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CA Syllabus & Subjects 2025
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CA Syllabus & Subjects 2025 is dedicated to equipping students with the skills and knowledge to help them deal with accounting and financial aspects of a business organisation. More to that, you will also be taught about the ethical measures to ensure that the financial transactions of a business abide by the rules and regulations of the country. There is a wide range of core subjects like Business Laws & Business Communication and Reporting, Advanced Accounting, Direct Tax Laws (Advanced), International Taxation, Business Economics & Commercial Knowledge, Financial Management and Valuation, and many others. Furthermore, the elective subjects are Financial Services and Capital Markets (FSCM, Risk Management, Economic Laws, Global Financial Reporting Standards (GFRS), including a few others.
CA Syllabus & Subjects 2025
CA Syllabus & Subjects 2025 spans three levels: Foundation, Intermediate, and Final, and contains major topics like accounting, taxation, auditing, business law, among other pertinent subjects that make one a master in accounting and finance.
The CA Foundation Syllabus serves as an introductory stage with subjects such as Principles & Practice of Accounting, Business Laws, Business Mathematics & Statistics, Business Economics, and Logical Reasoning.
Deepening understanding in CA Intermediate subjects such as advanced accounting concepts, company law, direct and indirect taxation, auditing, IT & strategic management, ethics and communication, indeed plays a vital role at this level.
The CA Final Syllabus concentrate on advanced financial reporting; strategic financial management – a crucial aspect in contemporary business operation, auditing and professional ethics – an integral part of maintaining transparency within corporate practices, Corporate & Economic Laws which govern commercial entities' actions; risk management - vital for mitigating potential hazards inherent in any venture or investment portfolio; finally International Taxation– an increasingly significant field that deals with cross-border fiscal responsibilities.
Periodically, the CA course syllabus undergoes revisions: this is done to mirror industry trends--ensuring its unyielding relevance. Upon passing rigorous exams and completing a three-year practical training under an actively practicing CA, one earns the esteemed designation of 'CA'; this achievement paves the way for diverse career paths not limited to finance or accounting but extending beyond them.
Also Read: CA Course Career Opportunities
Table of Contents
Overview of CA Syllabus & Subjects 2025
Provided below are the key highlights regarding the CA Syllabus & Subjects 2025:
| Aspect | Details |
|---|---|
| Course Name | Chartered Accountancy |
| Eligibility | 55% for Commerce Graduates and 60% for Non-Commerce Graduates |
| Course Duration | After 12th: 4.5 to 5 years After Graduation: 3 years |
| Top Colleges | Sree Pashmi Institute of Management and Science, Gokaran Narvadeshwar Institute of Technology & Management, CCIT Raipur, ETEN CA, Modern Academy, Exalt College of Engineering and Technology, CSE Jhansi, D.N.S. College of Engineering and Technology, etc |
| Average Fees | INR 9,800 to INR 22,000 |
| Job Profiles | Chartered Accountant, Public Accountant, Investment Banker, CEO, Business Analyst, CFO, Tax Manager, Finance Manager, Accounting Manager, etc. |
| Average Salary | Freshers Salary: INR 6,50,000 - INR 10,00,000 Veteran Salary: INR 25,00,000 - INR 70,00,000 |
Also Read: CA Course Admissions 2025
CA Syllabus
While the CA examination consists of three levels individually, the syllabus for all three CA exam levels are unique and distinct from each other. The CA Syllabus primarily incorporates major topics like: Financial Reporting, Strategic Financial Management, and Advanced Accounting. The following sections explain the current CA syllabus that is correlated to each CA level within the CA exams.
CA Foundation Syllabus
The CA Foundation also known as Common Proficiency Test is the entrance level examination regulated by the Institute of Chartered Accountants of India (ICAI) which takes the candidates to the Chartered Accountancy (CA) course. The CA foundation syllabus aims to provide a learning platform wherein students can grasp the basic accounting principles not only for their applications in various accounts but also the economics of the field.
The foundation level of each CA subject area is divided into four CA subject areas. The syllabus for CA Foundation offers a thorough understanding of Business Laws, Business Mathematics, Logical Reasoning & Statistics, Business Economics, and Commercial Knowledge.
