CA Intermediate Chapter-Wise Weightage 2025

This article provides CA Intermediate Chapter-Wise Weightage 2025 for effective test preparation. Recognize the allocation of marks per subject and gain strategic insights to ace the CA Inter Exam.

Learning the CA Intermediate Exams is an important step in becoming a Chartered Accountant. A planned study approach is necessary for CA aspirants. Knowing the CA Intermediate chapter-wise weightage is crucial for candidates seeking to streamline their study plans, prioritize high-scoring topics, and achieve exam excellence. 

Provided with this detailed insight, students can tailor their study plan, focusing on key topics and striking a balance between core areas. By aligning their preparation with the exam pattern, aspiring Chartered Accountants can unlock their full potential and achieve success in the CA Intermediate examinations.

CA Inter Subject-Wise Weightage  

Check the CA Intermediate chapter-wise weightage below: 

Paper 1: Advanced Accounting (Objective 100 MARKS)

Acquire the expertise to apply relevant accounting standards and laws to diverse transactions, events, and financial statements of various business organizations, enabling you to prepare and present accurate financial reports.

Content Section Weightage
1. Process of formulation of Accounting standards, including Indian Accounting Standards (IFRS converged standards) and IFRSs; Convergence vs Adoption; Objective and Concepts of carve outs.    
2. Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards).    
3. (i) Applicability of Accounting Standards to various entities 
(ii) Application of Accounting Standards: 
AS 1: Disclosure of Accounting Policies 
AS 2: Valuation of Inventories 
AS 3: Cash Flow Statements 
AS 4: Contingencies and Events Occurring SYLLABUS : May, 2024 and subsequent made. Applicable for Section-wise Weightage issued on : 26th October, 2023 exams till further changes are After the Balance Sheet Date 
AS 5: Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies AS 7: Construction Contracts 
AS 9: Revenue Recognition 
AS 10: Property, Plant and Equipment 
AS 11: The Effects of Changes in Foreign Exchange Rates 
AS 12: Accounting for Government Grants 
AS 13: Accounting for Investments 
AS 14: Accounting for Amalgamations (excluding intercompany holdings) 
AS 15: Employee Benefits 
AS 16: Borrowing Costs 
AS 17: Segment Reporting 
AS 18: Related Party Disclosures 
AS 19: Leases 
AS 20: Earnings Per Share 
AS 21: Consolidated Financial Statements of single subsidiaries (excluding problems involving acquisition of Interest in Subsidiary at Different Dates, Cross holding, Disposal of a Subsidiary, and Foreign Subsidiaries). 
AS 22: Accounting for Taxes on Income 
AS 23: Accounting for Investment in Associates in Consolidated Financial Statements 
AS 24: Discontinuing Operations 
AS 25: Interim Financial Reporting 
AS 26: Intangible Assets 
AS 27: Financial Reporting of Interests in Joint Ventures 
AS 28: Impairment of Assets 
AS 29: Provisions, Contingent Liabilities, and Contingent Assets 		    
4. Company Accounts 
(i) Schedule III to the Companies Act, 2013 (Division I) 
(ii) Preparation of financial statements—Statement of Profit and Loss, Balance Sheet and Cash Flow Statement 
(iii) Buyback of securities (iv) Accounting for		 II 30%-35%
5. Accounting for branches, including foreign branches. III 5%-10%

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Paper 2: Corporate and Other Law (100 Marks) 

Part 1: Company Low and Limited Liability Partnership Law (70 Marks)

Content Section Weightage

I. The Companies Act, 2013, including important rules and drafting of notices, resolutions, etc. 

1. Preliminary 
2. Incorporation of Company and Matters Incidental thereto 
3. Prospectus and Allotment of Securities 
4. Share Capital and Debentures

