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    CA Course Syllabus & Subjects 2023

    CA Syllabus and Subjects Overview

    The Institute of Chartered Accountants of India (ICAI) has established the CA syllabus. Three levels make up the CA course: CA Foundation, CA Intermediate, and CA Final. Candidates who want to enroll in the ICAI CA programme must pass each of the three levels of tests in order to receive their certification and become a member of ICAI. Tax, auditing, and legal topics are covered in the CA course syllabus at all grade levels.

    CA syllabus for every course has a deadline that must be met in order to sit for the exam. Every year, in May and November, the ICAI CA exams for the Foundation, Intermediate, and Final courses are administered. The CA course syllabus is unchanged for 2022. In this article, we've included the three levels' ICAI CA syllabus and subjects for 2022 in detail. All the CA aspirants must check out this article to get to know all about CA's detailed syllabus and subjects that would help in their preparation for the ICAI CA examination.

    CA Syllabus Highlights

    Check out the ICAI CA course's highlights below before reading the ICAI CA course syllabus in detail:

    Criteria

    Details

    Number of papers 

    • CA Foundation: 4 
    • CA Intermediate: 8
    • CA Final: 8

    Total Marks

    • CA Foundation: 400
    • CA Intermediate: 800
    • CA Final: 800

    Number of Attempts

    Multiple

    Level of Difficulty

    Moderate to Difficult

    Frequency

    Twice in a year

    • May
    • November

    Exam Name

    ICAI Chartered Accountancy (CA) Exam

    Exam Mode

    Computer test mode based

    Exam Levels

    • CA Foundation
    • CA Intermediate
    • CA Final

    Exam Conducting body

    ICAI (Institute of Chartered Accountants of India)

    CA Year-Wise Syllabus

    The ICAI CA course is divided into three parts i.e. CA Foundation course, CA Intermediate course, and CA Final Course. In this section, we have covered a detailed syllabus for each of the CA courses.

    CA Foundation Course Syllabus

    CA Foundation course consists of four subjects namely

    • Principles and Practices of Accounting
    • Business Law & Business Correspondence and Reporting
    • Business Mathematics and Logical Reasoning & Statistics
    • Business Economics & Business and Commercial Knowledge

    Principles and Practices of Accounting Contents (PAPER- 1)

    Principles and Practices of Accounting is the first subject at this level and it is the core subject of this course. With the progression of the CA Course levels, this topic becomes advanced. At the CA foundation level, it incorporates topics like:

    • Theoretical Framework
    • Accounting Process
    • Preparation of Trial Balance
    • Rectification of Errors, etc.
    • Bank Reconciliation Statements
    • Inventories
    • Concepts and Accounting for Depreciation
    • Accounting for Special Transactions
    • Final Accounts of Sole Proprietors
    • Partnership Accounts
    • Financial Statements of Not-For-Profit Organizations
    • Introduction to the Company Accounts

    Business Laws and Business Correspondence and Reporting (PAPER -2)

    SECTION – A  Business Laws

    For applicants taking the CA Foundation after passing their 12th-grade exams, this is a new course. The goal of this topic is to build a fundamental grasp of general business laws and how they apply to businesses.

    Topics covered under this subject:

    • The sale of Goods Act, 1930
    • The Indian Partnership Act, 1932
    • The Limited Liability Partnership Act, 2008
    • The Indian Contract Act, 1872
    • The Companies Act, 2013

    You will have a foundational understanding of general contracts at this level which is crucial for applying these rules to your employment. The following levels will provide a thorough comprehension of this topic as well as a thorough understanding of the Companies Act, 2013 which has been replaced by the Companies Act, 1956.

    SECTION – B  Business Correspondence and Reporting

    Given the significance of effective communication skills in the corporate context, this topic has just been introduced to CA Foundation. The topics covered under the subject are:

    Part 1:  Communication

    Part 2:  Sentence Types and Word Power

    i) Sentence types (Indirect, Direct, Active-Passive Speech)

    ii) Antonyms, Synonyms, Suffixes,  Prefixes, Collocations & Idioms, Phrasal verbs.

