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CA Syllabus 2017| Download Latest Changes CPT/IPCC/ATC/Final Exam Syllabus

by Ind Guru Latest Recruitment

Are you preparing for the CA examination from outdated syllabus!!! Check out the latest CA Syllabus 2017. Every year Institute of Chartered Accountant of India, used to conduct various types of examinations such as Common Proficiency Test (CPT), (Integrated Professional Competence Course (IPCC), Accounting Technician Course (ATC), twice in a year. 

 CA Syllabus

Candidates who wants to appear in the CA examination, used to prepare from the syllabus that is earlier notified by the board. But it an important announcement for all those candidates who wants to prepare or are preparing for the CA, that the Institute of Chartered Accountant of India, has made some of the changes in the Syllabus of the CA examination. Thereby all those candidates are suggested to download the latest CA Syllabus 2017. All you need to do is just go this page and follow the below highlighted step by step procedure to   get all the latest update of the CA syllabus.

CPT Common Proficiency Test Syllabus (CA Syllabus)

It is termed as the first stage to become a Chartered Accountant, as it is the also known as “Entrance Test”. Institute of Chartered Accountant of India used to conduct this test just to check the knowledge of the Individuals in the field of financial accounting, general elements of mercantile law, concepts of Mathematics and Statistics. Candidates who qualify the CPT Test, is allowed to proceed to the next stage.

CA CPT Exam pattern

CPT exam used to have questions based on 4 different subjects that are Fundamentals of Accounting, Mercantile Laws, General Economics and Quantitative Aptitude. The total questions are 200 from which candidates need to face 60 marks questions of Fundamentals of Accounting, 40 marks questions on Mercantile Laws ad 50-50 each on General Economics and Quantitative Aptitude. Thereby candidates, who want to qualify the Entrance Exam of the Chartered Accountant, must have to prepare themselves according to this exam pattern.

Common Proficiency Test Syllabus (CA Syllabus)

The exam of the Common Proficiency Test, will be divided into 2 sessions where Session-I, consist of:

Section –A: Fundamentals of Accounting” : In this there are 2 different sections such as:

  • “Theoretical Framework” that consist of topics such as Meaning and Scope of accounting, Accounting Concepts, Principles and Conventions and Accounting Standards – concepts, objectives, benefits.
  • Accounting Process: It consist of the various books of Accounts that will lead to the preparation of Trial Balance, Capital and revenue expenditures etc.
  • Preparation of Final Accounts for Sole Proprietors: It consist of Accounting for Special Transactions, Partnership Accounts, Introduction to Company Accounts etc.

Section-B: Mercantile Laws: This section includes topics like The Indian Contract Act , 1872, The Sale of Goods Act, 1930 and The India Partnership Act, 1932.
 

Session –II of the Common Proficiency Test Syllabus, consist of the sections like:

  • General Economics: This section consists of the topics such as Micro Economics, Indian Economic Development. These topics will include chapters like Introduction to Micro Economics, Theory of Demand and Supply, Theory of Production and Cost, Theory of Production and Cost, Indian Economy – A Profile, Select Aspects of Indian Economy and Economic Reforms in India.
  • Quantitative Aptitude: This section consist of the topics such as Equations Linear, Statistical description of data, Measures of Central Tendency and Dispersion, Correlation and Regression, Theoretical Distributions, Sampling Theory and Index Numbers.

 

IPCC Integrated Professional Competence Course Syllabus

Candidates who will qualify the First stage that is Common Proficiency Test, will then have to appear in the Integrated Professional Competence Course (IPCC) Test that is considered as the second stage of the CA (Chartered Accountancy). The main objective to conduct this exam is to check the level of knowledge with regard to the Information Technology, knowledge of the professional standards and application of accounting principles, knowledge of Business Law and Company Law, and understanding of ethical issues in business etc of the candidates.

CA IPCC Exam Pattern

The IPCC exam of the Second stage id divided into 2 major groups that is Group -1 and Group- 2. In 1st group there are total of 5 subjects that carry 100 marks each question paper, and 2nd group has 2 sections of 100 marks each.

CA IPCC Exam Syllabus: GROUP–I: The 1st group of the CA IPCC Exam consists of 5 papers that used to cover syllabus as listed below.