  I 20%-30%
5. Acceptance of Deposits by Companies 
6. Registration of Charges 
7. Management and Administration 		 II 20%-30%
8. Declaration and Payment of Dividend 
9. Accounts of Companies 
10. Audit and Auditors 
11. Companies Incorporated Outside India 		 III 30%-35%
II. The Limited Liability Partnership Act, 2008, including important Rules IV 15%-20%

Part 2: Other Law (Objective 30 Marks)

Develop a comprehensive understanding of:

  • The General Clauses Act and its applications
  • Statutory interpretation rules for effective analysis
  • Key provisions of the Foreign Exchange Management Act, 1999
Content Section Weightage
1. The General Clauses Act, 1897: Important Definitions, Extent, and Applicability, General Rules of Construction, Powers, and Functionaries, Provisions as to Orders, Rules, etc. made under Enactments and Miscellaneous Provisions I 35%-40%
2. Interpretation of statutes: Rules of Interpretation of Statutes, Aids to Interpretation, Rules of Interpretation/Construction of Deeds and Documents II 25%-30%
3. The Foreign Exchange Management Act, 1999: Significant definitions and concepts of Current and Capital Account Transactions III 30%-40%

Paper 3: Taxation (Objective 100 Marks) 

Section A: Income-Tax Law (50 Marks)

Content Section Weightage
1. Basic Concepts 
(i) Income-tax law: An introduction 
(ii) Significant concepts in income-tax law, including person, assessee, previous year, assessment year, income, agricultural income 
(iii) Basis of Charge 
(iv) Procedure for computation of total income and tax payable in case of individuals 		 I 10%-20%
2. Residential status and scope of total income (i) Residential status (ii) Scope of total income I 10%-20%
3. Heads of income and the provisions governing the computation of income under different heads 
(i) Salaries 
(ii) Income from house property 
(iii) Profits and gains of business or profession 
(iv) Capital gains 
(v) Income from other sources 		 II 25%-30%
4. Provisions relating to clubbing of income, set-off or carry forward and set-off of losses, deductions from gross total income III 15%-20%
5. Advance Tax, Tax deduction at Source, and tax collection at source 
6. Provisions for filing return of income and self-assessment		 IV 15%-20%
7. Computation of total income and income-tax payable by an individual under the alternative tax regimes under the Income-tax Act, 1961 to optimise tax liability. V 20%-25%

 

Section B: Goods and services Tax (GST) (Objectives 50 Marks)

Content Section Weightage
Goods and Services Tax (GST) Laws   -
1. GST Laws: An introduction including Constitutional aspects I 0-5%
2. Levy and collection of CGST and IGST i) Application of CGST/IGST law ii) Concept of supply including composite and mixed supplies iii) Charge of tax including reverse charge iv) Exemption from tax v) Composition levy II 50%-80%
3. Basic concepts of: 
i. Classification 
ii. Place of supply 
iii. Time of supply 
iv. Value of Supply 
v. Input tax credit		 II 50%-80%
4. Computation of GST liability II 50%-80%
5. Registration III 20%-45%
6. Tax invoice; Credit and Debit Notes; Electronic way bill III 20%-45%
7. Accounts and Records III 20%-45%
8. Payment of tax III 20%-45%
9. Returns III 20%-45%

Paper 4: Cost and Management Accounting (100 Marks)

