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CA Syllabus 2018 Download Revised CPT/IPCC/Final/ATC Section-Wise Syllabus P

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CA Syllabus

CA Syllabus 2018: The President of ICAI, M.Devaraja Reddy, declared that the new CA Syllabus has been approved by Corporate Affairs Ministry and yet to be approved by the Law Affairs Ministry. Under new CA Exam Syllabus, many changes were brought in all three levels i.e. CPT, IPCC and Final and no changes will be made in ATC. So, those applicants who have applied for CA 2018 may download the Revised CA 2018 Syllabus Section Wise from this page.
Applicants can also download the ICAI CA Syllabus 2018 PDF from official site through online mode as well as you can get CA 2018 Syllabus from this page. For acquiring complete Chartered Accountants Exam Syllabus, you need to go through the below section of this page which is prepared by the team members of www.privatejobshub.in. Candidates must have a look below! Entrants are also recommended to download the updated Chartered Accountant Syllabus now and start their preparation in best way.

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CA Syllabus

CA CPT Syllabus

Section A: Fundamentals of Accounting

1; Theoretical Framework:
  • Meaning and Scope of accounting
  • Accounting Concepts, Principles and Conventions
  • Accounting Standards – concepts, objectives, benefits
  • Accounting Policies
  • Accounting as a measurement discipline – valuation principles, accounting estimates
2. Accounting Process: Books of Accounts leading to the preparation of Trial Balance, Capital and revenue expenditures, Capital and revenue receipts, Contingent assets and contingent liabilities, Fundamental errors including rectifications thereof
3. Bank Reconciliation Statement
4. Inventories
5. Depreciation accounting
6. Preparation of Final Accounts for Sole Proprietors
7. Accounting for Special Transactions
Consignments
Joint Ventures
Bills of exchange and promissory notes
Sale of goods on approval or return basis
8. Partnership Accounts: Final accounts of partnership firms – Basic concepts of admission, retirement and death of a partner including treatment of goodwill.
9. Introduction to Company Accounts: Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares, redemption of preference shares

Section B: Mercantile Laws:
  • The Indian Contract Act , 1872: An overview of Sections 1 to 75 covering the general nature of contract , consideration , other essential elements of a valid contract , performance of contract and breach of contract.
  • The Sale of Goods Act, 1930: Formation of the contract of sale – Conditions and Warranties – Transfer of ownership and delivery of goods – Unpaid seller and his rights.
  • The India Partnership Act, 1932: General Nature of Partnership – Rights and duties of partners – Registration and dissolution of a firm
Section C: General Economics:

Micro Economics:
  • Introduction to Micro Economics
  • Theory of Demand and Supply
  • Theory of Production and Cost
  • Price Determination in Different Markets
Indian Economic Development:
  • Indian Economy – A Profile
  • Select Aspects of Indian Economy
  • Economic Reforms in India
  • Money and Banking
Section D: Quantitative Aptitude:
  • Ratio and proportion, Indices, Logarithms
  • Equations
  • Inequalities
  • Simple and Compound Interest including annuity ─ Applications
  • Basic concepts of Permutations and Combinations
  • Sequence and Series – Arithmetic and geometric progressions
  • Sets, Functions and Relations
  • Limits and Continuity ─ Intuitive Approach
  • Basic concepts of Differential and Integral Calculus (excluding trigonometric functions)
  • Statistical description of data
  • Measures of Central Tendency and Dispersion
  • Correlation and Regression
  • Theoretical Distributions
  • Sampling Theory
  • Index Numbers
Download PDF: CA CPT Exam Syllabus

CA CPT Exam Pattern

Exam Pattern for Common Proficiency Test:

Session I
Section A
Fundamentals of Accounting
60 Marks
Section B
Mercantile Law
40 Marks
Session II
Section C
General Economics
50 Marks
Section D
Quantitative Aptitude
50 Marks
Total
200 Marks

Minimum Passing Marks For CPT:

Minimum Passing Marks for CPT
Section
Subject
Maximum Marks
Minimum Marks
A
Fundamentals of Accounting
60
18
B
Mercantile Law
40
12
C
General Economics
50
15
D
Quantitative Aptitude
50
15
Total
200
100*