    Part 3:  Vocabulary

    Part 4:  Comprehension Passages

    Part 5:  Note Making

    Part 6:  Introduction to Basic Writing

    Part 7: Precis Writing

    Part 8: Article Writing

    Part 9: Report Writing

    Part 10: Part Writing Formal Letters

    Part 11: Writing Formal Mails

    Part 12: Resume Writing

    Part 13: Meetings

    Business Mathematics, Logical Reasoning and Statistics (PAPER – 3)

    These concepts are familiar to you if you studied math in your senior school classes.

    Topics covered are mentioned below:

    • Linear Inequalities with Optimization and Objective Functions
    • Time value of Money
    • Permutations and Combinations
    • Sequence and Series
    • Ratio and Proportion, Indices and Logarithms
    • Equations and Matrices
    • Sets, Relations, and Functions
    • Basic applications of Differential and Integral calculus

    SECTION-B  Logical Reasoning

    For all category students, math or non-math, the goal of this course is to build fundamental logical reasoning abilities and rating subjects.

    • Number Series, Decoding, Coding and the odd man out.
    • Direction Tests
    • Seating Arrangements
    • Blood Relations

    SECTION – C Statistics

    Topics covered under statistics are mentioned below:

    • Probability
    • Theoretical Distributions
    • Correlation and Regression
    • Statistical description of Data
    • Measures of Central tendency and Dispersion
    • Correlation and Regression
    • Index Numbers 

    PAPER 4:  Business Economics and Business and Commercial Knowledge

    SECTION- A Business Economics

    Learn the fundamentals of business economics and use these ideas to solve straightforward problems.

    This section includes the following subjects:

    • Theory of Demand and Supply
    • Theory of Production and Cost
    • Price Determination in Different Markets
    • Introduction to Business Economics
    • Business Cycles

    SECTION B: Business and Commercial Knowledge

    In order to establish a fundamental understanding of Business and Commercial Concepts, this new course was also included in the CA Foundation.

    This section includes the following subjects:

    • Business Environment
    • Business Organizations
    • Government Policies for Business Growth
    • Organizations Facilitating Business
    • Business and Commercial Knowledge – An Introduction
    • Common Business Terminologies

    These are the four topics that CA Foundation covers. The two topics mentioned above will get more varied as the levels rise, and their papers will also become more subjective. The final two exams, nevertheless, will be objective, and they will also include negative grading. For each accurate response, one mark will be awarded and 0.25 mark will be subtracted for each incorrect response.

    CA Intermediate Course Syllabus

    The second phase of the CA course journey is the CA Intermediate course. The CA Intermediate course covers a wide range of subjects. And while covering the entire course is not impossible, it is really challenging. Eight subjects, divided into two groups of four each, make up the CA intermediate syllabus.

    Following subjects are taught in this course: 

    Paper 1: Accounting

    This is the core subject covered by the entire CA syllabus, as we have already mentioned. To prepare the Financial Statements of diverse entities, accounting standards and other subjects are applied. 

    These subjects are covered in this course:

    • Overview of Accounting Standards
    • Financial Statement of Companies
    • Profit or Loss Pre and Post Incorporation
    • Accounting for bonus issues and the right Issue
    • Redemption of Preference shares and Debentures
    • Investment Accounts 
    • Introduction to Accounting Standards including IndASs and IFRSs; adoption vs convergence; concepts and objectives of carve-outs.
    • Framework for Presentation of Financial Statements and Preparation
    • Investment Accounts 
    • Insurance claims for Loss of Profit/Loss of Stock
    • Accounting Pronouncement 

    PAPER 2:  Corporate and other Laws

    SECTION A: Company Law

    To become knowledgeable about business law and use it while auditing companies or creating their financial statements. You can't audit a company's financial statements till you don't know what the law says. In essence, it covers Sections 1 to 148 of the 2013 Companies Act.

    These subjects are covered in this course:

    • Share Capital and Debentures
    • Acceptance of Deposits by Companies
    • Registration of Charges
    • Management and Administration
    • Preliminary
    • Incorporation of Company and Matters Incidental thereto
    • Prospectus and Allotment of Securities
    • Declaration and Payment of Dividend
    • Accounts of Companies
    • Audit and Auditors 

    Note: Students should also be aware that your course will include elements of the Companies Act of 1956 that are still in effect.

    SECTION B: Other Laws

    Develop a fundamental understanding of these rules through interpreting numerous statutes and their rules.

