CA/CS Syllabus and Exam Pattern


Syllabus

ICAI

CPT syllabus:

Fundamentals of Accounting

1.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

2.Accounting Process
3.Bank Reconciliation Statement
4. Inventories
5. Depreciation accounting
6. Preparation of Final Accounts for Sole Proprietors
7. Accounting for Special Transactions
8. Partnership Accounts
9. Introduction to Company Accounts

Mercantile Law

  • The Indian Contract Act , 1872

  • The Sale of Goods Act, 1930:

  • The India Partnership Act, 1932

General Economics

  • Micro Economics: Introduction

  • Theory of Demand and Supply

  • Theory of Production and Cost

  • Price Determination in Different Markets

  • Indian Economy – A Profile

  • Select Aspects of Indian Economy

  • Economic Reforms in India

  • Money and Banking

Quantitative Aptitude

  • Ratio and proportion, Indices, Logarithms

  • Equations

  • Inequalities

  • Simple and Compound Interest including annuity ? Applications

  • Basic concepts of Permutations and Combinations

  • Sequence and Series – Arithmetic and geometric progressions

  • Sets, Functions and Relations

  • Limits and Continuity - Intuitive Approach

  • Basic concepts of Differential and Integral Calculus (excluding trigonometric functions)

  • Statistical description of data

  • Measures of Central Tendency and Dispersion

  • Correlation and Regression

  • Probability and Expected Value by Mathematical Expectation

  • Theoretical Distributions

  • Sampling Theory

  • Index Numbers


The Intermediate IPC course exam syllabus:

  • Accounting

  • Business Law, Ethics and Communication

  • Cost Accounting and Financial Management

  • Taxation

  • Advanced Accounting

  • Auditing and Assurance

  • Information Technology and Strategic Management


Final Examination Syllabus:

Group I:

  • Financial Reporting

  • Strategic Financial Management

  • Advanced Auditing and Professional Ethics

  • Corporate and Allied Laws

 

Group II:

  • Advanced Management Accounting

  • Information Systems Control and Audit

  • Direct Tax Laws

  • Indirect Tax Laws

 

ICSI

Foundation Programme

  •   Business ENVIRONMENT AND LAW  
  •   BUSINESS MANAGEMENT, ETHICS & ENTREPRENEURSHIP
  •  BUSINESS ECONOMICS
  •   FUNDAMENTALS OF ACCOUNTING AND AUDITING

Executive Programme

 

Module I
(4papers)
   

1. Jurisprudence, Interpretation & General Laws

2. Company Law

3. Setting up of Business Entities and Closure

4. Tax Laws

Module II
(4 papers)

   

5. Corporate & Management Accounting

6.Securities Laws & Capital Markets

7.Economic, Business and Commercial Laws

8. Financial and Strategic Management

 

 

 

Professional programme

MODULE 1

1. Governance, Risk Management, Compliances and Ethics

2. Advanced Tax Laws

3. Drafting, Pleadings and Appearances

MODULE 2

4. Secretarial Audit

5. Corporate Restructuring

6. Resolution of Corporate Disputes

MODULE 3

7.Corporate Funding & Listings in Stock Exchanges

8. Multidisciplinary Case Studies

9. Electives 1 out of below 8 subjects (The examination for this paper will be open book examination)

9.1. Banking  Law and Practice

9.2. Insurance Law and Practice

9.3. Intellectual Property Rights– Laws and Practices

9.4. Forensic Audit

9.5. Direct Tax Law & Practice

9.6 Labour Laws & Practice

9.7 Valuations & Business Modelling

9.8 Insolvency – Law and Practice