CA IPCC Syllabus (Integrated Professional Competence Course) & ATC

Group I

Paper 1: Accounting:
  • General Knowledge of the framing of the accounting standards, national and international accounting authorities, adoption of international financial reporting standards
  • Accounting Standards
  • Company Accounts
  • Average Due Date, Account Current, Self-Balancing Ledgers
  • Financial Statements of Not-for-Profit Organisations
  • Accounts from Incomplete Records
  • Accounting for Special Transactions
  • Issues in Partnership Accounts
  • Accounting in Computerised Environment
Paper 2: Business Laws, Ethics and Communication:
  • Business Laws
  • Company Law
  • Introduction to Business Ethics
  • Environment Issues
  • Ethics in Workplace
  • Ethics in Marketing and Consumer Protection
  • Ethics in Accounting and Finance
  • Elements of Communication
  • Communication in Business Environment
  • Basic Understanding of Legal Deeds and Documents
Paper 3: Cost Accounting and Financial Management:
  • Introduction to Cost Accounting
  • Cost Ascertainment
  • Cost Book-keeping
  • Costing Systems
  • Introduction to Marginal Costing
  • Introduction to Standard Costing
  • Budgets and Budgetary Control
  • Scope and Objectives of Financial Management
  • Time Value of Money
  • Financial Analysis and Planning
  • Financing Decisions
  • Types of Financing
  • Investment Decisions
  • Management of working capital
Paper 4: Taxation

Income-tax, Service tax, Indirect Taxes

GROUP II:

Paper 5: Advanced Accounting
  • Conceptual Framework for Preparation and Presentation of Financial Statements
  • Accounting Standards
  • Advanced Issues in Partnership Accounts
  • Company Accounts
  • Accounting for Special Transactions
Paper 6: Auditing and Assurance
  • Auditing Concepts
  • Auditing and Assurance Standards
  • Auditing Engagement
  • Documentation
  • Audit evidence
  • Internal Control
  • Internal Control and Computerized Environment, Approaches to Auditing in Computerised Environment
  • Audit Sampling
  • Analytical review procedures
  • Audit of payments
  • Audit of receipts
  • Audit of Purchases
  • Audit of Sales
  • Audit of suppliers’ ledger and the debtors’ ledger
  • Audit of impersonal ledger
  • Audit of assets and liabilities
  • Company Audit
  • Audit Report
  • Special points in audit of different types of undertakings, i.e., Educational institutions, Hotels, Clubs, Hospitals, Hire-purchase and leasing companies (excluding banks, electricity companies, cooperative societies, and insurance companies)
  • Features and basic principles of government audit, Local bodies and not-for-profit organizations, Comptroller and Auditor General and its constitutional role.
Paper 7: Information Technology and Strategic Management

Section A: Information Technology
  • Business Process Management & IT
  • Information Systems and IT Fundamentals
  • Telecommunication and Networks
  • Business Information Systems Information Systems
  • Business process automation through Application software Business Applications
Section B: Strategic Management
  • Business Environment
  • Business Policy and Strategic Management
  • Strategic Analysis
  • Strategic Planning
  • Formulation of Functional Strategy
  • Strategy Implementation & Control
  • Reaching Strategic Edge

CA IPCC Exam Pattern

  • Paper 1: Accounting (100 marks)
  • Paper 2: Business Laws, Ethics and Communication (100 marks)
Part I: Business Laws (60 marks) comprising
  • Business Laws (30 marks)
  • Company Law (30 marks)
Part II: Ethics (20 marks)

Part III: Communication (20 marks)

Paper 3: Cost Accounting and Financial Management (100 marks)
  • Part I: Cost accounting (50 marks)
  • Part II: Financial Management (50 marks)
Paper 4: Taxation (100 marks)
  • Part I: Income-tax (50 marks)
  • Part II: Indirect Taxes (50 marks)
Attention Please: In CA ATC Syllabus, VAT Subject is also included which contains 25 marks and the topics are VAT – concepts and general principles, Calculation of VAT Liability including input Tax Credits, Small Dealers and Composition Scheme and VAT Procedures .

