Admission Open for CA Foundation Nov 2022 Batch | Starting from May 18CA Intermediate Syllabus for Nov 2022 Exam – Download PDF
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.
Table of Contents
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 |
|---|---|
| 1 | Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve-outs. |
| 2 | Framework for Preparation and Presentation of Financial Statements |
| 3 | Applications of Accounting Standards |
| 4 | Company Accounts |
| 5 | Accounting for Special Transactions |
| 6 | Special 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 |
|---|---|
| 1 | Preliminary |
| 2 | Incorporation of Company and Matters Incidental thereto |
| 3 | Prospectus and Allotment of Securities |
| 4 | Share Capital and Debentures |
| 5 | Acceptance of Deposits by Companies |
| 6 | Registration of Charges |
| 7 | Management and Administration |
| 8 | Declaration and Payment of Dividend |
| 9 | Accounts of Companies |
| 10 | Audit 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 |
|---|---|
| 1 | The Contract Act, 1872 |
| 2 | The Negotiable Instruments Act, 1881 |
| 3 | The General Clauses Act, 1897 |
| 4 | Interpretation 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 |
|---|---|
| 1 | Overview of Cost and Management Accounting |
| 2 | Ascertainment of Cost and Cost Accounting System |
| 3 | Methods of Costing |
| 4 | Cost 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 |
|---|---|
| 1 | Basic Concepts |
| 2 | Residential Status and scope of total income |
| 3 | Incomes that do not form part of total income (other than charitable trusts and institutions, political parties, and electoral trusts) |
| 4 | Heads of income and provisions governing computation of income under different heads |
| 5 | Income of other persons included in the assessee’s total income |
| 6 | Aggregation of income; set-off, or carry forward and set-off of losses |
| 7 | Deductions from gross total income |
| 8 | Computation of total income and tax liability of individuals |
| 9 | Advance tax, tax deduction at source, and Introduction to tax collection at source |
| 10 | Provisions for filing return of income and self-assessment |
Part B. Indirect Taxes
| S. No. | Contents |
|---|---|
| 1 | Concept of Indirect Taxes |
| 2 | Goods and Service Tax (GST) Laws |
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.
| S. No. | Contents |
|---|---|
| 1 | Application of Accounting Standards |
| 2 | Special Aspects of Company Accounts |
| 3 | Reorganization and Liquidation of Companies |
| 4 | Banking Companies and Non-Banking Financial Companies and regulatory requirements thereof |
| 5 | Consolidated Financial Statements |
| 6 | Dissolution 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 |
|---|---|
| 1 | Nature, Objective, and Scope of Audit |
| 2 | Audit Strategy, Audit Planning, and Audit Programme |
| 3 | Audit Documentation and Audit Evidence |
| 4 | Risk Assessment and Internal Control |
| 5 | Fraud and Responsibilities of the Author in this regard |
| 6 | Audit in an Automated Environment |
| 7 | Audit Sampling |
| 8 | Analytical Procedures |
| 9 | Audit of Items of Financial Statements |
| 10 | The Company Audit |
| 11 | Audit Report |
| 12 | Audit of Banks |
| 13 | Audit 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 |
|---|---|
| 1 | Automated Business Processes |
| 2 | Financial and Accounting Systems |
| 3 | Information Systems and its Components |
| 4 | E-commerce, M-commerce, and Emerging Technologies |
| 5 | Core 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 |
|---|---|
| 1 | Introduction to Strategic Management |
| 2 | Dynamics of Competitive Strategy |
| 3 | Strategy Management Process |
| 4 | Corporate Level Strategies |
| 5 | Business Level Strategies |
| 6 | Functional Level Strategies |
| 7 | Organization and Strategic Leadership |
| 8 | Strategy 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 |
|---|---|
| 1 | Financial Management and Financial Analysis |
| 2 | Financing Decisions |
| 3 | Capital Investment and Dividend Decisions |
| 4 | Management 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 |
|---|---|
| 1 | Determination of National Income |
| 2 | Public Finance |
| 3 | The Money Market |
| 4 | International 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 PDF | Click 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.
| Paper | Subject/Section | Marks | Type |
|---|---|---|---|
| Paper 1 | Accounting | (100 Marks) | Descriptive |
| Paper 2 | Corporate Laws and Other Laws | (100 Marks) | 70% Descriptive 30% Objective |
| Corporate Laws | (60 Marks) | ||
| Other Laws | (40 Marks) | ||
| Paper 3 | Cost and Management Accounting | (100 Marks) | Descriptive |
| Paper 4 | Taxation | (100 Marks) | 70% Descriptive 30% Objective |
| Direct Tax Laws | (60 Marks) | ||
| Indirect Tax Laws | (40 Marks) | ||
| Paper 5 | Advanced Accounting | (100 Marks) | Descriptive |
| Paper 6 | Auditing and Assurance | (100 Marks) | 70% Descriptive 30% Objective |
| Paper 7 | Enterprise Information System and Strategic Management | (100 Marks) | 70% Descriptive 30% Objective |
| Enterprise Information System | (50 Marks) | ||
| Strategic Management | (50 Marks) | ||
| Paper 8 | Financial 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:
- Accounting topics of paper 1 have been shifted to paper 5 advanced accounting.
- 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:
- Underwriting of shares and debentures.
- Valuation of goodwill.
- Application of Guidance Notes issued by the ICAI on specified accounting aspects.
- Financial Reporting of Insurance Companies and Mutual Funds and regulatory requirements thereof.
- 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.
| Particulars | Details |
|---|---|
| Conducting Body | ICAI |
| Exam mode | Pen and Paper based |
| Types of question | Objective and subjective |
| Medium of exam | English and Hindi |
| Total no. of papers | 8 papers |
| No. of marks | 800 marks (100 per paper) |
| Negative marking | No 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.