Table of Contents
Introduction
The CA Intermediate chapter-wise weightage is a key tool for students preparing for the ICAI exams. To streamline the preparation process, the Institute of Chartered Accountants of India (ICAI) has tasked the Board of Studies (BoS) with assigning specific marks to various sections of the syllabus. This structured allocation helps students plan their study schedules effectively by highlighting the importance of each chapter.
Every subject in the CA Intermediate syllabus is divided into multiple topics, each carrying a specific weightage that reflects its significance in the exam. For candidates feeling unsure about where to begin their preparation, understanding the CA Inter chapter-wise weightage provides much-needed clarity and focus.
The CA Intermediate course is the second step in the journey toward becoming a Chartered Accountant. It is a prerequisite to advancing to the final level, with each stage posing greater challenges. Early preparation and a strategic approach are crucial for success. Enrolling in a comprehensive program, like the PW CA Intermediate Course, can give students the guidance they need to get started effectively.
Importance of Chapter-Wise Weightage
The CA Intermediate exams are a critical milestone for aspiring Chartered Accountants. Knowing the chapter-wise weightage helps students adopt a more strategic approach to preparation, enabling them to focus on areas that matter most.
The marks distribution across chapters provides essential insights into which topics demand more time and effort. By prioritizing chapters based on their weightage, students can ensure balanced preparation, aligning their study plans with the exam’s structure.
This focus on CA Inter chapter-wise weightage not only saves time but also builds confidence, allowing students to approach their exams with a clear plan. Aspiring Chartered Accountants who understand and leverage this information are better equipped to succeed in the CA Intermediate examinations.
CA Inter Subject Wise Weightage
Preparing for the CA Intermediate exams demands a strategic approach to understanding subject-wise weightage. At this pivotal stage in the Chartered Accountancy journey, candidates need to focus their study efforts on the mark distribution outlined in the CA Intermediate syllabus. Explore the subject-wise weightage details below:
Paper 1: Advanced Accounting (100 Marks)
Check CA Intermediate Chapter-wise Weightage for Advanced Accounting in the table below:
| Contents | Section | Weightage |
|---|---|---|
| 1. Process of formulation of Accounting Standards including Indian Accounting Standards (IFRS converged standards) and IFRSs; Convergence vs Adoption; Objective and Concepts of carve outs. | I | 55%-65% |
| 2. Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards). | I | 55%-65% |
| 3. (i) Applicability of Accounting Standards to various entities (ii) Application of Accounting Standards: – 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 7: Construction Contracts – AS 9: Revenue Recognition – 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 14: Accounting for Amalgamations (excluding inter-company holdings) – AS 15: Employee Benefits – AS 16: Borrowing Costs – AS 17: Segment Reporting – AS 18: Related Party Disclosures – AS 19: Leases – AS 20: Earnings Per Share – AS 21: Consolidated Financial Statements of single subsidiaries (excluding specific problems) – AS 22: Accounting for Taxes on Income – AS 23: Accounting for Investment in Associates in Consolidated Financial Statements – AS 24: Discontinuing Operations – AS 25: Interim Financial Reporting – AS 26: Intangible Assets – AS 27: Financial Reporting of Interests in Joint Ventures – AS 28: Impairment of Assets – AS 29: Provisions, Contingent Liabilities and Contingent Assets |
I | 55%-65% |
| 4. Company Accounts | II | 30%-35% |
| (i) Schedule III to the Companies Act, 2013 (Division I) (ii) Preparation of financial statements – Statement of Profit and Loss, Balance Sheet and Cash Flow Statement (iii) Buy back of securities (iv) Accounting for reconstruction of companies | II | 30%-35% |
| 5. Accounting for Branches including foreign branches. | III | 5%-10% |
Chapter 2: Corporate and Other Laws (100 Marks)
The CA Intermediate Chapter-Wise Weightage for Corporate and Other Laws in the table below:
| Part | Contents | Sections | Weightage |
|---|---|---|---|
| Part I – Company Law and LLP Law (70 Marks) | The Companies Act, 2013 including important rules and drafting of notices, resolutions | I | 20%-30% |
| Incorporation of Company and Matters Incidental thereto | I | 20%-30% | |
| Prospectus and Allotment of Securities | I | 20%-30% | |