CA Foundation Subjects
The CA Foundation course lays the groundwork for your Chartered Accountancy journey. It covers four subjects, each with its own unique focus:
Paper 1A: Principles and Practices of Accounting | |
|---|---|
| Theoretical framework of accounting: Meaning, scope, concepts, principles, and conventions | Accounting process: Journalizing, ledger posting, trial balance, final accounts (Trading and Profit & Loss A/c, Balance Sheet) |
| Bank reconciliation statement | Inventories: Valuation methods like FIFO, LIFO, Weighted Average Cost |
| Depreciation and Amortisation methods: Straight Line, Reducing Balance, etc | Accounting for various types of businesses: Sole proprietorship, partnership, company. |
Paper 1B: Business Laws and Business Communication | |
| Business Laws: The Indian Contract Act, 1872: Formation of contracts, types of contracts, consideration, breach of contract, remedies | The Sale of Goods Act, 1930: Definition, types of sale, seller's and buyer's rights and duties. |
| The Negotiable Instruments Act, 1881: Types of instruments, endorsements, negotiation, dishonor. | The Partnership Act, 1932: Formation, types of partners, rights and duties of partners. |
| Business Communication: Effective communication skills: Writing, reading, listening, speaking | Business correspondence: Drafting letters, emails, memos, reports |
| Presentation skills: Delivering effective presentations | |
Paper 2A: Business Mathematics and Logical Reasoning | |
| Business Mathematics: Arithmetic: Number systems, percentages, averages, ratios and proportions, fractions, decimals. | Seating arrangements: Logical arrangements of people. |
| Algebra: Equations, logarithms, inequalities. | Statistics: Measures of central tendency and dispersion, regression, correlation. |
| Time value of money: Present value, future value, annuities. | Logical Reasoning: Number series, solving puzzles, Identifying patterns, coding and decoding: Identifying codes and patterns. |
| Direction tests: Following directions, mental rotation. | |
Paper 2B: Business Economics and Business Studies | |
| Business Economics: * Introduction to economics: Demand, supply, market equilibrium. | National income and economic growth: GDP, GNP, inflation, unemployment. |
| Money and banking: Functions of banks, monetary policy. | Business cycles: Boom, recession, depression. |
| Business Studies: Nature and scope of business: Business environment, types of business organisations. | Business functions: Production, marketing, finance, human resource management. |
| Entrepreneurship: Traits, types of entrepreneur, skills,. | Business ethics: Corporate social responsibility, ethical decision making. |
CA Intermediate Syllabus
The CA Intermediate is the second level in the Chartered Accountancy exams. The course content is divided into two parts, and there are four subjects in each part. The CA Intermediate course includes deeper topics in Accounting, laws of companies, taxes, inspection of accounts, strategic planning and other important subjects.
CA Intermediate Subjects
Below, the CA syllabus for the Intermediate level is presented, detailing the various papers and subjects.
Group 1
Paper 1: Accounting | |
|---|---|
| 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 (as per Accounting Standards). |
| Application of Accounting Standards | Company Accounts |
| Accounting for Special Transactions | Special Type of Accounting |
Paper 2: Core and Other Laws | |
| Part I: Company Law | Part II: Other Laws |
| The Indian Contract Act, 1872 | The Companies Act, 2013 - Sections 1 to 148 |
| The Negotiable Instruments Act, 1881 | The General Clauses Act, 1897 |
| Interpretation of Statutes | |
Paper 3: Cost and Management Accounting | |
| Overview of Cost and Management Accounting | Introduction to Cost and Management Accounting |
| Elements of Cost and preparation of Cost Sheets | Ascertainment of Cost and Cost Accounting System |
| Material Cost | Employee Cost |
| Overheads | Concepts of Activity Based Costing (ABC) |
| Recording and Accounting of Costs | Methods of Costing |
| Single Output/ Unit Costing | Job Costing |
| Batch Costing | Contract Costing |
| Process / Operation Costing | Costing of Service Sectors |
| Standard Costing | Cost Control and Analysis |
| Marginal Costing | Budget and Budgetary Control |
Paper 4: Taxation | |
| Section A: Income-tax Law | Basic Concepts |
| Residential status and scope of total income | Incomes which do not form part of total income (other than charitable trusts and institutions, political parties, and electoral trusts) |
