CA Intermediate Exam Pattern 2021 & CA Inter Syllabus 2021

CA Intermediate Exam Pattern 2021: In India, the CA Intermediate exam is the second level of the Chartered Accountancy examination. It consists of eight subjects and over 7000 pages of study material that an understudy must complete in the nine months allotted to them. The gathering structure is what makes this test significantly more difficult since a gathering consists of four subjects, and a competitor must pass each of the four papers to pass the gathering.

Inability to pass in one subject quickly brings about the disappointment of the whole gathering, which would imply that the understudy falls flat in the subjects in which he has passed. It is to be noticed that the normal leaving rate behind to the year 2020 has been 16.76% just, which implies just 16 out of each 100 understudies showing up for the test figure out how to pass it. That being stated, the most un-passing rate was only 8.88% in the endeavor of November 2018 Chartered Accountancy Course in India. Understudies in the wake of clearing the Common Proficiency Test (CPT) or CA Foundation Course become qualified to enroll for the CA Intermediate. On the other hand, graduates, postgraduates or understudies having equal degrees can directly get enrolled for the CA Intermediate exam without appearing for the passage level tests.

CA Intermediate Syllabus New Course Updates 2021

ICAI has made changes in the CA transitional prospectus for May 2021 test. ICAI has added some new themes and diminished some old points from the ICAI prospectus. Given below are some of the modifications in the CA transitional Syllabus done by ICAI for the May 2021 assessment.

Addition of Topics in the CA Inter Syllabus 2021

All the updates which are made by the ICAI for the May 2021 test are mentioned below:

Accounting subjects of paper 1 have been shifted to paper 5 progressed bookkeeping.
ICAI has added disintegration of Partnership firms including piecemeal dispersion of resources alongside the change of organization firm into an organization and deals with an organization which is an issue identified with bookkeeping in restricted obligation association.

Deleted Topics in the CA Inter Syllabus May 2021

All the topics which are deleted from the CA Inter Syllabus for May 2021 by the ICAI are mentioned below:

Underwriting of shares and debentures.
Valuation of goodwill.
Application of Guidance Notes issued by the ICAI on specified accounting aspects.
Financial Reporting of Insurance Companies and Mutual Funds and regulatory requirements thereof.

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Allotment of DIN (Director Identification Number)

Allotment of DIN (Director Identification Number) CS professional course : Section 153 of the Companies Act, 2013 read with Rule 9 of the Companies (Appointment and Qualification of Directors) Rules, 2014 Every individual intending to be appointed as a director as a director of a company shall make an application for allotment of Director Identification Number (DIN) to the Central Government in such form and manner and along with such fees as may be prescribed. Rule 9 of Companies (Appointment and Qualification of Directors) Rules, 2014 (1) Every Individual, who is to be appointed as a director of a company shall make an application electronically in Form DIR 3, to the Central Government for the allotment of a DIN along with such fees as provided in the Companies (Registration Offices and Fees) Rules, 2014. (2) The Central Government shall provide an electronic system to facilitate submission of an application for the allotment of DIN through the portal on the MCA21...

PURCHASED GOODWILL METHOD UNDER IND AS 103

The acquisition of subsidiaries results in Goodwill calculation and also records net assets of the subsidiary at fair value on the date of acquisition. Let’s get answers to all the questions related to Goodwill, valuation of NCI, and impairment relating to them. Q1 – What are the ways in which an entity can make payment for purchase consideration? ANS: – Cash – Share exchange – Deferred payment – Contingent consideration Q2 – How is deferred payment dealt, when it forms part of purchase consideration? ANS: The deferred payment is discounted to present value and included in the cost of consideration. At the end of each year, the liability is increased by unwinding the discount, until the payment is settled. For example, An amount of Rs. 108,000 was deferred to be paid after 2 years. The discount rate applicable is 8%. The net present value today of Rs. 108,000 is equal to (108,000 * 1) / (1.08) ^2)= Rs. 92,593 included in purchase consideration. A liability of Rs. 92,59...

Contract of Guarantee important topic for CS Professionals

Contract of Guarantee important topic for CS Professionals For CS Course , Takshila Learning is offering CS Professional online classes for students in an easy, convenient, and simple way through our portal www.takshilalearning.com . It helps students to grab the conceptual knowledge in a different but simple way. CS online classes for CS preparation are a collection of HD-quality recorded lectures with the detailed explanation of the content by experienced and well-known faculties. An interesting topic from Drafting – ‘ Guarantees ’ is discussed below: Guarantees Contract of Guarantee A “ contract of Guarantee ” is a contract to perform the promise, or discharge the liability, of a third person in case of his default. A Guarantee may be either oral or written. Parties involved in the Contract Surety: The person who gives the guarantee is called the “surety”. Principal debtor: The person in respect of whose default the gua...

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