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CA IPCC / Intermediate Syllabus and Subjects pdf for nov 2017, may 2018 exam by ICAI

CA IPCC / Intermediate Syllabus and Subjects : It has the complete details of CA Intermediate | CA IPCC  Syllabus and Subjects for nov 2017 Attempt.

CA IPCC Syllabus for May 2018 exam

CA Intermediate Syllabus

 Paper 1  Accounting  100 Marks
 Paper 2  Corporate and Other Laws  100 Marks
 Paper  3  Cost Accounting  100 Marks
 Paper 4A  Direct Tax Laws  60 Marks
 Paper 4B  Indirect Tax Laws  40 Marks
 Paper 5  Advanced Accounting  100 Marks
 Paper 6  Auditing and Assurance  100 Marks
 Paper 7A  Financial Management  60 Marks
 Paper 7B  Business Economic Environment  40 Marks
 Paper 8A  Information Technology  60 Marks
 Paper 8B  Strategic Management  40 Marks

Complete Details of CA IPCC/ Intermediate Syllabus and Subjects – nov 2017

 

CA IPCC Syllabus : This article is for all the CPT pass outs who have been curious to know about the next quest which they are to be set for. IPCC (Integrated Professional Competence) Subjects and Papers, Syllabus has been divided into two groups. Students have the option of appearing for one group at a time or (if they are courageous enough) to appear for both groups in a single sitting. However, all India ranks are only awarded to the students who have cleared both groups in a single attempt.

CA IPCC Syllabus : Group 1 of IPCC Syllabus consists of four subjects while group 2 contains only three subjects. It’s not very difficult to make out from the number of subjects that group 1 (since having more subjects) should be tougher. Group 2, is actually a mix of easier subjects, even if the number of subjects are ignored.

CPT syllabus accounts or CPT syllabus for Dec 2017 can be found at CPT syllabus Dec 2017, June 2018

Scroll down and check ICAI Announcement on Implementation of Revised Scheme of Education and Training for CA Course

CA IPCC / Intermediate Old Scheme Vs CA Inter New Scheme Syllabus

Old Scheme New Scheme
CA IPCC / Intermediate  CA Intermediate
700 Marks and 7 papers 800 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)

IPCC Syllabus for May 2018 exam

CA IPCC Syllabus : Following are the New CA Inter Syllabus from May 2018. We provided CA Inter Both groups Syllabus and subject wise applicable topics and chapters for CA Inter Course (CA Intermediate | CA IPCC).

CA IPCC Subjects:

IPCC Group 1 Subjects

PAPER 1 – ACCOUNTING SYLLABUS

(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

  1. 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;
  1. Accounting for Special Transactions:
  • Investment
  • Insurance claims for loss of stock and loss of profit
  • Hire – purchase and Instalment Sale Transactions
  1. Special Type of Accounting
  • Departmental Accounting
  • Accounting for Branches including foreign branches
  • Accounts from Incomplete Records
  1. 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.

CA IPCC Subjects list 

PAPER – 2: CORPORATE AND OTHER LAWS SYLLABUS

(One paper – Three hours -100 Marks)

PART I – COMPANY LAW (60 MARKS)

Contents:

The Companies Act, 2013 – Sections 1 to 148

  1. Preliminary
  2. Incorporation of Company and Matters Incidental thereto
  3. Prospectus and Allotment of Securities
  4. Share Capital and Debentures
  5. Acceptance of Deposits by companies
  6. Registration of Charges
  7. Management and Administration
  8. Declaration and payment of Dividend
  9. Accounts of Companies
  10. Audit and Auditors

Note; The provisions of the Companies Act, 1956 which are still in force would form part of the syllabus till the time their corresponding or new provisions of the Companies Act, 2013 are enforced.

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 IPCC Subjects 2017:

PAPER – 3: COST AND MANAGEMENT ACCOUNTING

(One Paper- Three hours-100 Marks)

Contents:

  1. Overview of Cost and Management Accounting
  • Introduction to Cost and Management Accounting
  1. Objectives and Scope of Cost and Management Accounting,
  2. The users of Cost and Management accounting information- Functions of management accounting.
  3. Role of cost accounting department in an organisation and its relation with other departments.
  4. Installation of Costing System
  5. Relationship of Cost Accounting, Financial Accounting, Management Accounting and Financial Management.
  6. Cost terms and Concepts
  7. Cost Reduction and Cost Control
  8. Elements of Costs
  9. j) Cost behavior pattern, Separating the components of fixed, variable, semi­variable and step costs.
  10. k) Methods of Costing, Techniques of Costing.
  11. Cost Accounting with use of Information Technology.
  • Elements of Cost and preparation of Cost Sheets
  1. Functional classification and ascertainment of cost
  2. Preparation of Cost Sheets for Manufacturing sector and for Service sector
  3. Ascertainment of Cost and Cost Accounting System
  • Material Cost
  1. Procurement procedures- Store procedures and documentation in respect of receipts and issue of stock, Stock verification,
  2. Valuation of material receipts,
  3. Inventory control­- Techniques of fixing level of stocks- minimum, maximum, re-order point,

safety stock, determination of optimum stock level,

  • Determination of Optimum Order quantity- Economic Order Quantity (EOQ),
  • Techniques of Inventory control- ABC Analysis, Fast, Slow moving and Non moving (FSN), High, Medium, Low (HML), Vital, Essential, Desirable (VED), Just-in-Time (JIT)- Stock taking and perpetual inventory system, use of control ratios,
  1. Inventory Accounting
  2. Consumption- Identification with products of cost centres, Basis for consumption entries in financial accounting, monitoring consumption.
  • Employee Cost
  1. Attendance and Payroll procedures­- Elements of wages- Basic pay, Dearness Allowance, Overtime, Bonus,

Holiday and leave wages, Allowances and perquisites.

  1. Employee Cost Control
  2. Employee Turnover- Methods of calculating employee turnover, causes of employee turnover, effects of employee turnover.
  3. Utilisation of Human Resource, Direct and indirect employee Cost, charging of employee cost, Identifying employee hours with work orders or batches or capital jobs.
  4. Remuneration systems and incentive schemes­- Time Rate System, Piece Rate System, Differential piece rate system,

Calculation of wages, Effective Wages.

  • Direct Expenses
  1. Direct expenses
  2. Nature of Direct or Chargeable expenses.
  3. Sub-contracting- Control on material movements, Identification with the main product or service.
  • Overheads
  1. Functional analysis- Factory, Administration, Selling, Distribution, Research and Development.
  2. Behavioral analysis- Fixed, Variable and Semi- Variable.
  3. Allocation and Apportionment of overheads using Absorption Costing Method.
  4. Factory Overheads- Primary and secondary distribution,
  5. Administration Overheads- Method of allocation to cost centres or products,
  6. Selling & Distribution Overheads- Analysis and absorption of the expenses in products/ customers, impact of marketing strategies, cost effectiveness of various methods of sales promotion.
  7. Treatment of Research and development cost in cost accounting.
  • Concepts of Activity Based Costing (ABC)
  • Recording and Accounting of Costs
  1. Non-integrated Cost Accounting system- Ledger under non-integral system
  2. Integrated (Cost and Financial) Accounting system- Ledgers under integral system.
  3. Difference between the Non- integrated and Integrated Accounting system.
  4. Reconciliation of profit as per Cost and Financial Accounts (under Non- Integrated Accounting System).
  5. Methods of Costing
  • Single Output/ Unit Costing
  • Job Costing: Job cost cards and databases, collecting direct costs of each job, attributing overheads to jobs, Application of job costing.
  • Batch Costing: Determination of optimum batch quantity, Ascertainment of cost for a batch, Preparation of batch cost sheet, Treatment of spoiled and defective work.
  • Contract Costing
  1. Ascertainment of cost of a contract, Progress payment, Retention money, Escalation clause, Cost plus contract, Value of work certified, Cost of Work not certified.
  2. Determination Value of work certified, Cost of work not certified, Notional or Estimated profit from a contact.
  • Process/ Operation Costing
  1. Process cost recording, Process loss, Abnormal gains and losses, Equivalent units of production, Inter-process profit, Valuation of work in process.
  2. Joint Products- Apportionment of joint costs, Methods of apportioning joint cost over joint products,
  3. By-Products- Methods of apportioning joint costs over by-products, treatment of By-product cost.
  • Costing of Service Sectors
  1. Determination of Costs and Prices of services of following sectors/ Industries:

– Transport, Toll roads, Hospitals, Canteen/ Restaurants, Hotels/ Lodges, Educational Institutions, Financial Institutions/ Banks, Insurance, IT sector and other services.

  1. Cost Control and Analysis
  • Standard Costing
  1. Setting up of Standards, Types of Standards, Standard Costing as method of performance measurement.
  2. Calculation and Reconciliation of Cost Variances­- Material Cost Variance, employee Cost Variance, Variable Overheads

Variance and Fixed Overhead Variance.