| Heads of income and the provisions governing the computation of income under different heads | Income of other persons included in the assessee's total income |
| Aggregation of income; Set-off, or carry forward and set-off of losses | Deductions from gross total income |
| Computation of total income and tax liability of individuals | Advance tax, tax deduction at source and introduction to tax collection at source |
| Provisions for filing return of income and self-assessment | Section B: Indirect Taxes |
| Concept of indirect taxes | Goods and Services Tax (GST) Laws |
Group 2:
Paper 5: Advanced Accounting | |
|---|---|
| Application of Accounting Standards | Special Aspects of Company Accounts |
| Reorganisation and liquidation of Companies | Banking Companies and Non-Banking Financial Companies and regulatory requirements thereof. |
| Consolidated Financial Statements | Dissolution of partnership firms, including piecemeal distribution of assets; Amalgamation of a partnership firm; Conversion of partnership firm into a company and Sale to a company; Issues related to accounting in Limited Liability Partnership. |
Paper 6: Auditing and Assurance | |
| Nature, Objective and Scope of Audit | Audit Strategy, Audit Planning and Audit Programme |
| Audit Documentation and Audit Evidence | Risk Assessment and Internal Control |
| Fraud and Responsibilities of the Auditor in this Regard | Audit in an Automated Environment |
| Audit Sampling | Analytical Procedures |
| Audit of Items of Financial Statements | The Company Audit |
| Audit Report | Audit of Banks |
| Audit of Different Types of Entities | |
Paper 7: Enterprise Information Systems & Strategic Management | |
| Section A: Enterprise Information System | Automated Business Processes |
| Financial and Accounting Systems | Information Systems and their Components |
| E-commerce, M-commerce, and Emerging Technologies | Core Banking Systems |
| Section B: Strategic Management | Introduction to Strategic Management |
| Dynamics of Competitive Strategy | Strategic Management Process |
| Corporate Level Strategies | Business Level Strategies |
| Functional Level Strategies | Organisation and Strategic Leadership |
| Strategy Implementation and Control | |
Paper 8: Financial Management & Economics for Finance | |
| Section A - Financial Management | Financial Management and Financial Analysis |
| Introduction to Financial Management Function | Financial Analysis through Ratios |
| Financing Decisions | Sources of Finance |
| Cost of Capital | Capital Structure Decisions |
| Leverages | Capital Investment and Dividend Decisions |
| Adjustment of Risk and Uncertainty in Capital Budgeting Decision | Dividend Decisions |
| Management of Working Capital | Section B: Economics for Finance |
| Determination of National Income | Public Finance |
| The Money Market | International Trade |
CA Final Syllabus
The CA Final stands out as one of the most challenging examinations in the country, owing to its low passing percentage. It encompasses an extensive syllabus, delving into diverse facets such as Risk Management, International Finance Laws, Financial Management, Advanced Auditing, and other subjects outlined in the CA Syllabus. The detailed CA Final Syllabus is provided in the tabulated format below:
CA Final Subjects
Below is a comprehensive breakdown of the latest CA Final Syllabus, organised by individual subjects:
Paper 1: Financial Reporting | |
|---|---|
| Framework for Preparation and Presentation of Financial Statements | Application of Indian Accounting Standards (Ind AS) |
| Indian Accounting Standards on Group Accounting | Accounting and Reporting of Financial Instruments (as per Ind AS) |
| Analysis of Financial Statements | Integrated Reporting |
| Corporate Social Responsibility Reporting | |
Paper 2: Strategic Financial Management | |
| Financial Policy and Corporate Strategy | Risk Management |
| Security Analysis | Security Valuation |
| Portfolio Management | Securitisation |
| Mutual Funds | Derivatives Analysis and Valuation |
| Foreign Exchange Exposure and Risk Management | International Financial Management |
| Interest Rate Risk Management | Corporate Valuation |
| Mergers, Acquisitions and Corporate Restructuring | Startup Finance |
Paper 3: Advanced Auditing & Professional Ethics | |
| Auditing Standards, Statements and Guidance Notes | Audit Planning, Strategy and Execution |
| Risk Assessment and Internal Control | Special Aspects of Auditing in an Automated Environment |
| Audit of Limited Companies | Audit Reports |
| Audit Committee and Corporate Governance | Audit of Consolidated Financial Statements |
