CA - Intermediate
- This is the first stage of the Chartered Accountancy curriculum wherein only working knowledge of core and allied subjects to accountancy profession is covered, while at the Final course, advanced application knowledge of core and allied subjects to accountancy profession has been intended to be inculcated.
- The unique feature of the entire theoretical education of the Chartered Accountancy curriculum is the supportive and complementary practical training.
- A student would undergo theoretical education and three years of practical training compulsorily during the course of Chartered Accountancy. This balanced approach will help the students to appreciate the underlying practical applications of the theoretical education scheme.
- In order to develop a strong theoretical base, students of Intermediate Course, who have registered through Foundation Course route or Intermediate level examination passed students of The Institute of Cost Accountants of India or The Institute of Company Secretaries of India, are required to undergo eight months study course before appearing for the first time in the Intermediate Examination.
- Since proper understanding of the modern world necessitates knowledge of present day technology and skills, students are imparted Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS) before joining for the practical training. Students those who have graduation from reputed university (for Commerce 55%, non-commerce 60%) can enrol for IPCC direct entry stream.
Subjects covered in Intermediate Course
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)
The subjects of Intermediate Course are classified into two groups which a student can study and appear in the examination group-wise or both the groups together.