    The laws listed in this section include:

    • The Negotiable Instruments Act, 1881
    • The General Clauses Act, 1897
    • The Indian Contract Act, 1872
    • Interpretation of Statutes

    PAPER 3: Cost and Management Accounting

    Learn how to prepare cost accounting statements, calculate the costs involved in producing a product, and comprehend cost accounting statements.

    The following topics are included in cost and management accounting:

    • Activity-Based Accounting
    • Cost Sheet
    • Cost Accounting System
    • Unit and Batch Costing
    • Job Costing and Contract costing
    • Process and Operation Costing
    • Introduction to Cost and Management Accounting
    • Material Cost
    • Employee Cost
    • Overheads: Absorptions and Costing Methods
    • Joint Products and By-Products 
    • Service Costing
    • Standard Costing
    • Marginal Costing
    • Budget and Budgetary Control 

    PAPER 4: Taxation 

    As everyone is aware, CA is regarded as a tax planner. Understanding of India's current income tax and goods and services tax is developed through this subject. 

    SECTION A: Income Tax

    This section includes subjects like:

    • Basic concepts
    • Income excluding total income
    • Residential status and scope of total income

    Income Heads and how income is calculated under different heads:

    1. Income from House Property
    2. Income from Business and Profession
    3. Capital Gains
    4. Income from other sources
    5. Salaries
    • Deduction from the Gross Total Income
    • Computation of tax liability and total income of individuals
    • Tax deduction at source, Advance Tax, and Introduction to Tax Collection at Source
    • Inclusion of other person’s income in total income
    • Set off, Aggregation of Income or set-off or Carry forward of losses
    • Provisions for Self Assessment and filing return of Income

    SECTION B: Indirect Taxes

    As we are all aware,  the country's numerous taxes have been replaced by the GST.  As a result, you must learn about GST under this section:

    Topics included under this subject are:

    • Charge of GST
    • Exemption From GST
    • Time and Value of Supply
    • Input Tax Credit
    • GST in India
    • Supply Under GST
    • Tax Invoice: Credit and Debit Note
    • Payment of tax
    • Returns
    • Registration

    This is the whole Intermediate Group-1 syllabus. 

    Group-II 

    PAPER 5: Advance Accounting 

    Applying accounting standards, guidance notes, and laws to the different transactions and events involved in the creation and presentation of business entity financial statements is the goal of this subject. Additionally, to comprehend and put into practice the banking, financial services, and insurance sector's regulatory and financial reporting standards.

    Topics covered under this subject are:

    • Partnership Accounts
    • Accounting for Employee Stock Option Plans
    • Buyback Equity Shares, and securities with Differential Rights
    • Amalgamation of Companies
    • Internal Reconstruction
    • Liquidation Of Companies
    • Banking Companies
    • Consolidated Financial Statement
    • Accounting Pronouncement
    • Application of Accounting Standards (AS: 7,9,14,18,19,20,24,26,29)

    PAPER 6: Auditing And Assurance

    As is well known, a chartered accountant's primary responsibility is auditing. The concepts of auditing, as well as commonly accepted auditing methods, techniques, and abilities, are clarified in this course, and students gain the capacity to apply these in their audit and attestation work.

    Topics covered in this subject include:

    • Audit Strategy, Audit Planning, and Audit Program
    • Audit Documentation and Audit Evidence
    • Risk Assessment and Internal Control
    • Fraud and duties of an Auditor 
    • Audit in an Automated Environment
    • Nature, Objective, and Scope of Audit:
    1. Auditing Concepts
    2. Standard Setting  Process
    3. Engagement Standards
    • 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: Strategic Management & Enterprise Information Systems

    SECTION A: Enterprise Information Systems

    Gain knowledge of information systems that are supported by technology and how they affect enterprise-wide processes, risks, and controls.

    Topics incorporated in this section are mentioned below:

    • Financial and Accounting Systems
    • Information Systems and its Components
    • E-Commerce, M-Commerce and Emerging Technologies
    • Core Banking Systems
    • Automated Business Processes

    SECTION B: Strategic Management 

    To gain knowledge of the theories and methods of strategic management and the capacity to apply them in practical business settings.

