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ABC Analysis for CA Foundation and Intermediate Final Exams
As aspiring Chartered Accountants, understanding importance of each subject in your curriculum is crucial for effective exam preparation. To streamline your study efforts and maximize your performance, we’ve conducted an ABC analysis of past exam attempts for the CA Foundation and Intermediate Final levels. This analysis categorizes important chapters into three distinct groups: Category A, B, and C.
Category A consists of high-impact topics that are frequently tested and require a deep understanding.
Category B includes essential but moderately weighted subjects that are still significant for your overall success.
Finally, Category C comprises less critical topics that, while necessary to know, can be approached with a lighter focus.
CA FOUNDATION
| SUBJECTS | A CATEGORY CHAPTERS(55 TO 70 MARKS) | B CATEGORY CHAPTERS(25 TO 35) | C CATEGORY CHAPTERS(15 TO 20 MARKS) |
| PRINCIPLES AND PRACTICE OF ACCOUNTING | Rectification of Errors Bank Reconciliation Statement Inventories Depreciation and Amortisation Bills of Exchange and Promissory Notes Final Accounts of Non-Manufacturing Entities Final Accounts of Manufacturing Entities Admission of New Partner Retirement of Partner Death of Partner Dissolution of Partnership Firm and LLPs Issue, Forfeiture and Re-Issue of Shares Issue of Debentures Accounting for Bonus Issue and Right Issue Redemption of Preference Shares Redemption of Debentures | Accounting Concepts, Principles and Conventions Capital and Revenue Expenditure and Receipts Trial Balance Cash Book Financial Statements of Non-for-Profit Organisations Accounts from Incomplete Records | Meaning and Scope of Accounting Contingent Assets and Contingent Liabilities Accounting Policies Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates Accounting Standards Basic Accounting Procedures – Journal entries Ledgers Subsidiary Books Introduction to Partnership Accounts Treatment of Goodwill in Partnership Accounts Introduction to Company Accounts |
| BUSINESS LAWS | Consideration Other Essential Elements of A Contract Performance of Contract Conditions & Warranties Transfer of Ownership and Delivery of Goods Relations of Partners Registration and Dissolution of a Firm The Companies Act, 2013 | Nature of Contract Contingent and Quasi Contract of Indemnity and Guarantee Bailment and Pledge Agency Unpaid Seller General Nature of Partnership | Indian Regulatory Framework Breach of Contract and its Remedies Formation of the Contract of Sale The limited Liability Partnership Act, 2008 The Negotiable Instruments Act, 1881 |
| QUANTITATIVE APTITUDE | MATHEMATICS: Ratio Proportion Indices Simple Interest Compound Interest Linear Equations Cubic Equations Arithmetic Progression Geometric Progression Sets, Functions and Relations LOGICAL REASONING: Number Series, Coding and Decoding and Odd Man Out Direction Tests Seating Arrangements Blood Relations STATISTICS: Statistical Description of Data Measures of Central Tendency and Dispersion Index Number | MATHEMATICS: logarithms Annuity Quadratic Equations Basic Concepts of Permutations and Combinations STATISTICS: Probability | MATHEMATICS: Basics of Limits and Continuity Basic Concepts of Differential and integral Calculus STATISTICS: Sampling Theoretical Distributions |
| BUSINESS ECONOMICS | Nature & Scope of Business Economics Theory of Demand and Supply Theory of Production and Cost Determination of National Income Money Market | Price Determination in Different Markets Public Finance International Trade | Business Cycles Indian Economy |
CA INTERMEDIATE
| SUBJECTS | A CATEGORY CHAPTERS(50 – 55 Marks) | B CATEGORY CHAPTERS (30 – 35 Marks) | C CATEGORY CHAPTERS (15 – 20 Marks) |
