The CA exam in India is conducted by theInstitute of Chartered Accountants of India (ICAI). The CA exam consists of three major parts. These are CPT, Intermediate and Final Exam. To become a CA and member of the ICAI, an individual must clear all the three exams individually.To get a clear understanding of the CA exam syllabus, the syllabus of CPT, Intermediate and Final examneeds to be known.
|Fundamentals of Accounting|
|Theoretical Framework||Bank Reconciliation Statement|
|Accounting Standards – concepts, objectives, benefits||Preparation of Final Accounts for Sole Proprietors|
|Meaning and Scope of accounting||Inventories|
|Accounting Concepts, Principles and Conventions||Depreciation accounting|
|Accounting as a measurement discipline – valuation principles, accounting estimates||Partnership Accounts|
|Accounting Policies||Accounting for Special Transactions|
|Accounting Process||Introduction to Company Accounts|
|The India Partnership Act, 1932|
|The Indian Contract Act, 1872||The Sale of Goods Act, 1930|
|Microeconomics: Introduction||Theory of Demand and Supply|
|Indian Economy – A Profile||Select Aspects of Indian Economy|
|The Sale of Goods Act, 1930||Price Determination in Different Markets|
|Economic Reforms in India||Money and Banking|
|Ratio and proportion, Indices, Logarithms||Equations|
|Basic concepts of Permutations and Combinations||Sequence and Series – Arithmetic and geometric progressions|
|Inequalities||Simple and Compound Interest including annuity/Applications|
|Basic concepts of Integral Calculus and Differential (except trigonometric functions)||A statistical description of data|
|Sets, Functions and Relations||Limits and Continuity – Intuitive Approach|
|Probability and Expected Value by Mathematical Expectation||Theoretical Distributions|
|Measures of Central Tendency and Dispersion||Correlation and Regression|
|Sampling Theory||Index Numbers|
ICAI Intermediate IPC exam syllabus:
|Accounting||Business Law, Ethics and Communication|
|Information Technology and Strategic Management|
|Cost Accounting and Financial Management||Taxation|
|Advanced Accounting||Auditing and Assurance|
|Group I||Group II|
|Financial Reporting||Advanced Management Accounting|
|Advanced Auditing and Professional Ethics||Direct Tax Laws|
|Strategic Financial Management||Information Systems Control and Audit|
|Corporate and Allied Laws||Indirect Tax Laws|
Exam Pattern of CA Exam.
To know the CA exam pattern, let us see the exam pattern of the CPT, Intermediate and Final exam.
Exam Pattern: Common Proficiency Test (CA CPT)
The CPT test is divided into two segments,with time allotted of 2 hours for each segment. The test carries 200 marks with negative marking for each incorrect answer. The test consists of objective type questions.
The subjective mode of the test, comprising of 4 sections, is of 4 hours. The exam is held in two sessions of two hours each. The four sections are mentioned below.
- Fundamentals of Accounting
- Mercantile Laws
- General Economics
- Quantitative Aptitude
|Section||Subject||Maximum marks||Minimum marks|
|A||Fundamentals of Accounting||60||18|
Exam Pattern: Intermediate IPC
The CA Intermediate comprises of 7 papers.
- Cost Accounting and Financial Management
- Business Law, Communication, and Ethics
- Auditing and Assurance
- Advanced Accounting
- Information Technology and Strategic Management
The question paper is available in both Hindi and English language, barring subjects Taxation, Accounting and Advanced Accounting which is available only in English language. The candidate can, however,answer in Hindi.
CA Final Exam Pattern
The CA final was till recently a subjective test and comprised of 8 subjects. However, partially objective type questions have been introduced in the exam pattern in the subjects as mentioned below. These questions will be mandatory and will not carry any negative marking.
|CA Final (New Course)||CA Final (Old Course)|
|3||Advanced Auditing and Professional Ethics||3||Advanced Auditing and Professional Ethics|
|4||Corporate and Economic Laws||4||Corporate and Allied Laws|
|7||Direct Tax Laws and International Taxation||7||Direct Tax Laws|
|8||Indirect Tax Laws||8||Indirect Tax Laws|