CA IPCC (CA Intermediate) Coaching at GTB Nagar Delhi India

Face-to-Face Classes: Join for Personal Attention and the best results

When are the Intermediate Examinations held and what is the cut-off date for registration in Intermediate Course for appearing in Intermediate Examination?
Ans: The Intermediate Examinations are held twice a year in the months of May and November Candidate should be registered in Intermediate Course for a minimum period of eight months
on or before the 1st day of the month in which the examination is held. For example, a candidate should be registered in Intermediate Course on or before 1st September, 2023 for
appearing in Intermediate May, 2024 Examination and on or before 1st March, 2024 for appearing in Intermediate November, 2024 Examination.

I wish to join CA Course through Direct Entry Route. When can I join the course so as to be eligible for May examinations?

Ans: You have to register in Intermediate Course by 1st July and complete Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS) and commence the Practical Training latest by 1st August to be eligible to appear for the next May examination. Through Direct Entry Route, a student can appear in Intermediate Examination after completion of 9 months of Practical Training.

Under Direct Entry Route, a student has to commence the practical training latest by 1st August/ 1st February for being eligible to appear in ensuing May/ November examinations respectively.

I am through Direct Entry Route, when can I commence Practical Training?

Ans: Immediately after registering for Intermediate Course and successful completion of Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS), you can commence Practical Training.

 

I am through Foundation Route, when can I commence Practical Training?

Ans: After passing either or both groups of Intermediate Examination and successfully completing Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS), you can commence Practical Training.

Paper-1: Advanced Accounting 

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 Unit 2: Accounting Standard 10 Property, Plant and Equipment Unit 3: Accounting Standard 13 Accounting for Investments 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 Unit 1: Accounting Standard 4 Contingencies and Events occurring after the Balance Sheet Date Unit 2: Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies Unit 3: Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates Unit 4: Accounting Standard 22 Accounting for Taxes on Income Chapter 8: Revenue Based Accounting Standards Unit 1: Accounting Standard 7 Construction Contracts Unit 2: Accounting Standard 9 Revenue Recognition Chapter 9: Other Accounting Standards Unit 1: Accounting Standard 12 Accounting for Government Grants Unit 2: Accounting Standard 14 Accounting for Amalgamations Chapter 10: Accounting Standards for Consolidated Financial Statement Unit 1: Accounting Standard 21 Consolidated Financial Statements Unit 2: Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statements Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures MODULE 3 Chapter 11: Financial Statements of Companies Unit 1: Preparation of Financial Statements Unit 2: Cash Flow Statement Annexure Chapter 12: Buyback of Securities Chapter 13: Amalgamation of Companies Chapter 14: Accounting for Reconstruction of Companies Chapter 15: Accounting for Branches including Foreign Branches

Paper-2: Corporate and Other Laws 

 

Intermediate Course – Paper-2: Corporate and Other Laws – New Scheme of Education and Training

PART I – COMPANY LAW AND LIMITED LIABILITY PARTNERSHIP LAW MODULE 1 Chapter 1: Preliminary Chapter 2: Incorporation of Company and Matters Incidental Thereto Chapter 3: Prospectus and Allotment of Securities Chapter 4: Share Capital and Debentures Chapter 5: Acceptance of Deposits by Companies Chapter 6: Registration of Charges MODULE 2 Chapter 7: Management & Administration Chapter 8: Declaration and Payment of Dividend Chapter 9: Accounts of Companies Chapter 10: Audit and Auditors Chapter 11: Companies Incorporated Outside India MODULE 3 Chapter 12: The Limited Liability Partnership Act, 2008 PART II – OTHER LAWS Chapter 1: The General Clauses Act, 1897 Chapter 2: Interpretation of Statutes Chapter 3: The Foreign Exchange Management Act, 1999

Paper-3: Taxation 

 

Intermediate Course – Paper-3: Taxation – New Scheme of Education and Training (Section A: Income-tax Law)

MODULE 1 SECTION I Overview, Scenario, Crossword Puzzle Chapter 1: Basic Concepts Chapter 2: Residence and Scope of Total Income SECTION II Overview, Scenario, Crossword Puzzle Chapter 3: Heads of Income Unit 1: Salaries Unit 2: Income from House Property Unit 3: Profits and Gains of Business or Profession Unit 4: Capital Gains Unit 5: Income from Other Sources MODULE 2 SECTION III Overview, Scenario, Crossword Puzzle Chapter 4: Income of Other Persons included in Assessee’s Total Income Chapter 5: Aggregation of Income, Set-Off and Carry Forward of Losses Chapter 6: Deductions from Gross Total Income SECTION IV Overview, Scenario, Crossword Puzzle Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source Chapter 8: Provisions for filing Return of Income and Self Assessment SECTION V Overview, Scenario, Crossword Puzzle Chapter 9: Income Tax Liability – Computation and Optimisation

Intermediate Course – Paper-3: Taxation – New Scheme of Education and Training (Section B: Goods and Services Tax)

MODULE 1 Chapter 1: GST in India – An Introduction Chapter 2: Supply under GST Chapter 3: Charge of GST Chapter 4: Place of Supply Chapter 5: Exemptions from GST Chapter 6: Time of Supply Chapter 7: Value of Supply MODULE 2 Chapter 8: Input Tax Credit Chapter 9: Registration Chapter 10: Tax Invoice; Credit and Debit Notes Chapter 11: Accounts and Records Chapter 12: E-Way Bill Chapter 13: Payment of Tax Chapter 14: Tax Deduction at Source and Collection of Tax at Source Chapter 15: Returns

Paper-4: Cost and Management Accounting

 

Intermediate Course – Paper-4: Cost and Management Accounting – New Scheme of Education and Training

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

Paper-5: Auditing and Ethics

 

Intermediate Course – Paper-5: Auditing and Ethics – New Scheme of Education and Training

MODULE 1 Chapter 1: Nature, Objective and Scope of Audit 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

Paper-6: Financial Management and Strategic Management

 

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 Appendix 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 Appendix

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