Content Section Weightage
1. Overview of Cost and Management Accounting    
(i) Introduction to Cost and Management Accounting a) Objectives and Scope of Cost and Management Accounting, 
b) The users of cost and management accounting information, functions of management accounting. 
c) Role of cost accounting department in an organisation and its relation with other departments. d) Installation of Costing System 
e) Relationship of Cost Accounting, Financial Accounting, Management Accounting, and Financial Management. 
f) Cost terms and Concepts 
g) Cost Reduction and Cost Control 
h) Elements of Costs 
i) Cost behavior pattern: Separating the components of fixed, variable, semivariable, and step costs.
j) Methods of Costing; Techniques of Costing. 
k) Digital Costing.		 I 10%-15%
(ii) Elements of Cost and preparation of Cost Sheets a) Functional classification and ascertainment of cost b) Preparation of Cost Sheets for Manufacturing sector and for Service sector I 10%-15%
2. Ascertainment of Cost and Cost Accounting System    
(i) Material Cost 
a) Introduction to procurement procedures. Valuation of receipts, issue and closing stock of Material, Stock verification. 
b) Material requirement analysis through digital costing including Government e-Marketplace (GeM). Introduction to Costing through Enterprise Resource Planning (ERP). Process of tender and quotation. 
c) Inventory control- 
Techniques of fixing level of stocksminimum, maximum, re-order point, safety stock, determination of optimum stock level, - Determination of Optimum Order quantity- Economic Order Quantity (EOQ),
Techniques of Inventory controlABC Analysis, Fast, Slow moving and Non moving (FSN), High, Medium, Low (HML), Vital, Essential, Desirable (VED), Just-in-Time (JIT)
Stock taking and perpetual inventory system, use of inventory control ratios, Digital Inventory control d) Treatment of Normal/Abnormal Losses w.r.t. waste, scrap, spoilage, defective, obsolescence. 		 II 35%-40%
(ii) Employee Cost 
a) Introduction to Attendance and Payroll procedures b) Elements of wages- Basic pay, Dearness Allowance, Overtime, Bonus, Holiday and leave wages, Allowances and perquisites. 
c) Employee Cost Control 
d) Employee TurnoverMethods of calculating employee turnover, causes of employee turnover, effects of employee turnover. 
e) Remuneration systems and incentive schemesPremium Bonus Method (Halsey Plan and Rowan Plan)		    
(iii) Direct Expenses Identification of direct expenses with the main product or service and its treatment.    
(iv) Overheads 
a) Functional analysis- Factory, Administration, Selling, Distribution, Research and Development. 
b) Behavioral analysis- Fixed, Variable and Semi- Variable. 
c) Allocation and Apportionment of overheads using Absorption Costing Method. 
d) Factory Overheads- Primary and secondary distribution, 
e) Administration OverheadsMethod of allocation to cost centres or products, 
f) Selling & Distribution Overheads- Analysis and absorption of the expenses in products/ customers, impact of marketing strategies, cost effectiveness of various methods of sales promotion. 
g) Treatment of Research and development cost in cost accounting.		    
(v) Concepts of Activity Based Costing (ABC)    
(vi) Integration of cost and financial data 
a) Recording of financial data and its segregation. 
b) Introduction to Nonintegrated and Integrated Accounting system.
c) Items included in cost accounts only but financial accounts and vice versa. 
d) Reconciliation of profit as per Cost and Financial Accounts (under NonIntegrated Accounting System). 		    
3. Methods of Costing    
(i) Single Output/ Unit Costing    
(ii) Job Costing Job cost cards and databases, collecting direct costs of each job, attributing overheads to jobs, Application of job costing III 20%-50%
(iii) Batch Costing Determination of optimum batch quantity, Ascertainment of cost for a batch, Preparation of batch cost sheet, Treatment of spoiled and defective work. III 20%-50%
(iv) Process/operation costing 
a) Process cost recording, Process loss, Abnormal gains and losses, Equivalent units of production, Interprocess profit, Valuation of work in process. 
b) Joint ProductsApportionment of joint costs, Methods of apportioning joint cost over joint products, 
c) By-Products- Methods of apportioning joint costs over by-products, treatment of By-product cost.		 III 20%-50%
(v) Costing of Service Sectors Determination of Costs and Prices of services III 20%-50%
4. Cost Control and Analysis    
(i) Standard Costing 
a) Setting up of Standards, Types of Standards, Standard Costing as method of performance measurement. 
b) Calculation and Reconciliation of Material Cost, Labour cost, Variable Overhead, and Fixed Overhead		 IV 25%-30%

