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CA Intermediate Syllabus

Institute of Chartered Accountants of India Exam. The full CA Intermediate syllabus: 6 subjects, 27 chapters, 109 topics and 181 sub-topics, with 314 flashcards written against it.

6Subjects
27Chapters
109Topics
181Sub-topics
314Flashcards

CA Intermediate subjects

CA Intermediate has 6 subjects. Each one is listed below with its chapters in syllabus order; open a subject for every topic and sub-topic inside them.

PAPER 1 : ADVANCED ACCOUNTING

6 chapters · 35 topics · 51 flashcards

  1. Process of formulation of Accounting Standards · 3 topics
  2. Framework for Preparation and Presentation of Financial Statements · 1 topic
  3. Applicability of Accounting Standards to various entities
  4. Application of Accounting Standards · 27 topics
  5. Company Accounts · 4 topics
  6. Accounting for Branches including foreign branches

PAPER 2: CORPORATE AND OTHER LAWS

2 chapters · 5 topics · 20 sub-topics · 50 flashcards

  1. Company Law and Limited Liability Partnership Law · 2 topics
  2. Other Laws · 3 topics

PAPER 3: TAXATION

2 chapters · 16 topics · 20 sub-topics · 50 flashcards

  1. SECTION A: INCOME TAX LAW · 7 topics
  2. SECTION B: GOODS AND SERVICES TAX (GST) · 9 topics

PAPER 4: COST AND MANAGEMENT ACCOUNTING

4 chapters · 16 topics · 52 sub-topics · 51 flashcards

  1. Overview of Cost and Management Accounting · 2 topics
  2. Ascertainment of Cost and Cost Accounting System · 6 topics
  3. Methods of Costing · 5 topics
  4. Cost Control and Analysis · 3 topics

PAPER 5: AUDITING AND ETHICS

11 chapters · 27 topics · 39 sub-topics · 61 flashcards

  1. Nature, Objective and Scope of Audit · 2 topics
  2. Audit Strategy, Audit Planning and Audit Program · 1 topic
  3. Risk Assessment and Internal Control · 4 topics
  4. Audit Evidence · 2 topics
  5. Audit of Items of Financial Statements · 4 topics
  6. Audit Documentation · 2 topics
  7. Completion and Review · 2 topics
  8. Audit Report · 2 topics
  9. Special Features of Audit of Different Type of Entities
  10. Audit of Banks · 3 topics
  11. Ethics and Terms of Audit Engagements · 5 topics

PAPER 6: FINANCIAL MANAGEMENT AND STRATEGIC MANAGEMENT

2 chapters · 10 topics · 50 sub-topics · 51 flashcards

  1. FINANCIAL MANAGEMENT · 5 topics
  2. STRATEGIC MANAGEMENT · 5 topics

CA Intermediate flashcards

314 question-and-answer cards across 6 subject decks, each shown in full on its subject page.

CA Intermediate syllabus FAQ

What subjects are in the CA Intermediate syllabus?

CA Intermediate covers 6 subjects: PAPER 1 : ADVANCED ACCOUNTING, PAPER 2: CORPORATE AND OTHER LAWS, PAPER 3: TAXATION, PAPER 4: COST AND MANAGEMENT ACCOUNTING, PAPER 5: AUDITING AND ETHICS and PAPER 6: FINANCIAL MANAGEMENT AND STRATEGIC MANAGEMENT.

How many chapters and topics are in the CA Intermediate syllabus?

27 chapters and 109 topics, broken down further into 181 sub-topics, across 6 subjects. PAPER 1 : ADVANCED ACCOUNTING is the largest subject, with 35 topics in 6 chapters.

Are there CA Intermediate flashcards?

Yes — 314 question-and-answer flashcards in 6 subject decks. Each deck is printed in full on its subject page here, and the same cards are in the Examius app with spaced repetition. The free plan covers one exam of your choice, including its flashcards; Examius Pro, a one-time purchase, unlocks every other exam and deck.