#1
18th September 2014, 09:03 AM
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For CA Group to Take After 10th
Which group we have to take after passing 10th for CA in Intermediate, would you please provide here???
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#2
18th September 2014, 12:01 PM
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Re: For CA Group to Take After 10th
The Institute of Chartered Accountants of India (ICAI) regulates the enrolment and certification of CA’s in India. It is advisable to pursue the Intermediate program (+2) in commerce stream as it will provide the basic knowledge of the major subjects you will be studying during the chartered accountancy course. Having done +2 in commerce stream will make you familiar with the basic of accountancy and important accounting terms, economics etc. Eligibility: For PE-1: Those who have passed the intermediate examination from commerce stream can register for the test. For PE-2: Those who have passed the PE-1/Foundation course are eligible to apply for the second level For Final: Applicants who have successfully completed the PE-2 exam can apply for the final level exam. CA Exam Syllabus GROUP – I Paper 1: Accounting (3 hours) Accounting Standards Introduction to Accounting Standards Overview of Accounting Standards AS 1: Disclosure of Accounting Policies AS 2: Valuation of Inventories AS 3: Cash Flow Statements AS 6: Depreciation Accounting AS 7: Construction Contracts AS 9: Revenue Recognition AS 10: Accounting for Fixed Assets AS 13: Accounting for Investments AS 14: Accounting for Amalgamations Financial statements of Company Preparation of financial statements Cash flow Statement (Profit and Loss Account, Balance Sheet and Cash Flow Statement) Profit/Loss prior to incorporation Accounting for Bonus Issue Amalgamation and Reconstruction Average Due Date and Account Current Self-Balancing Ledgers Financial Statements of Not-for-Profit Organisations Accounts from Incomplete Records Accounting for Special Transactions (a) Hire purchase and installment sale transactions (b) Investment accounts (c) Insurance claims for loss of stock and loss of profit. Issues in Partnership Accounts Accounting in Computerized Environment Paper 2: Business Laws, Ethics and Communication (3 hours) Business Laws (30 marks) The Indian Contract Act, 1872 The Negotiable Instruments Act, 1881 The Payment of Bonus Act, 1965 The Employees’ Provident Fund and Miscellaneous Provisions Act, 1952 The Payment of Gratuity Act, 1972 Company Law (30 marks) The Companies Act, 1956 – Sections 1 to 197 Preliminary Prospectus Share and Share capital Meetings Ethics (20 marks) 1. Principles of Business Ethics 2. Environment Issues. 3. Ethics in Workplace 4. Ethics in Marketing and Consumer Protection 5. Ethics in Accounting and Finance Communication (20 marks) 1. Elements of Communication 2. Communication in Business Environment 3. Basic Understanding of Legal Deeds and Documents Paper 3: Cost Accounting and Financial Management (3 hours) Cost Accounting Introduction to Cost Accounting Materials Labour Overheads Non-Integrated Accounts Methods of Job and Batch Contract Operating Process and Operation Standard Costing Marginal Costing Budgets and Budgetary Control Financial Management Scope and Objectives of Financial Management Time Value of Money Financial Analysis and Planning Financing Decisions Types of Financing Investment Decisions Management of working capital Paper 4: Taxation (3 hours) Part 1: Income-tax (50 marks) The Income-tax Act, 1961 Basic concepts Residential status and scope of total income Incomes which do not form part of total income ( Sec 10) 5 Heads of income Provisions of Clubbing Set-off and carry forward of losses Deductions from gross total income Computation of total income and tax payable Provisions concerning Advance tax and TDS Provisions for filing of return of income. Part 2: Service tax (25 marks) Concepts and general principles Charge of service tax and Valuation Payment of service tax and filing of returns Part 3: VAT (25 marks) Concepts and general principles Input Tax Credits and Composition Scheme for Small Dealers VAT Procedures GROUP II Paper 5: Advanced Accounting (3 hours) Conceptual Framework for Preparation and Presentation of Financial Statements Accounting Standards AS 4: Contingencies and Events occurring after the Balance Sheet Date AS 5: Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies AS 11: The Effects of Changes in Foreign Exchange Rates AS 12: Accounting for Government Grants AS 16: Borrowing Costs AS 19: Leases AS 20: Earnings per Share AS 26: Intangible Assets AS 29: Provisions, Contingent Liabilities and Contingent Assets Advanced Issues in Partnership Accounts Company Accounts Employee stock option plan and Buy back of securities Amalgamation and Reconstruction Underwriting of shares and debentures Redemption of debentures Accounting for Special Transactions Insurance Companies Banking Companies Electricity Companies Departmental accounts Branch accounts including foreign branches Paper 6: Auditing and Assurance Auditing Concepts Auditing and Assurance Standards Preparation for an Audit Internal Control Vouching Verification of Assets and Liabilities Company Audit Audit Report Special Audits Paper 7: Information Technology and Strategic Management (3 hours) Part 1: Information Technology Computer software Data Storage, Retrievals and Data Base Management Systems Computer Networks & Network Security Internet and other technologies Flowcharts, Decision Tables Part 2: Strategic Management Business Environment Business Policy and Strategic Management Strategic Analyses Strategic Planning Formulation of Functional Strategy Strategy Implementation and Control Reaching Strategic Edge |
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