(ii) Marginal Costing 

a) Basic concepts of marginal costing, Contribution margin, Break-even analysis, Break –even and profit volume charts, Contribution to sales ratio, Margin of Safety, Angle of Incidence, Cost-VolumeProfit Analysis (CVP), 
b) Determination of Cost of a product/ service under marginal costing method, determination of cost of finished goods, work-inprogress, 
c) Comparison of Marginal costing with absorption costing methodReconciliation of profit under both the methods, 
d) Short term decision making - • Make or buy decision • Discontinuation decision • Multiproduct breakeven analysis • Limiting factor (key factor)

 IV 25%-30%

(iii) Budget and Budgetary Control 

a) Meaning of Budget, Essentials of Budget, Budget Manual, Budget setting process, Preparation of Budget and monitoring procedures. 
b) The use of budget in planning and control 
c) Flexible budget, Preparation of Functional budget for operating and nonoperating functions, Cash budget, Master budget, 
d) Introduction to Principal/ Key budget factor, Zero Based Budgeting (ZBB), Performance budget, Control ratios and Budget variances. 
e) Budgets and motivation 
f) Feedback and Feedforward controlling in budgeting. 

    

Paper 5: Auditing and Ethics (Objective 100 Marks)

To understand the concept of auditing and ethics, check the below table:

Content Section Weightage
1. Nature, Objective and Scope of Audit Auditing Concepts: Origin of Auditing, Meaning of Audit, Need for audit, Objective of the audit, Scope of Audit, Benefits of an Audit, External Audit engagements, Qualities of Auditor, Inherent Limitations of an audit; Relationship of auditing with other disciplines. (SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing) I 4%-6%

2. Audit Strategy, Audit Planning and Audit Program: (SA 300 Planning an Audit of Financial statements); 

  • - Auditor’s responsibility to plan an audit of financial statements. Benefits of audit planning 
  • - Planning is a continual and iterative process 
  • - Discussion of elements of planning with the entity’s management. Involvement of Key Engagement Team Members in planning the audit. Preliminary engagement activities.
  •  - The auditor’s consideration of client continuance and ethical requirements. Planning activities 
  • - Establishing an overall audit strategy
  • - Assistance for the auditor. Development of audit plan 
  • - Documenting the overall audit strategy and audit plan; Audit program; 
  • - Development of Audit Plan and Program. 
  II 8%-12%
3. Risk Assessment and Internal Control 
  • - Audit Risk, 
  • - Risk of Material Misstatement, Inherent Risk and Control Risk. Detection Risk 
  • - Sampling and Non-Sampling Risk 
  • - Concept of Materiality, Materiality in Planning and Performing an Audit 
  • - Auditor’s responsibility to apply the concept of materiality 
  • - Auditor’s determination of materiality is a matter of professional judgement. Materiality and Audit Risk 
  • - Application of materiality in planning and performing the audit. Concept of Performance materiality
  •  - Determining materiality and performance materiality when planning the audit. 
  • - Use of Benchmarks in determining materiality for the financial statements as a whole. Materiality level or levels for particular classes of transactions, account balances or disclosures.
  •  - Revision in materiality as the audit progresses. Documenting the Materiality. (SA 320 Materiality in Planning and Performing an Audit). 
  • - Identifying and Assessing the Risk of Material Misstatement, Risk Assessment procedures. 
  • - Understanding the entity and its environment; Internal control, 
  • - Documenting the Risks; 
  • - Evaluation of internal control system; 
  • - Testing of Internal control; Internal Control and IT Environment (SA 315 Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment); Digital Audit: Key features, Impact of IT related Risks, Impact on Controls, Internal Financial Controls as per Regulatory requirements, Types of Controls, Audit approach, Understanding and documenting Automated environment, Testing methods, data analytics for audit, assessing and reporting audit findings. Overview and Introduction - The Auditor’s Responses to Assessed Risks-SA  330 
 III 8%-12%

