Intermediate Course - New Scheme of Education and
Training
GROUP I
Paper-1: Advanced Accounting
Paper-2: Corporate and Other Laws
Addendum
Relevant Amendments for May, 2024 Examination
Paper-3: Taxation
Section A: Income-tax Law
Corrigendum
Statutory Update for May, 2024 Examination
Section B: Goods and Services Tax
Statutory Update for May, 2024 Examination
GROUP II
Paper-4: Cost and Management Accounting
Corrigendum
Paper-5: Auditing and Ethics
Corrigendum
Paper-6: Financial Management and Strategic Management
Section A: Financial Management
Section B: Strategic Management
Intermediate Course - Paper-1: Advanced Accounting
- New Scheme of Education and Training
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: Accounting Standard 1 Disclosure of Accounting Policies
Unit 2: Accounting Standard 3 Cash Flow Statement
Unit 3: Accounting Standard 17 Segment Reporting
Unit 4: Accounting Standard 18 Related Party Disclosures
Unit 5: Accounting Standard 20 Earnings Per Share
Unit 6: Accounting Standard 24 Discontinuing Operations
Unit 7: Accounting Standard 25 Interim Financial Reporting
MODULE 2
Chapter 5: Assets Based Accounting Standards
Unit 1: Accounting Standard 2 Valuation of Inventory
Intermediate Course
Unit 2: Accounting - Property,
Standard 10 Paper-4: Plant andCost and
Equipment
Management Accounting - New Scheme of
Unit 3: Accounting Standard 13 Accounting for Investments
Education and Training
Unit 4: Accounting Standard 16 Borrowing Costs
Unit 5: Accounting Standard 19 Leases
Unit 6: Accounting Standard 26 Intangible Assets
Unit 7: Accounting Standard 28 Impairment of Assets
Chapter 6: Liabilities Based Accounting Standards
Unit 1: Accounting Standard 15 Employee Benefits
Unit 2: AS 29 (Revised) Provisions, Contingent Liabilities and Contingent
Assets
Chapter 7: Accounting Standards Based on Items Impacting Financial
Statement
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
Intermediate Course - Paper-5: Auditing
and Ethics - New Scheme of Education and
Training
MODULE 1
Chapter 1: Nature, Objective and Scope of Audit (4-6 marks)
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
Intermediate Course - Paper-6:
Financial Management and Strategic
Management - New Scheme of
Education and Training
(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
Intermediate Course - Paper-6: Financial
Management and Strategic Management -
New Scheme of Education and Training
(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