| Share Capital and Debentures | I | 20%-30% | |
| Part II – Other Laws (30 Marks) | The General Clauses Act, 1897: Important Definitions, Extent and Applicability, General Rules of Construction, Powers and Functionaries, Provisions as to Orders, Rules, etc. made under Enactments and Miscellaneous Provisions | I | 35%-40% |
| Interpretation of statutes: Rules of Interpretation of Statutes, Aids to Interpretation, Rules of Interpretation/Construction of Deeds and Documents | II | 25%-30% | |
| The Foreign Exchange Management Act, 1999: Significant definitions and concepts of Current and Capital Account Transactions | III | 30%-40% | |
| The Limited Liability Partnership Act, 2008 including important Rules | IV | 15%-20% |
Paper 3: Taxation (100 Marks)
Check the table below for CA Intermediate Chapter-Wise Weightage for Paper 3 Taxation, divided into two sections:
| Part | Contents | Section | Weightage |
|---|---|---|---|
| Section A: Income-Tax Laws (50 Marks) | Basic Concepts
|
I | 10%-20% |
Residential status and scope of total income
|
|||
Heads of income and the provisions governing the computation of income under different heads
|
II | 25%-30% | |
| Provisions relating to clubbing of income, set-off or carry forward and set-off of losses, deductions from gross total income | III | 15%-20% | |
| Advance Tax, Tax deduction at source, and tax collection at source | IV | 15%-20% | |
| Provisions for filing return of income and self-assessment | 15%-20% | ||
| Computation of total income and income tax payable by an individual under the alternative tax regimes under the Income-tax Act, 1961 to optimize tax liability. | V | 20%-25% | |
| Section B: Goods and Services Tax (GST) (50 Marks) | GST Laws: An introduction including Constitutional aspects | I | 0-5% |
Levy and collection of CGST and IGST
|
II | 50%-80% | |
Basic concepts of:
|
III | 20%-45% | |
| Computation of GST liability | |||
| Registration | |||
| Tax invoice; Credit and Debit Notes; Electronic way bill | |||
| Accounts and Records | |||
| Payment of tax | |||
| Returns |
Paper 4: Cost and Management Accounting (100 Marks)
The table below provides CA Intermediate Chapter-Wise Weightage for Cost and Management Accounting:
| Contents | Section | Weightage |
|---|---|---|
| Overview of Cost and Management Accounting | I | 10%-15% |
| Ascertainment of Cost and Cost Accounting System | II | 35%-40% |
| Methods of Costing | III | 20%-25% |
| Cost Control and Analysis | IV | 25%-30% |
Paper 5: Auditing and Ethics (100 Marks)
Check CA Intermediate Chapter-wise Weightage for Auditing and Ethics in the table below:
| Contents | Section | Weightage |
|---|---|---|
| Nature, Objective and Scope of Audit | I | 4%-6% |
| Audit Strategy, Audit Planning and Audit Program | II | 8%-12% |
| Risk Assessment and Internal Control | III | 8%-12% |
| Audit Evidence | IV | 12%-18% |
| Audit Documentation | ||
| Audit of Items of Financial Statements | V | 12%-20% |
| Completion and Review | VI | 8%-12% |
| Audit Report | VII | 8%-12% |
| Special Features of Audit of Different Types of Entities | VIII | 12%-18% |
| Audit of Banks | ||
| Ethics and Terms of Audit Engagements | IX | 8%-10% |
Paper 6: Financial Management and Strategic Management (100 Marks)
Check CA Intermediate Chapter-wise Weightage for Financial Management and Strategic Management in the table below:
| Part | Contents | Section | Weightage |
|---|---|---|---|
| Part 6A: Financial Management | Financial Management and Financial Analysis | I | 10%-15% |
| Financing Decisions and Cost of Capital | II | 45%-50% | |
| Capital Investment and Dividend Decisions | III | 20%-25% | |
| Management of Working Capital | IV | 15%-20% | |
| Part 6B: Strategic Management | Introduction to Strategic Management | I | 15%-25% |
| Strategic Analysis: External Environment | II | 15%-25% | |
| Strategic Analysis: Internal Environment | III | 15%-25% | |
| Strategic Choices | IV | 15%-25% | |
| Strategy Implementation and Evaluation | V | 15%-25% |
CA Inter Law Exam Preparation Strategy
Preparing for the CA Inter Law exam demands a strategic approach that blends conceptual understanding, consistent practice, and efficient time management. Begin by analyzing the CA Inter chapter-wise weightage to pinpoint high-priority topics like the Companies Act, Contract Act, and Ethics, and allocate your study time accordingly. Regularly practicing mock tests and past papers will enhance your confidence and exam readiness. For expert guidance and a structured approach to mastering the syllabus, enroll in Amit Bachhawat Training Forum, known for its exceptional resources and proven teaching methodologies.