  • Marginal Costing
  1. Basic concepts of marginal costing, Contribution margin, Break-even analysis, Break -even and profit volume charts, Contribution to sales ratio, Margin of Safety, Angle of Incidence, Cost-Volume-Profit Analysis (CVP), Multi- product break- even analysis, Consideration of Limiting factor (key factor),
  2. Determination of Cost of a product/ service under marginal costing method, determination of cost of finished goods, work-in-progress,
  3. Comparison of Marginal costing with absorption costing method- Reconciliation of profit under the both methods,
  4. Short term decision making using the above concepts (basic / fundamental level).
  • Budget and Budgetary Control
  1. Meaning of Budget, Essentials of Budget, Budget Manual, Budget setting process, Preparation of Budget and monitoring procedures.
  2. The use of budget in planning and control
  3. Flexible budget, Preparation of Functional budget for operating and non­operating functions, Cash budget, Master budget,
  4. Introduction to Principal/ Key budget factor, Zero Based Budgeting (ZBB), Performance budget, Control ratios and Budget variances.

IPCC Subjects:

PAPER – 4 : TAXATION SYLLABUS

(One paper — Three hours – 100 Marks)

SECTION A: INCOME TAX LAW (60 MARKS)

Contents:

  1. Basic Concepts
  • Income-tax law: An introduction
  • Important definitions in the Income-tax Act, 1961
  • Concept of previous year and assessment year
  • Basis of Charge and Rates of Tax
  1. Residential status and scope of total income
  • Residential status
  • Scope of total income
  1. Incomes which do not form part of total income (other than charitable trusts and institutions, political parties and electoral trusts)
  • Incomes not included in total income
  • Tax holiday for newly established units in Special Economic Zones
  1. Heads of income and the provisions governing computation of income under different heads
  • Salaries
  • Income from house property
  • Profits and gains of business or profession
  • Capital gains
  • Income from other sources
  1. Income of other persons included in assessee’s total income
  • Clubbing of income: An introduction
  • T ransfer of income without transfer of assets
  • Income arising from revocable transfer of assets
  • Clubbing of income of income arising to spouse, minor child and son’s wife in certain cases
  • Conversion of self-acquired property into property of HUF
  1. Aggregation of income; Set-off, or carry forward and set-off of losses
  • Aggregation of income
  • Concept of set-off and carry forward and set-off of losses
  • Provisions governing set-off and carry forward and set-off of losses under different heads of income
  • Order of set-off of losses
  1. Deductions from gross total income
  • General provisions
  • Deductions in respect of certain payments
  • Specific deductions in respect of certain income
  • Deductions in respect of other income
  • Other deductions
  1. Computation of total income and tax liability of individuals
  • Income to be considered while computing total income of individuals
  • Procedure for computation of total income and tax liability of individuals
  1. Advance tax, tax deduction at source and introduction to tax collection at source
  • Introduction
  • Direct Payment
  • Provisions concerning deduction of tax at source
  • Advance payment of tax
  • Interest for defaults in payment of advance tax and deferment of advance tax
  • Tax collection at source – Basic concept
  • Tax deduction and collection account number
  1. Provisions for filing return of income and self-assessment
  • Return of Income
  • Compulsory filing of return of income
  • Fee and Interest for default in furnishing return of income
  • Return of loss
  • Provisions relating to belated return, revised return etc.
  • Permanent account number
  • Persons authorized to verify return of income (viii) Self-assessment

SECTION B – INDIRECT TAXES (40 MARKS)

Contents:

  1. Concept of indirect taxes
  • Concept and features of indirect taxes
  • Principal indirect taxes
  1. Goods and Services Tax (GST) Laws
  • GST Laws: An introduction including Constitutional aspects
  • Levy and collection of CGST and IGST
  1. Application of CGST/IGST law
  2. Concept of supply including composite and mixed supplies
  3. Charge of tax
  4. Exemption from tax
  5. Composition levy
  • Basic concepts of time and value of supply
  • Input tax credit
  • Computation of GST liability (viii) Registration
  • Tax invoice; Credit and Debit Notes; Electronic way bill
  • Returns
  • Payment of tax including reverse charge

Note – If any new legislation(s) is enacted in place of an existing legislation(s), the syllabus will accordingly include the corresponding provisions of such new legislation(s) in place of the existing legislation(s) with effect from the date to be 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. Students shall not be examined with reference to any particular State GST Law.

Consequential/corresponding amendments made in the provisions of the Income-tax law and Goods and Services Tax laws covered in the syllabus of this paper which arise out of the amendments made in the provisions not covered in the syllabus will not form part of the syllabus. Further, the specific inclusions/exclusions in the various topics covered in the syllabus will be effected every year by way of Study Guidelines. The specific inclusions/exclusions may also arise due to additions/deletions every year by the annual Finance Act.

CA IPCC Subjects:

GROUP II- PAPER 5: ADVANCED ACCOUNTING

(One paper – Three hours – 100 Marks)

Contents:

  1. Accounting Standards:

AS 7 :         Construction Contracts

AS 9 :         Revenue Recognition

AS 14:        Accounting for Amalgamations

AS 18 :       Related Party Disclosures

AS 19:        Leases

AS 20 :       Earnings Per Share

AS 24 :       Discontinuing Operations

AS 26 :       Intangible Assets

AS 29 :       Provisions, Contingent Liabilities and Contingent Assets.

  1. Application of Guidance Notes issued by the ICAI on specified accounting aspects. Company Accounts
  2. Special Aspects of Company Accounts
  • Accounting for employee stock option plan
  • Buy back of securities
  • Equity shares with differential rights
  • Underwriting of shares and debentures.
  1. Reorganization of Companies
  • Accounting for Amalgamation (excluding inter-company holding) and reconstruction
  • Accounting involved in liquidation of companies.
  1. Financial Reporting of Banking, Financial Services and Insurance (BFSI)
  • Insurance companies,
  • Banking companies and
  • Non-Banking Financial Companies
  • Mutual funds

and regulatory requirements thereof.

  1. Valuation of goodwill
  2. Consolidated Financial Statements

Concept of consolidation and simple problems on Consolidated Financial Statements with single subsidiary (excluding problems involving acquisition of Interest in Subsidiary at Different Dates; Different Reporting Dates; Disposal of a Subsidiary and Foreign Subsidiaries)

Notes :

  1. If either a new Accounting Standards (ASs), Announcements and Limited Revisions to ASs are issued or the earlier one are withdrawn or new ASs, Announcements and Limited Revisions to AS are issued in place of existing ASs, 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.
  2. The specific inclusions/exclusions, in any topic covered in the syllabus, will be effected every year by way of Study Guidelines. The list of applicable Guidance Notes in Accounting will also form part of the Study Guidelines.

CA IPCC Subjects:

PAPER 6: AUDITING AND ASSURANCE (100 MARKS)

(One paper – Three hours – 100 Marks)

  1. Nature, Objective and Scope of Audit

Auditing Concepts: Nature, objective and scope of Audit; Relationship of auditing with other disciplines;

Standard Setting Process: Overview, Standard-setting process, Role of International Auditing and Assurance Standards Board (IAASB) & Auditing and Assurance Standards Board (AASB); Standards on Auditing, Guidance Note(s) issued by the ICAI;

Engagement Standards: Qualities of Auditor, Elements of System of Quality Control (SQC 1 Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements); Ethical requirements relating to an audit of financial statements; Inherent Limitations of an audit (SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing); Preconditions for an audit; Audit Engagement; Agreement on Audit Engagement Terms; Terms of Engagement in Recurring Audits (SA 210 Agreeing the Terms of Audit Engagements); Leadership Responsibilities for Quality on Audits; Concept of Auditor’s Independence; Threats to Independence; Acceptance and Continuance of Client Relationships and Audit Engagements (SA 220 Quality Control for an Audit of Financial Statements).

  1. Audit Strategy, Audit Planning and Audit Programme

Audit Strategy; Audit planning (SA 300); Audit programme; Development of Audit Plan and Programme, Control of quality of audit work – Delegation and supervision of audit work; Materiality and Audit Plan; Revision of Materiality; Documenting the Materiality; Performance Materiality (SA 320 Materiality in Planning and Performing an Audit).

  1. Audit Documentation and Audit Evidence

Concept of Audit Documentation; Nature & Purpose of Audit Documentation; Form, Content & Extent of Audit Documentation; Completion Memorandum; Ownership and custody of Audit Documentation (SA 230 Audit Documentation); Audit procedures for obtaining audit evidence; Sources of evidence; Relevance and Reliability of audit evidence; Sufficient appropriate audit evidence, Evaluation of Audit Evidence (SA 500 Audit Evidence); Written Representations as Audit Evidence; Objective of Auditor regarding Written Representation; Management from whom Written Representations may be requested; Written Representations about Management’s Responsibilities (SA 580 Written Representations); Obtaining evidence of existence of inventory; Audit procedure to identify litigation & claims (SA 501 Audit Evidence – Specific Considerations for Selected Items); External confirmation procedures; Management’s refusal to allow the auditor to send a confirmation request; Negative Confirmations (SA 505 External Confirmations); Audit evidence about opening balances; Accounting policies relating to opening balances; Reporting with regard to opening balances (SA 510 Initial Audit Engagements-Opening Balances); Meaning of Related Party; Nature of Related Party Relationships & Transactions; Understanding the Entity’s Related Party Relationships & Transactions (SA 550 Related Parties); Meaning of Subsequent Events; Auditor’s obligations in different situations of subsequent events (SA 560 Subsequent Events); Responsibilities of the Auditor with regard to Going Concern Assumption; Objectives of the Auditor regarding Going Concern; Events or Conditions that may cast doubt about Going Concern Assumption; Audit Procedures when events or conditions are identified (SA 570 Going Concern).

