Check CA Intermediate (Earlier CA IPCC) Revised Syllabus for May and November attempts and Marks Weightage. In our latest articles, we have given CA IPCC Study Material & Practice Manual For Nov 2017 and CA IPCC RTP For November 2017. Today we are providing CA Intermediate Group - 1 and Group - 2 new syllabus which is applicable from May and Nov attempt. There are 8 papers in CA Intermediate I;e Accounting, Corporate and Other Laws, Cost and Management Accounting, Taxation, Advanced Accounting, Auditing and Assurance, Enterprise Information Systems & Strategic Management and Financial Management & Economics for Finance. May 2019 is the last attempt to write CA IPCC in old syllabus. Later, old registration students should also write CA Intermediate in new syllabus. Now check CA Intermediate course syllabus and marks weightage.Â
1. Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRS; convergence or adoption; objective and concepts of carve outs.
2. Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards)
3. Applications of Accounting Standards:Â
- AS 1: Disclosure of Accounting Policies
- AS 2: Valuation of Inventories
- AS 3: Cash Flow Statements
- AS 4: Contingencies and Events occurring after the Balance Sheet Date
- AS 5: Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
- AS 10: Property, Plant and Equipment
- AS 11: The Effects of Changes in Foreign Exchange Rates
- AS 12: Accounting for Government Grants
- AS 13: Accounting for Investments
- AS 16: Borrowing Costs
- AS 17: Segment Reporting
- AS 22: Accounting for Taxes on Income
Weightage: 25% to 30%
4. Company Accounts
- Redemption of preference shares
- Redemption of debentures
- Accounting for bonus issue and right issue
- Accounting for tax: Concept of deferred tax asset and deferred tax liability in line with AS 22 â??Accounting for Taxesâ??
- Managerial Remuneration
- Preparation of financial statements â?? Statement of Profit and Loss, Balance Sheet and Cash Flow Statement
- Profit (Loss) prior to incorporation;
Weightage: 30% to 35%
5. Accounting for Special Transactions:
- Investment
- Insurance claims for loss of stock and loss of profit
- Hire - purchase and Instalment Sale Transactions
6. Special Type of Accounting
- Departmental Accounting
- Accounting for Branches including foreign branches
- Accounts from Incomplete Records