Chartered Accountant Final Syllabus

Group-I

Paper-1: Financial Reporting
  • Accounting Standards (ASs) and Guidance Notes on various accounting aspects issued by the ICAI and their applications
  • Introduction of Indian Accounting Standards (Ind AS); Comparative study of ASs vis-a-vis Ind ASs; Carve outs/ins in Ind ASs vis-à-vis International Financial Reporting Standards (IFRSs)
  • Corporate Financial Reporting – Issues and problems with special reference to published financial statements
  • Accounting for Corporate Restructuring (including inter-company holdings)
  • Consolidated Financial Statements of Group Companies, Concept of a Group, purposes of consolidated financial statements, minority interest, Goodwill, Consolidation procedures – Minority interests, Goodwill, Treatment of pre- acquisition and post-acquisition profit
  • Accounting and reporting of financial instruments
  • Share based payments
  • Financial Reporting by Mutual funds, Non-banking finance companies, Merchant bankers, Stock and commodity market intermediaries
  • Valuation
  • Developments in Financial Reporting
Paper 2: Strategic Financial Management
  • Financial Policy and Corporate Strategy
  • Project Planning and Capital Budgeting
  • Leasing decision including cross border leasing
  • Dividend Decisions
  • Indian Capital Market including role of various primary and secondary market institutions and Capital Market Instruments.
  • Security Analysis
  • Portfolio Theory and Asset Pricing
  • Financial Services in India
  • Mutual Funds: Regulatory framework, formulation, monitoring and evaluation of various schemes of Mutual funds, Money market mutual funds and Exchange Traded Funds
  • Money Market operations
  • Foreign Direct Investment, Foreign Institutional Investment, International Financial Management
  • Foreign Exchange Exposure and Risk Management, Mergers, Acquisitions and Restructuring
Paper 3: Advanced Auditing and Professional Ethics
  • Auditing Standards, Statements and Guidance Notes
  • Audit strategy, planning and programming
  • Risk Assessment and Internal Control
  • Audit under computerized information system (CIS) environment
  • Special audit techniques
  • Audit of limited companies
  • Rights, duties, and liabilities of auditors; third party liability
  • Audit reports; Qualifications, notes on accounts, distinction between notes and qualifications, detailed observations by the statutory auditor to the management vis -a-vis obligations of reporting to the members
  • Audit Committee and Corporate Governance
  • Provisions under the Companies Act, 2013 in respect of Accounts of Companies and Rules made there under.
  • Special features of audit of banks, insurance companies, co -operative societies and non-banking financial companies.
  • Audit under Fiscal Laws, viz. Direct and Indirect Tax Laws.
  • Cost audit
  • Special audit assignments like audit of bank borrowers, audit of stock and commodity exchange intermediaries and depositories; inspection of special entities like banks, financial institutions, mutual funds, stock brokers.
  • Special features in audit of public sector companies
  • Internal audit, management and operational audit Nature and purpose, organisation, audit programme, behavioral problems
  • Investigation and Due Diligence
  • Concept of peer review
  • Salient features of Sarbanes – Oxley Act, 2002 with special reference to reporting on internal control.
  • Professional Ethics
Paper – 4: Corporate and Allied Laws

Section A: Company Law:
  • Declaration and payment of Dividend
  • Accounts and audit
  • Appointment and Qualifications of Directors
  • Appointment and remuneration of Managerial Personnel
  • Meetings of Board and its powers
  • Inspection, inquiry and Investigation
  • Compromises, Arrangements and Amalgamations
  • Prevention of Oppression and Mismanagement
  • Revival and Rehabilitation of Sick Companies
  • Winding Up
  • Producer Companies
  • Companies incorporated outside India
  • Offences and Penalties
  • E-governance
  • National Company Law Tribunal and Appellate Tribunal
  • Special Courts
  • Miscellaneous Provisions
Section B: Allied Laws:
  • The Securities and Exchange Board of India Act, 1992, Rules, Regulations an d Guidelines issued thereunder.
  • Securities Contracts (Regulation) Act, 1956
  • The Foreign Exchange Management Act, 1999
  • The Competition Act, 2002
  • The Banking Regulation Act, 1949, The Insurance Act, 1938, The Insurance Regulatory and Development Authority Act, 1999, The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
  • The Prevention of Money Laundering Act, 2002
Group-II

Paper 5: Advanced Management Accounting
  • Cost Management
  • Cost Volume Profit Analysis
  • Pricing Decisions
  • Budgets and Budgetary Control
  • Standard Costing and Variance Analysis
  • Transfer Pricing
  • Cost Management in Service Sector
  • Uniform Costing and Inter Firm Comparison
  • Profitability Analysis – Product Wise / Segment Wise / Customer Wise
  • Financial Decision Modeling
Paper 6: Information Systems Control And Audit
  • Concepts of Governance and Management of Information Systems
  • Information Systems Concepts
  • Protection of Information Systems
  • Business Continuity Planning and Disaster recovery planning
  • Acquisition, Development and Implementation of Information Systems (SDLC)
  • Auditing & Information Systems
  • Information Technology Regulatory issues
  • Emerging Technology
Paper – 7: Direct Tax Laws
  • While covering the direct tax laws, students should familiarise themselves with considerations relevant to tax management.
  • These may include tax considerations with regard to specific management decisions, foreign collaboration agreements, international taxation, amalgamations, tax incentives, personnel compensation plans, inter-relationship of taxation and accounting, with special reference to relevant accounting standards and other precautions to be observed to maximise tax relief.
  • Further, they should have a basic understanding about the ethical considerations in tax management and compliance with taxation laws.
Paper 8: Indirect Tax Laws
  • Section A: Central Excise: Central Excise Act, 1944 and the Central Excise Tariff Act, 1985
  • Section B: Service Tax : Law relating to service tax as contained in the Finance Act, 1994 as amended from time to time.
  • Section C: Customs and Foreign Trade Policy: Customs Act, 1962, Customs Tariff Act, 1975 and Foreign Trade Policy to the extent relevant to the Customs Law
Download PDF: CA Final Exam Syllabus

