CA Intermediate | CA IPCC Accounting Coaching in Pune
IPCC or Integrated Professional Competence Course is the second level of Chartered Accountancy examinations. A person can take the IPCC Examination after passing CPT and nine months of study. IPCC has two groups of seven subjects. Group – I consists of four subjects and Group – II of three subjects.
- Paper 1 : Accounting
- Paper 2 : Business Laws, Ethics and Communication
- Paper 3 : Cost Accounting and Financial Management
- Paper 4 : Taxation
- Paper 5 : Advanced Accounting
- Paper 6 : Auditing and Assurance
- Paper 7 : Information Technology and Strategic Management
A passing grade in IPCC is awarded if the candidate obtains 40% marks in each subject (a subject is attributed 100 marks) and an aggregate of 50% in the aggregate in each group. Benefit of set-off is also available if the candidate appears for both groups together and obtains 50% collectively in both groups, even if he fails to obtain an individual aggregate of 50% in the each group independently.
Below are the Contents of accounting
|Chapter 1||Accounting standards|
|Chapter 2||Financial statements of companies|
|Chapter 3||Profit or loss prior to incorporation|
|Chapter 5||Financial Statements of Not – for – Profit organizations and Accounts from Incomplete Records|
|Chapter 6||Investment Accounts|
|Chapter 7||Issues in PartnershipAccounts|
Accounting, or accountancy, is the measurement, processing and communication of financial information about economic entities. Accounting, which has been called the “language of business”, measures the results of an organization’s economic activities and conveys this information to a variety of users including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms accounting and financial reporting are often used as synonyms.
Accounting can be divided into several fields including financial accounting, management accounting, auditing, and tax accounting. Financial accounting focuses on the reporting of an organization’s financial information, including the preparation of financial statements, to external users of the information, such as investors, regulators and suppliers; and management accounting focuses on the measurement, analysis and reporting of information for internal use by management. The recording of financial transactions, so that summaries of the financials may be presented in financial reports, is known as bookkeeping, of which double-entry bookkeeping is the most common system.
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