Latest Chartered Accountants Syllabus 2017| Download CPT/IPCC/Final/ATC PDF

Candidates who are appearing for various CA examinations like CPT/IPCC can get CA Syllabus from below section of this page. Those candidates who are willing to gear up their career as a Chartered Accountant, and preparing for Chartered Accountants exams need to get this complete Chartered Accountants Exam Syllabus, to get it please to go through the below section of this page.

Here we’ve provided you Latest Syllabus for CPT/IPCC/Final/ATC and other related details from this page for your ease.  So, interested candidates have a look and start their preparation according to them. To get CA Syllabus in PDF form you must take a look further till the end of this page.

Latest Chartered Accountants Syllabus

Common Proficiency Test Syllabus (CPT):

Section A: Fundamentals of Accounting

• Theoretical Framework: Meaning and Scope of accounting, Accounting Concepts, Principles and Conventions, Accounting Standards – concepts, objectives, benefits, Accounting Policies, Accounting as a measurement discipline – valuation principles, accounting estimates

• Accounting Process: Books of Accounts leading to the preparation of Trial Balance, Capital and revenue expenditures, Capital and revenue receipts, Contingent assets and contingent liabilities, Fundamental errors including rectifications thereof

• Bank Reconciliation Statement

• Inventories

• Depreciation accounting

• Preparation of Final Accounts for Sole Proprietors

• Accounting for Special Transactions - Consignments, Joint Ventures, Bills of exchange and promissory notes, Sale of goods on approval or return basis

• Partnership Accounts: Final accounts of partnership firms – Basic concepts of admission, retirement and death of a partner including treatment of goodwill.

• Introduction to Company Accounts: Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares, redemption of preference shares

Section B: Mercantile Laws: The Indian Contract Act, 1872 / the Sale of Goods Act, 1930 / the India Partnership Act, 1932

Section C: General Economics:

Micro Economics: Introduction to Micro Economics, Theory of Demand and Supply, Theory of Production and Cost, Price Determination in Different Markets

Indian Economic Development: Indian Economy – A Profile, Select Aspects of Indian Economy, Economic Reforms in India, Money and Banking, etc

Section D: Quantitative Aptitude:

Ratio and proportion, Indices, Logarithms, Equations, Inequalities, Simple and Compound Interest including annuity ─ Applications, Basic concepts of Differential and Integral Calculus (excluding trigonometric functions), Statistical description of data, Index Numbers, etc

Check Out: - CRPF Head Constable Syllabus

IPCC Syllabus (Integrated Professional Competence Course) & ATC

Group I

Paper 1: Accounting:

General Knowledge of the framing of the accounting standards, national and international accounting authorities, adoption of international financial reporting standards, Accounting Standards, Company Accounts, Average Due Date, Account Current, Self-Balancing Ledgers, Financial Statements of Not-for-Profit Organisations, Accounts from Incomplete Records, Accounting for Special Transactions, etc

Paper 2: Business Laws, Ethics and Communication:

Business Laws, Company Law, Introduction to Business Ethics, Environment Issues, Ethics in Workplace, Ethics in Marketing and Consumer Protection, Ethics in Accounting and Finance, Elements of Communication, etc.

Paper 3: Cost Accounting and Financial Management:

Introduction to Cost Accounting, Cost Ascertainment, Cost Book-keeping, Costing Systems,  Introduction to Marginal Costing,  Types of Financing,  Investment Decisions,  Management of working capital, etc

Paper 4: Taxation:

Income-tax, Service tax, Indirect Taxes

GROUP II:

Paper 5: Advanced Accounting:

Conceptual Framework for Preparation and Presentation of Financial Statements/ Accounting Standards / Advanced Issues in Partnership Accounts, Company Accounts, Accounting for Special Transactions.

Paper 6: Auditing and Assurance;

Auditing Concepts / Auditing and Assurance Standards / Auditing Engagement, Documentation / (Audit evidence, Sampling, review procedures, payments, receipts, Purchases, Sales, Internal Control, Audit of suppliers’ ledger and the debtors’ ledger, etc.

