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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

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