CA Syllabus
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are providing you all the details related to Chartered Accountants CPT/IPCC/Final/ATC
Exam Pattern and syllabus. If you are going to participate in Common
Proficiency Test then you should have the full knowledge of CA syllabus and
exam pattern. Our experts will give you complete details related to syllabus of
this entrance examination.Institute of Chartered Accountants of India is one the reputed institute
which operates CPT, IPCC, Final and ATC Exam every year for providing admission
for CA program. There are huge numbers of students who every year attends this
entrance examination but only eligible candidate’s gets success in this
entrance to take admission in CA course. Institute of Chartered Accountants of
India provides Chartered Accountants courses to eligible applicants and to
check talent and knowledge .of candidates it operates entrance examination.
Dear candidates, if you one of them who are going to appear in
this upcoming exam then you are required to visit CA Syllabus completely which
is available here. By the help of CA Syllabus, appearing candidates can get
more help in their well preparation. All appearing aspirants are advised to
prepare according to the syllabus of Chartered Accountants. In the upcoming
section applicants will eligible to get the information of downloading call
letter syllabus. All eligible applicants need to attend this entrance test on
due date with well preparation and admit card. Capable candidates can also CA Syllabus through official website
that is resource.cdn.icai.org.
Common Proficiency Test Syllabus (CPT)
Section
A: Fundamentals of Accounting
1; 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
2. 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
3. Bank Reconciliation Statement
4. Inventories
5. Depreciation accounting
6. Preparation of Final Accounts for Sole Proprietors
7. Accounting for Special Transactions
Consignments
Joint Ventures
Bills of exchange and promissory notes
Sale of goods on approval or return basis
8. Partnership Accounts: Final accounts of partnership
firms – Basic concepts of admission, retirement and death of a partner
including treatment of goodwill.
9. Introduction to Company Accounts: Issue of shares
and debentures, forfeiture of shares, re-issue of forfeited shares, redemption
of preference shares
Section
B: Mercantile Laws:
The Indian Contract Act , 1872: 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.
The Sale of Goods Act, 1930: Formation of the contract
of sale – Conditions and Warranties – Transfer of ownership and delivery of
goods – Unpaid seller and his rights.
The India Partnership Act, 1932: General Nature of
Partnership – Rights and duties of partners – Registration and dissolution of a
firm
Section
C: General Economics:
Micro Economics:
Introduction to Micro Economics
Theory of Demand and Supply
Theory of Production and Cost
Price Determination in Different Markets
Indian Economic Development:
Indian Economy – A Profile
Select Aspects of Indian Economy
Economic Reforms in India
Money and Banking
Section
D: Quantitative Aptitude:
Ratio and proportion, Indices, Logarithms
Equations
Inequalities
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
Measures of Central Tendency and Dispersion
Correlation and Regression
Theoretical Distributions
Sampling Theory
Index Numbers
Exam
Pattern for Common Proficiency Test:
Session
I
|
||
Section A
|
Fundamentals of Accounting
|
60 Marks
|
Section B
|
Mercantile Law
|
40 Marks
|
Session
II
|
||
Section C
|
General Economics
|
50 Marks
|
Section D
|
Quantitative Aptitude
|
50 Marks
|
Total
|
200 Marks
|
|
Minimum
Passing Marks For CPT:
Minimum Passing Marks
for CPT
|
|||
Section
|
Subject
|
Maximum Marks
|
Minimum Marks
|
A
|
Fundamentals of Accounting
|
60
|
18
|
B
|
Mercantile Law
|
40
|
12
|
C
|
General Economics
|
50
|
15
|
D
|
Quantitative Aptitude
|
50
|
15
|
Total
|
200
|
100*
|
|
IPCC
Syllabus (Integrated Professional Competence Course) & ATC
Group I
Paper 1: Accounting:
General Knowledge of the framing of the accounting
standards, national and international accounting authorities, adoption of
international financial reporting standards
Accounting Standards
Company Accounts
Average Due Date, Account Current, Self-Balancing
Ledgers
Financial Statements of Not-for-Profit Organisations
Accounts from Incomplete Records
Accounting for Special Transactions
Issues in Partnership Accounts
Accounting in Computerised Environment
Paper 2: Business Laws, Ethics and
Communication:
Business Laws
Company Law
Introduction to Business Ethics
Environment Issues
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 and 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
Financing Decisions
Types of Financing
Investment Decisions
Management of working capital
Paper 4: Taxation
Income-tax, Service tax, Indirect Taxes
GROUP II:
Paper 5: Advanced Accounting
Conceptual Framework for Preparation and Presentation
of Financial Statements
Accounting Standards
Advanced Issues in Partnership Accounts
Company Accounts
Accounting for Special Transactions
Paper 6: Auditing and Assurance
Auditing Concepts
Auditing and Assurance Standards
Auditing Engagement
Documentation
Audit evidence
Internal Control
Internal Control and Computerized Environment,
Approaches to Auditing in Computerised Environment
Audit Sampling
Analytical review procedures
Audit of payments
Audit of receipts
Audit of Purchases
Audit of Sales
Audit of suppliers’ ledger and the debtors’ ledger
Audit of impersonal ledger
Audit of assets and liabilities
Company Audit
Audit Report
Special points in audit of different types of
undertakings, i.e., Educational institutions, Hotels, Clubs, Hospitals,
Hire-purchase and leasing companies (excluding banks, electricity companies,
cooperative societies, and insurance companies)
Features and basic principles of government audit,
Local bodies and not-for-profit organizations, Comptroller and Auditor General
and its constitutional role.
