Chartered Accountancy Programme

CA Foundation

• Paper 1: Accounting
• Paper 2: Business Laws
• Paper 3: Quantitative Aptitude
• Paper 4: Business Economics

CA Intermediate

• Group I: Papers 1–3
• Group II: Papers 4–6

Articleship

• 2 Years Practical Training

CA Final

• Final Level Examinations

Module 1

• Chapter 1: Theoretical Framework
  • Unit 1: Meaning and Scope of Accounting
  • Unit 2: Accounting Concepts, Principles and Conventions
  • Unit 3: Capital and Revenue Expenditures and Receipts
  • Unit 4: Contingent Assets and Contingent Liabilities
  • Unit 5: Accounting Policies
  • Unit 6: Accounting as a Measurement Discipline
  • Unit 7: Accounting Standards
• Chapter 2: Accounting Process
  • Unit 1: Basic Accounting Procedures – Journal Entries
  • Unit 2: Ledgers
  • Unit 3: Trial Balance
  • Unit 4: Subsidiary Books
  • Unit 5: Cash Book
  • Unit 6: Rectification of Errors
• Chapter 3: Bank Reconciliation Statement
• Chapter 4: Inventories
• Chapter 5: Depreciation and Amortisation
• Chapter 6: Bills of Exchange and Promissory Notes
• Chapter 7: Preparation of Final Accounts of Sole Proprietors
  • Unit 1: Final Accounts of Non-Manufacturing Entities
  • Unit 2: Final Accounts of Manufacturing Entities

Module 2

• Chapter 8: Financial Statements of Not-for-Profit Organisations
• Chapter 9: Accounts from Incomplete Records
• Chapter 10: Partnership and LLP Accounts
  • Unit 1: Introduction to Partnership Accounts
  • Unit 2: Treatment of Goodwill in Partnership Accounts
  • Unit 3: Admission of a New Partner
  • Unit 4: Retirement of a Partner
  • Unit 5: Death of a Partner
  • Unit 6: Dissolution of Partnership Firms and LLPs
• Chapter 11: Company Accounts
  • Unit 1: Introduction to Company Accounts
  • Unit 2: Issue, Forfeiture and Re-Issue of Shares
  • Unit 3: Issue of Debentures
  • Unit 4: Accounting for Bonus Issue and Right Issue
  • Unit 5: Redemption of Preference Shares
  • Unit 6: Redemption of Debentures
• Accounting Terminology Glossary

Chapters

• Chapter 1: Indian Regulatory Framework
• Chapter 2: The Indian Contract Act, 1872
  • Unit 1: Nature of Contracts
  • Unit 2: Consideration
  • Unit 3: Other Essential Elements of a Contract
  • Unit 4: Performance of Contract
  • Unit 5: Breach of Contract and its Remedies
  • Unit 6: Contingent and Quasi Contracts
  • Unit 7: Contract of Indemnity and Guarantee
  • Unit 8: Bailment and Pledge
  • Unit 9: Agency
• Chapter 3: The Sale of Goods Act, 1930
  • Unit 1: Formation of the Contract of Sale
  • Unit 2: Conditions & Warranties
  • Unit 3: Transfer of Ownership and Delivery of Goods
  • Unit 4: Unpaid Seller

Chapters (contd.)

• Chapter 4: The Indian Partnership Act, 1932
  • Unit 1: General Nature of Partnership
  • Unit 2: Relations of Partners
  • Unit 3: Registration and Dissolution of a Firm
• Chapter 5: The Limited Liability Partnership Act, 2008
• Chapter 6: The Companies Act, 2013
• Chapter 7: The Negotiable Instruments Act, 1881

Part A: Business Mathematics

• Chapter 1: Ratio and Proportion, Indices, Logarithms
• Chapter 2: Equations
• Chapter 3: Linear Inequalities
• Chapter 4: Mathematics of Finance
• Chapter 5: Basic Concepts of Permutations and Combinations
• Chapter 6: Sequence and Series – Arithmetic and Geometric Progressions
• Chapter 7: Sets, Relations and Functions, Basics of Limits and Continuity Functions
• Chapter 8: Basic Applications of Differential and Integral Calculus in Business and Economics

Part B: Logical Reasoning

• Chapter 9: Number Series, Coding and Decoding and Odd Man Out
• Chapter 10: Direction Sense Test
• Chapter 11: Seating Arrangements
• Chapter 12: Blood Relations

Part C: Statistics

• Chapter 13
  • Unit I: Statistical Description of Data
  • Unit II: Sampling
• Chapter 14: Measures of Central Tendency and Dispersion
  • Unit I: Measures of Central Tendency
  • Unit II: Dispersion
• Chapter 15: Probability
• Chapter 16: Theoretical Distributions
• Chapter 17: Correlation and Regression
• Chapter 18: Index Numbers

