
12th March, 2025
CA Inter Exam
Chapter-wise weightage for CA Inter May 2025
Table of Contents
Candidates who are unsure about where to start their CA Inter exam preparation? By understanding CA Inter chapter-wise weightage, candidates can make their study plan and focus on key areas.
Knowing CA Inter Chapter-wise weightage not only saves time but also builds confidence. By aligning their preparation with ABC analysis and weightage, aspiring Chartered Accountants can unlock their full potential and achieve success in the CA Intermediate examinations.
CA Inter Chapter Wise ABC Analysis and weightage
With the help of ABC analysis and weightage of each subject/chapter, students can make their study plans and prioritize each section according to their marks. Refer to the following tables.
CA Inter Advanced Accounting Chapter-wise ABC analysis and weightage
Chapter No |
Chapter Name |
Categories |
Marks |
Chapter 11 |
Financial Statement of Companies |
Category A |
8-12 |
Chapter 12 |
Buyback of Securities |
4-6 |
|
Chapter 14 |
Accounting for Reconstruction of companies |
8 |
|
Chapter 15 |
Accounting for Branches Including Foreign Branches |
8-10 |
|
AS 2 |
Valuation Of Inventory |
2-3 |
|
AS 20 |
Earnings Per Share |
2-3 |
|
AS 22 |
Accounting For Taxes On Income |
2-3 |
|
Chapter 10 |
Accounting Standards For Consolidated Financial Statements (AS 21,23,27) |
Category B |
12-18 |
AS 13 |
Accounting for Investments |
2-3 |
|
AS 14 |
Accounting For Amalgamations |
3-4 |
|
AS 3 |
Cash Flow Statement |
3-4 |
|
AS 10 |
Property, Plant and Equipment |
2-3 |
|
AS 12 |
Accounting for Government Grants |
3-4 |
|
AS 15 |
Employee Benefits |
3 |
|
AS 19 |
Leases |
1-3 |
|
Chapter 1 |
Introduction to Accounting Standards, |
Category C |
2 |
Chapter 2 |
Framework for Preparation and Presentation of Financial Statements |
2 |
|
AS 1 |
Disclosure of Accounting Policies |
2-3 |
|
AS 17 |
Segment Reporting |
4-5 |
|
AS 18 |
Related Party Disclosures |
||
AS 24 |
Discontinuing Operations |
2-3 |
|
AS 25 |
Interim Financial Reporting |
2-3 |
|
AS 29 |
Provisions, Contingent Liabilities and Contingent Assets |
3 |
|
AS 16 |
Borrowing Costs |
2-3 |
|
AS 26 |
Intangible Assets |
1-3 |
|
AS 28 |
Impairment of Assets |
1-3 |
|
AS 4 |
Contingencies and Events Occurring After the Balance Sheet Date |
5-6 |
|
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 7 |
Construction Contracts |
4 |
|
AS 9 |
Revenue Recognition |
CA Inter Corporate and other Law ABC analysis and weightage
Chapter No |
Chapter Name |
Category |
weightage |
Chapter 3 |
Prospectus and Allotment of Securities |
Category A |
6 |
Chapter 4 |
Share capital and Debentures |
10 |
|
Chapter 7 |
Management and Administration |
6 |
|
Chapter 8 |
Declaration and payment of dividend |
6 |
|
Chapter 11 |
Companies incorporated Outside India |
12 |
|
Chapter 1 |
Preliminary |
Category B |
2 |
Chapter 2 |
Incorporation of company and matters incidental Thereto |
6 |
|
Chapter 5 |
Acceptance of Deposits by companies |
8 |
|
Chapter 6 |
Registration of Charges |
4 |
|
Chapter 9 |
Accounts of Companies |
8 |
|
Chapter 10 |
Audit and Auditors |
6 |
|
Chapter 12 |
The Limited Liability Partnership Act, 2008 |
Category C |
10 |
Other Law Chapter 1 |
The General Clauses Act, 1897 |
6 |
|
Other Law Chapter 2 |
Interpretation of Statutes |
4 |
|
Other Law Chapter 3 |
The Foreign Exchange Management Act, 1999 |
12 |