| Special features of audit of Banks, Insurance & Non-Banking Financial Companies | Audit under Fiscal Laws |
| Audit of Public Sector Undertakings | Liabilities of Auditors |
| Due Diligence, Investigation and Forensic Audit | Peer Review and Quality Review |
| Professional Ethics | Internal Audit, Management and Operational Audit |
Paper 4: Corporate and Economic Laws | |
| Part I: Corporate Laws | Section A: Company Law |
| Corporate Secretarial Practice | Section B: Securities Laws |
| The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957: Introduction and important provisions | The Securities Exchange Board of India Act, 1992, and SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015 |
| Part II: Economic Laws | The Foreign Exchange Management Act, 1999 |
| The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 | The Prevention of Money Laundering Act, 2002 |
| Foreign Contribution Regulation Act, 2010 | The Arbitration and Conciliation Act, 1996 |
| The Insolvency and Bankruptcy Code, 2016 | |
Paper 5: Strategic Cost Management And Performance Evaluation | |
| Part A: Strategic Cost Management and Decision Making | Sub Part I: Strategic Cost Management |
| Introduction to Strategic Cost Management | Modern Business Environment |
| Lean System and Innovation | Cost Management Techniques |
| Cost Management for Specific Sectors | Sub Part II: Strategic Decision Making |
| Decision Making | Pricing Strategies/Decisions |
| Part B: Performance Evaluation and Control | Sub Part I: Performance Evaluation and Reporting |
| Performance Measurement and Evaluation | Divisional Transfer Pricing |
| Strategic Analysis of Operating Income | Sub Part II: Managerial Control |
| Budgetary Control | Standard Costing |
| Part C: Case Study | |
Paper 6A: Risk Management | |
| Introduction to Risk | Source and Evaluation of Risks |
| Risk Management | Evaluation of Risk Management Strategies |
| Risk Model | Credit Risk Measurement and Management |
| Risk Associated With Corporate Governance | Enterprise Risk Management |
| Operational Risk Management | |
Paper 6B: Financial Services and Capital Markets | |
| Global Financial Markets | Impact of Various Policies on Financial Markets |
| Capital Market - Primary | Capital Market - Secondary |
| Money Market | Institutions and Intermediaries |
| Commodity Market | Banking as source of Capital including NBFCs |
| Mutual Funds | Private Equity |
| Credit Rating | Treasury Operations |
| Risk Management | Credit Derivatives |
| Leasing Decisions | Factoring |
| SEBI Guidelines | |
Paper 6C: International Taxation | |
| Part I: Taxation of International Transactions & Non-resident Taxation in India | Transfer Pricing provisions under the Income-tax Act, 1961, including Other Provisions relating to taxation of international transactions and non-resident taxation under the Income-tax Act, 1961 |
| Law and Procedures under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - An Overview. | Part II: Other Aspects of International Taxation |
| Overview of Model Tax Conventions | Tax Treaties, Application and Interpretation |
| Anti-Avoidance Measures | Taxation of E-Commerce Transactions |
Paper 6D: Economic Laws | |
Paper 6E: Global Financial Reporting Standards | |
Paper 6F: Multi-disciplinary Case Study | |
Paper 7: Direct Tax Laws & International Taxation | |
| Part I: Direct Tax Laws | Law and Procedures under the Income-tax Act, 1961 |
| Part II: International Taxation | Taxation of international transactions and Non-resident taxation |
Paper 8: Indirect Tax Laws | |
| Part I: Goods and Services Tax (GST) Law as contained in the Central Goods and Services Tax (CGST) Act, 2017 and Integrated Goods and Services Tax (IGST) Act, 2017 | Part II: Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975 |
| Foreign Trade Policy, to the extent relevant to the indirect tax laws | |
Also Read: Top CA Colleges in Coimbatore 2025
CA Syllabus for Core Subjects 2025
The subjects covered in the Chartered Accountancy (CA) course vary depending on the level of study. Here's an overview of the level-wise CA subjects:
CA Foundation Core Subjects
Following are the core subjects of CA Foundation:
| Principles and Practices of Accounting | This module helps to understand the theory of double-entry bookkeeping, preparation of financial statements, and generally accepted accounting principles. |
|---|---|
| Business Laws & Business Communication and Reporting | The topic will enable students to learn the legal framework of business in India and communication abilities, as well as report writing. |