Paper 7: Information Technology and Strategic Management
Section
A: Information Technology
Business Process Management & IT
Information Systems and IT Fundamentals
Telecommunication and Networks
Business Information Systems Information Systems
Business process automation through Application
software Business Applications
Section
B: Strategic Management
Business Environment
Business Policy and Strategic Management
Strategic Analysis
Strategic Planning
Formulation of Functional Strategy
Strategy Implementation & Control
Reaching Strategic Edge
Exam
Pattern of IPCC:
Paper 1: Accounting (100 marks)
Paper 2: Business Laws, Ethics and Communication (100
marks)
Part I: Business Laws (60 marks) comprising
Business Laws (30 marks)
Company Law (30 marks)
Part II: Ethics (20 marks)
Part III: Communication (20 marks)
Paper 3: Cost Accounting and Financial
Management (100 marks)
Part I: Cost accounting (50 marks)
Part II: Financial Management (50 marks)
Paper 4: Taxation (100 marks)
Part I: Income-tax (50 marks)
Part II: Indirect Taxes (50 marks)
Attention Please: In CA ATC Syllabus, VAT
Subject is also included which contains 25 marks and the topics are VAT –
concepts and general principles, Calculation of VAT Liability including input
Tax Credits, Small Dealers and Composition Scheme and VAT Procedures .
Chartered Accountant Final Syllabus
Group-I
Paper-1:
Financial Reporting
Accounting Standards (ASs) and Guidance Notes on
various accounting aspects issued by the ICAI and their applications
Introduction of Indian Accounting Standards (Ind AS);
Comparative study of ASs vis-a-vis Ind ASs; Carve outs/ins in Ind ASs vis-à-vis
International Financial Reporting Standards (IFRSs)
Corporate Financial Reporting – Issues and problems
with special reference to published financial statements
Accounting for Corporate Restructuring (including
inter-company holdings)
Consolidated Financial Statements of Group Companies,
Concept of a Group, purposes of consolidated financial statements, minority
interest, Goodwill, Consolidation procedures – Minority interests, Goodwill, Treatment
of pre- acquisition and post-acquisition profit
Accounting and reporting of financial instruments
Share based payments
Financial Reporting by Mutual funds, Non-banking
finance companies, Merchant bankers, Stock and commodity market intermediaries
Valuation
Developments in Financial Reporting
Paper
2: Strategic Financial Management
Financial Policy and Corporate Strategy
Project Planning and Capital Budgeting
Leasing decision including cross border leasing
Dividend Decisions
Indian Capital Market including role of various primary
and secondary market institutions and Capital Market Instruments.
