CA Inter Syllabus

The CA Intermediate Syllabus 2025 includes comprehensive topics aimed at developing students’ expertise in areas such as Accounting, Business Laws, Auditing, Taxation, and Financial Management. Below is a detailed breakdown of the syllabus along with the updated exam pattern and essential preparation tips.

The syllabus is divided into two groups (Group I and Group II), each containing multiple papers. Here’s an outline of the key subjects and their breakdown:

1. Paper 1: Advanced Accounting

   • Accounting Standards

   • Financial Statements of Companies

   • Buyback of Securities, Amalgamation, and Reconstruction of Companies

   • Accounting for Branches, including Foreign Branches

2. Paper 2: Corporate and Other Laws

   • Part I: Company Law and LLP Act

     • Incorporation, Share Capital, Dividends, Accounts, Auditors, etc.

   • Part II: Other Laws

     • Foreign Exchange Management Act, 1999

     • The General Clauses Act, 1897

3. Paper 3: Taxation

   • Section A: Income Tax Law

     • Basics, Heads of Income, Deductions, Tax Computation

   • Section B: Goods & Services Tax (GST)

     • Introduction, GST Registration, Input Tax Credit, Returns, etc.

4. Paper 4: Cost and Management Accounting

   • Costing Methods (Absorption, Activity-Based, Marginal Costing)

   • Budgeting, Standard Costing, Job and Process Costing

5. Paper 5: Auditing and Ethics

   • Audit Strategy, Audit Planning, Audit Report, Special Features of Auditing

   • Professional Ethics, Engagement Terms, Code of Ethics for CA professionals

6. Paper 6: Financial Management and Strategic Management

   • Section A: Financial Management

     • Cost of Capital, Financing Decisions, Working Capital Management

   • Section B: Strategic Management

     • External and Internal Analysis, Strategy Implementation

The updated exam pattern includes subjective and objective questions with a weightage of 70% subjective and 30% objective (MCQs). Here’s a breakdown of marks for each paper:

• Advanced Accounting includes topics like Accounting Standards, Amalgamation, and Buyback of Securities.

• Corporate and Other Laws covers essential company laws, LLP Act, and other statutory acts.

• Taxation includes Income Tax and Goods & Services Tax (GST) concepts.

• Cost and Management Accounting deals with various costing methods, budgeting, and variance analysis.

• Auditing and Ethics explains the audit process, planning, reporting, and ethics in auditing.

• Financial Management and Strategic Management combines financial planning, management, and strategic decision-making.

• Create a study plan: Structure your study time to ensure all subjects are covered.

• Use quality resources: Ensure that the textbooks and materials you use are updated according to the 2025 syllabus.

• Practice: Work on sample papers and previous years’ questions to familiarize yourself with the exam format.

• Revise regularly: Consistent revision is crucial to retaining complex topics.

• Stay updated: Regularly check for any changes in the syllabus or regulations that could affect your exam preparation.

The CA Intermediate Exam is a challenging yet rewarding step for those pursuing a career in Chartered Accountancy. A thorough understanding of the syllabus, regular practice, and staying up to date with the latest amendments are key to success in the 2025 exams.

CA Intermediate Syllabus 2025 – AVJ Academy

At AVJ Academy, we offer comprehensive CA Intermediate coaching to help students excel in the Chartered Accountancy exams. The CA Intermediate syllabus 2025, designed by the Institute of Chartered Accountants of India (ICAI), includes detailed topics across Accounting, Business Laws, Auditing, Taxation, and Financial Management. Our expert instructors guide students step by step through this challenging syllabus to ensure their success.

CA Intermediate Syllabus Overview 2025
The CA Intermediate syllabus is divided into two groups, each containing multiple papers. Here’s a breakdown of the main subjects included in the CA Intermediate 2025 syllabus:

1. Paper 1: Advanced Accounting

   • Topics Covered: Accounting Standards, Financial Statements of Companies, Amalgamation, Buyback of Securities, Accounting for Branches (including Foreign Branches).