| Business Mathematics & Logical Reasoning & Statistics | This subject is geared to develop students' mathematical and calculation skills, which includes the key to understanding financial data. That is the basis of the process of making sound business decisions |
| Business Economics & Commercial Knowledge | This topic is essential in giving students insight on the Indian economy and business sphere. |
CA Intermediate Core Subjects
Following are the core subjects of CA Intermediate:
| Advanced Accounting | Boosting your knowledge of the financial statements, consolidations, and accounting standards, deepening your comprehension. |
|---|---|
| Corporate Law and Capital Markets | The knowledge of corporate governance laws, securities regulations, and the capital market is a valuable one. |
| Taxation | Educating the students about Direct tax (income tax) and Indirect tax (GST), and providing the tax planning tips. |
| Auditing and Assurance Standards | Learning the fundamentals and practices involved in auditing financial statements and supplying an unbiased opinion regarding truthful compliance |
| Strategic Financial Management and Cost Management | Skipping financial planning, budgeting, risk analysis and cost optimisation, which need to be learned in full. |
| Information Technology and Systems | Understanding the role of technology in accounting and auditing is the most important issue in my semester plan. |
CA Final Core Subjects
Following are the core subjects of CA Final:
| Advanced Corporate Law and Professional Ethics | Exploring carefully the complex legal concepts that are beyond the scope of the lecture, and preserving the professional ethics. |
|---|---|
| Direct Tax Laws (Advanced) and International Taxation | Discovering advanced methods of planning and international taxation. |
| Indirect Tax Laws (Advanced) and Goods and Services Tax (GST) | In-depth knowledge obtained from learning of complicated GST theory and requirements of compliance. |
| Financial Management and Valuation | Grasping concepts, techniques, and valuation methods related to corporate finance and analysis of investments. |
CA Syllabus for Optional Subjects 2025
The CA Final course is a course with an optional six units from which candidates are to pick only one elective paper. Discussed below are the six elective subjects in the CA Final level of the course:
1. Risk Management: Journey into risk identification and assessment, also reduction and control over financial, operating and tech environments. Learn to implement internal controls, risk assessment frameworks and disaster recovery plans. Listen to the given audio, then say the phrase given below.
2. Financial Services and Capital Markets (FSCM): Go into the complex reality of the finances, where investment banking, mutual funds, insurance and derivatives are the heart of the financial system. How financial products, markets regulation and valuation techniques are used, is a good lesson to learn.
3. International Taxation: Oversee cross-border tax laws which include transfer pricing, and global tax treaties. Analyze the nature of cross-border trade and draft strategies for tax optimization measures.
4. Economic Laws: It is the legal setting where the economic activities including competition law, intellectual property rights and foreign trade regulations should be studied. Learn the liability part of contractual issues, arbitration and bankruptcy.
5. Global Financial Reporting Standards (G-FRS): International accounting standards convergence will be a focus level; know enough about IFRS and its impact on business financial processes.
6. Multidisciplinary Case Study: The purpose of the exercise is to build on and utilize the knowledge you gained in the other CA courses to arrive at solutions in cases where you are required to integrate concepts from different subjects to analyze complex business problems.
Identifying the appropriate course to choose can, in part, be due to you presenting your professional ambitions and your spontaneity among other career considerations. Remember your strengths that exist now and may, if desirable, develop your talents as well as specializations within the areas of work of the CA professional.
CA Syllabus & Subjects for Entrance Exams
The following are the entrance exams for CA:
CA Foundation: CA Foundation entrance exam syllabus covers four main subjects: Business Laws, Accounting, Business Economics, and Quantitative Aptitude.
CA Intermediate: CA Intermediate entrance exam syllabus covers questions from 8 papers.
CA Final: CA Final entrance exam syllabus covers topics from 6 subjects, where you need to score at least 50%.