  1. Risk Assessment and Internal Control: Audit Risk, Identifying and Assessing the Risk of Material Misstatement, Risk Assessment procedures; Understanding the entity and its environment; Internal control documenting the Risks; Evaluation of internal control system; Testing of Internal control; Internal Control and IT Environment (SA 315 Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment); Materiality and audit risk (SA 320 Materiality in Planning and Performing an Audit); Internal audit, Basics of Standards on Internal Audit (SIAs) issued by the ICAI; Basics of Internal Financial Control and reporting requirements; Distinction between Internal Financial Control and Internal Control over Financial Reporting.
  2. Fraud and Responsibilities of the Auditor in this Regard: Responsibility for the Prevention and Detection of Fraud; Fraud Risk Factors; Risks of Material Misstatement Due to Fraud; Communication of Fraud (SA 240 The Auditor’s responsibilities Relating to Fraud in an Audit of Financial Statements); Provisions of the Companies Act 2013 relating to fraud and rules thereunder including reporting requirements under CARO.
  3. Audit in an Automated Environment: Key features, Impact of IT related Risks, Impact on Controls, Internal Financial Controls as per Regulatory requirements, Types of Controls, Audit approach, Understanding and documenting Automated environment, Testing methods, data analytics for audit, assessing and reporting audit findings.
  4. Audit Sampling: Meaning of Audit Sampling; Designing an audit sample; Types of sampling; Sample Size and selection of items for testing; Sample selection method (SA 530 Audit Sampling).
  5. Analytical Procedure: Meaning, nature, purpose and timing of analytical procedures; Substantive analytical procedures, Designing and performing analytical procedures prior to Audit; investigating the results of analytical procedures (SA 520 Analytical Procedures).
  6. Audit of Items of Financial Statements: Audit of sale of Products and Services; Audit of Interest Income, Rental Income, Dividend Income, Net gain/loss on sale of Investments etc.

Audit of Purchases, Employee benefits expenses, Depreciation, Interest expense, Expenditure on Power & Fuel, Rent, Repair to building, Repair to Machinery, Insurance, Taxes, Travelling Expenses, Miscellaneous Expenses etc.

Audit of Share Capital, Reserve & Surplus, Long Term Borrowings, Trade Payables, Provisions, Short Term Borrowings & Other Current Liabilities. Audit of Land, Buildings, Plant & Equipment, Furniture & Fixtures, Vehicles, Office Equipments, Goodwill, Brand/Trademarks, Computer Software etc. Audit of Loan & Advances, Trade Receivable, Inventories, Cash & Cash Equivalent, Other Current Assets. Audit of Contingent Liabilities.

(The list of items is illustrative only)

  1. The Company Audit: Eligibility, Qualifications and Disqualifications of Auditors; Appointment of auditors; Removal of auditors; Remuneration of Auditors; Powers and duties of auditors; Branch audit; Joint audit; Reporting requirements under the Companies Act, 2013 including CARO; Other Important Provisions under the Companies Act, 2013 relating to Audit and Auditors and Rules made thereunder.
  2. Audit Report: Forming an opinion on the Financial Statements; Auditor’s Report- basic elements (SA 700 Forming an Opinion and Reporting on Financial Statements); Types of Modified Opinion; Circumstances When a Modification to the Auditor’s Opinion is Required (SA 705 Modification to the Opinion in the Independent Auditor’s Report); Qualification, Disclaimer, Adverse opinion (SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent, Auditor’s Report); Nature of Comparative Information; Corresponding Figure; Comparative Financial Statements (SA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements).
  3. Audit of Banks: Understanding of accounting system in Banks, Audit Approach, Audit of Revenue items, Special Consideration in Bank Audit with emphasis on Advances and NPAs.
  4. Audit of Different Types of Entities: Appointment of Auditor, Audit Procedure. Audit Report in respect of different Category of Entities mentioned below: government; Local bodies and not-for-profit organizations; Partnership Firms, Audit of different type of undertakings, i.e., Educational institutions, Hotels, Clubs, Hospitals Basics of Limited Liability Partnerships (LLPs) audit and Co-operative Societies Audit.

Note:

  • The specific inclusions/exclusions, in any topic covered in the syllabus, will be effected every year by way of Study Guidelines.
  • The provisions of the Companies Act, 1956 which are still in force would form part of the syllabus till the time their corresponding or new provisions of the Companies Act, 2013 are enforced.
  • If new legislations/ Standards on Auditing/Guidance Notes/Statements 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. The changes in this regard would also form part of Study Guidelines.

PAPER – 7 : ENTERPRISE INFORMATION SYSTEMS AND STRATEGIC MANAGEMENT

(One paper – Three hours – 100 Marks)

CA IPCC Subjects:

SECTION A : ENTERPRISE INFORMATION SYSTEMS (50 MARKS)

Contents:

  1. AUTOMATED BUSINESS PROCESSES
  • Introduction to Enterprise Business Processes, Benefits, Risks and Controls;
  • Diagrammatic representation of business processes using Flowcharts;
  • Risks and controls for specific business processes: Procure to pay (P2P), Order to cash, Inventory Cycle, Hire to Retire, Supply Chain Management, Fixed Assets etc.
  • Applicable regulatory and compliance requirements including computer related offences, privacy, cyber-crime, Sensitive Personal Data Information of Information Technology Act, 2000
  1. FINANCIAL AND ACCOUNTING SYSTEMS
  • Integrated (ERP) and non-integrated systems with related risks and controls;
  • Business process modules and their integration with Financial and Accounting systems.
  • Reporting Systems and MIS, Data Analytics and Business Intelligence
  • Business Reporting and fundamentals of XBRL (eXtensible Business Reporting Language).
  • Applicable regulatory and compliance requirements
  1. INFORMATION SYSTEMS AND ITS COMPONENTS
  • Components of Automated Information Systems: Application Systems, Database, Network and Operating System with related risks and controls.
  • Mapping of Organization structure with segregation of duties in Information Systems.
  1. E-COMMERCE, M-COMMERCE AND EMERGING TECHNOLOGIES
  • Components and Architecture of E-Commerce and M-Commerce with related risks and controls
  • Business process flow with its related risks and controls
  • Applicable regulatory and compliance requirements
  • Emerging technologies with its related risks and controls
  1. CORE BANKING SYSTEMS
  • Components and Architecture of CBS and related risks and controls
  • Core modules of banking and Business process flow and its related risks and controls
  • Reporting Systems and MIS, Data Analytics and Business Intelligence
  • Applicable regulatory and compliance requirements

CA IPCC Subjects:

SECTION B : STRATEGIC MANAGEMENT (50 MARKS)

Contents

  1. Introduction to Strategic Management
  • Business Policy
  • Meaning and Nature of Strategic management
  • Business Strategy
  • Strategic Levels in Organizations
  • Strategic Management in Government and Not-for-profit organization
  1. Dynamics of Competitive Strategy
  • Competitive Landscape
  • Strategic Analysis
  • Industry and Competitive Analysis
  • Core Competence
  • Competitive Advantage
  • Internal and External Analysis
  • SWOT Analysis (viii) Globalization
  1. Strategic Management Process
  • Strategic Planning
  • Strategic Intent – Vision, Mission and Objectives
  • Strategy Formulation
  1. Corporate Level Strategies
  • Concepts and Nature of Corporate Strategy
  • Strategic Alternatives at Corporate Level
  1. Growth
  2. Stability
  3. Expansion
  4. Business Combinations – Mergers and Acquisitions
  5. Strategic Alliances
  6. Turnaround
  7. Retrenchment and Retreat
  8. Business Level Strategies
  • Competitive Strategies at Business Level
  • Michael Porter’s Generic Strategies
  • Best-Cost Provider Strategy
  1. Functional Level Strategies
  • Marketing Strategy
  • Financial Strategy
  • Operations Strategy
  • Human Resource Strategy
  • Research and Development
  1. Organisation and Strategic Leadership
  • Organisation Structure
  • Strategic Business Unit
  • Strategic Leadership
  • Strategy Supportive Culture
  • Entrepreneurship and Intrapreneurship
  1. Strategy Implementation and Control
  • Strategy Implementation
  • Strategic Change
  • Strategic Control
  • Strategy Audit
  • Business Process Reengineering
  • Benchmarking

IPCC Subjects:

PAPER – 8 : FINANCIAL MANAGEMENT AND ECONOMICS FOR FINANCE

(One paper – Three hours – 100 Marks)

SECTION A: FINANCIAL MANAGEMENT (60 MARKS)

Objective: To develop an understanding of various aspects of Financial Management and acquire the ability to apply such knowledge in decision-making.

