CA Intermediate Syllabus & Subjects 2022 for Nov Exams – Download PDF

The ICAI has released the CA Intermediate syllabus 2022 for the Nov exams. Students can download the syllabus pdf from the BOS portal of the ICAI official website or this page.

The CA Intermediate course includes eight subjects divided into two groups – Groups 1 & 2. Before preparing for the Intermediate exams, students must go through the complete syllabus of each subject to know the topics that need to be covered. It will also contain the marking scheme of the topics.

So, in this article, you’ll know the CA Inter syllabus and subjects for the Nov 2022 exams according to the ICAI study material. Furthermore, we have also mentioned the marks weightage and exam pattern.

ICAI CA Intermediate Syllabus 2022

ICAI CA Intermediate Subjects Syllabus 2022

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 accounting standards and legislation to various transactions and events. It also helps in preparing and presenting the financial statements of businesses.

ContentsTopics
Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve-outs.
Framework for Preparation and Presentation of Financial Statements
Applications of Accounting Standards
  • AS 1 : Disclosure of Accounting Policies
  • AS 2 : Valuation of Inventories
  • AS 3 : Cash Flow Statements
  • AS 10 : Property, Plant and Equipment
  • AS 11 : The Effects of Changes in Foreign Exchange Rates
  • AS 12 : Accounting for Government Grants
  • AS 13 : Accounting for Investments
  • AS 16 : Borrowing Costs
Company Accounts
  • Preparation of financial statements
  • Managerial Remuneration;
  • Profit (Loss) prior to incorporation;
  • Accounting for bonus issue and right issue;
  • Redemption of preference shares;
  • Redemption of debentures.
Accounting for Special Transactions
  • Investment;
  • Insurance claims for loss of stock and loss of profit;
  • Hire- purchase and Instalment sale transactions.
Special Type of Accounting
  • Departmental Accounting;
  • Accounting for Branches including foreign branches;
  • Accounts from Incomplete Records.

Must Read: CA Course

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 the 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

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

Part II. Other Laws

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

TopicsContent
The Contract Act, 1872(Specific contracts covered from section 123 onwards): Contract of Indemnity and Guarantee, Bailment, Pledge, Agency
The Negotiable Instruments Act, 1881Meaning of Negotiable Instruments, Characteristics, Classification of Instruments, Different provisions relating to Negotiation, Negotiability, Assignability, Right and Obligation of parties, presentment of Instruments, Rules of Compensation
The General Clauses Act, 1897Important Definitions, Extent and Applicability, General Rules of Construction, Powers and Functionaries, Provisions as to Orders, Rules, etc. made under Enactments, Miscellaneous
Interpretation of statutesRules of Interpretation of statutes, Aids to interpretation, Rules of Interpretation/construction of Deeds and Documents

    Get all the details about the CA Intermediate Course


    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.

    Module 1:

    ChaptersTopic
    Chapter 1Introduction to Cost and Management Accounting
    Chapter 2Material Cost
    Chapter 3Employee Cost
    Chapter 4Overheads: Absorption Costing Method
    Chapter 5Activity Based Costing
    Chapter 6Cost Sheet
    Chapter 7Cost Accounting System

    Module 2:

    ChaptersTopic
    Chapter 8Unit & Batch Costing
    Chapter 9Job Costing and Contract Costing
    Chapter 10Process & Operation Costing
    Chapter 11Joint Products & By Products
    Chapter 12Service Costing
    Chapter 13Standard Costing
    Chapter 14Marginal Costing
    Chapter 15Budget and Budgetary Control

    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

    Module 1:

    ChaptersTopic
    Chapter 1Basic Concepts
    Chapter 2Residence and Scope of Total Income
    Chapter 3Incomes which do not form part of Total Income

    Module 2:

    ChapterTopic
    Chapter 4Heads of Income
    • Unit 1: Salaries
    • Unit 2: Income from House Property
    • Unit 3: Profits and Gains of Business or Profession
    • Unit 4: Capital Gains
    • Unit 5: Income from Other Sources

    Module 3:

    ChapterTopic
    Chapter 5Income of Other Persons included in Assessee’s Total Income
    Chapter 6Aggregation of Income, Set-off and Carry Forward of Losses
    Chapter 7Deductions from Gross Total Income
    Chapter 8Computation of Total Income and Tax Payable
    Chapter 9Advance Tax, Tax Deduction and Introduction to Tax Collection at Source
    Chapter 10Provisions for filing Return of Income and Self-assessment