4. Audit Evidence 

  • - Meaning of Audit Evidence 
  • - Relevance and Reliability of audit evidence; Sufficient appropriate audit evidence, Meaning of Assertions 
  • - Assertions contained in the Financial Statements. Source of audit evidence; 
  • - Test of controls 
  • - Substantive Procedures
  • - Test of details and Substantive analytical procedures Audit procedures for obtaining audit evidence. 
  • - Evaluation of Audit Evidence (SA 500 Audit Evidence); Audit Trail (Using the work of Internal Auditors – SA 610) 
  • - Internal audit function. 
  • - External Auditor’s Responsibility for the audit Evaluating the internal audit function. 
  • - Basics of Internal Financial Control and reporting requirements. Distinction between Internal Financial Control and Internal Control over Financial Reporting. - Audit Sampling: (SA 530 Audit Sampling). Meaning of Audit Sampling; 
  • - Designing an audit sample; Types of sampling; (Approaches to Sampling) 
  • - Sample Size and selection of items for testing; Sample selection method 
  • - Obtaining evidence of existence of inventory; Audit procedure to identify litigation & claims, obtaining evidence regarding the presentation and disclosure of segment information (SA 501 Audit Evidence 
  • - Specific Considerations for Selected Items);External confirmation procedures; Management’s refusal to allow the auditor to send a confirmation request; Negative Confirmations (SA 505 External Confirmations); Audit evidence about opening balances; Accounting policies relating to opening balances; Reporting with regard to opening balances (SA 510 Initial Audit Engagements-Opening Balances); 
  • - Meaning of Related Party; Nature of Related Party Relationships & Transactions; Understanding the Entity’s Related Party Relationships & Transactions (SA 550 Related Parties); 
  • - Analytical Procedures: 
  • - Meaning, nature, purpose and timing of analytical procedures; Substantive analytical procedures, 
  • - Designing and performing analytical procedures prior to Audit; - Investigating the results of analytical procedures (SA 520 Analytical Procedures). 

6. Audit Documentation - Concept of Audit Documentation. 

  • - Nature & Purpose of Audit Documentation; Form, Content & Extent of Audit Documentation. Completion Memorandum; 
  • - Ownership and custody of Audit Documentation (SA 230 Audit Documentation)
 IV 12% - 18%

5. Audit of Items of Financial Statements: 

  • - Audit of sale of Products and Services; Audit of Interest Income, Rental Income, Dividend Income, Net gain/loss on sale of Investments etc. 
  • - Audit of Purchases, Employee benefits expenses, Depreciation, Interest expense, Expenditure on Power & Fuel, Rent, Repair to building, Repair to Machinery, Insurance, Taxes, Travelling Expenses, Miscellaneous Expenses etc. 
  • - Audit of Share Capital, Reserve & Surplus, Long Term Borrowings, Trade Payables, Provisions, Short Term Borrowings & Other Current Liabilities.
  •  - Audit of Land, Buildings, Plant & Equipment, Furniture & Fixtures, Vehicles, Office Equipment, Goodwill, Brand/Trademarks, Computer Software etc. 
  • - Audit of Loan & Advances, Trade Receivable, Inventories, Cash & Cash Equivalent, Other Current Assets. Audit of Contingent Liabilities. (The list of items is illustrative only)
 V 12%-20%

7. Completion and Review 

  • - Meaning of Subsequent Events;
  •  - Auditor’s obligations in different situations of subsequent events 
  • - Procedures for subsequent events (SA 560 Subsequent Events) 
  • - Responsibilities of the Auditor about Going Concern Assumption; Objectives of the Auditor regarding Going Concern; 
  • - Events or Conditions that may cast doubt about Going Concern Assumption; 
  • - Audit Procedures when events or conditions are identified (SA 570 Going Concern).Overview and Introduction of Evaluations of Misstatements identified during the audit (SA 450) 
  • - Written Representations as Audit Evidence. 
  • - Objective of Auditor regarding Written Representation; 
  • - Management from whom Written Representations may be requested;
  • - Written Representations about Management’s Responsibilities (SA 580 Written Representations); 
  • - Overview and Introduction of SA 260: Communication with Those Charged with Governance 
  • - Overview and Introduction of SA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
  VI 8%-12%

