The Institute of Cost Accountants of India
CAT Syllabus
Summary of the Course:
CAT COURSE PART-I (150 Hrs)
Paper I : Fundamentals of Financial Accounting- (40 Hours)
(Paper II : Applied Business and Industrial Laws – (40 Hours)
Paper III : Financial Accounting – 2- (30 Hours)
Paper IV : Statutory Compliance- (40 Hours)
Delivery Strategy
Class Room oral coaching
Learning Strategy
Class Room Learning
On-line/off-line self paced studies through Online self assessment/study module.
ASSESSMENT STRATEGY
Periodical self-assessment
Course end examination- Multiple Choice Questions
CAT Course Part-II (180 Hours)
Computer Fundamentals by Microsoft – 45 Hours
Computerized Accounting- Tally ERP 9.0-– 45 hours
Employability Skills – 30 hours
eFiling by experts – 30 hours
Introduction to Costing Principles &Preparation of Cost Statements- 30 hours
CAT Syllabus – 2021 1|P age
, The Institute of Cost Accountants of India
CAT COURSE PART-I
Objectives:
To provide an insight into the fundamentals of financial accounting and its principles.
Learning Aims
The Syllabus aims to test the student’s ability to:
Understand and explain the conceptual framework of Accounting
Prepare Accounts for various entities under different situations
Skill set required
Level A: Requiring the skill levels of knowledge and comprehension
CONTENTS
Fundamentals of Financial Accounting-(Accounting Paper I)
1. Process of Accounting
2. Reconciliation Statement
3. Accounting for Depreciation
4. Preparation of Final Accounts
5. Cash and Fund Flow Statements
6. Ratio Analysis
Section A: Fundamentals of Financial Accounting
(A) Process of Accounting:
Basic Accounting Formulas and Accounting Terminologies
Capital and Revenue transactions- capital and revenue expenditures, capital and revenue
receipts
Measurement, Valuation and Accounting estimates
Double entry system, Books of prime entry, Subsidiary Books
Recording of Cash and Bank transactions
Voucher preparations
Preparation of Ledger Accounts
Preparation of Trial Balance- interpretation and usefulness
Rectification of Errors
CAT Syllabus – 2021 2|P age
CAT Syllabus
Summary of the Course:
CAT COURSE PART-I (150 Hrs)
Paper I : Fundamentals of Financial Accounting- (40 Hours)
(Paper II : Applied Business and Industrial Laws – (40 Hours)
Paper III : Financial Accounting – 2- (30 Hours)
Paper IV : Statutory Compliance- (40 Hours)
Delivery Strategy
Class Room oral coaching
Learning Strategy
Class Room Learning
On-line/off-line self paced studies through Online self assessment/study module.
ASSESSMENT STRATEGY
Periodical self-assessment
Course end examination- Multiple Choice Questions
CAT Course Part-II (180 Hours)
Computer Fundamentals by Microsoft – 45 Hours
Computerized Accounting- Tally ERP 9.0-– 45 hours
Employability Skills – 30 hours
eFiling by experts – 30 hours
Introduction to Costing Principles &Preparation of Cost Statements- 30 hours
CAT Syllabus – 2021 1|P age
, The Institute of Cost Accountants of India
CAT COURSE PART-I
Objectives:
To provide an insight into the fundamentals of financial accounting and its principles.
Learning Aims
The Syllabus aims to test the student’s ability to:
Understand and explain the conceptual framework of Accounting
Prepare Accounts for various entities under different situations
Skill set required
Level A: Requiring the skill levels of knowledge and comprehension
CONTENTS
Fundamentals of Financial Accounting-(Accounting Paper I)
1. Process of Accounting
2. Reconciliation Statement
3. Accounting for Depreciation
4. Preparation of Final Accounts
5. Cash and Fund Flow Statements
6. Ratio Analysis
Section A: Fundamentals of Financial Accounting
(A) Process of Accounting:
Basic Accounting Formulas and Accounting Terminologies
Capital and Revenue transactions- capital and revenue expenditures, capital and revenue
receipts
Measurement, Valuation and Accounting estimates
Double entry system, Books of prime entry, Subsidiary Books
Recording of Cash and Bank transactions
Voucher preparations
Preparation of Ledger Accounts
Preparation of Trial Balance- interpretation and usefulness
Rectification of Errors
CAT Syllabus – 2021 2|P age
