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CA Intermediate Paper 2 Corporate Laws and Other Laws Syllabus

CA Intermediate Paper 2 Corporate Laws and Other Laws Syllabus

CA Intermediate Paper 2 Corporate Laws and Other Laws Syllabus

The Institute of Chartered Accountants of India (ICAI) has now announced dated 27th May 2017 that the Revised Scheme of Education and Training for CA course will come into effect from 1st July, 2017. Students who are eligible to register in the CA IIPC under the existing (OLD) scheme, may register on or before 30th June, 2017

ICAI has given details about CA New Course | Foundation Route, CA New Course | Direct Entry Route, Changes in CPT, IPCC and CA Final syllabus from 2016 and other training programmes| CA IPCC Old Scheme Versus CA Inter New Scheme Syllabus

CA Intermediate Paper 2 Corporate Laws and Other Laws Syllabus

PAPER – 2: CORPORATE AND OTHER LAWS (One paper – Three hours – 100 Marks)

Contents:

PART I – CORPORATE LAW (60 MARKS)

1. The Companies Act, 2013 – Sections 1 to 148

(a) Preliminary
(b) Incorporation of Company and Matters Incidental thereto
(c) Prospectus and Allotment of Securities
(d) Share Capital and Debentures
(e) Acceptance of Deposits by companies
(f) Registration of Charges
(g) Management and Administration
(h) Declaration and payment of Dividend
(i) Accounts of Companies
(j) Audit and Auditors

CA Intermediate Paper 2 Corporate Laws and Other Laws Syllabus

Part II- OTHER LAWS (40 Marks)

  1. The Indian Contract Act, 1872 (Specific contracts covered from section 123 onwards): Contract of Indemnity and Guarantee, Bailment, Pledge, Agency
  2. The Negotiable Instruments Act, 1881: Meaning of Negotiable Instruments, Characteristics, Classification of Instruments, Different provisions relating to Negotiation, Negotiability, Assignability, Right and Obligation of parties, presentment of Instruments, Rules of Compensation.
  3. 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, Miscellaneous.
  4. Interpretation of statutes: Rules of Interpretation of statutes, Aids to interpretation, Rules of Interpretation/construction of Deeds and Documents.

Note: If new legislations are enacted in place of the existing legislations, the syllabus would include the corresponding provisions of such new legislations with effect from a date notified by the Institute. Similarly, if any existing legislation ceases to have effect, the syllabus will accordingly exclude such legislation with effect from the date to be notified by the Institute.

The specific inclusions/exclusions in the various topics covered in the syllabus will be effected every year by way of Study Guidelines, if required.

CA Intermediate Paper 2 Corporate Laws and Other Laws Syllabus

Old SchemeNew Scheme
CA IPCCCA Intermediate
700 Marks and 7 papers800 Marks and 8 papers
Group 1
Accounting (100 Marks)Accounting (100 Marks)
Business Laws, Company Law(30 + 30 Marks),Ethics and Communication (20 + 20 Marks)Corporate (60 Marks)and

Other Laws (40 Marks)

Cost Accounting (50 Marks)Financial Management (50 Marks)Cost Accounting (100 Marks)
Taxation (DT 50 Marks | IDT 50 Marks)Direct Tax Laws (60 Marks) andIndirect Tax Laws (40 Marks)
Group 2
Advanced Accounting (100 Marks)Advanced Accounting (100 Marks)
Auditing and Assurance (100 Marks)Auditing and Assurance (100 Marks)
Financial Management (60 MarksBusiness Economic Environment (40 Marks)
Information Technology (50 Marks)Strategic Management (50 Marks)Information Technology (60 Marks)Strategic Management (40 Marks)

CA Intermediate Paper 2 Corporate Laws and Other Laws Syllabus

PapersCA Intermediate Subjects
(New Syllabus 2017)
Marks
Group-I
Paper-1Accounting100
Paper-2Corporate and Other LawsPart I: Company Law (60 Marks)

Part II: Other Laws (40 Marks)

100
Paper-3Cost and Management Accounting100
Paper-4TaxationSection A: Income Tax Law (60 Marks)

Section B: Indirect Taxes (40 Marks)

100
Group-II
Paper-5Advanced Accounting100
Paper-6Auditing and Assurance100
Paper-7Enterprise Information Systems & Strategic ManagementSection A: Enterprise Information Systems (60 Marks)

Section B: Strategic Management (40 Marks)

100
Paper-8Information Technology and Strategic ManagementSection A: Financial Management (60 Marks)

Section B: Economics for Finance (40 Marks)

100

CA Intermediate Paper 2 Corporate Laws and Other Laws Syllabus

PAPER-1: ACCOUNTING(One paper – Three hours – 100 marks)

Contents:

  1. Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve outs.
  2. Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards).
  3. Applications 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 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 16: Borrowing Costs
    • AS 17: Segment Reporting
    • AS 22: Accounting for Taxes on Income
  4. Company Accounts

    • Redemption of preference shares;
    • Redemption of debentures;
    • Accounting for bonus issue and right issue.
    • Accounting for tax: Concept of deferred tax asset and deferred tax liability in line with AS 22 “Accounting for Taxes”.
    • Managerial Remuneration
    • Preparation of financial statements – Statement of Profit and Loss, Balance Sheet and Cash Flow Statement,
    • Profit (Loss) prior to incorporation;
  5. Accounting for Special Transactions:

    • Investment
    • Insurance claims for loss of stock and loss of profit
    • Hire – purchase and Instalment Sale Transactions
  6. Special Type of Accounting

    • Departmental Accounting
    • Accounting for Branches including foreign branches
    • Accounts from Incomplete Records
  7. Dissolution of partnership firms including piecemeal distribution of assets; Amalgamation of partnership firms; Conversion of partnership firm into a company and Sale to a company; Issues related to accounting in Limited Liability Partnership.

Note: If either a new Accounting Standards (AS), Announcements and Limited Revisions to AS are issued or the earlier one are withdrawn or new AS, Announcements and Limited Revisions to AS are issued in place of existing AS, Announcements and Limited Revisions to AS, the syllabus will accordingly include / exclude such new developments in the place of the existing ones with effect from the date to be notified by the Institute.

RECOMMENDED READ:

CA Intermediate amendments and updates subject wise

CA IPCC Old Scheme Vs CA Inter New Scheme Syllabus

CA Intermediate Paper 2 Corporate Laws and Other Laws Syllabus

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