8. Audit Report: 

  • - Forming an opinion on the Financial Statements; 
  • - Auditor’s Report- basic elements (SA 700 Forming an Opinion and Reporting on Financial Statements); 
  • - Communicating key Audit Matters in the Independent Auditor’s Report (SA 701) Types of Modified Opinion; Circumstances When a Modification to the Auditor’s Opinion is Required, Qualified, Adverse, Disclaimer of Opinion (SA 705 Modification to the Opinion in the Independent Auditor’s Report); 
  • - SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report; 
  • - Nature of Comparative Information; 
  • - Corresponding Figure; Comparative Financial Statements (SA 710 Comparative Information 
  • – Corresponding Figures and Comparative Financial Statements). 
  • - Branch audit; Joint audit; Reporting requirements under the Companies Act, 2013 including CARO; 
 VII 8%-12%
9. Special Features of Audit of Different Type of Entities Appointment of Auditor, Audit Procedure and Audit Report in respect of different Category of Entities: Government; Local bodies; Not-for-profit organizations; Trust and Societies, Partnership Firms, Audit of different type of undertakings, i.e., educational institutions, Hotels, Clubs, Hospitals, Basics of Limited Liability Partnerships (LLPs)audit and Cooperative Societies Audit. VIII 12%-18%
10.Audit of Banks: Understanding of accounting system in Banks, Audit Approach, Audit of Revenue items, Special Consideration in Bank Audit with emphasis on Advances and NPAs.    
11. Ethics and Terms of Audit Engagements
  •  - Meaning of Ethics; 
  • - Ethics is a State of Mind Need for Professional Ethics; 
  • - Principles based approach v Rules based approach; (Ethical or Legal) 
  • - The fundamental principles of Professional Ethics: Integrity; Objectivity; Professional Competence and Due care; Confidentiality; Professional Behaviour. 
  • - Independence of Auditors;
  •  - Threats to Independence : Self Interest threats; Self Review threats; Advocacy threats; Familiarity threats; Intimidation threats; 
  • - Safeguards to Independence; Professional Skepticism Terms of Audit Engagements Preconditions for an audit; Audit Engagement. 
  • - Agreement on Audit Engagement Terms. 
  • - Terms of Engagement in Recurring Audits (SA 210 Agreeing the Terms of Audit Engagements); 
  • - Overview and Introduction of SQC 1 Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information and Other Assurance and Related Services Engagements. 
  • - Overview and Introduction of SA 220 
  • - Quality Control for an Audit of Financial Statements).
 IX 8%-10%

Paper 6: FINANCIAL MANAGEMENT AND STRATEGIC MANAGEMENT (100 MARKS)

Section A: Financial Management (Objective 50 Marks)

Content Section Weightage
1. Financial Management and Financial Analysis    
(i) Introduction to Financial Management Function 
a) Objective and scope of financial management. 
b) Profit Maximisation, Wealth Maximisation and Value Creation. 
c) Role of Financial Manager and Financial Controller. d) Financial management environment. 
e) Functions of finance executives in an organization. f) Financial distress and insolvency. 
(ii) Financial Analysis through Ratios 
a) Users of the financial analysis 
b) Sources of financial data for analysis 
c) Calculation and Interpretation of ratios. 
d) Limitations of ratio analysis		 I 10%-15%
2. Financing Decisions and Cost of Capital    

(i) Sources of Finance 

a) Different Sources of Finance, Characteristics of different types of long-term debt and equity finance, Method of raising long term finance 
b) Different Sources of shortterm Finance 
c) Contemporary sources of funding- P2P lending, Equity funding, Crowd funding, Start-up funding, etc.
d) Internal fund as a source of finance 
e) International sources of finance f) Other sources of financeLease Financing, Sale and lease back, Convertible debt, Venture capital, Grants etc. 

