IPCC is the CA course level for which you can register to appear after graduation. You can straight away appear for the 2nd level of CA course as graduates enjoy exemptions from foundation test (CPT) in CA course.

Eligibility:

One has to complete 12th with minimum 60% marks.

As you have already completed BBA you directly eligible to appear for the intermediate course but you need bare minimum of 55% marks in BBA graduation.

The syllabus of CA is completely different from the BBA syllabus and below I am providing you the CA syllabus:

IPCC - Intermediate (Integrated Professional Competence) Course

This is the first descriptive exam in CA Course

There are Seven Papers of study in Intermediate (IPC) Course which are divided into 2 groups

Group I

Paper 1: Accounting (100 marks)
Paper 2: Business Laws, Ethics and Communication (100 marks)
Paper 3: Cost Accounting and Financial Management (100 marks)
Paper 4: Taxation (100 marks)

Group II
Paper 5: Advanced Accounting (100 marks)
Paper 6: Auditing and Assurance (100 marks)
Paper 7: Information Technology and Strategic Management(100 marks)

IPCC syllabus

Accounting Standards
Introduction to Accounting Standards
Overview of Accounting Standards
AS 1: Disclosure of Accounting Policies
AS 2: Valuation of Inventories
AS 3: Cash Flow Statements
AS 6: Depreciation Accounting
AS 7: Construction Contracts
AS 9: Revenue Recognition
AS 10: Accounting for Fixed Assets
AS 13: Accounting for Investments
AS 14: Accounting for Amalgamations

Financial statements of Company
Preparation of financial statements
Cash flow Statement (Profit and Loss Account, Balance Sheet and Cash Flow Statement)
Profit/Loss prior to incorporation
Accounting for Bonus Issue
Amalgamation and Reconstruction
Average Due Date and Account Current
Self-Balancing Ledgers
Financial Statements of Not-for-Profit Organisations
Accounts from Incomplete Records
Accounting for Special Transactions

(a) Hire purchase and installment sale transactions
(b) Investment accounts
(c) Insurance claims for loss of stock and loss of profit.

Issues in Partnership Accounts
Accounting in Computerized Environment

Paper 2: Business Laws, Ethics and Communication

Business Laws (30 marks)
The Indian Contract Act, 1872
The Negotiable Instruments Act, 1881
The Payment of Bonus Act, 1965
The Employees’ Provident Fund and Miscellaneous Provisions Act, 1952
The Payment of Gratuity Act, 1972

Company Law (30 marks)
The Companies Act, 1956 – Sections 1 to 197
Preliminary
Prospectus
Share and Share capital
Meetings

Ethics (20 marks)
1. Principles of Business Ethics
2. Environment Issues.
3. Ethics in Workplace
4. Ethics in Marketing and Consumer Protection
5. Ethics in Accounting and Finance

Communication (20 marks)
1. Elements of Communication
2. Communication in Business Environment
3. Basic Understanding of Legal Deeds and Documents

Paper 3: Cost Accounting and Financial Management

Cost Accounting
Introduction to Cost Accounting
Materials
Labour
Overheads
Non-Integrated Accounts
Methods of
Job and Batch
Contract
Operating
Process and Operation
Standard Costing
Marginal Costing
Budgets and Budgetary Control

Financial Management
Scope and Objectives of Financial Management
Time Value of Money
Financial Analysis and Planning
Financing Decisions
Types of Financing
Investment Decisions
Management of working capital

Paper 4: Taxation

Part 1: Income-tax (50 marks)
The Income-tax Act, 1961
Basic concepts
Residential status and scope of total income
Incomes which do not form part of total income ( Sec 10)
5 Heads of income
Provisions of Clubbing
Set-off and carry forward of losses
Deductions from gross total income
Computation of total income and tax payable
Provisions concerning Advance tax and TDS
Provisions for filing of return of income.

Part 2: Service tax (25 marks)
Concepts and general principles
Charge of service tax and Valuation
Payment of service tax and filing of returns

Part 3: VAT (25 marks)
Concepts and general principles
Input Tax Credits and Composition Scheme for Small Dealers
VAT Procedures

GROUP II
Paper 5: Advanced Accounting

Conceptual Framework for Preparation and Presentation of Financial Statements
Accounting Standards
AS 4: Contingencies and Events occurring after the Balance Sheet Date
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 12: Accounting for Government Grants
AS 16: Borrowing Costs
AS 19: Leases
AS 20: Earnings per Share
AS 26: Intangible Assets
AS 29: Provisions, Contingent Liabilities and Contingent Assets

Advanced Issues in Partnership Accounts
Company Accounts
Employee stock option plan and Buy back of securities
Amalgamation and Reconstruction
Underwriting of shares and debentures
Redemption of debentures
Accounting for Special Transactions
Insurance Companies
Banking Companies
Electricity Companies
Departmental accounts
Branch accounts including foreign branches

Paper 6: Auditing and Assurance

Auditing Concepts
Auditing and Assurance Standards
Preparation for an Audit
Internal Control
Vouching
Verification of Assets and Liabilities
Company Audit
Audit Report
Special Audits

Paper 7: Information Technology and Strategic Management

Part 1: Information Technology
Computer software
Data Storage, Retrievals and Data Base Management Systems
Computer Networks & Network Security
Internet and other technologies
Flowcharts, Decision Tables

Part 2: Strategic Management
Business Environment
Business Policy and Strategic Management
Strategic Analyses
Strategic Planning
Formulation of Functional Strategy
Strategy Implementation and Control
Reaching Strategic Edge