    Topics in this section include:

    • Strategic Management Process
    • Corporate level strategies
    • Business Level Strategies
    • Functional Level Strategies
    • Organization and Strategic Leadership
    • Strategy Implementation and Control
    • Introduction to Strategic Management
    • Dynamics of Competitive Strategy

    PAPER 8: ECONOMICS FOR FINANCE AND FINANCIAL MANAGEMENT

    SECTION A: Financial Management

    To gain knowledge of several facets of financial management and the capacity to use such knowledge in decision-making:

    Topics in this subject include the following:

    • Financial analysis and Planning Ratio Analysis
    • Cost of Capital
    • Financing Decision: Capital structure
    • Financing Decision: Leverages
    • Investment Decision
    • Risk Analysis in Capital Budgeting
    • Dividend Decision
    • Management of Working Capital
    • Scope and Objectives of Financial Management
    • Types of Financing

    These are the subjects that will be covered in-depth in this section.

    SECTION B: Economics for Finance 

    To gain knowledge of economic theories and concepts in relation to finance, as well as the capacity to deal with application-focused problems.

    Topics from this section include the following:

    • Public Finance
    • The Money Market
    • Determination of National Income
    • The International Trade

    This is the full Intermediate Level CA Course Syllabus.


    CA Final Course Syllabus 

    CA Final is the concluding stage of this trip. The eight subjects that make up the CA Final course are further divided into two groups, for a total of sixteen subjects. Out of the eight papers, one is an elective. There are several subjects available for students to choose from. You must select a subject from the elective paper while registering for the final course. All students must take other subjects. The new syllabus put forth by the ICAI serves as the foundation for these disciplines.

    The subjects included in the CA Final Course syllabus are: 

    PAPER 1: Financial Reporting

    A thorough understanding of IND AS, Accounting Standards, Guidance Notes, and the capacity to integrate and solve problems in real-world situations using the AS, IND AS. Create accounting policies that are acceptable for them. Learn the various reporting and accounting procedures for exceptional transactions and use this information to solve problems. 

    Topics covered under this subject include 

    Application of Existing Accounting Standards (Additionally, if applicable, you will need to use other accounting standards in other queries)

    • Consolidated and Separate Financial Statements 
    • Application of Transaction-specific and Industry-specific Indian Accounting Standards
    • Accounting for Corporate Restructuring/ Demerger and Business Combinations
    • Accounting and Reporting of Financial Instruments
    • Accounting for Share-Based Payments
    • Application of Guidance Notes issued by the ICAI on Specified Accounting Aspects
    • Financial statement preparation and presentation framework
    • Application of Indian Accounting Standards 
    • Analysis of Financial Statements
    • Accounting for Carbon Credits
    • Emerging trends in Reporting
    • Accounting for E-Commerce

    PAPER 2: STRATEGIC FINANCIAL MANAGEMENT 

    The goal of this course is to develop your capacity to use financial management theories and methods when making strategic decisions. 

    Topics covered under this section include:

    • Security Valuation
    • Portfolio Management
    • Securitization
    • Mutual Funds
    • Derivatives Analysis and Valuation
    • Financial Policy and Corporate Strategy
    • Risk Management
    • Security Analysis
    • Mergers, Acquisition and Corporate Restructuring.
    • Startup Finance
    • Foreign Exchange Exposure and Risk Management.
    • International Financial Management.
    • Interest Rate Risk Management
    • Corporate Valuation

    PAPER 3: ADVANCED AUDITING AND PROFESSIONAL ETHICS

    Advanced Auditing and Professional Ethics is the third article to arrive in this line. Learning how to analyse current corporate practices and procedures and use them in auditing engagements is the goal of this course. 

    Topics in this subject include:

    • Auditing Special Aspects in an Automated Environment
    • Audit of Limited Companies
    • Audit Reports
    • Audit Committee and Corporate Governance
    • Audit of Consolidated Financial Statements
    • Particulars of Banks, Insurance, and Non-Banking Financial Companies Audits
    • Audit under Fiscal Laws
    • Special Audit Assignments
    • Audit of Public Sector Undertakings
    • Liabilities of Auditors
    • Internal Audit, Management and Operational Audit
    • Due Diligence, Investigation and Forensic Audit
    • Peer Review and Quality Review
    • Professional Ethics
    • Auditing Standards, Statements and Guidance Notes
    • Audit Planning, Strategy and Execution
    • Risk Assessment and Internal Control 

    PAPER 4: CORPORATE AND ECONOMIC LAWS

    Corporate Laws and Economic Laws are the two sections of this topic, respectively.