| ADVANCED ACCOUNTING | Financial statements of companies Amalgamation(incl. AS 14) Accounting Standards for Consolidated Financial Statements(incl. AS 21, 23, 27) Accounting for Reconstruction of Companies AS 13: Investment AS 3: Cash Flow Statements | Accounting for Branches including Foreign Branches Buyback of securities AS 20: Earnings Per Share AS 2: Inventories AS 10: Property, plant and equipment AS 16: Borrowing costs AS 19: Leases AS 15 Employee Benefits AS 11: The effects of changes in forex rates AS 9: Revenue recognition AS 12: Accounting for government grants AS 29: Provisions, Contingent Liabilities and Contingent Assets AS 7: Construction contracts AS 22: Accounting for taxes on income | AS 4: Contingencies and events occurring after the balance sheet date Introduction to Accounting Standards Framework for preparation and presentation of Financial Statements Applicability of Accounting Standards AS 1: Disclosure of Accounting policies AS 17: Segment Reporting AS 18: Related Party Disclosures AS 24: Discontinuing Operations AS 25 Interim Financial Reporting AS 26: Intangible Assets AS 28 Impairment of Assets AS 5: Net Profit or loss for the period, Prior period items and Changes in accounting policies |
| CORPORATE AND OTHER LAWS | The Limited Liability Partnership Act, 2008 The General Clauses Act, 1897 The Foreign Exchange Management Act, 1999 Share capital and debentures Management and Administration Accounts of Companies | Companies Incorporated Outside India Declaration and Payment of dividend Interpretation of Statutes | Prospectus and allotment of securities Preliminary Incorporation of Company and matters incidental thereto Acceptance of deposits by Companies Registration of charges |
| DIRECT & INDIRECT TAXATION | INCOME TAX: Residence and Scope of total income Salaries Profits and Gains of Business or Profession Deductions from Gross Total Income Advance Tax, Tax deduction at source and introduction to tax collection at source GST: Supply under GST Exemptions from GST Time of Supply Value of Supply Input Tax Credit Payment of tax | INCOME TAX: Income from House Property Capital Gains Income from Other sources Aggregation of income, set-off and carry forward of losses Provisions for filling return of income and self assessment GST: Registration Charge of GST Place of Supply Tax deduction at source and tax collection at source E-Way Bill | INCOME TAX: Basic Concepts Incomes which do not form part of Total Income Computation of Total income and Tax Payable Income of Other persons included in assessee’s total income GST: GST in India – An Introduction Returns Tax Invoice: Credit and Debit Notes Accounts and Records |
| COST AND MANAGEMENT ACCOUNTING | Material Cost Employee Cost Overheads: Absorption Costing Method Cost Sheet Marginal Costing Standard Costing Budget and Budgetary control | Activity Based costing Service Costing Process and Operation costing Joint Product & By Product | Introduction to Cost and Management Accounting Cost Accounting System Unit and Batch costing Job costing |
| AUDITING AND ETHICS | Risk Assessment and Internal Control Audit of Items of financial Statements Audit of Different types of entities Audit Evidence Audit of Banks | Nature, Objective and Scope of Audit Audit Report Completion and Review Audit Documentation | Ethics and Terms of Audit engagement Audit Strategy, Audit Planning and Audit Programme |
| FINANCIAL MANAGEMENT & STRATEGIC MANAGEMENT | FM: Investment Decisions Cost of Capital Management of Working Capital Financing Decisions – Capital Structure SM: Introduction to Strategic Management Strategic Analysis: External Environment Strategic Choices | FM: Financial Analysis and Planning – Ratio Analysis Financing Decisions – Leverages Dividend Decisions SM: Strategy Implementation and Evaluation | FM: Scope and Objectives of Financial Management Types of financing SM: Strategic Analysis: Internal Environment |
CA FINAL
| SUBJECTS | A CATEGORY CHAPTERS(50 – 55 Marks) | B CATEGORY CHAPTERS(30 – 35 Marks) | C CATEGORY CHAPTERS (15 – 20 Marks) |