Chapters

• Chapter 1: Nature & Scope of Business Economics
  • Unit 1: Introduction
  • Unit 2: Basic Problems of an Economy & Role of Price Mechanism
• Chapter 2: Theory of Demand and Supply
  • Unit 1: Law of Demand and Elasticity of Demand
  • Unit 2: Theory of Consumer Behaviour
  • Unit 3: Supply
• Chapter 3: Theory of Production and Cost
  • Unit 1: Theory of Production
  • Unit 2: Theory of Cost
• Chapter 4: Price Determination in Different Markets
  • Unit 1: Meaning and Types of Markets
  • Unit 2: Determination of Prices
  • Unit 3: Price Output Determination under Different Market Forms
• Chapter 5: Determination of National Income
  • Unit 1: National Income Accounting
  • Unit 2: The Keynesian Theory of Determination of National Income

Chapters (contd.)

• Chapter 6: Business Cycles
• Chapter 7: Public Finance
  • Unit 1: Fiscal Functions: An Overview, Centre and State Finance
  • Unit 2: Market Failure / Government Intervention to Correct Market Failure
  • Unit 3: The Process of Budget Making: Sources of Revenue, Expenditure Management and Management of Public Debt
  • Unit 4: Fiscal Policy
• Chapter 8: Money Market
  • Unit 1: The Concept of Money Demand: Important Theories
  • Unit 2: The Concept of Money Supply
  • Unit 3: Monetary Policy
• Chapter 9: International Trade
  • Unit 1: Theories of International Trade
  • Unit 2: The Instruments of Trade Policy
  • Unit 3: Trade Negotiations
  • Unit 4: Exchange Rate and Its Economic Effects
  • Unit 5: International Capital Movements
• Chapter 10: Indian Economy
• Questions for Practice
• Glossary

Module 1

• Chapter 1: Introduction to Accounting Standards
• Chapter 2: Framework for Preparation and Presentation of Financial Statements
• Chapter 3: Applicability of Accounting Standards
• Chapter 4: Presentation & Disclosures Based Accounting Standards
  • Unit 1: AS 1 – Disclosure of Accounting Policies
  • Unit 2: AS 3 – Cash Flow Statement
  • Unit 3: AS 17 – Segment Reporting
  • Unit 4: AS 18 – Related Party Disclosures
  • Unit 5: AS 20 – Earnings Per Share
  • Unit 6: AS 24 – Discontinuing Operations
  • Unit 7: AS 25 – Interim Financial Reporting

Module 2

• Chapter 5: Assets Based Accounting Standards
  • Unit 1: AS 2 – Valuation of Inventory
  • Unit 2: AS 10 – Property, Plant and Equipment
  • Unit 3: AS 13 – Accounting for Investments
  • Unit 4: AS 16 – Borrowing Costs
  • Unit 5: AS 19 – Leases
  • Unit 6: AS 26 – Intangible Assets
  • Unit 7: AS 28 – Impairment of Assets
• Chapter 6: Liabilities Based Accounting Standards
  • Unit 1: AS 15 – Employee Benefits
  • Unit 2: AS 29 (Revised) – Provisions, Contingent Liabilities and Contingent Assets

Module 2 & 3 (contd.)

• Chapter 7: Accounting Standards Based on Items Impacting Financial Statement
  • Unit 1: AS 4 – Contingencies and Events Occurring after the Balance Sheet Date
  • Unit 2: AS 5 – Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
  • Unit 3: AS 11 – The Effects of Changes in Foreign Exchange Rates
  • Unit 4: AS 22 – Accounting for Taxes on Income
• Chapter 8: Revenue Based Accounting Standards
  • Unit 1: AS 7 – Construction Contracts
  • Unit 2: AS 9 – Revenue Recognition
• Chapter 9: Other Accounting Standards
  • Unit 1: AS 12 – Accounting for Government Grants
  • Unit 2: AS 14 – Accounting for Amalgamations
• Chapter 10: Accounting Standards for Consolidated Financial Statement
  • Unit 1: AS 21 – Consolidated Financial Statements
  • Unit 2: AS 23 – Accounting for Investments in Associates in Consolidated Financial Statements
  • Unit 3: AS 27 – Financial Reporting of Interests in Joint Ventures

Module 3

• Chapter 11: Financial Statements of Companies
  • Unit 1: Preparation of Financial Statements
  • Unit 2: Cash Flow Statement
• Chapter 12: Buyback of Securities
• Chapter 13: Amalgamation of Companies
• Chapter 14: Internal Reconstruction
• Chapter 15: Accounting for Branches including Foreign Branches

