Complete CA Syllabus: Downloadable PDF for Aspiring Chartered Accountants

1. Login/Register PWCentres PWSkills AskDoubt All Courses Home / All About CA (Chartered Accountant) : Syllabus, Eligibility, Exam Pattern, Salary, FAQs / CA Syllabus 2023 Related Link CA SYLLABUS 2023 All About CA (Chartered Accountant) : Syllabus, Eligibility, Exam Pattern, Salary, FAQs  CA Exam Pattern 2023  CA Syllabus 2023 ICAI Syllabus for CA Foundation, Intermediate, and Final 2023 Exams ICAI is  CA Registration 2023 responsible for conducting the CA Exam in three stages and has released its  CA Result 2023 syllabus for the year 2023. Because the exam is conducted in di?erent stages, its syllabus is quite complex and covers a wide range of topics and sub-topics. It occurs in May and November every year. The three major CA subjects that play a leading role in all three levels of the CA exam are Tax, auditing, and Business Law. This is conducted online through a computer. Let's see the CA Exam Syllabus in detail for the year 2023. Although there are no changes in the syllabus for this year, ICAI is responsible for doing so. Relevant Points Related To The Syllabus Of The CA Entrance Exam ?. The Three stages of the CA Exam are CA Foundation CA Intermediate CA Final ?. Total Number of Papers There are a total of four papers in the CA Foundation 8 in the CA intermediate 8 in the CA Final. ?. Maximum Marks CA Foundation is of 400 marks CA Intermediate is 800 marks CA Final is 800 marks ?. Conducting Body ICAI (Statutory Body) ?. Maximum number of attempts There is no specific limit ICAI CA Foundation Syllabus 2023 All CA aspirants must crack all three levels to take this professional course's degree. CA foundation is the first step that will lead the students to the intermediate level. No candidates can directly appear in the second stage unless they have qualified for graduation from the commerce stream. The passing mark of the CA Foundation

2. is a minimum of 50% aggregate and 40% in all of the four papers of the CA Foundation. All Courses Login/Register PWCentres PWSkills AskDoubt Following are the topics that are covered under all four papers of this exam: Paper 1. Fundamentals And Practice Of Accounting This paper covers 100 marks, and the candidate must score a minimum of 40% to pass this paper. There are a total of 10 chapters in accounting that are divided into two modules. Chapter 1 - deals with the theoretical framework Chapter 2 - deals with the accounting process. It includes preparation of trail balance and rectifications of errors etc. Chapter 3 - deals with bank reconciliation statement Chapter 4 - is about inventories Chapter 5 - covers the basic concept and accounting of depreciation Chapter 6 - deals with accounting for special transactions Chapter 7 - covers the preparation of the final accounts of sole proprietors Chapter 8 - is about partnership accounts Chapter 9 - covers topics related to financial statements of not-for-profit organisations Chapter 10 - deals with the introduction to the company accounts Paper 2. Business Laws And Business Correspondence And Reporting This CA Subject is further divided into two parts Section 1. covers all relevant Acts such as: The Indian contract Act of 1872 The Sale of Goods Act of 1930 The Indian Partnership Act of 1932 The Limited Liability Act, 2008 The companies Act, 2013 Section 2. is about Business Correspondence and Reporting Chapter 1 - communication Chapter 2 - Sentence Types and Direct and Indirect, Active- passive Speech Chapter 3 - Vocabulary including Synonyms and Antonyms, idioms and phrases, Phrasal verbs and collocations Chapter 4 - Comprehension Passages Basic writing skill Note making Introduction to basics of writing Precis Writing Article Writing Report Writing Formal letter Writing and o?cial communication Formal emails Writing Resume Writing Meetings Paper 3. Quantitative Aptitude, Including Logical Reasoning, Mathematics And Statistics There are a total of three sections in Quantitative Aptitude Part 1. covers the Topic of Business Mathematics Ratio and Proportion, Indices and Logarithms Equations and Matrices Linear Inequalities Time Value of Money Basic Concepts of Permutations and Combinations Sequence and Series _ Arithmetic and Geometric progressions Sets, Functions, and Relations Basics Concepts of Di?erential and Integral calculus Part 2. covers Topics related to Logical Reasoning Number series, Coding and Decoding and the odd man out Direction tests Seating Arrangements Blood relations Syllogism