CA Inter Taxation ABC Analysis and weightage
Income-Tax Law
Chapter No |
Chapter Name |
Category |
weightage |
Chapter 3 |
Unit 3 Profit And Gains Of Business Or Profession |
Category A |
8 |
Chapter 3 |
Unit 4 Capital Gains |
6 |
|
Chapter 4 |
Income Of Other Persons Included In Assessee’s Total Income |
6 |
|
Chapter 9 |
Income Tax Liability Computation and Optimisation |
8 |
|
Chapter 2 |
Residence And Scope Of Total Income |
Category B |
4 |
Chapter 3 |
Heads of Income |
4 |
|
Chapter 3 |
Unit 2 Income From House Property |
5 |
|
Chapter 3 |
Unit 5 Income From Other Sources |
4 |
|
Chapter 5 |
Aggregation Of Income, Set-Off And Carry Forward Of Losses |
4 |
|
Chapter 6 |
Deductions From Gross Total Income |
5 |
|
Chapter 7 |
Advance Tax, Tax Deduction At Source And Tax Collection At Source |
4 |
|
Chapter 1 |
Basic Concepts |
Category C |
2 |
Chapter 8 |
Provisions For Filing Return Of Income And Self-Assessment |
2 |
Goods and Services Tax
Chapter No |
Chapter Name |
Category |
Weightage |
Chapter 4 |
Place of Supply |
Category A |
8 |
Chapter 6 |
Time Of Supply |
6 |
|
Chapter 7 |
Value Of Supply |
6 |
|
Chapter 8 |
Input Tax Credit |
10 |
|
Chapter 2 |
Supply Under GST |
Category B |
4 |
Chapter 3 |
Charge Of GST |
4 |
|
Chapter 5 |
Exemptions From GST |
4 |
|
Chapter 11 |
Accounts and Records |
4 |
|
Chapter 14 |
Tax Deduction At Source And Collection of Tax At Source |
4 |
|
Chapter 1 |
GST In India–An Introduction |
Category C |
2 |
Chapter 9 |
Registration |
2 |
|
Chapter 10 |
Tax Invoice : Credit And Debit Notes |
2 |
|
Chapter 12 |
E- Way Bill |
2 |
|
Chapter 13 |
Payment Of Tax |
2 |
|
Chapter 15 |
Returns |
2 |
CA Inter Cost and Management Accounting ABC Analysis and Weightage
Chapter No |
Chapter Name |
Category |
Marks |
Chapter 2 |
Material Cost |
Category A |
8 |
Chapter 3 |
Employee Cost and Direct Expenses |
8 |
|
Chapter 5 |
Activity Based Costing |
8 |
|
Chapter 13 |
Standard Costing |
10 |
|
Chapter 15 |
Budget and Budgetary Control |
10 |
|
Chapter 8 |
Unit & Batch Costing |
Category B |
8 |
Chapter 6 |
Cost Sheet |
10 |
|
Chapter 11 |
Joint Products & By Products |
6 |
|
Chapter 10 |
Process & Operation Costing |
8 |
|
Chapter 12 |
Service Costing |
6 |
|
Chapter 9 |
Job Costing |
6 |
|
Chapter 4 |
Overheads-Absorption Costing Method |
5 |
|
Chapter 14 |
Marginal Costing |
8 |
|
Chapter 1 |
Introduction to Cost and Management Accounting |
Category C |
4 |
Chapter 7 |
Cost Accounting Systems |
6 |
CA Inter Auditing and ethics ABC Analysis and weightage
Chapter No |
Chapter Name |
Category |
Weighted marks |
Chapter 1 |
Nature, Objective and Scope of Audit |
Category A |
4%-6% |
Chapter 2 |
Audit Strategy, Audit Planning and Audit Programme |
8%-12% |
|
Chapter 3 |
Risk Assessment and Internal Control |
8%-12% |
|
Chapter 4 |
Audit Evidence |
12%-18% |
|
Chapter 6 |
Audit Documentation |
||
Chapter 7 |
Completion and Review |
8%-12% |
|
Chapter 11 |
Ethics and Terms of Audit Engagements |
8%-10% |
|
Chapter 8 |
Audit Report |
Category B |
8%-12% |
Chapter 10 |
Audit of Banks |
8%-12% |
|
Chapter 5 |
Audit of Items of Financial Statements |
Category C |
12%-20% |
Chapter 9 |
Special Features of Audit of Different Type of Entities |
8%-12% |
CA Inter Financial Management & Strategic Management ABC Analysis and Weightage
With the help of the below table, you can get an idea of how to prepare Financial Management and Strategic Management (FM SM).