Paper 1: Accounting: In this paper, questions will be based on topics such as Accounting Standards, Company Accounts, Average Due Date, Account Current, Self-Balancing Ledgers, Financial Statements of Not-for-Profit Organizations, Accounting for Special Transactions, Issues in Partnership Accounts, and Accounting in Computerized Environment.

Paper 2: Business Laws, Ethics And Communication: Second Paper of the CA IPCC Exam, consist of the syllabus based on the topics such as Business Laws, Company Law, that consist of the subjects like The Indian Contract Act, 1872, The Negotiable Instruments Act, 1881, The Payment of Gratuity Act, 1972, Share capital and debentures, Registration of charges, Incorporation of company and matters incidental thereto etc.

Paper 3: Cost Accounting And Financial Management: In the 3rd paper, there are 2 different part, where Part I is of Cost Accounting that includes topics such as Introduction to Cost Accounting, Cost Ascertainment, Cost Book-keeping, Costing Systems, Introduction to Marginal Costing, Introduction to Standard Costing and Budgets and Budgetary Control. Whereas Part II is based on Financial Management that consist of topics such as Scope and Objectives of Financial Management, Time Value of Money, Financial Analysis and Planning, Financing Decisions, Investment Decisions etc.

Paper 4: Taxation: In the 4th paper, there are basically 2 major parts, where Part- 1 is of Income-tax that consist topics such as accrue or arise in India, Incomes which do not form part of total income, Deductions from gross total income, Provisions for filing of return of income. Whereas Part- 2 is based on Indirect Taxes that includes topics such as Introduction to excise duty, customs duty, central sales tax and VAT – Constitutional aspects, Basic concepts relating to levy, taxable event and related provisions etc.

CA Final Exam Syllabus

The final exam of the CA consist of the 8 papers that are divided into 2 major groups , where Group-1 includes 5 Paper and Group- 2 consist of 3 papers.

Paper 1: Financial Reporting: This exam consist of the questions based on the topics such as Accounting for Corporate Restructuring (including inter-company holdings), Accounting and reporting of financial instruments, Share based payments, Valuation, Developments in Financial Reporting.

Paper 2: In the 2nd paper questions will be based on Strategic Financial Management that includes topics such as Financial Policy and Corporate Strategy, Risk Management, Advanced Capital Budgeting Decisions, Security Analysis, Security Valuation and Lease Financing.

Paper 3: Third paper of the CA final exam is based on Advanced Auditing and Professional Ethics, that consist of topics such as Auditing Standards, Statements and Guidance Notes, Risk Assessment and Internal Control, Audit of Limited Companies, Liabilities of Auditors, Audit Reports, Audit Committee and Corporate Governance, Audit of Consolidated Financial Statements, Miscellaneous Audits etc.

Paper 4: The 4th paper is based on Corporate and Other Economic Laws that is divided in two different  sections where section-1,consist of questions are based on  the topics such as Appointment and Qualifications of Directors, Appointment and remuneration of Managerial Personnel, Inspection, inquiry and Investigation, Companies incorporated outside India etc and section-2 is based on ALLIED LAWS that includes topics such as The Competition Act, 2002, The Foreign Exchange Management Act, 1999, Securities Contracts (Regulation) Act,1956 etc.

Paper 5: Fifth paper will be going to cover ADVANCED MANAGEMENT ACCOUNTING, that includes topics based on Cost Management, Cost Volume Profit Analysis, Pricing Decisions, Budgets and Budgetary Control, Standard Costing and Variance Analysis, Transfer Pricing etc.

Paper 6: It consist of Information Systems Control and Audit (Revised) that will cover topics in its syllabus such as Information Systems Concepts, Protection of Information Systems, Business Continuity Planning and Disaster recovery planning, Emerging Technology etc.

Paper 7: The 7th     paper of the CA  Final Exam will be going to cover the questions based on The Income-tax Act, 1961 and Rules that may include tax considerations with regard to specific management decisions, foreign collaboration agreements, international taxation, amalgamations, tax incentives, personnel compensation plans, inter relationship of taxation and accounting etc.

Paper 8: In the 8th paper, the topics that will be covered are Central Excise, Service Tax, Customs and Foreign Trade Policy etc.

Conclusion

Through this page, candidates who are preparing or wants to prepare for CA must get the latest CA Syllabus 2017 form this page. As here we have provided the complete details regarding the same. Candidates must go through this page and grab the complete information regarding the same.


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