Important Topics for CA Intermediate Exams - Group 2

Neethi V. Kannanth | Last updated: 08 December 2021

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This guide outlines the crucial topics for the CA Intermediate Group 2 examinations, focusing on the weightage assigned to each subject. Group 2 comprises four papers: Advanced Accounting, Auditing and Assurance, Enterprise Information System and Strategic Management, and Financial Management and Economies of Finance. Understanding the distribution of marks across topics within each paper can help students prioritise their revision effectively.

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-

Advanced Accounting
Auditing and Assurance
Enterprise Information System and Strategic Management
Financial Management and Economies of Finance

CA Intermediate Group 2: Key Topics and Exam Weightage

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%
III	5	Non-Banking Financial Companies	12%-16%
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%
III	9	The Company Audit	15%-20%
IV	10	Audit Documentation and Audit Evidence	5%-15%
IV	11	Audit Report	5%-15%
V	12	Audit of Banks	10%-20%
V	13	Audit of Different Types of Entities	10%-20%

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