Intermediate Papers

 

PAPER 5 - Financial Accounting

  1. Accounting Process
  2. Accounting Standards
  3. Reconciliation Statements
      1. Part I
      2. Part II
      3. Part III
  4. Accounting for Depreciation
      1. Part I
      2. Part II
  5. Preparation of Final Accounts
      FINALIZATION OF ACCOUNTS FOR A NON TRADING CONCERN
      1. Part I
      2. Part II
      INCOMPLETE RECORDS
      1. Part I
      2. Part II
      Bad Debt
      ADJUSTMENT FOR A TRADING CONCERN
      1. Part I
      2. Part II
  6. Partnership
      1. Part I
      2. Part II
      3. Part III
      4. Part IV
      5. Part V
      6. Part VI
        1. Part A
        2. Part B
  7. Royalty and Hire-Purchase
  8. Branch and Departmental Accounts
  9. Self-Balancing Ledgers and Sectional Balancing Ledgers
  10. Accounting in Service Sectors
  11. Accounting for Special Transactions
    1. Part I
    2. Part II
    3. Part III
    4. Part IV
    5. Part V
    6. Part VI
  12. Banking , Electricity and Insurance Companies

PAPER 6 - Laws, Ethics and Governance

  1. Laws of Contracts
    1. Part I
    2. Part II
    3. Part III
  2. Laws relating to Sale of Goods
  3. Laws relating to Employees
  4. The Negotiable Instruments Act,1881
  5. Laws related to Partnership
  6. Prevention of Money Laundering Act,2011
  7. Essentials of Corporate Laws
  8. The Right to Information Act,2005
  9. Governance
  10. Ethics and Business
  11. Ethical Conflict

PAPER 7 - Direct Taxation

  1. Types of Taxes
  2. The Source of Income Tax Law
  3. Residential Status and Tax Incidence
  4. Income for Salaries
  5. Income from House Property
  6. Profits and Gains of Business or Profession
  7. Capital Gains
  8. Income from Other Sources
  9. Clubbing of Income
  10. Set Off or Carry Forward and Set off of Losses
  11. Deduction in Computing Total income
  12. Incomes which do not form Part of Total Income
  13. Agricultural Income and Aggregation of Incomes
  14. Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT)
  15. Return of Income
  16. Assessment Procedure
    1. Part I
    2. Part II
  17. Assessment of Various Entities & Tax Planning
  18. Grievances Redressal Procedure
  19. Interest
  20. Advance Payment of Tax
  21. Collection and Recovery of Tax
  22. Deduction and Collection of Tax At Source
  23. Penalty & Prosecution
  24. Refund
  25. Settlement of Cases
  26. Tax Administration
  27. Double Taxation Relief
  28. Wealth Tax
  29. Taxation of International Transactions

PAPER 8 - Cost Accounting and Financial Management

  1. General Purpose Cost Statement
  2. Business Process Analysis
    1. Part I
    2. Part II
    3. Part III
  3. Overview of Financial Management
    1. Part I
    2. Part II
  4. Tools for Financial Analysis and Planning
  5. Working Capital Management and Leverage Analysis
    1. Part I
    2. Part II
    3. Part III
    4. Part IV
    5. Part V
  6. Cost of Capital
    1. Part I
    2. Part II
    3. Part III
  7. Capital Budgeting

PAPER 9 - Operation Management & Information System

PAPER 10 - Cost and Management Accountancy

  1. Cost Accounting Methods & Systems
    1. Part I
    2. Part II
    3. Part III
    4. Part IV
  2. Decision Making Tools (advanced level)
  3. Budgeting And Budgetary Control
  4. Standard Costing
  5. Cost Accounting Records and Cost Audit
  6. Economics for Managerial Decision Making
    1. Part I
    2. Part II
    3. Part III
    4. Part IV
    5. Part V
    6. Part VI
    7. Part VII

PAPER 11 - Indirect Taxation

  1. Canons of Taxation - Indirect Taxes
  2. Central Excise Act, 1944
  3. Cenvat Credit
  4. Customs Law
    1. Part I
    2. Part II
  5. Exim Policy
  6. Service Tax
    1. Part I
    2. Part II
    3. Part III
    4. Part IV
    5. Part V
    6. Part VI
    7. Part VII
    8. Part VIII
    9. Part IX
    10. Part X
      1. Part X A
      2. Part X B
    11. Part XI
    12. Part XII
    13. Part XIII
    14. Part XIV
    15. Part XV
  7. Adjudication, Penalties and appeals in Indirect Tax
  8. Sate Level VAT
  9. Central Sales Tax Act, 1956
  10. International Taxation and Transfer Priceing

PAPER 12 - Company Accounts and Audit

  1. Conceptual Framework for Preparation and Presentation of Financial Statements
  2. Accounting Standards
  3. Accounting for Shares and Debentures
    1. Part I
    2. Part II
    3. Part III
  4. Presentation of Financial Statements (as per Revised Schedule VI)
  5. Cash Flow Statement (AS 3)
  6. Segmental Reporting (AS 17)
  7. Business Combinations and Corporate Restructuring
  8. Liquidation of Companies
  9. Auditing Concepts
  10. Provision relating to Audit under Companies Act
  11. Audit Planning, Programme and Procedures
  12. Internal Control, Internal Check and Internal Audit
  13. Vouching and Verification
  14. Audit of Regulated and Non-Regulated Industries
  15. The Company Auditor
  16. The Company Audit
  17. Audit Report
  18. Standards on Auditing (SA)