  1. Financial Management and Financial Analysis
  • Introduction to Financial Management Function
  1. Objective and scope of financial management
  2. Role and purpose
  3. Financial management environment
  4. Functions of finance executives in an organization
  5. Financial distress and insolvency.
  • Financial Analysis through Ratios
  1. Users of the financial analysis
  2. Sources of financial data for analysis
  3. Calculation and Interpretation of ratios:
  • Analysing liquidity
  • Analysing leverage
  • Analysing solvency
  • Analysing efficiency/ activity
  • Analysing profitability
  1. Limitations of ratio analysis
  2. Financing Decisions
  • Sources of Finance
  1. Different Sources of Finance, Characteristics of different types of long term debt and equity finance, Method of raising long term finance
  2. Different Sources of short term Finance
  3. Internal fund as a source of finance
  4. International sources of finance
  5. Other sources of finance- Sale and lease back, Convertible debt, Venture capital, Grants etc.
  • Lease Financing
  1. Concept and Classification
  2. Significance and Limitations of Lease Financing
  3. Financial Evaluation of Leasing Decision
  • Cost of Capital
  1. Significance of cost of capital
  2. Factors of cost of capital
  3. Measurement of costs of individual components of capital
  4. Weighted average cost of capital (WACC)
  5. Marginal cost of capital
  6. Effective Interest rate
  • Capital Structure Decisions
  1. Significance of capital structure
  2. Determinants of capital structure
  3. Capital structure planning and designing
  4. Designing of optimum capital structure
  5. Theories of Capital Structure and value of the firm- relevancy and Irrelevancy of capital structure.
  6. EBIT- EPS Analysis, Breakeven- EBIT Analysis.
  7. Under/ Over Capitalisation.
  • Leverages
  1. Types of Leverages- Operating, Financial and Combined
  2. Analysis of leverages
  3. Capital Investment and Dividend Decisions
  • Capital Investment Decisions
  1. Objective of capital investment decisions
  2. Methods of Investment appraisal:
  • Payback period, Discounted payback period
  • Accounting Rate of Return (ARR),
  • Net Present Value (NPV) – The meaning of NPV, Strengths and limitations of NPV method, The impact of taxation on the NPV analysis, The impact of Inflation on the NPV analysis, The working capital adjustment in an NPV analysis, Capital rationing, Equivalent Annual Costs, Adjusted present value
  • Internal Rate of return (IRR)- Limitations of the IRR method, Multiple IRRs,
  • Modified internal Rate of Return (MIRR)- Definition and explanation of MIRR, The process for calculating MIRR, Strengths of the MIRR approach.
  • Profitability Index
  • Adjustment of Risk and Uncertainty in Capital Budgeting Decision
  1. Probability Analysis
  2. Certainty Equivalent Method
  3. Risk Adjusted Discount Rate
  4. Monte Carlo Simulation
  5. Decision Tree Analysis
  6. Scenario Analysis
  7. Sensitivity Analysis
  • Dividend Decisions
  1. Basics of Dividends
  2. Forms of dividend
  3. Determinants of dividend
  4. Relevancy and Irrelevancy of Dividend Policies- Traditional Approach, Walter’s model, Gordon’s model, Modigliani and Miller (MM) Hypothesis.
  5. Management of Working Capital (i) Management of Working Capital
  6. The management of working capital- Liquidity and Profitability
  7. The Working capital financing decisions- Primary and Secondary Sources of Liquidity
  8. The working Capital Cycle (operating Cycle), Effectiveness of Working Capital based on its operating and cash conversion cycles
  9. Assessment of working capital requirement
  10. Management of Accounts Receivables (Debtors)
  11. Factoring and Forfaiting
  12. Management of Accounts Payables (Creditors)
  13. Management of Inventory
  14. Management of Cash, Treasury management
  15. Banking norms of working capital finance

SECTION B : ECONOMICS FOR FINANCE (MARKS: 40)

  1. Determination of National Income
  • Macro Economic Aggregates and Measurement of National Income
  • The Keynesian Theory of Determination of National Income
  1. The Money Market
  • The Concept of Money Demand: Important Theories of Demand for Money
  • The Concept of Money Supply
  • Monetary Policy
  1. Public Finance

(i) Fiscal functions: An Overview.

  • Market Failure
  • Government Interventions to Correct Market Failure
  • Fiscal Policy
  1. International Trade
  • Theories of International Trade
  • Trade Policy – The Instruments of Trade Policy
  • Trade Negotiations
  • Exchange Rates and its economic effects
  • International Capital Movements: Foreign Direct Investment

CA IPCC syllabus for Nov 2017 pdf

Group – I

Group – II

Paper – 1 : accounting Paper – 5 : advanced-accounting
Paper – 2 : business-laws-ethics-and-communication Paper – 6 : auditing-and-assurance
Paper – 3 : cost-accounting-and-financial-management Paper – 7 : information-technology-and-strategic-management
Paper – 4 : taxation

 Complete Details of CA IPCC / Intermediate Syllabus and Subjects – nov 2017

CA IPCC Syllabus : It has the full ca ipcc Syllabus specified by the Council under Regulation 28E(3) of the Chartered Accountants Regulations for November 2016 CA Intermediate | CA IPCC Examination.

ca ipcc Nov 2017 Syllabus :

IPCC Syllabus of both group

GROUP – I

CA IPCC  / Intermediate Syllabus | PAPER 1: ACCOUNTING

(One paper – Three hours – 100  Marks)

Level of Knowledge:  Working  Knowledge

Objectives:

  • To lay a foundation for the preparation and presentation of financial  statements,
  • To gain working knowledge of the principles and procedures of accounting and their application to different practical situations,
  • To gain the ability to solve simple problems and cases relating to sole proprietorship, partnership and companies and
  • To familiarize students with the fundamentals of computerized system of

Contents:

  1. A General Knowledge of the framing of the accounting standards, national and international accounting authorities, adoption of  international  financial  reporting  standards.
  2. Accounting Standards

Working Knowledge of:

AS 1     : Disclosure of Accounting Policies
AS 2     : Valuation of Inventories
AS 3     : Cash Flow Statements
AS 6     : Depreciation Accounting
AS 7     : Construction Contracts (Revised 2002)
AS 9     : Revenue Recognition
AS 10     : Accounting for Fixed Assets
AS 13     : Accounting for Investments
AS 14     : Accounting for Amalgamations
  1. Company Accounts
    • Preparation of financial statements – Profit and Loss Account, Balance Sheet and Cash Flow Statement, Statement of changes in Equity and Explanatory Notes
    • Profit (Loss) prior to incorporation
    • Alteration of share capital, Conversion of fully paid shares into stock and stock into shares, Accounting for bonus issue
    • Simple problems on Accounting for business acquisition, Amalgamation and reconstruction (excluding problems of amalgamation on inter-company holding)
  2. Average Due Date, Account Current, Self-Balancing Ledgers
  3. Financial Statements of Not-for-Profit Organisations
  4. Accounts from Incomplete Records
  5. Accounting for Special Transactions
    • Hire purchase and installment sale transactions
    • Investment accounts
    • Insurance claims for loss of stock and loss of profit
  6. Issues in Partnership Accounts

Final accounts of partnership firms – Admission, retirement and death of a partner including treatment of goodwill.

  1. Accounting in Computerized Environment

An overview of computerized accounting system–Salient features and significance, Concept of grouping of accounts, Codification of accounts, Maintaining the hierarchy of ledger, Accounting packages and consideration for their  selection, Generating Accounting Reports.

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

ICAI Announcement on Implementation of Revised Scheme of Education and Training for CA Course

Important Announcement

Sub: Implementation of Revised Scheme of Education and Training for CA Course w.e.f. 1st July, 2017.

All concerned are hereby informed 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 CPT/IIPCC/Final under the existing scheme, may register on or before 30th June, 2017. With effect from 1st July, 2017, the registration in the CPT/IIPCC/Final under the existing scheme will discontinue.

The Revised Scheme will be made available shortly at www.icai.org

CA IPCC / Intermediate Syllabus | PAPER 2: BUSINESS LAWS, ETHICS AND COMMUNICATION

(One paper – Three hours – 100 Marks)

 Level of Knowledge: Working  knowledge

ICAI IPCC Syllabus:

PART I – BUSINESS LAW (60  MARKS)

 Objective:

To test working knowledge of Business Law and Company Law and their practical application    in commercial situations.

Contents:

Business Law (30 Marks)

  1. The Indian Contract Act, 1872
  2. The Negotiable Instruments Act, 1881
  3. The Payment of Bonus Act, 1965
  4. The Employees’ Provident Funds and Miscellaneous Provisions Act,  1952
  5. The Payment of Gratuity Act, 1972

Company Law (30 Marks)

The Companies Act, 2013 – Sections 1 to  122

  • Preliminary
  • Incorporation of Company and Matters Incidental thereto
  • Prospectus and Allotment of Securities
  • Share Capital and Debentures
  • Acceptance of Deposits by companies
  • Registration of Charges
  • Management and Administration
  • Company Law in a computerized Environment – E-filing.

Note:

  • The provisions of the Companies Act, 1956 which are still in force would form part of the syllabus till the time their corresponding or new  provisions  of  the  Companies Act, 2013 are enforced.
  • If new legislations are enacted in  place of  the existing legislation, the syllabus  would include the corresponding provisions of such new legislation with effect from a date notified by the  Institute.

PART II – ETHICS (20 MARKS)

 Objective:

To have an understanding of ethical issues in  business.

Contents:

  1. Introduction to Business Ethics

The nature, purpose of ethics and morals for organizational  interests;  Ethics  and  Conflicts of Interests; Ethical and Social Implications of business policies and decisions; Corporate Social Responsibility; Ethical issues in Corporate  Governance.

2.         Environment issues

Protecting the Natural Environment – Prevention of Pollution and Depletion of Natural Resources; Conservation of Natural  Resources.

