Chapter-wise weightage for CA Inter May 2025

Chapter-wise weightage for CA Inter May 2025

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 
Unit 1 Salaries

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.

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