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
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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
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