Part I: Company Law and LLP Law

• Module 1
  • Chapter 1: Preliminary
  • Chapter 2: Incorporation of Company and Matters Incidental Thereto
  • Chapter 3: Prospectus and Allotment of Securities
  • Chapter 4: Share Capital and Debentures
  • Chapter 5: Acceptance of Deposits by Companies
  • Chapter 6: Registration of Charges
• Module 2
  • Chapter 7: Management & Administration
  • Chapter 8: Declaration and Payment of Dividend
  • Chapter 9: Accounts of Companies
  • Chapter 10: Audit and Auditors
  • Chapter 11: Companies Incorporated Outside India
• Module 3
  • Chapter 12: The Limited Liability Partnership Act, 2008

Part II: Other Laws

• Chapter 1: The General Clauses Act, 1897
• Chapter 2: Interpretation of Statutes
• Chapter 3: The Foreign Exchange Management Act, 1999

Section A: Income-tax Law

• Module 1 – Section I
  • Chapter 1: Basic Concepts
  • Chapter 2: Residential Status and Scope of Total Income
• Module 1 – Section II
  • Chapter 3: Heads of Income
    • Unit 1: Salaries
    • Unit 2: Income from House Property
    • Unit 3: Profits and Gains of Business or Profession
    • Unit 4: Capital Gains
    • Unit 5: Income from Other Sources
• Module 2 – Section III
  • Chapter 4: Income of Other Persons included in Total Income of Assessee
  • Chapter 5: Set-Off or Carry Forward and Set-off of Losses
  • Chapter 6: Deductions from Gross Total Income
• Module 2 – Section IV
  • Chapter 7: Tax Deduction or Collection at Source and Advance Tax
  • Chapter 8: Provisions for Filing Return of Income and Self Assessment
• Module 2 – Section V
  • Chapter 9: Income Tax Liability – Computation and Optimisation

Section B: Goods and Services Tax

• Module 1
  • Chapter 1: GST in India – An Introduction
  • Chapter 2: Supply under GST
  • Chapter 3: Charge of GST
  • Chapter 4: Place of Supply
  • Chapter 5: Exemptions from GST
  • Chapter 6: Time of Supply
  • Chapter 7: Value of Supply
• Module 2
  • Chapter 8: Input Tax Credit
  • Chapter 9: Registration
  • Chapter 10: Tax Invoice; Credit and Debit Notes
  • Chapter 11: Accounts and Records
  • Chapter 12: E-Way Bill
  • Chapter 13: Payment of Tax
  • Chapter 14: Tax Deduction at Source and Collection of Tax at Source
  • Chapter 15: Returns

Module 1

• Chapter 1: Introduction to Cost and Management Accounting
• Chapter 2: Material Cost
• Chapter 3: Employee Cost and Direct Expenses
• Chapter 4: Overheads – Absorption Costing Method
• Chapter 5: Activity Based Costing
• Chapter 6: Cost Sheet
• Chapter 7: Cost Accounting Systems

Module 2

• Chapter 8: Unit & Batch Costing
• Chapter 9: Job Costing
• Chapter 10: Process & Operation Costing
• Chapter 11: Joint Products and By Products
• Chapter 12: Service Costing
• Chapter 13: Standard Costing
• Chapter 14: Marginal Costing
• Chapter 15: Budgets and Budgetary Control

Module 1

• Chapter 1: Nature, Objective and Scope of Audit
• Chapter 2: Audit Strategy, Audit Planning and Audit Programme
• Chapter 3: Risk Assessment and Internal Control
• Chapter 4: Audit Evidence
• Chapter 5: Audit of Items of Financial Statements

Module 2

• Chapter 6: Audit Documentation
• Chapter 7: Completion and Review
• Chapter 8: Audit Report
• Chapter 9: Special Features of Audit of Different Type of Entities
• Chapter 10: Audit of Banks
• Chapter 11: Ethics and Terms of Audit Engagements

Section A: Financial Management

• Module 1
  • Chapter 1: Scope and Objectives of Financial Management
  • Chapter 2: Types of Financing
  • Chapter 3: Financial Analysis and Planning – Ratio Analysis
  • Chapter 4: Cost of Capital
  • Chapter 5: Financing Decisions – Capital Structure
  • Chapter 6: Financing Decisions – Leverages
• Module 2
  • Chapter 7: Investment Decisions
  • Chapter 8: Dividend Decision
  • Chapter 9: Management of Working Capital
    • Unit I: Introduction to Working Capital Management
    • Unit II: Treasury and Cash Management
    • Unit III: Management of Inventory
    • Unit IV: Management of Receivables
    • Unit V: Management of Payables (Creditors)
    • Unit VI: Financing of Working Capital

Section B: Strategic Management

• Chapter 1: Introduction to Strategic Management
• Chapter 2: Strategic Analysis: External Environment
• Chapter 3: Strategic Analysis: Internal Environment
• Chapter 4: Strategic Choices
• Chapter 5: Strategy Implementation and Evaluation