Also Read: Top CA Colleges in India 2025
Important Books for Chartered Accountancy
Below mentioned are some of the important and helpful books that will surely help you in your CA preparation. These books are vetted as per their current popularity amongst CA aspirants in India, their ability to clear and concisely deliver the concepts, etc.
CA Foundation
| Subject | Books |
|---|---|
| Accounting Principles and Practices | "Accounting Simplified" by T.S. Grewal |
| - | "Financial Accounting - Theory & Practice" by S.N. Maheshwari & S.K. Gupta |
| Business Laws and Business Correspondence | "Business Law" by R.C. Ahuja & Vivek Ahuja |
| - | "Effective Business Communication" by R.K. Singh & Suresh Kumar |
| Business Mathematics, Logical Reasoning & Statistics | "Mathematics for CA Foundation" by Manish Goel & Sharad Sharma |
| - | "Logical Reasoning & Statistics" by A.K. Sinha |
| Business Economics and Commercial Knowledge | "Business Economics" by V.K. Ahuja |
| - | "Commercial Knowledge" by S.K. Gupta & Mamta Gupta |
CA Intermediate
| Subject | Books |
|---|---|
| Advanced Accounting | "Advanced Accounting" by P.C. Tulsian & P.K. Tulsian |
| - | "Accounting Standards & IFRS" by S.N. Maheshwari & Suneel Maheshwari |
| Corporate Law and Capital Markets | "Corporate Law" by Munish Bhandari & Swapnil Pathak |
| - | "Securities Law & Capital Markets" by V.K. Gupta & Rachana Agarwal |
| Taxation | "Income Tax" by Vinod Gupta & Vikas Gupta |
| - | "GST - Theory & Practice" by Bimal Jain |
| Auditing and Assurance Standards | "Auditing & Assurance" by R.K. Gupta & M.K. Jain |
| - | "SA & CAR for CA-Intermediate" by Parveen Sharma & S.K. Gupta |
| Strategic Financial Management and Cost Management | "Financial Management" by I.M. Pandey |
| - | "Cost Management" by Ashish K. Gupta |
| Information Technology and Systems | "IT & Systems for CA-Intermediate" by Sunil Gupta & Meenu Gupta |
| - | "Computer Applications for CA" by P.K. Sinha & Preeti Sinha |
CA Final
| Subject | Books |
|---|---|
| Advanced Corporate Law and Professional Ethics | "Advanced Corporate Law" by Rajesh C. Arora |
| - | "Professional Ethics & Values" by D.R. Arora |
| Direct Tax Laws (Advanced) and International Taxation | "Advanced Income Tax Planning" by Vinod Kumar Gupta & Vikas Kumar Gupta |
| - | "International Taxation" by Amitabh Singh & Pankaj Jain |
| Indirect Tax Laws (Advanced) and Goods and Service Tax (GST) | "Advanced GST & Customs Laws" by Bimal Jain & Bimal Jain |
| - | "Indirect Tax Laws & Practice" by V.K. Mittal |
| Financial Management and Valuation | "Investment Management" by I.M. Pandey |
| - | "Valuation & Financial Modeling" by Ashish K. Gupta |
| Elective Subjects | Choose from specialised books based on your chosen elective |
| - | Risk Management: "Risk Management in Financial Institutions" by M.N. Arora & Ritu Arora |
| - | Financial Services and Capital Markets: "Investment Banking & Financial Services" by Ashok Sahoo |
| - | International Taxation: "International Tax Planning" by Girish Ahuja & Amitabh Singh |
CA Course Structure
The CA course in India is structured into three levels: Beginner, Elementary, and Proficiency levels, each with its own standardised tests and criteria.
CA Foundation:
CA Foundation is entirely dedicated to a career built on accounting, business, and communication competencies. If you have passed grade 12th with 50% (general) or 45% (SC/ST/OBC), you are eligible. It consists of subjects like Accounting Principles and Practices, Business Rules and Business Communication, The areas of Business Mathematics, Logical Reasoning & Statistics, and Business Economics and Market Skill.