| FINANCIAL REPORTING | Ind AS 109 (Financial Instruments) Ind AS 102 (Share Based Payment) Ind AS 103 (Business Combinations) Ind AS 115 (Revenue from Contracts with Customers) Ind AS 116 (Leases) Conceptual Framework for FR under Ind AS Professional & Ethical Duty of a CA Ind AS 33 (EPS) Ind AS 36 (Impairment of Assets) Ind AS 12 (Income Taxes) Analysis of Financial Statements Ind AS 110, 28, 111 (Consolidated Financial Statements) | Ind AS 108 (Operating Segments) Ind AS 8 (Accounting Policies, Changes in Estimates & Errors) Ind AS 21 (The Effect of Changes in Foreign Exchange Rate) Ind AS 7 (Statement of Cash Flows) Ind AS 16 (PPE) Ind AS 23 (Borrowing Cost) Ind AS 19 (Employee Benefits) Ind AS 41 (Agriculture) Ind AS 2 (Inventories) | Ind AS 101, Accounting & Technology, Ind AS 38, Ind AS 113 Ind AS 10, Ind AS 37, Ind AS 24, Introduction to Ind AS Ind AS 40, Ind AS 1, Ind AS 34, Ind AS 105, Ind AS 20 |
| ADVANCED FINANCIAL MANAGEMENT | Security Valuation Portfolio Management Mutual Funds Business Valuation Mergers, Acquisitions & Corporate Restructuring Derivatives Analysis and Valuation Advanced Capital Budgeting Decisions Financial Policy Risk Management, Securitization Startup Finance | Interest Rate Risk Management (IRRM) International Financial Management (IFM) | Forex Security Analysis |
| ADVANCED AUDITING, ASSURANCE AND PROFESSIONAL ETHICS | SA (SQC 1, 240, 250, 299, 315, 505, 540, 550, 560, 570, 620, 701, 705, 720, 800) Professional Ethics Prospective Financial Information & Other Assurance Services (SAE) Digital Auditing & Assurance Emerging Areas: SDG & ESG Assurance Group Audits Audit of Public Sector Undertakings Reporting (Framing of Report and CARO) | SA (220, 265, 320, 330, 402, 501, 520, 530, 610, 706, 805) Internal Audit Review of Financial Information (SRE) Related Services (SRS) Audit of Banks Investigation & Forensic | SA (200, 210, 230, 260, 300, 450, 500, 510, 580, 600, 700, 710, 810) NBFC Due Diligence Risk Assessment & Internal Control |
| DIRECT TAX LAWS AND INTERNATIONAL TAXATION | Double Tax Relief Transfer Pricing NR Taxation Equalisation Levy PGBP Various Entities Charitable Trust TDS & TCS The Black Money & Imposition of Tax Law | Capital Gains IFOS Miscellaneous Provisions Tax Planning, Tax Evasion & Tax Avoidance (GAAR) Return Filing & Assessment Procedure Tax Audit and Ethical Compliances Appeals & Revision | Advance Rulings Dispute Resolution Income Tax Authorities Penalties and Prosecution Setoff Clubbing Basic Concepts & Exempt Income Application & Interpretation of Tax Treaties Fundamentals of BEPS Overview of Model Tax Conventions Latest Developments in International Taxation Case Law |
| INDIRECT TAX LAWS | Goods and Service Tax (GST): Supply under GST Charge under GST Exemption From GST Value of Supply Input Tax Credit Registration Refund Under GST Assessment and Audit Demand and Recovery Offence and penalty and Ethical Aspects under GST Customs: Safeguard duty and Anti-dumping duty Levy and Exemption Valuations under Custom Import and export under customs | Goods and Service Tax (GST): Time of Supply Place of Supply \ Account and records and E-way Bill Import and Export under GST Appeals & Revision Payment of Tax Advance Ruling Customs: Warehousing Foreign Trade Policy | Goods and Service Tax (GST): Tax Invoice, Debit note and Credit note Returns Inspection, Search and Seizure Liability in Certain cases Job work Miscellaneous provisions Customs: Classification Refund under Customs |
| INTEGRATED BUSINESS SOLUTION | NA | NA | NA |
by leveraging the insights from our ABC analysis, you can tailor your study strategy to prioritize your time and efforts effectively. Focusing on Category A topics will ensure you build a strong foundation in high-impact areas, while Category B subjects will reinforce your understanding and contribute significantly to your overall performance. Meanwhile, Category C topics can be reviewed as supplementary material, allowing you to optimize your study plan without overwhelming yourself. This structured approach will not only enhance your exam preparation but also boost your confidence as you work towards becoming a successful Chartered Accountant.