3.         Ethics in Workplace

Individual in the organisation, discrimination, harassment, gender  equality.

4.         Ethics in Marketing and Consumer  Protection

Healthy competition and protecting consumer’s interest.

5.         Ethics in Accounting and Finance

Importance, issues and common  problems.

CA IPCC / Intermediate Syllabus | PART III – COMMUNICATION (20  MARKS)

 Objective:

To nurture and develop the communication and behavioural skills relating to business

Contents:

  1. Elements of Communication
    • Forms of Communication: Formal and Informal, Interdepartmental, Verbal and non- verbal; Active listening and critical thinking
    • Presentation skills including conducting meeting, press conference
    • Planning and Composing Business messages
    • Communication channels
    • Communicating Corporate culture, change, innovative spirits
    • Communication breakdowns
    • Communication ethics
    • Groups dynamics; handling group conflicts, consensus building; influencing and persuasion skills; Negotiating and bargaining
    • Emotional intelligence – Emotional Quotient
    • Soft skills – personality traits; Interpersonal skills ; leadership

2.         Communication in Business Environment

  • Business Meetings – Notice, Agenda, Minutes, Chairperson’s speech
  • Press releases
  • Corporate announcements by stock exchanges
  • Reporting of proceedings of a meeting

3.         Basic understanding of legal deeds and  documents

  • Partnership deed
  • Power of Attorney
  • Lease deed
  • Affidavit
  • Indemnity bond
  • Gift deed
  • Memorandum and articles of association of a company
  • Annual Report of a company

Complete Details of CA IPCC  / Intermediate Syllabus and Subjects – nov 2017

CA IPCC Syllabus:

PAPER 3 : COST ACCOUNTING  AND FINANCIAL  MANAGEMENT

(One paper – three  hours-100 marks)

Level of Knowledge: Working  knowledge

CA IPCC / Intermediate Syllabus| PART – I : COST ACCOUNTING (50  MARKS)

Objectives:

  • To understand the basic concepts and processes used to determine product  costs,
  • To be able to interpret cost accounting statements,
  • To be able to analyse and evaluate information for cost ascertainment, planning, control and decision making, and
  • To be able to solve simple

Contents

  1. Introduction to Cost Accounting
    • Objectives and scope of Cost Accounting
    • Cost centres and Cost units
    • Cost classification for stock valuation, Profit measurement, Decision making and control
    • Coding systems
    • Elements of Cost
    • Cost behaviour pattern, Separating the components of semi-variable costs
    • Installation of a Costing system
    • Relationship of Cost Accounting, Financial Accounting, Management  Accounting  and Financial Management

2.         Cost  Ascertainment

  • Material Cost
    • Procurement procedures— Store procedures and documentation in respect of receipts and issue of stock, Stock verification
    • Inventory control — Techniques of fixing of minimum, maximum and reorder  levels,  Economic  Order Quantity, ABC classification; Stocktaking and perpetual  inventory
    • Inventory accounting
    • Consumption — Identification with products of cost centres, Basis for consumption entries in financial accounts, Monitoring Consumption

       Employee Cost

  • Attendance and   payroll   procedures,   Overview   of   statutory  requirements, Overtime, Idle time and Incentives
  • Labour turnover
  • Utilisation of labour, Direct and indirect labour, Charging of labour cost, Identifying labour hours with work orders or batches or capital  jobs
  • Efficiency rating procedures
  • Remuneration systems and incentive

       Direct  Expenses

Sub-contracting — Control on material movements, Identification with the main product or service.

Overheads

  • Functional analysis — Factory, Administration, Selling, Distribution, Research and Development Behavioural analysis — Fixed, Variable, Semi variable and Step cost
  • Factory Overheads — Primary distribution and secondary distribution, Criteria for choosing suitable basis for allotment, Capacity cost adjustments, Fixed absorption rates for absorbing overheads to products or  services
  • Administration overheads — Method of allocation to cost centres or  products
  • Selling and distribution overheads — Analysis and absorption of the expenses in products/customers, impact of marketing strategies, Cost effectiveness of various methods of sales

         Cost Book-keeping

Cost Ledgers—Non-integrated accounts, Integrated accounts, Reconciliation of cost and financial accounts.

         Costing Systems

  • Job Costing

Job cost cards and databases, Collecting direct costs of each job, Attributing overhead costs to jobs, Applications of job  costing.

       Batch Costing

  • Contract Costing

Progress payments, Retention money, Escalation clause, Contract accounts, Accounting for material, Accounting for plant used in a contract, Contract profit and Balance sheet entries.

      Process Costing

Double entry book keeping, Process loss, Abnormal gains and losses, Equivalent units, Inter-process profit, Joint products and by  products.

      Operating Costing System

Introduction to Marginal Costing

Marginal costing compared with absorption costing,  Contribution,  Break-even  analysis and profit volume graph.

      Introduction to Standard Costing

Various types of standards, Setting of standards, Basic concepts of material and Labour standards and variance analysis.

      Budget and Budgetary Control

The budget manual, preparation and monitoring procedures, budget variances, flexible budget, preparation of functional budget for operating and non operating functions, cash budget, master budget, principal budget  factors.

CA IPCC / Intermediate Syllabus | PART – II: FINANCIAL MANAGEMENT (50  MARKS)

Objectives:

  • To develop ability to analyse and interpret various tools of financial analysis  and  planning,
  • To gain knowledge of management and financing of working capital,
  • To understand concepts relating to financing and investment decisions,  and
  • To be able to solve simple

Contents

  1. Scope and Objectives of Financial Management
    • Meaning, Importance and Objectives
    • Conflicts in profit versus value maximisation principle
    • Role of Chief Financial

       Time Value of Money

Compounding and Discounting techniques— Concepts of Annuity and   Perpetuity

     Financial Analysis and Planning

  • Ratio Analysis for performance evaluation and financial health
  • Application of Ratio Analysis in decision making
  • Analysis of Cash Flow 

       Financing Decisions

  • Cost of Capital — Weighted average cost of capital and Marginal cost of  capital
  • Capital Structure decisions — Capital structure patterns, Designing optimum capital structure, Constraints, Various capital structure theories
  • Business Risk and Financial Risk — Operating and financial leverage, Trading on

         Types of Financing

  • Different sources of finance
  • Project financing — Intermediate and long term financing
  • Negotiating term loans with banks and financial institutions and appraisal  thereof
  • Introduction to lease financing
  • Venture capital

         Investment Decisions

  • Purpose, Objective, Process
  • Understanding different types of projects
  • Techniques of Decision making: Non-discounted and Discounted Cash flow Approaches — Payback Period method, Accounting Rate of Return, Net Present Value, Internal Rate of Return, Modified Internal Rate of Return,  Discounted  Payback Period and Profitability Index
  • Ranking of competing projects, Ranking of projects with unequal

         Management of Working Capital

  • Working capital policies
  • Funds flow analysis
  • Inventory management
  • Receivables management
  • Payables management
  • Management of cash and marketable securities
  • Financing of working capital.

Complete Details of CA IPCC / Intermediate Syllabus and Subjects – nov 2017

CA IPCC Syllabus:

PAPER – 4: TAXATION

(One paper ─ Three hours – 100  Marks)

Level of Knowledge: Working  knowledge

Objectives:

  • To gain knowledge of the provisions of Income-tax law relating to the topics mentioned in the contents below and
  • To gain ability to solve simple problems concerning assessees with the status of ‘Individual’ covering the areas mentioned in the contents

Contents:

PART – I: INCOME TAX (50  MARKS)

  1. Important definitions in the Income-tax Act, 1961
  2. Basis of charge; Rates of taxes applicable for different types of  assessees
  3. Concepts of previous year and assessment year
  4. Residential status and scope of total income; Income deemed to be received / deemed to accrue or arise in India
  5. Incomes which do not form part of total income
  6. Heads of income and the provisions governing computation of income under different heads
  7. Income of other persons included in assessee’s total income
  8. Aggregation of income; Set-off or carry forward and set-off of  losses
  9. Deductions from gross total income
  10. Computation of total income and tax payable; Rebates and  reliefs
  11. Provisions concerning advance tax and tax deducted at source
  12. Provisions for filing of return of

CA IPCC / Intermediate Syllabus | PART – II: INDIRECT TAXES (50  MARKS)

(Revised ca ipcc Syllabus – Applicable from November 2014 Examination   onwards)

Objective: To develop an understanding of the basic concepts of  the  different  types  of  indirect taxes and to acquire the ability to analyse the significant provisions of service   tax.

1.         Introduction to excise duty, customs duty, central sales tax and VAT –  Constitutional aspects, Basic concepts relating to levy, taxable event and related provisions 

2.         Significant provisions of service tax

  • Constitutional Aspects
  • Basic Concepts and General Principles
  • Charge of service tax including negative list of services
  • Point of taxation of services
  • Exemptions and Abatements
  • Valuation of taxable services
  • Invoicing for taxable services
  • Payment of service tax
  • Registration
  • Furnishing of returns
  • CENVAT Credit [Rule 1 -9 of CENVAT Credit Rules, 2004]

Note: If new legislations are enacted in place of the existing legislations the syllabus will accordingly include the corresponding provisions of such new legislations in the place of the  existing legislations with effect from the date to be notified by the Institute.  Students shall not   be examined with reference to any particular State VAT   Law.

