CA Intermediate syllabus for Nov 2022 exams that you need to know. In this article, you’ve read about the syllabus, and CA Inter subjects in detail, along with the marking scheme, and updations in the CA Intermediate Syllabus 2022. 

    FAQ

    Ques 1. How to download the CA Intermediate Syllabus 2022 PDF?

    Ans. Students can download the pdf for the CA Inter syllabus 2022 from the ICAI website. However, we have also mentioned the direct downloadable link to download the revised syllabus. 

    Ques 2. Is the CA Inter Syllabus lengthy?

    Ans. Yes, the syllabus of CA Inter is lengthy. However, if students start preparing for the exams early and properly manage their time, then they can easily complete their syllabus on time. And then only, they’ll have enough time to revise and solve mock test papers. 

    Ques 3. What is the CA Intermediate syllabus of Group 1?

    Ans. In the CA Intermediate group 1 syllabus, students will be going to learn about accounting, corporate and other laws, cost and management accounting and taxations. 

    Ques 4. What are the CA Inter Group 2 subjects?

    Ans. The CA inter group 2 subjects are Advanced Accounting, Auditing, and Assurance, Enterprise Information Systems & Strategic Management (Section A and Section B), Financial Management & Economics for Finance.

    Ques 5. What are the study tips to clear the CA Intermediate Exams?

    Ans. All students should make proper notes, follow their timetable, revise a few times before the exams, and solve mock test papers. Start your preparation early so that you can give each subject sufficient time. 

    Ques 6. How many attempts are allowed in CA Intermediate Exams?

    Ans. A Chartered Accountancy student can take 8 attempts for CA Intermediate Exams. After which, they have to register for the CA Intermediate course again.