    Part B. Indirect Taxes

    Module 1:

    ChapterTopic
    Chapter 1GST in India – An Introduction
    Chapter 2Supply under GST
    Chapter 3Charge of GST
    Chapter 4Exemptions from GST
    Chapter 5Time and Value of Supply
    • Unit I: Time of Supply
    • Unit II: Value of Supply

    Module 2:

    ChapterTopic
    Chapter 6Input Tax Credit
    Chapter 7Registration
    Chapter 8Tax Invoice: Credit and Debit Notes; E-way Bill
    Chapter 9Payment of Tax
    Chapter 10Returns

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


    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.
    ChapterTopic
    Chapter 1Application of Accounting Standards
    Chapter 2Partnership Accounts
    • Unit 1: Dissolution of Partnership Firms
    • Unit 2: Amalgamation, Conversion & Sale of Partnership Firms
    Chapter 3Accounting for Employee Stock Option Plans
    Chapter 4Buyback of Securities and Equity Shares with Differential Rights
    Chapter 5Amalgamation of Companies
    Chapter 6Internal Reconstruction
    Chapter 7Liquidation of Companies
    AppendixSchedule-III to The Companies Act, 2013
    Chapter 8Banking Companies
    • 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
    • Annexures
    Chapter 9Non-Banking Financial Companies
    Chapter 10Consolidated Financial Statements
    Accounting PronouncementsAccounting Standards

    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.

    ChapterTopic
    Chapter 1Nature, Objective and Scope of Audit
    Chapter 2Audit Strategy, Audit Planning and Audit Programme
    Chapter 3Audit Documentation and Audit Evidence
    Chapter 4Risk Assessment and Internal Control
    Chapter 5Fraud and Responsibilities of the Auditor in this Regard
    Chapter 6Audit in an Automated Environment
    Chapter 7Audit Sampling
    Chapter 8Analytical Procedures
    Chapter 9Audit of Items of Financial Statements
    Chapter 10The Company Audit
    Chapter 11Audit Report
    Chapter 12Audit of Banks
    Chapter 13Audit of Different Types of Entities
    Auditing Pronouncements
    • Announcements of the Council
    • Standards
    • SA 200-299
    • SA 300-399
    • SA 500-699
    • SA 700-799

    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.

    ChapterTopic
    Chapter 1Scope and Objectives of Financial Management
    Chapter 2Types of Financing
    Chapter 3Financial Analysis and Planning – Ratio Analysis
    Chapter 4Cost of Capital
    Chapter 5Financing Decisions – Capital Structure
    Chapter 6Financing Decisions – Leverages
    Chapter 7Investment Decisions
    Chapter 8Risk Analysis in Capital Budgeting
    Chapter 9Dividend Decisions
    Chapter 10Management of Working Capital
    • 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

    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 Syllabus 2022 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 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. 

    You can also check this CA Inter Study Plan to clear the Nov 2022 exams on the first attempt.


    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.

    Students can check their CA Inter result from this page.


    CA Intermediate Exam Pattern

    Check the CA Intermediate Exam Pattern for the 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 Nov 2022

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

    Due to the lengthy syllabus and difficult topics, it is not easy to pass the CA Inter exams. To clear the exams, you must complete the course early, revise it at least two times and practice mock test papers.

    Therefore, 2-3 months are not enough to clear the CA Intermediate exams. It will take around 7 months.

    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. What are the CA Inter Group 1 subjects?

    Ans. The CA Inter group 1 subjects are:

    • Accounting
    • Corporate & Other Laws
    • Cost & Management Accounting
    • Taxation

    Ques 3. 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), and Financial Management & Economics for Finance.

    Ques 4. When will ICAI issue the Syllabus for May 2023?

    Ans. The ICAI will soon release the CA Inter May 2023 syllabus on its official website. Till then, students can refer to the syllabus available right now.

    Ques 5. 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 6. Which group of CA Inter is easy to clear?

    Ans. For those students who face difficulty in studying the theory subjects, group 1 will be easier for them as it has less theory portion.

    Ques 7. Does CA Intermediate have Maths?

    Ans. No, in the CA Intermediate course, there is no special subject of maths.

    Ques 8. 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.