3. Part 3. statistics Login/Register PWCentres PWSkills AskDoubt Statistics Description of Data All Courses Measures of central tendency and depression Probability Theoretical distributions Correlation and Regressions Index Number and Time series Paper 4. Business Economics And Commercial Knowledge This part is further divided into two parts Part 1. deals with Business Economics Nature and scope of business economics Theory of demand and supply Theory of production and cost Meaning and types of markets Business cycles Part 2. deals with Business and Commercial Knowledge An introduction to business and commercial knowledge Business environment Business organisations Government policies for business growth Organisations facilitating business Common business terminologies Intermediate CA Exam Syllabus by ICAI 2023 A total of 8 subjects in this stage are divided into two groups. Each group carries questions from 4 di?erent subjects. This paper is of a total of 800 marks. The candidate needs to give equal focus in all four 8 subjects as each of them carries 100 marks. The candidate must score a minimum of 40% in each Chartered Accountant Subject to pass this level, and they will be given 3 hours to complete this paper. Paper 1. Accounting = Some of the major topics of this part are Formation of accounting standards, preparation of financial statements, Company accounts and special types of accounting etc. Paper 2. Business laws, other laws, Ethics and communications = It includes Basic concepts of the company and matters incidental to that, Prospectu, shares, dividends, debentures, Audits and auditors and The Indian contract act 2013, The negotiable instrument act 1881 and other relevant Acts. Paper 3. Cost Accounting and financial management = It covers topics such as Basic concepts of cost and accounting management, Assortment of cost, Cost accounting method, and Cost control and analysis, etc. Paper 4. Taxation = Topics this paper includes are Direct and indirect tax, Income tax, Tax invoice, Basic concept of Time and Value of Supply, Credit and debits And returns, etc. Paper 5. Advanced Accounting = it covers Notes of ICAI on Specific Accounting Aspects, Company Accounts, Bank Financial Reporting, Valuation of goodwill, and Application of accounting standards Paper 6. Auditing and Assurance = Major topics of this Chartered Accountant subject are meaning, nature, and scope of Audits, Audits planning, strategy and program, Audit Sampling and Procedure, Audits of Bank and Company, and Audit reports etc. Paper 7. IT and Strategic Management = It includes the Process of automated business financial and accounting systems, E-commerce and other Technologies, Meaning of Strategic Management and its process, Business and Functional level Strategies, Implementation and control of strategies etc. Paper 8. Financial Management and Economics for Finance = Financial management, its analysis and functions, Source of Finance, Cost of Capital, Capital Investment Decisions and Dividend Decisions. Final CA Exam Syllabus by ICAI 2023 At the CA Intermediate level, this part also has 8 papers of 800 marks. The ICAI syllabus of the CA Final is quite lengthier than the other two levels of this exam. There are 6 sub-parts of section 6 of this exam. Now you can imagine how wider it would be. Let's see each part one by one and their topics and sub-topics. This is the last stage of struggle for all CA Candidates. CA Final Section 1 = Financial Reporting Preparation and Presentation of financial statements