   • Focus: Mastering the intricacies of accounting principles and real-world financial scenarios.

2. Paper 2: Corporate and Other Laws

   • Topics Covered: Company Law, Limited Liability Partnership (LLP) Act, Foreign Exchange Management Act (FEMA), and other business laws.

   • Focus: Understanding corporate governance, statutory compliance, and business regulations.

3. Paper 3: Taxation

   • Section A: Income Tax Law – Income tax basics, Heads of income, and tax computation.

   • Section B: Goods & Services Tax (GST) – GST concepts, tax rates, GST registration, and input tax credit.

   • Focus: Developing a strong foundation in tax laws and GST to handle the dynamic tax environment in India.

4. Paper 4: Cost and Management Accounting

   • Topics Covered: Costing methods, Activity-Based Costing, Marginal Costing, Standard Costing, Job and Process Costing.

   • Focus: Learning cost control strategies, budgeting, and financial planning techniques.

5. Paper 5: Auditing and Ethics

   • Topics Covered: Audit planning, audit reports, risk assessment, ethics in auditing, and special features of auditing different entities.

   • Focus: Preparing students to effectively conduct audits and maintain professional ethical standards.

6. Paper 6: Financial Management and Strategic Management

   • Section A: Financial Management – Financial analysis, capital structure, working capital management.

   • Section B: Strategic Management – External and internal analysis, strategic decision-making.

   • Focus: Equipping students with the ability to make strategic financial decisions and manage company finances effectively.

The CA Intermediate exam pattern 2025 has been designed with a balanced mix of subjective and objective questions. The exam includes:

The MCQs make up 30% of the exam, while subjective questions account for the remaining 70%, ensuring a well-rounded assessment of student knowledge.

At AVJ Academy, we provide expert guidance for CA Intermediate students to excel in the exam. Here are some key reasons to choose us:

1. Comprehensive Study Material: Our printed study materials are thoroughly updated and aligned with the latest CA Intermediate syllabus 2025.

2. Experienced Faculty: Our instructors are highly experienced in teaching CA subjects, offering personalized coaching to help students grasp complex concepts with ease.

3. Mock Tests and Practice Papers: We provide mock tests and practice papers, simulating the actual exam environment to help students assess their readiness.

4. Online and Offline Modes: Whether you prefer online or offline coaching, AVJ Academy offers flexible learning options to fit your needs.

5. Test Series: Our test series are available free for students, with an option to get them checked by a specialized team for a minimal fee.

6. Scholarships: We offer scholarship-based admissions based on 12th-grade scores and other occasions, making quality education accessible.

• Course Fees: ₹28,000 for Face-to-Face and ₹18,000 for Live Streaming.

• Batch Size: 150 students per batch.

• Course Duration: 6 months.

• Admission Mode: Direct or Scholarship-based 

• Batch Timings: Morning sessions.

1. Study the Entire Syllabus: Make sure you thoroughly understand each topic from all six papers. We recommend starting your preparation early to avoid last-minute cramming.

2. Time Management: Create a study schedule that includes sufficient time for each subject. Focus on weaker areas, and allocate time for regular revision.

3. Regular Practice: Practice sample papers, MCQs, and previous years’ exam papers to get comfortable with the exam format.

4. Stay Updated: Keep track of any updates or amendments in tax laws, auditing standards, and accounting regulations to stay informed.

5. Mock Tests: Regularly take mock tests and work on your speed and accuracy.

At AVJ Academy, we’re committed to providing students with the best tools and resources to succeed in the CA Intermediate exams 2025. Join us today for expert coaching, updated study materials, and guidance that will lead you to success in the CA Intermediate exams.

Enroll Now at AVJ Academy for CA Intermediate Coaching and start your journey toward becoming a Chartered Accountant. For more details, visit our website or contact us directly.