CA IPCC Syllabus:

Complete Details of CA IPCC  /Intermediate Syllabus and Subjects – nov 2017

CA IPCC / Intermediate Syllabus | GROUP – IIPAPER – 5: ADVANCED ACCOUNTING

(One paper – Three hours – 100  Marks) 

Level of Knowledge:  Working  Knowledge

Objectives:

  • To have an understanding of the conceptual framework for the preparation and presentation of financial statements,
  • To gain working knowledge of the professional standards and application of accounting principles to different practical situations, and
  • To gain the ability to solve advanced problems in the case of different

Contents:

  1. Framework for Preparation and Presentation of Financial Statements
  2. Accounting Standards

Working knowledge of:

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      11 :  The Effects of Changes in Foreign Exchange Rates (Revised   2003)

AS AS 12 :16 : Accounting for Government Grants Borrowing Costs
AS 19 : Leases
AS 20 : Earnings Per Share
AS 26 : Intangible Assets
AS 29 : Provisions, Contingent Liabilities and Contingent  Assets.
  1. Advanced Issues in Partnership Accounts and Issues related to accounting in Limited Liability Partnerships

Dissolution of partnership firms including piecemeal distribution of assets; Amalgamation  of partnership firms; Conversion into a company and Sale to a   company. 

 4.         Company Accounts

  • Accounting for employee stock option plan, Buy back of securities, Equity shares with differential rights, Underwriting of shares and debentures, Redemption of debentures
  • Advanced problems for business acquisition, Amalgamation and reconstruction (excluding problems of amalgamation of inter-company holding)
  • Accounting involved in liquidation of companies, Statement of Affairs (including deficiency/surplus accounts) and Iiquidator’s statement of account of the winding  up
  • Financial Reporting of Insurance and Banking and legal and  regulatory  requirements there of

5.         Accounting for Special Transactions

Departmental and branch accounts including foreign  branches

Note – If either old Accounting Standards  (ASs), Announcements  and  Limited Revisions  to ASs are withdrawn or new ASs, Announcements and Limited Revisions to ASs  are issued by  the Institute of Chartered Accountants of India in place of existing ASs, Announcements and Limited Revisions to ASs, the syllabus will accordingly include/exclude such  new  developments in place of the existing ones with effect from the date to be  notified by  the Institute.

CA IPCC Syllabus:

Complete Details of CA IPCC / Intermediate Syllabus and Subjects

CA IPCC / Intermediate Syllabus | PAPER – 6: AUDITING AND ASSURANCE

(One paper – Three hours – 100  Marks)

Level of knowledge: Working  Knowledge

Objective:

To understand objective and concept of auditing and gain working knowledge of generally  accepted auditing procedures and of techniques and skills needed to apply them in audit and attestation engagements.

Contents:

  1. Auditing Concepts ─ Nature and limitations of Auditing, Basic Principles governing an audit, Ethical principles and concept of Auditor’s Independence, Relationship of auditing with other
  2. Standards on Auditing and Guidance Notes ─ Overview, Standard-setting process, Role of International Auditing and Assurance Standards Board, Standards on Auditing issued by the ICAI; Guidance Note(s) on ─ Audit of Fixed Assets, Audit of Inventories, Audit of Investments, Audit of Debtors, Loans and Advances, Audit of Cash and Bank Balances, Audit of Miscellaneous Expenditure, Audit of Liabilities, Audit of Revenue, Audit of Expenses and provision for proposed dividends.
  1. Auditing engagement ─ Audit planning, Audit programme, Control of quality of audit work ─ Delegation and supervision of audit
  2. Documentation ─ Audit working papers, Audit files: Permanent and current audit files, Ownership and custody of working
  3. Audit evidence ─ Audit procedures for obtaining evidence, Sources of evidence, Reliability of audit evidence, Methods of obtaining audit evidence ─ Physical verification, Documentation, Direct confirmation, Re-computation, Analytical review techniques, Representation by management, Obtaining
  4. Internal Control ─ Elements of internal control, Review and documentation, Evaluation of internal control system, Internal control questionnaire, Internal control check list, Tests of control, Application of concept of materiality and audit risk, Concept of internal
  5. Internal Control and Computerized Environment, Approaches to  Auditing  in  Computerised
  6. Auditing Sampling ─ Types of sampling, Test checking, Techniques of test
  7. Analytical review procedures.
  1. Audit of payments ─ General considerations, Wages, Capital expenditure, Other payments and expenses, Petty cash payments, Bank payments, Bank
  2. Audit of receipts ─ General considerations, Cash sales, Receipts from debtors, Other
  3. Audit of Purchases ─ Vouching cash and credit purchases, Forward purchases, Purchase returns, Allowance received from
  4. Audit of Sales ─ Vouching of cash and credit sales, Goods on consignment, Sale on approval basis, Sale under hire-purchase agreement, Returnable containers, Various types of allowances given to customers, Sale
  5. Audit of suppliers’ ledger and the debtors’ ledger ─ Self-balancing and the sectional balancing system, Total or control accounts, Confirmatory statements from credit customers and suppliers, Provision for bad and doubtful debts, Writing off of bad
  6. Audit of impersonal ledger ─ Capital expenditure, deferred revenue expenditure and revenue expenditure, Outstanding expenses and income, Repairs and renewals, Distinction between reserves and provisions, Implications of change in the basis of
  7. Audit of assets and liabilities.
  8. Company Audit ─ Audit of Shares, Eligibility, Qualifications and Disqualifications of Auditors, Appointment of auditors, Removal of auditors, Remuneration of Auditors, Powers and duties of auditors, Branch audit , Joint audit , Reporting requirements  under  the  Companies Act,2013, Other Important Provisions under the Companies Act, 2013 relating to Audit and Auditors and Rules made  there under.
  1. Audit Report ─ Qualifications, Disclaimers, Adverse opinion, Disclosures, Reports and certificates.
  2. 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).
  3. Features and basic principles of government audit, Local bodies and not-for-profit organizations, Comptroller and Auditor General and its constitutional

Note:

  • The provisions of the Companies Act, 1956 which are still in force would form part of the syllabus till the time their corresponding or new  provisions  of  the  Companies Act, 2013 are  
  • 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

Complete Details of CA IPCC / Intermediate Syllabus and Subjects – nov 2017

CA IPCC / Intermediate Syllabus | PAPER – 7: INFORMATION TECHNOLOGY AND STRATEGIC  MANAGEMENT

(One paper – Three hours – 100  Marks)

CA IPCC / Intermediate Syllabus| SECTION A: INFORMATION TECHNOLOGY (50  MARKS)

(Revised Syllabus – Applicable from November 2014 Examination   onwards)

 Level of Knowledge: Working  Knowledge

Objective: “To develop understanding of Information Technology as a key enabler and  facilitator of implementing Information Systems in enterprises and their impact on business  processes and controls”.

Contents

  1. Business Process Management & IT: Introduction to various Business processes – Accounting, Finances, Sale, Purchase Business Process Automation – Benefits & Risks, Approach to mapping systems: Entity Diagrams, Data Flow Diagrams,  Systems  Flow diagrams, Decision Trees/tables, Accounting systems  vs.  Value  chain  automation.  Information as a business asset, Impact of IT on  business  processes.  Business  Risks  of failure of IT, Business Process  Re-engineering
  1. Information Systems and IT Fundamentals: Understand importance of IT in business and relevance to Audit with case studies. Understand working of computers and networks in business process automation from business information Concepts of Computing (Definition provided by ACM/IEEE and overview of related terminologies). Overview  of  IS Layers – Applications, DBMS, systems software, hardware, networks & links and people. Overview of Information Systems life cycle and key phases. Computing Technologies & Hardware – Servers, end points, popular computing architectures, emerging computing architectures & delivery models – example: SaaS, Cloud Computing, Mobile computing, etc., Example: Overview of latest devices/technologies – i5, Bluetooth, Tablet, Wi-Fi, Android, Touchpad, iPad, iPod, Laptop, Notebook, Smartphone, Ultra- Mobile PC   etc.
  2. Telecommunication and Networks: Fundamentals of telecommunication, Components and functions of Telecommunication Data networks – types of architecture, LAN, WAN, Wireless, private and public networks etc., Overview of computing architectures – centralized, de-centralized, mainframe, client-server, thin-thick client etc. Network Fundamentals – Components, Standards and protocols, Network risks & controls – VPN, Encryption, Secure protocols. Network administration and management – concepts  and  issues. How information systems are facilitated through telecommunications. How Internet works, Internet architecture, key concepts, risks and controls, e-Commerce and M-commerce technologies
  3. Business Information Systems : Information Systems and their role in businesses, IT as a business enabler & driver – ERP, Core Banking System, CRM, SCM, HRMS, Payment The relationship between organizations, information systems and business processes, Accounting Information Systems and linkages to Operational systems, Business  Reporting, MIS & IT. Organization Roles & responsibilities and table or authorities, importance  of access controls, privilege controls. Specialized systems – MIS, DSS, Business Intelligence, Expert Systems, Artificial Intelligence, Knowledge Management systems   etc.
  4. Business Process  Automation  through  Application software: Business Applications

– overview and types, Business Process Automation, relevant controls and information  systems. Information Processing & Delivery channels and  their role in Information Systems.  Key types of Application Controls and their need. Emerging concepts – Virtualization, Grid Computing, Cloud delivery  model.