Security Analysis
Portfolio Theory and Asset Pricing
Financial Services in India
Mutual Funds: Regulatory framework, formulation,
monitoring and evaluation of various schemes of Mutual funds, Money market
mutual funds and Exchange Traded Funds
Money Market operations
Foreign Direct Investment, Foreign Institutional
Investment, International Financial Management
Foreign Exchange Exposure and Risk Management, Mergers,
Acquisitions and Restructuring
Paper
3: Advanced Auditing and Professional Ethics
Auditing Standards, Statements and Guidance Notes
Audit strategy, planning and programming
Risk Assessment and Internal Control
Audit under computerized information system (CIS)
environment
Special audit techniques
Audit of limited companies
Rights, duties, and liabilities of auditors; third
party liability
Audit reports; Qualifications, notes on accounts,
distinction between notes and qualifications, detailed observations by the
statutory auditor to the management vis -a-vis obligations of reporting to the
members
Audit Committee and Corporate Governance
Provisions under the Companies Act in respect of
Accounts of Companies and Rules made there under.
Special features of audit of banks, insurance
companies, co -operative societies and non-banking financial companies.
Audit under Fiscal Laws, viz. Direct and Indirect Tax
Laws.
Cost audit
Special audit assignments like audit of bank borrowers,
audit of stock and commodity exchange intermediaries and depositories;
inspection of special entities like banks, financial institutions, mutual
funds, stock brokers.
Special features in audit of public sector companies
Internal audit, management and operational audit Nature
and purpose, organisation, audit programme, behavioral problems
Investigation and Due Diligence
Concept of peer review
Salient features of Sarbanes – Oxley Act, 2002 with
special reference to reporting on internal control.
Professional Ethics
Paper
– 4: Corporate and Allied Laws
Section
A: Company Law:
Declaration and payment of Dividend
Accounts and audit
Appointment and Qualifications of
Directors
Appointment and remuneration of Managerial Personnel
Meetings of Board and its powers
Inspection, inquiry and Investigation
Compromises, Arrangements and Amalgamations
Prevention of Oppression and Mismanagement
Revival and Rehabilitation of Sick Companies
Winding Up
Producer Companies
Companies incorporated outside India
Offences and Penalties
E-governance
National Company Law Tribunal and Appellate Tribunal
Special Courts
Miscellaneous Provisions
Section
B: Allied Laws:
The Securities and Exchange Board of India Act, 1992,
Rules, Regulations an d Guidelines issued thereunder.
Securities Contracts (Regulation) Act, 1956
The Foreign Exchange Management Act, 1999
The Competition Act, 2002
The Banking Regulation Act, 1949, The Insurance Act,
1938, The Insurance Regulatory and Development Authority Act, 1999, The
Securitisation and Reconstruction of Financial Assets and Enforcement of
Security Interest Act, 2002
The Prevention of Money Laundering Act, 2002
Group-II
Paper
5: Advanced Management Accounting
Cost Management
Cost Volume Profit Analysis
Pricing Decisions
Budgets and Budgetary Control
Standard Costing and Variance Analysis
Transfer Pricing
Cost Management in Service Sector
Uniform Costing and Inter Firm Comparison
Profitability Analysis – Product Wise / Segment Wise /
Customer Wise
Financial Decision Modeling
Paper
6: Information Systems Control And Audit
Concepts of Governance and Management of Information
Systems
Information Systems Concepts
Protection of Information Systems
Business Continuity Planning and Disaster recovery
planning
Acquisition, Development and Implementation of
Information Systems (SDLC)
Auditing & Information Systems
Information Technology Regulatory issues
Emerging Technology
Paper
– 7: Direct Tax Laws
While covering the direct tax laws, students should
familiarise themselves with considerations relevant to tax management.
These may include tax considerations with regard to
specific management decisions, foreign collaboration agreements, international
taxation, amalgamations, tax incentives, personnel compensation plans,
inter-relationship of taxation and accounting, with special reference to
relevant accounting standards and other precautions to be observed to maximise
tax relief.
Further, they should have a basic understanding about
the ethical considerations in tax management and compliance with taxation laws.
Paper
8: Indirect Tax Laws
- Section A: Central Excise: Central Excise Act, 1944 and the Central Excise Tariff Act, 1985
- Section B: Service Tax : Law relating to service tax as contained in the Finance Act, 1994 as amended from time to time.