    PART 1: CORPORATE LAWS

    One section of this is devoted to company law, and the other is to securities law.

    SECTION A: Company Law 

    Learning how to analyze, interpret, and implement the provisions of company law in real-world contexts is the goal of this course.

    Topics covered under this subject include the following:

    Companies Act, 2013

    • Inspection, Inquiry and Investigation
    • Compromises, Amalgamations and Arrangements
    • Prevention of Oppression and Mismanagement
    • Winding Up
    • Producer Companies
    • Companies incorporated outside India
    • Miscellaneous Provisions
    • Compounding of Offences, Adjudication and Special Courts
    • National Company Law Tribunal and Appellate Tribunal
    • Appointment and Qualification of Directors
    • Appointment and Remuneration of Managerial Personnel
    • Meetings of Board and its Powers

    Corporate Secretarial Practice

    Resolutions, Minutes, and Drafting Notices

    Note: Students should be aware that the provisions of the Companies Act of 1956 that are still in effect will be included in your curriculum until the Companies Act of 2013 takes effect and replaces the relevant sections. 

    SECTION B: Securities Law 

    The goal of this section is to develop the ability to evaluate the key clauses of particular securities regulations.

    Topics covered in this section include:

    1. The Securities Exchange Board of India Act 1992, Listing Obligation and Disclosure Requirements Regulations, 2015, Issue of Capital and Disclosure Requirements Regulations, 2009
    2. Securities Contract (Regulation) Rules, 1957 and  The Securities Contract Act, 1956. Introduction and Crucial Provisions

    PART 2: ECONOMIC LAWS

    The goal of this section, which makes up the second part of this subject, is to develop the ability to analyze the key clauses in economic laws.

    Topics covered are as below:

    • The Reconstruction of Financial Assets, Securitisation 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 Foreign Exchange Management Act, 1999
    • The Bankruptcy and Insolvency Code, 2016

    PAPER 5: Strategic cost management and Evaluation of Performance

    Objectives

    1. To create, monitor, and control strategic objectives by utilizing various cost management strategies for planning and performance control.
    2. to improve one's ability to analyze, synthesize, and evaluate data in order to address problems that could affect or have an influence on how organizations manage performance.

    The subject is segregated into three categories:

    • Performance Evaluation and Control.
    • Performance Evaluation and Reporting.
    • Managerial Control.
    • Strategic Cost  Management and Decision Making.
    • Strategic Cost Management
    • Strategic Decision Making
    • Case Studies 

    PART 1: STRATEGIC COST MANAGEMENT AND DECISION-MAKING

    Topics covered under this section include:

    • Modern Business Environment
    • Learn System and Innovation
    • Cost Management Techniques
    • Cost Management for Specific Sectors
    • Pricing Decision
    • Introduction to Strategic Cost Management

    PART 2: PERFORMANCE EVALUATION AND CONTROL

    • Divisional Transfer Pricing
    • Strategic Analysis of Operating Income.
    • Budgetary Control
    • Standard Costing
    • Performance Measurement and Evaluation

    PART 2: Case Study

    PAPER 6 

    Out of the eight papers, paper number 6, is an elective paper. When registering for the Final Course, you must make a decision to choose the elective subject of your interest.

    The elective papers include:

    PAPER 6B: Financial Services and Capital Markets.

    PAPER 6C: International Taxation.

    PAPER 6D: Economic Laws

    PAPER 6A: Risk Management

    PAPER 6E: Global Financial Reporting Standards

    PAPER 6F: Multi-Disciplinary Case Studies

    The purpose of including this subject in the CA curriculum is to help students better understand the risks that firms face and how to manage them. To develop the ability to utilize such knowledge to deal with risk-related challenges in actual business situations. 

    Topics covered in electives include:

    • Risk Management
    • Evolution of Risk Management Strategies
    • Risk Model
    • Credit Risk Measurement and Management
    • Risk Associated with the Corporate Governance
    • Enterprise Risk Management
    • Operational Risk Management
    • Introduction to Risk
    • Source and Evaluation of Risks 

    PAPER 6B: FINANCIAL SERVICES AND CAPITAL MARKETS 

    Objective 

    To learn about the financial services provided by intermediaries and banks, as well as about their function and pursuits on the capital market in general and the financial market in particular, and to put that knowledge to use in real-world situations.