Complete Details of CA IPCC / Intermediate Syllabus and Subjects – May 2017

CA IPCC Syllabus:

PAPER – 7B : STRATEGIC MANAGEMENT (50  MARKS)

Level of Knowledge: Working  knowledge

Objectives:

  • To develop an understanding of the general and competitive business  environment,
  • To develop an understanding of strategic management concepts and  techniques,

Contents

1.          Business Environment

General Environment ─ Demographic, Socio-cultural, Macro-economic, Legal/political, Technological, and Global; Competitive Environment.

2.          Business Policy and Strategic  Management

Meaning and nature; Strategic management imperative; Vision, Mission and Objectives; Strategic levels in organizations.

3.          Strategic Analysis

Situational Analysis – SWOT Analysis, TOWS Matrix, Portfolio Analysis ─  BCG   Matrix.

4.          Strategic Planning

Meaning, stages, alternatives, strategy formulation.

5.          Formulation of Functional Strategy

Marketing strategy, Financial strategy, Production strategy, Logistics strategy, Human resource strategy.

6.          Strategy Implementation and Control

Organizational structures; Establishing strategic business units; Establishing  profit  centers by business, product or service, market segment or customer; Leadership and behavioural challenges.

7.          Reaching Strategic Edge

Business Process Reengineering, Benchmarking, Total Quality Management, Six Sigma, Contemporary Strategic Issues.

Note: The examination committee in its meeting held on 28th, 29th, 30th and 31st August, 2011 decided that the case studies should not form part of question paper. So, the objective ‘(c) To     be able to solve simple cases’ forming part of the syllabus has been  excluded.

Recommended Read: CA IPCC  / Intermediate Syllabus for all Subjects – nov 2017

Complete Details of CA IPCC / Intermediate Syllabus and Subjects – May 2017

CA IPCC / Intermediate Amendments – nov 2017 Exams:

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It contains the applicability of amendments for nov 2017 IPCC – Exams.

ca-ipce-amendments-nov-2016-exams

ca-ipcc-amendments-nov-2016-exams

Applicability of Standards/Guidance Notes/Legislative Amendments etc. for November, 2016 – Intermediate (IPC)  Examination

CA IPCC Syllabus:

Paper 1: Accounting

 Accounting Standards 

AS 1  : Disclosure of Accounting Policies
AS 2  : Valuation of Inventories
AS 3  : Cash Flow Statements
AS 6  : Depreciation Accounting
AS 7  : Construction Contracts (Revised 2002)
AS 9  : Revenue Recognition
AS 10  : Accounting for Fixed Assets
AS 13  : Accounting for Investments
AS 14  : Accounting for Amalgamations

CA IPCC Syllabus:

Paper 5: Advanced Accounting

Accounting Standards

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 11 : The Effects of Changes in Foreign Exchange Rates (Revised 2003)  AS    12 :  Accounting for Government Grants

AS 16 : Borrowing Costs AS   19 :  Leases

AS 20 : Earnings Per Share AS   26 :  Intangible Assets

AS    29 :  Provisions, Contingent Liabilities and Contingent Assets.

  1. Applicability of the Companies Act, 2013 and other Legislative Amendments  for Paper 1 and Paper 5 : The relevant notified Sections of the Companies Act, 2013 and  legislative amendments including relevant Notifications / Circulars / Rules /  Guidelines issued by Regulating Authority up to 30th  April,  2016  will  be  applicable  for  November, 2016 Examination
  2. Non-Applicability of Ind ASs for November, 2016 Examination for Paper 1 and Paper 5 : The Ministry of Corporate Affairs has notified Companies (Indian Accounting Standards) Rules, 2015 on 16th February, 2015, for compliance by certain class of These Ind AS have not been made applicable for November,  2016  Examination.
  3. Non-applicability of Amendments made by MCA in the Companies (Accounting Standards) Rules, 2006 and Companies (Indian Accounting Standards) Rules, 2015 for Paper 1 and Paper 5 : Amendments made by MCA on 3.2016 in the Companies (Accounting Standards) Rules, 2006 and Companies (Indian Accounting Standards) Rules, 2015 have not been made applicable for November, 2016 examination.

CA IPCC Syllabus:

Paper 2: Business Laws, Ethics and Communication

The Companies Act, 2013:The relevant sections of the Companies Act, 2013, along with significant Rules/ Notifications/ Circulars/ Clarifications/ Orders issued by the Ministry of Corporate Affairs upto 30th April, 2016. For updates, see http://www.mca.gov.in/

The Negotiable Instruments (Amendment) Act, 2015:The Negotiable Instruments (Amendment) Act, 2015 received the assent of the president on 26th December, 2015 and has been notified in the Official Gazette on 29th December, 2015 by the Ministry   of Law and Justice.

This is an Act further to amend the Negotiable Instruments Act, 1881 and shall be deemed to have come into force on the 15th day of June, 2015.For detail click the following link-

NI-Act-gazette-notification-26.12.2015.pdf

The Payment of Bonus (Amendment) Act, 2015: An Act further to amend the  Payment of Bonus Act, 1965. The Act received the assent of the President on the31st December, 2015, and published in the Official gazette on 1st January 2016 by Ministry of Law and Justice. It shall be deemed to have come into force on the 1st day of April, 2014.For detail click the following link-

Non-applicability of the following sections of the Companies Act,  2013

S.No. Section No. Section title
1. Section 48 Variation of shareholders’ right
2. Section 66 Reduction of share capital
3. Section 75 damages for fraud
4. Section 97 Power of tribunal to call AGM
5. Section  98 Power of Tribunal to call meetings of members,  Etc.
6. Section 99 Punishment for default in complying with provisions of sections 96 to 98

CA IPCC Syllabus:
Paper 4: Taxation

Applicability of the Finance Act, Assessment Year etc. for November, 2016   examination

The provisions of income-tax and indirect tax laws, as amended by the Finance Act, 2015, including circulars and notifications issued upto 30th April, 2016, are applicable for November, 2016 examination.  The relevant assessment year for income-tax is A.Y.  2016-17.

CA IPCC Syllabus:

Paper 6: Auditing and Assurance

1. Standards on Auditing (SAs):

S.No SA Title of Standard on  Auditing
1 SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing
2 SA 210 Agreeing the Terms of Audit  Engagements
3 SA 220 Quality Control for Audit of Financial  Statements
4 SA 230 Audit Documentation
5 SA 240 The Auditor’s responsibilities Relating to Fraud in an Audit of Financial Statements
6 SA 250 Consideration of Laws and Regulations in An Audit  of  Financial  Statements
7 SA 260 Communication with Those Charged with  Governance
8 SA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
9 SA 299 Responsibility of Joint Auditors
10 SA 300 Planning an Audit of Financial  Statements
11 SA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment
12 SA 320 Materiality in Planning and Performing an  Audit
13 SA 330 The Auditor’s Responses to Assessed  Risks
14 SA 402 Audit Considerations Relating to an Entity Using a Service   Organization
15 SA 450 Evaluation of Misstatements Identified during the  Audits
16 SA 500 Audit Evidence
17 SA 501 Audit Evidence – Specific Considerations for Selected  Items
18 SA 505 External Confirmations
19 SA 510 Initial Audit Engagements-Opening  Balances
20 SA 520 Analytical Procedures
21 SA 530 Audit Sampling
22 SA 540 Auditing   Accounting     Estimates,    Including    Fair   Value   Accounting Estimates, and Related Disclosures
23 SA 550 Related Parties
24 SA 560 Subsequent Events
25 SA 570 Going Concern
26 SA 580 Written Representations
27 SA 600 Using the Work of Another  Auditor
28 SA 610 Using the Work of Internal  Auditors
29 SA 620 Using the Work of an Auditor’s  Expert
30 SA 700 Forming an Opinion and Reporting on Financial  Statements
31 SA 705 Modifications to the Opinion in the Independent Auditor’s  Report
32 SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
33 SA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements
34 SA 720 The Auditor’s Responsibility in Relation to Other  Information  in  Documents Containing Audited Financial  Statements

2. Statements:

Statement on Reporting under Section 227(1A) of the Companies Act, 1956 (Section 143 (1) of the Companies Act,  2013).

3. Guidance Notes:

  1. Guidance Note on Audit of Inventories.
  2. Guidance Note on Audit of Debtors, Loans and Advances
  3. Guidance Note on Audit of Investments.
  4. Guidance Note on Audit of Cash and Bank Balances.
  5. Guidance Note on Audit of Liabilities.
  6. Guidance Note on Audit of Revenue.
  7. Guidance Note on Audit of Expenses.
  8. Guidance Note on Reporting under section 143 (3) (f) and (h)  of  the  Companies Act, 2013

4. Applicability of the Companies Act, 2013:

  • The relevant notified Sections of the Companies Act, 2013 and other legislative amendments including relevant Notifications / Circulars / Rules / Guidelines issued by Regulating Authorities, cut-off date will be 30th April, 2016.
  • Companies (Auditor’s Report) Order, 2016 issued by Ministry of Corporate Affairs on 29th March, 2016 is applicable for November, 2016 Examination.

