Topic-wise details and weightage of CA Inter January 2025
In this CA Inter January 2025 Exams blog, we are going to reveal all the details about the Exam papers. We are incorporating chapter-wise or topic-wise details of each subject with marks distribution according to the ICAI CA Inter January 2025 Exams. This can help plan the studies for upcoming CA Inter Exams.
Question Paper Detail of CA Inter-Accounting Paper
First of all, we are going to discuss our first paper, which is accounting. Well, it was an easy paper but a little bit lengthy. Many CA Aspirants didnt complete their exam paper due to lengthy.
For more details, check the below table
Question no. | Marks | Topic | Remarks |
1(A) | 5 | AS-2 | Easy question on accounting standard 2 |
(B)-I & ii | 5 | As-10 | The question is from study material |
(C) | 5 | AS-12 (Govt. grant ) | Easy question from past year exam May 2019 |
(D) | 5 | Cash flow statement | Very easy question on cash flow statement |
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2 | 20 | Investment accounts and AS-13 | This is a lengthy question from study material and past year exam |
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3(A) | 10 | Branch | This is a new question on a branch. ( Tricky one ) |
(B) | 10 | Single entry system | Easy question on a single entry |
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4 | 20 | Final accounts | Study material question but lengthy ( Schedule III) |
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5(A) | 10 | Departmental accounts | Easy question on departmental accounts |
(B) | 10 | Redemption of debenture | Study material question. Not hard |
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6(A) | 5 | Physical capital maintenance | This is a new question. But it is optional. |
(B) | 5 | Insurance claim | Study material question to find out loss of stock |
(C) | 5 | Hire purchase | Easy question to calculate the cost price |
(D) | 5 | Profit before incorporation | The question is on the apportionment of expenses on an appropriate basis |
Question Paper Detail of CA Inter- Law
CA Inter law which is considered difficult from a scoring point of view is changed a lot last few attempts.
For full details, check the below table.
Question no. | Marks | Topic | Remarks |
1(A) | 6 | Small company | Sec 2(85) will attract here, not a tough question |
(B)-i | 3 | Corporate social responsibility | Easy question on provisions of CSR |
(B)-ii | 3 | Sec 127 | The question is regarding dividend |
(C) | 4 | Contract Act | Sec 126 will apply here, the question is on the validity of the contract of guarantee |
(D) | 3 | Negotiable instrument act, 1881 | Sec 130 will attract here, the question is regarding the title of transferee and transferor |
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2(A) | 4 | Sec 96 of companies act, 2013 | The question is regarding the validity of the first AGM |
(B)-i | 3 | Sec 138 and rule no.13 | Easy question on appointment of internal auditor |
(B)-ii | 3 | Sec 139 (7) | This is a direct question on the appointment of the first auditor of govt. co. |
(C) | 4 | Contract of pledge (Sec 172 and 177) | Question is regarding duties of pledgee and rights of pledger |
(D) | 3 | Negotiable instrument act, 1881 | The question is an on-demand notice regarding dishonored the cheque. |
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3(A) | 5 | Sec 8 (NPO) | The question is on provisions regarding fraudulent activity |
(B) | 5 | Reappointment of auditors | The question is on the Validity of the removal of auditors |
(C)-i | 4 | Negotiable instrument act, 1881 | The question is regarding demand and time instrument |
(C)-ii |
| Negotiable instrument act, 1881 | Sec 95 will attract here, Question is on notice to the party by holder whom he charges |
(D) | 3 | Definitions | This is a direct question ( Means and includes) |
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4(A)-i | 3 | Buyback of own shares | Sec 68(2) and (8) will apply here. It is regarding the validity of the statement |
(A)-ii | 3 | Deemed prospectus | Sec 31 will apply here |
(B) | 4 | Sec 73 and 76 A | An unsecured loan will be regarded as deposits |
(C) | 4 | General clause act, 1897 | It is a tricky question regarding Sec 3(26) and 3(36) |
(D) | 3 | Aids to interpretations | The question is regarding foreign decisions |
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5(A) | 5 | Validity of decisions regarding registered office | Sec12(5) and (6) will apply here. This is a direct question |
(B) | 5 | Sec 2(60) or sec 119 | Easy question on officer in default or provisions regarding the inspection of minutes book |
(C) | 4 | Contract Act, 1872 | Provisions of ratification (Sec 200) |
(D) | 3 | General clauses Act, sec 10 | The question is regarding the computation of time |
Question Paper Detail of CA Inter- Costing
Now, lets look at our 3rd paper, which is Costing. Costings paper was also easy and simple. Some questions came from the previous exam paper but with a few changes.
For more details, check the below table.
Question No. | Marks | Topic | Remarks |
1(A) | 5 | Material costing | Easy question on ABC analysis |
(B) | 5 | Overheads | Good question on the step ladder method |
(C) | 5 | Unit and batch costing | Easy question on economic batch quantity |
(D) | 5 | Marginal costing | Easy question from study material to calculate cost indifference point and breakeven point |
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2(A) | 10 | Cost sheet | This is a good question with some changes. Required good conceptual knowledge |
(B) | 5 | Joint and Buy product | Very easy question from joint product |
(C) | 5 | Labor costing | Question to calculate Employee turnover rate using separation and flux method. Required to calculate equivalent employee turnover rate. |
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3(A) | 10 | Reconciliation | It is a study material question. Required to prepare cost sheet also. |
(B) | 10 | Activity costing | A simple question to find out activity cost rates and cost of unused capacity |
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4(A) | 10 | Process costing | Question to find out % of wastage in process and prepare process accounts. Easy concept |
(B) | 5 | Service costing | A similar question in RTP Nov 2018. (Simple question ) |
(C) | 5 | Contract costing | A very simple question to find out the value of work certified and notional profit |
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5(A) | 10 | Standard costing | Book question but with one change to calculate the standard rate. Required to compute variances. |
(B) | 10 | Budget | Very easy question to prepare sales, production, and raw material budget. |
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6 | 20 | Theory question | The question was on VED analysis, rowan premium, and Margin of safety |
Wait for the other papers.
Advantages of understanding Topic- wise details and weightage
Advantages of understanding Topic- wise details and weightage for CA inter January 2025.
- Concentrated study: Prioritizes high- weightage topics for efficient preparation.
- Balanced Revision: Gives time based on the significance of the topic for thorough coverage.
- Strategy Planning : Assists in establishing a study schedule that includes all key areas.
- Successfully use of material: Making sure that resources are used appropriately according to the topic relevance.
- Increased confidence: Build the confidence by ensuring comprehensive preparation of high- impact regions.
Concerning with Topic-wise details and weightage facilitates efficient study efforts, concentrate on significant areas and ameliorate exam performance overall.
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