CA Final Exam Pattern

Papers
CA Final Subjects
Marks
Group-I
Paper-1
Financial Reporting
100
Paper-2
Strategic Financial Management
100
Paper-3
Advanced Auditing and Professional Ethics
100
Paper-4
Corporate and Allied Laws
Section A: Company Law (70 Marks)
Section B: Allied Laws (30 Marks)
100
Group-II
Paper-5
Advanced Management Accounting
100
Paper-6
Information Systems Control and Audit
100
Paper-7
Direct Tax Laws
100
Paper-8
Indirect Tax Laws
Section A: Central Excise (25 Marks)
Section B: Service Tax (50 Marks)
Section C: Customs & Foreign Trade Policy (25 Marks)
100

Highlights of New Revised CA Course:
  • The President of ICAI, M.Devaraja Reddy, declared that the new CA Exam 2018 Syllabus has been approved by Corporate Affiars ministry and yet to be approved by the Law Affairs Ministry.
  • Once approved, it is likely to be made applicable from November 2017 CA Exam.
  • Offered applicants under old syllabus will be chance for few attempts before being changed to the new curriculum.
  • Under new CA Syllabi, many changes were brought in all three levels i.e., CPT, IPCC and Final.
  • CPT will then be for 400 marks, with two theory and two objective type papers.
  • CA IPCC will have 8 subjects.
  • Ethics and Communication part will be removed from Law Paper.
  • Financial Management will then be moved to second group carrying 100 marks.
  • CA Final will have a new subject named ‘Capital Markets’ in the Second Group, for 50 Marks sharing the paper with ISCA.
Get List of Top CA, CS, ICWA Coaching Institutes:  CA Coaching Classes

CA Final Old Scheme Vs CA Final New Scheme Syllabus

Old Scheme
New Scheme
CA Final
CA Final
800 Marks and 8 papers
800 Marks and 8 papers
Group 1
Financial Reporting (100 Marks)
Financial Reporting (100 Marks)
Strategic Financial Management (100 Marks)
Strategic Financial Management (100 Marks)
Advanced Auditing and Professional Ethics (100 Marks)
Advanced Auditing and Professional Ethics (100 Marks)
Corporate (70 Marks) and Other Economic Laws (30 Marks)
Corporate (70 Marks ) and Other Economic Laws (30 Marks)
Group 2
Advanced Management Accounting (100 Marks)
Advanced Management Accounting (100 Marks)
Information Systems Control and Audit
Financial Services and Capital Markets (50 Marks) & Information Systems Control and Audit (50  Marks)
Direct Tax Laws (100 Marks)
Advance Direct Tax Laws (70 Marks) and International Taxation (30 Marks)
Indirect Tax Laws (100 Marks)
Advance Indirect Tax Laws (100 Marks)

Entry Routes and Number of Levels

Route I – Foundation Course Route:

Under Foundation Course Route, a Class X passed applicants can register itself with the Board of Studies (BoS) of Institute for Foundation Course and the steps are as follows:

1.    First register and finish 9 months of theoretical learning for Foundation Program.
2.    Appear for Foundation examination after appearing in Class XII Exam.
3.    Clear the Foundation Examination
4.    Register and finish 12 months of theoretical education of Intermediate course.
5.    Appear and Pass at least Group I of Intermediate Examination
6.    Finish 03 Weeks Integrated Course on Information Technology and Soft Skills (ICITSS) before beginning of practical training
7.    Register for 03 years Practical Training on passing at least Group I.
8.    Register for Final Course after qualifying both Groups of Intermediate Course
9.    Complete 03 Weeks Advanced ICITSS during the last two years of Practical Training
10. Complete Practical Training
11.  Appear in Final examination after completion of practical training
12.  Become Member


Route II – Direct Entry Route:

As per previous plan, it is planned to permit Commerce Graduates / Post-Graduates (with minimum 55% marks) or Other Graduates / Post-Graduates (with minimum 60% marks) to enter directly to Intermediate Course. The following steps are needed to be undertaken by the willing Graduates and Post Graduates under this route:

1.    Register with the BoS for Intermediate course (provisional registration allowed to the Final year students).
2.    Complete 03 Weeks Integrated Course on Information Technology and Soft Skills (ICITSS) before commencement of the practical training.
3.    Register for 03 Years Practical Training
4.    Appear in Intermediate Examination after 12 months of Practical Training
5.    Qualify Intermediate Examination
6.    Register for the Final Course after qualifying both Groups of Intermediate Course
7.    Complete Three Weeks Advanced ICITSS during the last two years of Practical Training
8.    Finish Practical Training
9.    Appear in Final examination after completion of practical training
10.  Become Member

Final Words:
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