Paper 7: Information Technology and Strategic Management:

Section A: Information Technology / Business Process Management & IT /Information Systems and IT Fundamentals / Business Environment / Business Policy and Strategic Management /Reaching Strategic Edge, etc

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Chartered Accountant Final Syllabus

Group-I

Paper-1: Financial Reporting

Accounting Standards (ASs) and Guidance Notes on various accounting aspects issued by the ICAI and their applications/ Corporate Financial Reporting – Issues and problems with special reference to published financial statements / Accounting for Corporate Restructuring (including inter-company holdings)/ Accounting and reporting of financial instruments / Share based payments / Financial Reporting by Mutual funds, Non-banking finance companies, Merchant bankers, Stock and commodity market intermediaries

Paper 2: Strategic Financial Management

Financial Policy and Corporate Strategy, Indian Capital Market including role of various primary and secondary market institutions and Capital Market Instruments Mutual Funds: Regulatory framework, formulation, monitoring and evaluation of various schemes of Mutual funds, Money market mutual funds and Exchange Traded Funds, Money Market operations, Foreign Direct Investment, Foreign Institutional Investment, International Financial Management, etc

Paper 3: Advanced Auditing and Professional Ethics

Auditing Standards, Statements and Guidance Notes / Audit under computerized information system (CIS) environment, Special audit techniques, Cost audit, Audit of limited companies, Rights, duties, and liabilities of auditors; third party liability, Audit reports / Special features of audit of banks, insurance companies, co -operative societies and non-banking financial companies, Etc.

Paper – 4: Corporate and Allied Laws

Section A:

Company Law - will have Appointment and remuneration of Managerial Personnel, Meetings of Board and its powers, Inspection, inquiry and Investigation, Compromises, Arrangements and Amalgamations, Prevention of Oppression and Mismanagement, Revival and Rehabilitation of Sick Companies, Winding Up, E-governance, Special Courts, National Company Law Tribunal and Appellate Tribunal.

Section B:

Allied Laws – topics will be The Securities and Exchange Board of India Act, 1992, Rules, Regulations and Guidelines issued there under / Securities Contracts (Regulation) Act, 1956 / The Foreign Exchange Management Act, 1999 / The Competition Act, 2002.

Also, The Banking Regulation Act, 1949, The Insurance Act, 1938, The Insurance Regulatory and Development Authority Act, 1999, The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 / The Prevention of Money Laundering Act, 2002.

Group-II

Paper 5: Advanced Management Accounting

Section of Advanced Management Accounting will be having topics like (Cost Management, Cost Volume Profit Analysis, Pricing Decisions, Budgets and Budgetary Control, Financial Decision Modeling, Standard Costing and Variance Analysis, Transfer Pricing & Cost Management in Service Sector, Uniform Costing and Inter Firm Comparison and Profitability Analysis – Product Wise / Segment Wise / Customer Wise.

Paper 6: Information Systems Control And Audit

In this section, topics including Concepts of Governance and Management of Information Systems, Information Systems Concepts & Protection of Information Systems, Business Continuity Planning and Disaster recovery planning, Acquisition, Development and Implementation of Information Systems (SDLC), Auditing & Information Systems & Emerging Technology, Information Technology Regulatory issues will be there.

Paper – 7: Direct Tax Laws

While covering the direct tax laws, familiarize with considerations relevant to tax management. These may include tax considerations with (specific management decisions, foreign collaboration agreements, international taxation, amalgamations, tax incentives, personnel compensation plans, inter-relationship of taxation and accounting). Further, they should have a basic understanding about the ethical considerations in tax management and compliance with taxation laws.

Paper 8: Indirect Tax Laws

1. Section: Central Excise: Central Excise Act, 1944 and the Central Excise Tariff Act, 1985
2. Section: Service Tax : Law relating to service tax as contained in the Finance Act, 1994 as amended from time to time.
3. Section: Customs and Foreign Trade Policy: Customs Act, 1962, Customs Tariff Act, 1975 and Foreign Trade Policy to the extent relevant to the Customs Law

Highlights of New Revised CA Course:

• The President of ICAI, M. Devaraja Reddy, declared that the new CA Syllabus has been accepted by the Corporate Affairs ministry and yet to be accepted by the Law Affairs Ministry.

• Once approved, it is likely to be made applicable from November 2017 exams.

• Existing candidates under old syllabus will be chance for few attempts before being converted to the new syllabus.

• Under new syllabus, huge changes were brought in all three levels i.e., CPT, IPCC and Final.

• CPT will then be for 400 marks, with two theory and two objective type papers.

• CA IPCC will have 8 subjects. Ethics and Communication part will be removed from Law Paper. Financial Management will then be moved to second group carrying 100 marks.

• CA Final will have a new subject named ‘Capital Markets’ in the Second Group, for 50 Marks sharing the paper with ISCA.

CA Final Old Scheme Vs CA Final New Scheme Syllabus

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