- Section C: Customs and Foreign Trade Policy: Customs Act, 1962, Customs Tariff Act, 1975 and Foreign Trade Policy to the extent relevant to the Customs Law
CA
Final Exam Pattern
Papers
|
CA
Final Subjects
|
Marks
|
Group-I
|
||
Paper-1
|
Financial Reporting
|
100
|
Paper-2
|
Strategic Financial Management
|
100
|
Paper-3
|
Advanced Auditing and Professional Ethics
|
100
|
Paper-4
|
Corporate and Allied Laws
Section A: Company Law (70 Marks)
Section B: Allied Laws (30 Marks)
|
100
|
Group-II
|
||
Paper-5
|
Advanced Management Accounting
|
100
|
Paper-6
|
Information Systems Control and Audit
|
100
|
Paper-7
|
Direct Tax Laws
|
100
|
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
|
Highlights
of New Revised CA Course:
- The President of ICAI, M.Devaraja Reddy, declared that the new CA Syllabus has been accepted by the Corporate Affairs ministry and yet to be accepted by the Law Affairs Ministry.
- Once approved, it is likely to be made applicable from November exams.
- Existing candidates under old syllabus will be chance for few attempts before being converted to the new syllabus.
- Under new syllabus, huge changes were brought in all three levels i.e., CPT, IPCC and Final.
- CPT will then be for 400 marks, with two theory and two objective type papers.
- CA IPCC will have 8 subjects. Ethics and Communication part will be removed from Law Paper. Financial Management will then be moved to second group carrying 100 marks.
- CA Final will have a new subject named ‘Capital Markets’ in the Second Group, for 50 Marks sharing the paper with ISCA.
CA
Final Old Scheme Vs CA Final New Scheme Syllabus
Old
Scheme
|
New
Scheme
|
CA Final
|
CA Final
|
800 Marks and 8 papers
|
800 Marks and 8 papers
|
Group 1
|
|
Financial Reporting (100 Marks)
|
Financial Reporting (100 Marks)
|
Strategic Financial Management (100 Marks)
|
Strategic Financial Management (100 Marks)
|
Advanced Auditing and Professional Ethics (100 Marks)
|
Advanced Auditing and Professional Ethics (100 Marks)
|
Corporate (70 Marks) and Other Economic Laws (30
Marks)
|
Corporate (70 Marks ) and Other Economic Laws (30
Marks)
|
Group 2
|
|
Advanced Management Accounting (100 Marks)
|
Advanced Management Accounting (100 Marks)
|
Information Systems Control and Audit
|
Financial Services and Capital Markets (50 Marks)
& Information Systems Control and Audit (50 Marks)
|
Direct Tax Laws (100 Marks)
|
Advance Direct Tax Laws (70 Marks) and International
Taxation (30 Marks)
|
Indirect Tax Laws (100 Marks)
|
Advance Indirect Tax Laws (100 Marks)
|
Entry
Routes and Number of Levels
Route I – Foundation Course Route:
Under Foundation Course Route, a Class X passed
applicants can register itself with the Board of Studies (BoS) of Institute for
Foundation Course and the steps are as follows:
1. First register and finish 9
months of theoretical learning for Foundation Program.
2. Appear for Foundation
examination after appearing in Class XII Exam.
3. Clear the Foundation
Examination
4. Register and finish 12 months
of theoretical education of Intermediate course.
5. Appear and Pass at least Group
I of Intermediate Examination
6. Finish 03 Weeks Integrated
Course on Information Technology and Soft Skills (ICITSS) before beginning of
practical training
7. Register for 03 years
Practical Training on passing at least Group I.
8. Register for Final Course
after qualifying both Groups of Intermediate Course
9. Complete 03 Weeks Advanced
ICITSS during the last two years of Practical Training
10. Complete Practical Training
11. Appear in Final examination after
completion of practical training
12. Become Member
Route
II – Direct Entry Route: As per previous plan, it is planned to
permit Commerce Graduates / Post-Graduates (with minimum 55% marks) or Other
Graduates / Post-Graduates (with minimum 60% marks) to enter directly to
Intermediate Course. The following steps are needed to be undertaken by the
willing Graduates and Post Graduates under this route:
1. Register with the BoS for
Intermediate course (provisional registration allowed to the Final year
students).
2. Complete 03 Weeks Integrated
Course on Information Technology and Soft Skills (ICITSS) before commencement
of the practical training.
3. Register for 03 Years
Practical Training
4. Appear in Intermediate
Examination after 12 months of Practical Training
5. Qualify Intermediate
Examination
6. Register for the Final Course
after qualifying both Groups of Intermediate Course
7. Complete Three Weeks Advanced
ICITSS during the last two years of Practical Training
8. Finish Practical Training
9. Appear in Final examination
after completion of practical training
10. Become Member
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