 II 45%-50%

(ii) Cost of Capital 

a) Significance of cost of capital 
b) Factors of cost of capital 
c) Measurement of costs of individual components of capital 
d) Weighted average cost of capital (WACC) 
e) Marginal cost of capital 

    

(iii) Capital Structure Decisions 

a) Significance of capital structure 
b) Determinants of capital structure 
c) Capital structure planning and designing 
d) Designing of optimum capital structure 
e) Theories of Capital Structure and value of the firmrelevancy and Irrelevancy of capital structure. 
f) EBIT- EPS Analysis, Breakeven- EBIT Analysis. 
g) Under/ Over Capitalisation.

    
(iv) Leverages a) Types of LeveragesOperating, Financial and Combined b) Analysis of leverages    
3. Capital Investment and Dividend Decisions    

(i) Capital Investment Decisions 

a) Objective of capital investment decisions 
b) Methods of Investment appraisal: 

- Payback period, Discounted payback period 
- Accounting Rate of Return (ARR), 
- Net Present Value (NPV) 
- The meaning of NPV, Strengths and limitations of NPV method, The working capital adjustment in an NPV analysis, Capital rationing, Equivalent Annual Costs, 
- Internal Rate of return (IRR)
- Limitations of the IRR method, Multiple IRRs, 
- Modified internal Rate of Return (MIRR)
- Definition and explanation of MIRR, Process for calculating MIRR, Strengths of the MIRR approach. 
- Profitability Index

 III 20%-25%

(ii) Dividend Decisions 

a) Basics of Dividends 
b) Cash dividend, stock dividend/ bonus share, stock-splits, share buy back 
c) Determinants of dividend 
d) Relevancy and Irrelevancy of Dividend Policies- Traditional Approach, Walter’s model, Gordon’s model, Modigliani and Miller (MM) Hypothesis.

    
4. Management of Working Capital    

a) The management of working capital- Liquidity and Profitability 
b) The Working capital financing decisions- Primary and Secondary Sources of Liquidity 
c) The working Capital Cycle (operating Cycle), Effectiveness of Working Capital based on its operating and cash conversion cycles 
d) Assessment of working capital requirement 
e) Management of Accounts Receivables (Debtors) 
f) Factoring and Forfaiting 
g) Credit Management 
- Credit granting 
- Monitoring accounts receivables 
- Debt collection

h) Management of Accounts Payables (Creditors)
i) Management of Cash, Treasury management 
j) Banking norms of working capital finance

 IV 15%-20%

Section B: STRATEGIC MANAGEMENT (Objcetive 50 MARKS)

Content Section Weightage

1. Introduction to Strategic Management 

(i) Meaning and Nature of Strategic Management 
(ii) Importance and Limitations of Strategic Management 
(iii) Strategic Intent - Vision, Mission and Goals and Values 
(iv) Strategic Levels in Organizations (Network, Corporate, Business and Functional) 

 I 15%-25%

2. Strategic Analysis: External Environment 

(i) International and Macro Environment: PESTLE Analysis 
(ii) Defining the industry for analysis (Value Chain, PLC) (iii) Porters Five Forces - Industry environment analysis (iv) Understanding customers and markets 
(v) Competition in the industry 

 II 15%-25%

3. Strategic Analysis: Internal Environment 

(i) Understanding key stakeholders (Mendelow’s Model) 
(ii) Strategic drivers (Industry & markets, Customers, Channels, Product & Services, Competitive Advantage) (iii) The role of resources and capabilities 
(iv) Combining external and internal analysis (SWOT Analysis) 
(v) Gaining competitive advantage (Michael Porter’s Generic Strategies) 

 III 15%-25%

4. Strategic Choices 

(i) Strategic Choices: Concentric, Conglomerate, Market Development, Product Development, Innovation, Horizontal integration, vertical integration, Turnaround, Divesture, Liquidation 
(ii) How to Develop Strategic Options 