CA Intermediate:
CA Intermediate consists of concepts related to main accounting, taxation and finance theories. If you have cleared the foundation exam, you are eligible. It consists of 8 papers including subjects: Accounting, Corporate & Other Laws, Cost and Management Accounting, Taxation, Advanced Accounting, Audit and Assurance, Financial Management, and Information Technology and Systems.
CA Final:
CA Final covers areas related to finance, taxation, and audit. If you have cleared CA Intermediate, you are eligible. It consists of subjects like Financial Reporting, Strategic Financial Management & Valuation, Corporate and Economic Laws, Professional Ethics, Advanced Auditing & Professional Ethics, Taxation Planning & Advanced Direct Taxes, Direct Tax Laws & International Taxation, and Indirect Tax Laws & GST.
FAQs about CA Syllabus
What is the CA Foundation Syllabus?
The CA Foundation Syllabus covers four major topics like Accounting Principles and Practices, Business Laws with Communication, Quantitative Skills (which includes Logical Thinking & Statistics), and Business Economics, plus Commercial Insights. It provides you with the basics of accounting, knowledge of business law, the ability to analyse things, and an understanding of business concepts.
Is CA easy after B Com?
CA might not be simpler following B Com, but it does build a strong base. In B.Com you study similar subjects such as accounting and finance, which helps to grasp the important ideas earlier. However, CA goes more into depth with increased complexity. You will find it beneficial to know the basics but you will also encounter new difficult content and tests. So, while BCom helps, prepare for a significant step up in difficulty.
Which is the toughest CA Subject?
Many people consider Audit to be the most difficult subject in Chartered Accountancy, especially at the Intermediate stage. Its broad range includes topics such as internal controls, evaluating risks and extensive audit processes. To succeed, it is important to understand the ideas well and know how to use them in different situations. Practising often and looking at old test papers are very helpful for getting better at this difficult topic.
Which CA level has the lengthiest Syllabus?
The CA Intermediate level usually has the longest syllabus. It goes more into detail on basic accounting rules and brings in complex topics such as internal controls and managing costs. Subjects such as Corporate Laws increase the amount of work because they have many complicated rules. Although it is challenging, this detailed base gets you ready for the higher level of CA Final.
What is CA Education?
CA education is a 3 - 5 years of professional certification offered by the ICAI institute in India for candidates to become a certified Chartered Accountant. The course contains three levels that are mandatory to pass along with the completion of 3 years of articled training period to earn the CA charter in India. It is a worldwide recognised accounting, taxation and auditing course that attracts a very high annual salary when compared to other similar jobs.
What is the best optional subject to choose during CA?
Optional subject for CA varies from one aspirant to another as it depends on your career goals. If you aim for international exposure, then look at International Taxation or the Global Financial Reporting Standards (GFRS). Alongside Financial Reporting and Accounts, GFRS is the perfect foundation in accounting. If you have a legal inclination then go ahead with Economic laws. Finally, choose what you like best and think will be good for your future profession.
Which CA level syllabus is toughest?
Often, students find the CA Intermediate to be very challenging because it has a large syllabus with much detail. Subjects such as Audit that include topics like internal control and assessing risks, along with Corporate Laws which have many complex rules, require one to understand concepts well and they can be difficult to become skilled at. Moreover, this stage teaches learners about subjects such as Cost and Management Accounting. This involves using accounting rules to examine expenses and make important choices, increasing the study load even more.
Can we do CA without maths?
Yes, maths is not compulsory to pursue the CA course in India. You can complete your 12th in any stream with a minimum aggregate percentage of 50% to be eligible for the CA course. However, you will need to have strong calculation and basic maths skills to solve various numerical problems in accounting, taxation, and finance at various levels of the CA course.
How many subjects are in CA?
Chartered Accountancy or CA course has a total of 19 subjects spread across 3 levels i.e. Foundation (4 subjects), Intermediate (8 subjects in 2 groups), and Final (8 subjects in 2 groups).
What is the syllabus for CA?
The CA Syllabus is very broad, including many topics such as financial accounting, cost accounting, auditing, taxes, company laws and business finance. It's a difficult program but it readies you for different jobs in the fields of accounting, finance and managing a business. The course plan seeks to create versatile experts who understand accounting rules, legal structures, and how to make strategic choices.
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