    Topics in this subject are as below:

    • Capital Market – Secondary
    • Money Market
    • Institutions and Intermediaries
    • Commodity Market
    • A. Banking Management
    • Banking as a capital source incorporating NBFC’s
    • Mutual Funds
    • Private Equity
    • Investment Banking
    • Credit Rating
    • Treasury Operations
    • Risk Management
    • Credit Derivatives
    • Leasing
    • Factoring
    • SEBI Guidelines
    • Global Financial Markets
    • Impact of Various policies of Financial Markets
    • Capital Market - Primary 

    The syllabus will also include the below topics that are studied in SFM and Law:

    • Derivatives
    • Interest Rate Risk
    • SEBI Act, 1992
    • Legislative framework on listing agreements
    • The Securities Contract (Regulation) Act, 1956
    • Chapter III-D of the RBI Act, 1934
    • Securitization
    • Fixed Income Securities (Debentures/Valuation of Bonds)

    PAPER 6C: INTERNATIONAL TAXATION 

    The purpose of including this topic in the CA course is to help students gain an understanding of the concepts, principles, and provisions of international tax law as well as how to apply that knowledge when producing computations and responding to real-world situations. 

    Topics covered:

    • Double Taxation Relief
    • Advance Ruling
    • An Introduction of Black Money and Tax Law Implementation
    • Taxation of E-Commerce Transactions
    • Tax Treaties: Overview, Features, Application and Interpretation
    • Anti Avoidance Measures
    • Overview of Model Tax Conventions
    • Transfer Pricing
    • Non-resident Taxation

    PAPER 6D: ECONOMICS LAWS  

    The goal is to gain knowledge of the provisions of several economic laws and the capacity to use that information to address problems in real-world case studies.

    Topics covered:

    • The Competition Act, 2002
    • The Real Estate Act (development and regulation), 2016
    • The Insolvency and Bankruptcy Code, 2016
    • The Prevention of Money Laundering Act, 2002
    • The Reconstruction and Securitization of Financial Assets and Security Enforcement Interest Act, 2002
    • The Foreign Exchange Management Act, 1999
    • Prohibition of Benami Property Transactions Act, 1988

    PAPER 6E: GLOBAL FINANCIAL REPORTING STANDARDS

    Objectives

    • To gain knowledge of the fundamental ideas and guiding principles of international financial reporting standards and to develop the skills necessary to put that information to use in solving problems and making calculations in real-world situations.
    • To become familiar with the key distinctions between IFRS and US GAAPs and put that knowledge to use in real-world case studies. 

    Topics Covered:

    • Conceptual Framework for Financial Reporting(according to IFRS) -10 Marks
    • International Financial Reporting Standards and its applications -70 Marks
    • Significant differences between IFRS and US GAAPs - 20 Marks

    PAPER 6F: MULTI-DISCIPLINARY CASE STUDY

    To handle challenges in realistic case studies, the goal is to study and combine the concepts, principles, and rules of accounting, auditing, taxation, corporate law, finance, and business strategy and management.

    Topics covered:

    The following case studies will be included in this study.

    • Audit and Assurance
    • Taxation
    • Finance and Financial Management
    • Management Accounting
    • Corporate Laws
    • Business Strategy and Management
    • Financial Accounting and Reporting

    PAPER 7: DIRECT TAXATION AND INTERNATIONAL TAXATION

    SECTION A: Direct Taxation

    The goal is to develop the capacity to evaluate, interpret, and offer suggestions for real difficulties regarding the provisions of direct tax legislation.