Chapter No |
Chapter Name |
Category |
Weightage |
FM Chapter 5 |
Financial Decisions - Capital Structure |
Category A |
8 |
FM Chapter 6 |
Financing Decisions - Leverages |
8 |
|
FM Chapter 4 |
Cost of Capital |
6 |
|
FM Chapter 3 |
Financial analysis and Planning - Ratio Analysis |
6 |
|
FM Chapter 8 |
Dividend Decisions |
6 |
|
FM Chapter 9 |
Management of Working Capital |
10 |
|
Unit - I |
Introduction to Working Capital Management |
||
Unit - IV |
Management of Receivables |
||
Unit - II |
Treasury and Cash Management |
||
SM Chapter 2 |
Strategic Analysis: External Environment |
14 |
|
SM Chapter 3 |
Strategic Analysis: Internal Environment |
10 |
|
SM Chapter 4 |
Strategic Choices |
12 |
|
FM Chapter 7 |
Investment Decisions |
Category B |
10 |
SM Chapter 1 |
Introduction to Strategic Management |
6 |
|
FM Chapter 1 |
Scope and Objectives of Financial Management |
Category C |
4 |
FM Chapter 2 |
Types of Financing |
4 |
|
FM Chapter 9 |
Management of Working Capital |
10 |
|
Unit - III |
Management of Inventory |
||
Unit - V |
Management of Payables (Creditors) |
||
Unit - VI |
Financing of Working Capital |
||
SM Chapter 5 |
Strategy Implementation and Evaluation |
10 |
What is the weightage of MCQs in CA Inter?
As per the exam pattern of CA Inter, all six papers have MCQs in which 30% of the marks of each CA Inter paper will consist of multiple-choice questions, while the remaining 70% of the paper will be dedicated to descriptive or longer-answer questions.
Conclusion
Although, knowing CA Inter chapter wise is essential because it not only provides a detailed breakdown of the marks allocated to each chapter but also enhances their preparation, boosts their confidence, and increases their chances of success in the CA Inter exam.
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FAQs
Q1. Can I clear the CA Inter exam by self-study?
Ans. Yes, you can clear the CA Inter exam by self-study by making an effective study plan, focusing on high-weightage topics, ICAI study material, and hard work.
Q2. Why is chapter-wise weightage necessary for CA Inter students?
Ans. By understanding chapter-wise weightage, students can make study plans effectively, give priority to high-weightage topics, and increase their chances of scoring well in the exam.
Q3. Which subject is the toughest in the CA Inter exam?
Ans. Auditing is considered one of the toughest subjects in the CA Inter exam.
Q4. Is the weightage for CA Inter same for every year?
Ans. No, Chapter-wise weightage may vary every year depending on changes in the syllabus or exam pattern.
Q5. Which subject is the most scoring in CA Inter?
Ans. The Advanced Accounting subject is considered one of the most scoring subjects in CA Inter.
Q6. How many hours should I study to clear the CA Inter exam?
Ans. It depends when you start your CA Inter preparations, but on average it is advisable to study at least 8-12 hours per day.