4. Application of Indian Accounting Standards (Ind As) Corporate Social Responsibility Financial Analysis Login/Register PWCentres PWSkills AskDoubt All Courses Accounting of Financial Statements CA Final Section 2 = Strategic Financial Management Financial Policy and Corporate Strategy Risk management and Security Analysis, Valuation Risk Management and Foreign Exchange Exposure Portfolio Management Mutual fund Derivative analysis and valuation Startup finance CA Final Section 3 = Advance Auditing and Professional Ethics. This CA subject includes Auditing notes provided by ICAI Auditing statement Auditing standards And planning Automated environment Auditing Companies Auditing Audits of Public Sector Undertaking Responsibilities of auditors regarding Audits Forensic audits CA Final Section 4 = Corporate and Economics Laws Security laws company laws CA Final Section 5 = Strategic Cost Management and Performance Evaluation. This part is further divided into 2 sub-parts. Part A. Strategic cost management and strategic decision making Techniques of Cost Management Specific Sectors Cost Management Decision making Pricing Strategies Part B. Performance Evaluation and Control and Managerial Control Measurement and Evaluation of Performance Strategic Analysis of Operating Income Budgetary Control Standard Costing case study CA Final Section 6 = Risk Management 6 A deals with Risk Management Introduction of Risk Management Sources of Risk Management Evaluation of Risk Management Credit Risk Management and Measurement Related to Corporate Governance Enterprise Risk Management 6 B deals with Financial Services and Capital Market Global Finance Market Primary and Secondary Capital Markets Money and Commodity Market Institutions and Intermediaries Banking as a Source of Capital Mutual Funds 6 C deals with International Taxation International Taxation and other aspects of international taxation Provision related to Transfer Pricing Under the Income Tax Act 1961 Taxation of International Transactions and Resident taxation provision under the Income Tax Act 1961 Law and the procedure related to the black money Imposition of income tax 2015 Tax Treaties and their application and interpretation Tax related to E-Commerce Transaction 6 D Deals with Economic Laws

5. Function and Role of WTO Rules and Regulations of Competition Act 2002 Rules and Regulations of Real PWCentres PWSkills All Courses Login/Register AskDoubt Estate Act 2002 Insolvency and Bankruptcy Code 2016 Prevention of Money-laundering Act 2002 Foreign Exchange Management Act 1999 6 E Deals with Global Financial Reporting Standards Location of International Financial Reporting Standard Financial Reporting as per IFRS Major di?erence between IFRS and US GRRPs 6 F Deals with Multidisciplinary Case Study Financial Accounting and Reporting Accounting Management Corporate Laws Taxation Business Management and Strategy CA Final Section 7 = Direct Tax Laws and international taxation. This section also has two parts Direct Tax Laws in given Part 1 and International Taxation in given Part 11 CA Final Section 8 = it deals with Indirect Tax Laws and is divided into two sections ie GST = Goods and Services Tax Customs and FTL Conclusion Students who are willing to pursue this exam should throw light upon every topic of the ICAI Syllabus to qualify for this exam. The correct syllabus would help them put the e?orts in the right direction and clear this exam in a few attempts. Try to practise the calculations along with your theoretical study. CA course Syllabus Pdf is available on the o?cial website of the ICAI. Keep visiting the site from time to time if you don’t want to miss any relevant information related to your exam. The syllabus for the year 2023 is similar to the earlier syllabus. Read the study materials of ICAI uploaded to its o?cial websites for better results. Hence, it covers a wide range of topics, that’s why it is considered one of the toughest exams in India. Frequently Asked Questions (FAQs) Q1. What is the number of papers in each level of the CA exam? Ans. There are a total of 4 papers in the CA Foundation and 8 papers in the CA Intermediate and 8 in the CA final. Candidates must score at least 40% in each paper to pass this exam. Q2. What are the changes in the CA Syllabus 2023? Ans. There is no change in the CA exam syllabus for the year 2023, and the examination will be conducted based on the earlier syllabus of this exam. Q3. Who gives the CA Certification? Ans. From deciding fees to finalising the CA subjects, to the eligibility criteria for granting Certification, everything is managed by ICAI (The Institute of Chartered Accountants of India). Q4. What is the maximum number of attempts one can give to qualify for the CA exam? Ans. There are no fixed attempts for this. One can give it as much time as one wants. Q5. Who is eligible to take the CA exam? Ans. Students who have completed their Class 12 from any of the three streams are eligible to give the CA foundation 2023 , and Graduate Students can directly give the CA intermediate exam. Q6. Can a Class 10 student be admitted to the CA foundation? Get Access To Our Ans. Yes, A class 10th pass student can take provisional admission in the CA foundation, but one can regularise it after clearing the Class 12 Board Exam. Free Batches Now

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