Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More


In continuation with the important topics for Intermediate Exams, I’m discussing below the Important topics in Intermediate Exams - Group 2 based on the weightage assigned to each topic.

Group 2 of CA Intermediate consists of 4 papers-

  1. Advanced Accounting
  2. Auditing and Assurance
  3. Enterprise Information System and Strategic Management
  4. Financial Management and Economies of Finance
Important Topics for CA Intermediate Exams - Group 2

Paper 5- Advanced Accounting

Section

Sl. No.

Topics

Weightage

I

1

Application of Accounting Standards

20%-26%

II

2

Company Accounts

33%-38%

 

Special Aspects of Company Accounts

 

Accounting for Employee Stock Option Plans

 

Buyback of Securities and Equity Shares with Differential Rights

3

Reorganisation and Liquidation of Companies

 

Amalgamation of Companies

 

Internal Reconstruction

 

Liquidation of Companies

III

4

Financial Statements of Banking Companies

12%-16%

5

Non-Banking Financial Companies

IV

6

Consolidated Financial Statements

25%-30%

7

Dissolution of Partnership Firms

8

Amalgamation, Conversion and Sale of Partnership Firms

 

Paper 6- Auditing and Assurance

Section

Sl. No.

Topics

Weightage

I

1

Nature, Objective and Scope of Audit

20%-25%

2

Audit Strategy, Audit Planning and Audit Programme

3

Audit Sampling

4

Analytical Procedures

II

5

Risk Assessment and Internal Control

10%-15%

6

Audit in an Automated Environment

7

Audit of Items of Financial Statements

III

8

Fraud and Responsibilities of the Auditor in this Regard

15%-20%

9

The Company Audit

IV

10

Audit Documentation and Audit Evidence

5%-15%

11

Audit Report

V

12

Audit of Banks

10%-20%

13

Audit of Different Types of Entities

Paper 7- Enterprise Information System and Strategic Management

Section

Sl. No.

Topics

Weightage

   

Section-A: Enterprise Information Systems (50 Marks)

 

I

1

Automated Business Processes

15%-25%

2

Financial and Accounting Systems

3

Information Systems and its Components

4

E-Commerce, M-Commerce and Emerging Technologies

5

Core Banking Systems

   

Section-B: Strategic Management (50 marks)

 

II

1

Introduction to Strategic Management

10-20%

2

Dynamics of Competitive Strategy

3

Strategic Management Process

4

Corporate Level Strategies

5

Business Level Strategies

6

Functional Level Strategies

7

Organisation and Strategic Leadership

8

Strategy Implementation and Control

 

Paper 8- Financial Management and Economies of Finance

Section

Sl. No.

Topics

Weightage

   

Section A: Financial Management (60 marks)

 

I

1

Scope and Objectives of Financial Management

10%-15%

2

Types of Financing

3

Management of Working Capital

4

Financial Analysis and Planning - Ratio Analysis

II

5

Cost of Capital

40%-45%

6

Financing Decisions - Capital Structure

7

Financing Decisions - Leverages

III

8

Investment Decisions

30%-35%

9

Risk Analysis in Capital Budgeting

10

Dividend Decisions

   

Section B: Economies For Finance (40 marks)

 

I

1

Determination of National Income

20%-30%

2

Public Finance

3

Money Market

4

International Trade

CAclubindia's WhatsApp Groups Link

  

1 Likes   0 Shares   35643 Views

Comments


Related Articles


Loading



Popular Articles




Follow us
Course 2023 Course 2023


CCI Articles

submit article


update