Recommended Read: CA IPCC / Intermediate Amendments – nov 2017 Exams

Complete Details of CA IPCC / Intermediate Syllabus and Subjects – nov 2017

CA IPCC / Intermediate New Syllabus – nov 2017:

CA IPCC / Intermediate Syllabus – CA New syllabus applicable from 2016 exam on-wards, check now:

Changes in CA IPCC / Intermediate New Syllabus / Scheme 2016

ICAI has announced some changes in CA IPCC / Intermediate syllabus also. Here we are providing Changes from 2016 in CA IPCC / Intermediate Syllabus / Scheme.

  • Present CA Intermediate | CA IPCC exam has 7 papers. In new scheme there are 8 papers for IPCC exam.
  • Changes in CA Intermediate | CA IPCC Cost accounting and Financial Management
  • Now costing and Fm exam for 100 Marks. But in new scheme
    • Costing exam for 100 marks (Group – 1)
    • Financial Management exam for 100 marks (Group – 2)
  • Changes in CA Intermediate | CA IPCC Law Paper
  • Communication of Law paper 20 Marks has removed from CA Intermediate | CA IPCC Law paper.
  • Business Law of 30 Marks removed from CA Intermediate | CA IPCC.
  • Marks weightage of Company Act has increased to 60 marks
  • Other laws is for 20 marks and Ethics for 20 marks
  • Changes in CA Intermediate | CA IPCC Tax exam. Tax paper has divided into 2 parts
    • Direct Tax – 100 Marks (Group – 1)
    • Indirect Tax – 100 Marks (Group – 2)
  • Information Technology and Strategic Management Paper removed from CA Intermediate | CA IPCC Group – 2 completely.

See below CA Intermediate | CA IPCC Syallbus From 2016.

Intermediate Course: Number of Papers — 8

Group I

Paper – 1 : Accounting (100 marks)
Paper – 2 : Company Law, Other Laws and Ethics (100 marks)

  • Part – I : Company Law (60 marks)
  • Part – Il : Other Laws (20 marks)
  • Part – Ill : Ethics (20 marks)

Paper – 3 Cost Accounting (100 marks)
Paper- 4 : Direct Taxes (100 marks)

Group II

Paper – 5 : Advanced Accounting (100 marks)
Paper – 6 : Auditing and Assurance (100 marks)
Paper – 7 : Financial Management (100 marks)
Paper – 8 : Indirect Taxes (100 marks)

Recommended Read: CA IPCC Syllabus / Intermediate – nov 2017

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CA IPCC Syllabus:

Best recommended CA IPCC / Intermediate Taxation Books

Subjects Name

Author Names

Goods & Services Tax Analysis, Fa Qs & Illustrations

Fca vineet gupta & dr n k gupta

Basic Concepts Of International Taxation

D c agrawal

Taxation Of Real Estate Developers & Joint Development Arrangements With Accounting Aspects

Dr. raj k agarwal dr. rakesh gupta

Guide To International Taxation

Ca. kamal garg

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CA IPCC / Intermediate Syllabus | Best recommended CA IPCC / Intermediate Accounting Books

Subjects Name

Author Names

Students Guide To Accounting Standards [Ca Intermediate (Ipc)]

 Taxmann

Ca Ipcc Accounting By Amresh Jain(Set Of 2 Books)

Amresh jain

Ca Ipcc/Atc (Group I) Video Lectures On Accounting (Set Of 8 Dv Ds)

 Ca.d g sharma

Accounting Standard [Ca Intermediate (Ipc)] By Ca Dg Sharma

 Ca.d g sharma

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Best recommended CA IPCC / Intermediate Costing & Financial Management Books

Subjects Name

Author Names

Ca Ipcc Cost Accounting By Ca Rajesh Makkar

Ca rajesh makkar

Ca Ipcc Financial Management 16 Edition By Ca Rajesh Makkar

Ca rajesh makkar

Ca Ipcc Cost Accounting And Financial Management

Amresh jain

Cost Accouning & Financial Management ( Set In Two Parts)

N.s.zad,subodh v.shah

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Best recommended CA Intermediate | CA IPCC Ethics Books

Subjects Name

Author Names

A Handbook On Law, Ethics And Communication For Ca(Ipcc)

Munish Bandari 

Paduka’s Law, Ethics And Communication A Referencer Ca Ipcc

G sekar & b saravana prasath

Law, Ethics And Communication (For Ca Ipcc) By B S Jolly

B S Jolly

Recommended Ca Ipcc Group 1 And Group 2 Book Set For May 2017 Exam

Om s trivedi,rajesh makkar, rajiv singh, d g sharma, kamal garg

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CA IPCC / Intermediate Syllabus | Best recommended CA Intermediate | CA IPCC Advanced Accounting Books

Subjects Name

Author Names

Ca Ipcc Advanced Accounting By Parveen Sharma

Parveen sharma

Snow White Publication’s First Lessons In Advanced Accountancy

M.p vijay kumar

Padhuka’s Students Handbook On Advanced Accounting

  G sekar

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CA Intermediate | CA IPCC Syllabus | Best recommended CA Intermediate | CA IPCC Audit Books

Subjects Name

Author Names

Ca Ipcc Audit E Book By Ca Kunal Agrawal

 Ca kunal agrawal

A Handbook On Auditing And Assurance Ca Final And Ipcc

Ca abhishek bansal 

Combo Offer Accounts And Audit Module With Guide To Indian Accounting Standards (Ind As)

 Taxmann

Ca Ipcc Auditing & Assurance

Ca pankaj garg 

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Best recommended CA Intermediate | CA IPCC ITSM Books

Subjects Name

Author Names

Ca Ipcc Sm E Book

Ca kunal agrawal

Ca Ipcc Itsm Book (Printed)

Ca kunal agrawal

Pooja Law House Ca Ipcc Strategic Managment

Dinesh madan

Strategic Management 6ed New Ca Ipc For May 2017

Om s trivedi

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 CA Intermediate | CA IPCC Ethics question paper  Download
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 CA Intermediate | CA IPCC Advanced Accounting question paper  Download
 CA Intermediate | CA IPCC Audit question paper  Download
 CA Intermediate | CA IPCC ITSM question paper  Download

CA Intermediate | CA IPCC Syllabus| CA Intermediate | CA IPCC previus Question papers for all Subjects

CA Intermediate | CA IPCC Group 1 Question papers for all Subjects and View  links

Accounting

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Costing and Financial Management

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Ethics

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Taxation

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CA Intermediate | CA IPCC Group 2 Question papers for all Subjects and View  links

Advance Accounting

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Audit

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ITSM

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    Download other exam question paper here 

Along with this CA IPCC Syllabus, get latest updated study material for ca ipcc upcoming exam

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CA IPCC Syllabus : Please note that thousands of students are using IPCC exam study material from CAKART to pass the IPCC exam. Most of these study materials are available for free. These are curated by exam experts who have been toppers in the past. Click on the links below to access.

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Frequently asked questions for CA IPCC/ Intermediate Syllabus and subjects

Q 1.Give information about CA IPCC, CA Intermediate detailed syllabus?

CA IPCC Syllabus : Group I

  • Paper-1: Accounting (100 Marks)
  • Paper-2: Corporate Laws & Other Laws (100 Marks)
    • Part I: Company Law (60 Marks)
    • Part II: Other Laws (40 Marks)
  • Paper-3: Cost and Management Accounting (100 Marks)
  • Paper-4: Taxation (100 Marks)
    • Section A: Income-Tax Law (60 Marks)
    • Section B: Indirect Taxes (40 Marks)

Group II

  • Paper-5: Advanced Accounting (100 Marks)
  • Paper-6: Auditing and Assurance (100 Marks)
  • Paper-7: Enterprise Information Systems & Strategic Management (100 Marks)
    • Section A: Enterprise Information Systems (50 Marks)
    • Section B: Strategic Management (50 Marks)
  • Paper-8: Financial Management & Economics for Finance (100 Marks)
    • Section A: Financial Management (60 Marks)
    • Section B: Economics for Finance (40 Marks)

Q 2. What is CA IPCC old syllabus for last attempt?

CA IPCC Syllabus :

  • Accounting
  • Cost Accounting and Financial Management
  • Ethics
  • Taxation
  • Advanced Accounting
  • Auditing and Assurance
  • Information Technology and Strategic Management

 

Along with this CA IPCC Syllabus for november 2017, May 2018 article, read the following

The new syllabus of CA IPCC | Intermediate has also been is covered in this article other than the old syllabus. However, if you only want to read about the new syllabus and not all the details about the old syllabus, If you are going to appear for the IPCC Exam, you will start with the CA IPCC| Intermediate registration with ICAI.  The Registration process with ICAI is pretty involved. You will need to to fill the registration form, pay the fees before the last date of registration. Closer to the exam you will receive a notice from ICAI that you can download CA IPCC Admit card or hall ticket from their website.  In the mean time, the CA IPCC exam date, time table or schedule is announced way earlier. You need to keep checking CAKART to know the exam date and schedule. Once you have appeared for the exam, the CA IPCC exam  result, pass percentage, topper and all details  are normally announced in two months time.

Important Note – Preparing for CA IPCC?
CAKART provides Indias top faculty each subject video classes and lectures – online & in Pen Drive/ DVD – at very cost effective rates. Get video classes from CAKART.in. Quality is much better than local tuition, so results are much better.
Watch Sample Video Now by clicking on the link(s) below – 
For any questions Request A Call Back  
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