    Topics Covered:

    • Basic Concepts
    • Salaries
    • Income from House Property
    • Profits and Gains of Business or Profession
    • Capital Gains
    • Income from Other Sources
    • Combining of Income, Set-Off, and Losses Carried Forward
    • Deductions from Gross Total Income
    • Assessment of Various Entities
    • Political parties, electoral trusts, and charitable or religious trusts
    • Tax Planning, Tax Avoidance & Tax Evasion
    • Deduction, Collection and Recovery of Tax
    • Income-tax Authorities
    • Assessment Procedure
    • Appeals and Revision
    • Dispute Resolution
    • Penalties
    • Offenses and Prosecution
    • Liability in Special Cases
    • Miscellaneous Provisions
    • Residence and Scope of Total Income
    • Income of other people incorporated in assessee’s Total Income 

    SECTION B: International Taxation 

    The goal is to gain an understanding of the ideas, rules, and regulations governing international taxation as well as the skills necessary to put that knowledge to use in calculations and problem-solving.

    Topics covered are:

    • Non-Resident Taxation
    • Double Taxation Relief
    • Advance Rulings
    • Equalization of Levy
    • Interpretation of Tax Treaties and its applications
    • Profit Shifting and Fundamentals of Base Erosion
    • Overview of Model Tax Conventions
    • Other Provisions and transfer pricing to check Avoidance of Income Tax

    PAPER 8: INDIRECT TAX LAWS

    It incorporates two parts:

    • Customs &  FTP
    • Goods and Service Tax

    SECTION A: Goods and Service Tax

    • Place of Supply
    • Time and Value of Supply
    • Input Tax Credit
    • Registration
    • Tax Invoice, Credit and Debit Notes
    • Accounts and Records; E-way Bill
    • Payment of Tax
    • Returns
    • Import And Export Under GST
    • Refunds
    • Job Work
    • Assessment And Audit
    • Inspection, Search, Seizure And Arrest
    •  Demands And Recovery
    • Liability to Pay in Certain Cases
    • Offenses And Penalties
    • Appeals And Revisions
    • Advance Ruling
    • Miscellaneous Provisions
    • GST in India
    • Supply Under GST
    • Charge of GST
    • Exemption From GST

    SECTION B:  Customs & FTP

    Topics covered are:

    • Classification of Imported and Export Goods
    • Valuation under the Customs Act, 1962
    • Importation, Exportation and Transportation of Goods
    • Warehousing
    • Duty Drawback
    • Refund
    • Foreign Trade Policy
    • Levy of and Exemptions from Customs
    • Types of Duty

    CA Subjects

    The subjects for all the three levels of the CA course are mentioned below:

    CA Foundation Course Subjects

    • Business Laws
    • Practice and Principles of Accounting
    • Business Reporting and Correspondence
    • Logical Reasoning, Statistics, and Business Mathematics
    • Business Economics
    • Commercial and Business Knowledge


    CA Intermediate Course Subjects

    • Accounting
    • Company Laws and Other Laws
    • Cost and Management Accounting
    • Indirect Taxes
    • Income Tax Law
    • Advanced Accounting
    • Auditing And Assurance
    • Enterprise Information Systems
    • Financial Management
    • Strategic Management
    • Economics for Finance

    CA Final Course Subjects

    • Financial Reporting
    • Strategic Financial Management
    • Professional Ethics and Advanced Auditing
    • Corporate and Economic Laws
    • Performance Evaluation and Strategic Cost Management
    • Direct Tax Laws and International Taxation
    • Indirect Tax Laws
          i) Customs and FTP
         ii) Goods and Service Tax

       

    CA Optional Subjects


    The revised CA Final Exam course has been created to satisfy the demands of the business world and CA candidates. The Elective Paper in Paper 6 is where the welcome change is. A new paper called the Elective Paper has been established by the Institute of Chartered Accountants of India. There are a total of six options available to a student, and they are free to select any one of them.

    The sixth paper, out of the eight papers, is an elective paper. You must decide the elective subject you want to take when you register for the CA final course.

    The optional papers consist of the following below-mentioned topics:

    • Financial Services and Capital Markets.
    • International Taxation.
    • Economic Laws
    • Risk Management
    • Global Financial Reporting Standards
    • Multi-Disciplinary Case Studies

    These electives are part of the latest CA curriculum to aid students in developing a better understanding of business hazards and risk management techniques. students acquire the skills necessary to use this information in real-world business contexts to address risk-related concerns.
     