  • Ansoff’s Matrix 
  • ADL Matrix 
  • BCG Matrix 
  • GE Matrix 
 IV 15%-25%

5. Strategy Implementation and Evaluation 

(i) Implementation: Formulation vs. Implementation Matrix, Linkages and Issues 
(ii) Strategic Change through Digital Transformation (iii) Organisation Structure (hard) and Culture (soft) 
(iv) Strategic Leadership 
(v) Strategic Control 
(vi) Strategic Performance Measures 

 V 15%-25%

Preparation Strategy for CA Intermediate Level

Preparing for the CA Inter exam demands a strategic approach to tackle the exam. Here are the preparation tips for the CA Intermediate exam. 

  • Create a study plan and stick to it.
  • Use ICAI study material and practice manuals.
  • Make concise notes and summarize key concepts.
  • Allocate time wisely and practice time management.
  • Revise regularly and practice consistently.
  •  Attempt mock tests to assess knowledge and identify areas for improvement.
  • Stay positive, motivated, and take care of physical and mental health.
  • Read the question paper carefully and manage time effectively during exams.

Importance of CA Intermediate Chapter-Wise Weightage 

Aspiring chartered accountants must pass the CA Intermediate test. To do well in this exam, it's essential to understand the significance of chapter-wise weightage. Below we provide some reasons why CA Intermediate Chapter-Wise Weightage is Important for CA Students. 

  • Focus on high-scoring areas: By knowing the weightage of each chapter, you can concentrate on high-scoring areas and maximize your marks.
  • Practice regularly: Practice problems and case studies from high-weightage chapters to improve your understanding and retention.
  • Improve your overall performance: By focusing on high-weightage chapters, you can improve your overall performance and increase your chances of passing the exam.
  • Manage your time effectively: During the exam, knowing the weightage of each chapter helps you allocate your time wisely, ensuring you attempt the high-scoring questions first.

FAQs

What is chapter-wise weightage in CA Intermediate?

Chapter-wise weightage refers to the distribution of marks allocated to specific chapters or topics in each subject of the CA Intermediate course. It helps students focus on high-priority chapters during their preparation.

Why is chapter-wise weightage important for CA Intermediate students?

Knowing the weightage allows students to strategize their study plan effectively, allocate time to high-mark topics, and improve their chances of scoring well in the exams.

Where can I find the official chapter-wise weightage for 2025?

You can find out the chapter-wise weightage of CA intermediate on the official website of the ICAI, and apart from there, explore our website, i.e., caexams.in.

Which subject in CA Intermediate has the most varied weightage distribution?

Subjects like Accounting and Taxation often have varied weightage because they include both conceptual and numerical topics, requiring balanced preparation.

How should I prepare for chapters with high weightage?

Focus on understanding the concepts thoroughly, practicing multiple problems, and revising frequently. Prioritize these chapters but do not ignore low-weightage chapters as they can still contribute to passing.

Is the chapter-wise weightage for CA Intermediate fixed every year?

No, chapter-wise weightage may vary slightly each year based on changes in syllabus or exam patterns. Analyzing the last 3-5 years papers can provide a reliable trend.

Can a trust only in high-weightage chapters ensure passing the exams?

No, while high-weightage chapters are crucial, you should cover the entire syllabus. ICAI exams often test overall understanding and may include questions from low-weightage topics.

Are practical subjects more predictable in terms of weightage than theoretical ones?

Yes, practical subjects like accounting and costing generally have a more consistent weightage pattern compared to theoretical subjects like law.

How do mock tests and RTPs help in understanding chapter-wise weightage?

Mock tests and Revision Test Papers (RTPs) provide insight into the types of questions frequently asked and their distribution, helping you identify weightage trends.

What should be my approach if a low-weightage chapter is particularly difficult?

For challenging low-weightage chapters, focus on understanding basic concepts and solving a few questions. Avoid spending excessive time on such chapters but ensure you are comfortable with high-weightage topics.