    CA Important Books

    Candidates can obtain several of the top books on chartered accounting both online and offline. While learning CA, it is crucial to refer to the recommended texts. The top books for CA subjects are listed below:

    CA Foundation Course

    • Taxmann’s Business and Commercial Knowledge
    • Taxmann’s CA Foundation Business Laws
    • Elements of Mercantile Laws by Sultan Chand and Sons
    • Quantitative Aptitude by  K.C.P Rao & Dr T Padma
    • Taxmann’s General Economics
    • CPT Grewal’s Accountancy
    • Taxmann - Principles and Practice of Accounting
    • Taxmann - Business Correspondence and Reporting & Business Laws

    CA Intermediate Course

    • First lessons in Accounting Standards
    • Taxmann - Students Guide for  Accounting Standards- Including Introduction of Ind AS
    • A Handbook on Corporate and Other Laws
    • First Lessons- Ethics, Business Laws & Communication
    • Padhuka- Handbook On Cost and Management Accounting
    • Handbook On Taxation
    • Cost Accounting for CA-IPC by S Chand and Company
    • Accountancy for CA Intermediate(Group II) by Tulsian
    • Taxmann's Auditing & Assurance
    • Guide For Strategic Management and Enterprise Information Systems by Paduka

    CA Final Course

    • Accounting Standards by C.A Parveen Jindal & M P Vijay Kumar
    • Accounting Standards by D.S Rawat
    • ICAI Study Material (Major Preference)
    • SFM Module with Solution by Rahul Malkan
    • CA Munish Bhandari - Handbook
    • Kamal Garg (CA) New Syllabus
    • Costing by CA Parag Gupta
    • Class Notes By CA Nitesh Parashar
    • ISCA Dinesh Madan (Major Preference)
    • Direct Taxation by Dinesh Madan
    • Indirect Taxation by CA Raj Kumar
    • Yogendra Bangar & Vandana Bangar Book
       

    Related Questions

    How can I do CA after 12th plzz explain.
    -Shivam -Updated on Dec-19-20223 Answers
    N

    Navneet, Student / Alumni

    For doing CA, the candidate should have graduation or post-graduation in Commerce. B.Com is a 3-year undergraduate course offered in various B.Com. The Bachelor of Commerce course has been designed to train and qualify the students on the different aspects of commerce, finance and banking. Along with focusing on subjects such as Accounting, Commerce, Economics, Finance, B.Com students will also explore subjects in Marketing, Human Resources and much more. Commerce colleges across India offer B.Com in two different degrees, i.e. (Hons) and B.Com or also known as B.Com General or B.Com Pass. The following for either of the degrees are equally high, however, for B.Com (Hons) students must have cleared Mathematics as a compulsory subject in the qualifying exam. There are many universities that offer M.Com degree, being alumni of LPU, M.Com is available in LPU as well .Let me share the course highlights for it. M.com in LPU is Accredited by ACBSP (USA). Industry certifications, MOOCs, Hackathons / Co-curricular Competitive events, Workshops, Guest lectures, Educational Trips, Live projects, Incubation projects, Community projects, projects with NGOs etc. are an integral part of curriculum. Student may be given an option to go for 4 weeks study tour to USA/ European countries or any other country as decided by the University subject to conditions.
    Is ACCA course is available?
    -Damnpreet -Updated on Jun-10-20222 Answers
    J

    Jayita Ekka, CollegeDekho Expert

    Dear student,

    ACCA stands for ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS in India. ACCA is a professional body for this qualification. It has members and students across the world in 170 countries. It works in the interest of the public, and its members have regulated appropriately.

    Pursuing a Chartered Accountancy course and ACCA is similar. If you want to go abroad, then ACCA course is better. However, if you plan to stay in India, we advise you to pursue CA. You may choose from the many Accountancy colleges in India

    Know about career opportunities as a Chartered Accountant

    If you want to discuss further, you may call our IVR - 18005729877

    Good luck!

    Can I study CA course here
    -Harianantham -Updated on Jun-05-20222 Answers
    D

    Diksha Nautiyal, Student / Alumni

    Dear Student

    IIKM Business School (IIKM) offers courses under MBA, BBA, B.Com and BBA+MBA degrees. The college does not offer a CA programme. Check the full list of courses offered at IIKM Business School here

    To get a list of top CA colleges in India, Click Here.

    To know all about the CA programme, Click Here.

    For admissions-related help, please fill our Common Application Form (CAF) or call our toll-free student helpline number 1800-572-9877.

    Thank you.

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