To great achievment of chartred accountant to be done by like PREMA JAYAKUMAR..

1. CHARTERED
ACCOUNTANT
WELCOME TO THE WORLD OF
CHARTERED ACCOUNTANTS.
BY
P.BHARDWAJ
FOR DEBIT CREDIT CLASSES

2. 2IBRAHIM
WHAT IS CHARTEREDWHAT IS CHARTERED
ACCOUNTANCY???ACCOUNTANCY???
 Chartered Accountancy is aChartered Accountancy is a
challenging profession that offerschallenging profession that offers
practice or job opportunities in thepractice or job opportunities in the
areas of accounting, auditing,areas of accounting, auditing,
corporate finance, project evaluation,corporate finance, project evaluation,
company and other business laws,company and other business laws,
taxation and corporate governance.taxation and corporate governance.

3. 3IBRAHIM
WHAT IS CHARTEREDWHAT IS CHARTERED
ACCOUNTANCY???ACCOUNTANCY???
 The multi-faceted knowledge aThe multi-faceted knowledge a
chartered accountant enjoys throughchartered accountant enjoys through
unique academic program blendedunique academic program blended
with practical training is what thewith practical training is what the
business and industry need in thebusiness and industry need in the
advent of liberalization, privatizationadvent of liberalization, privatization
and globalization of Indian economy.and globalization of Indian economy.

4. 4IBRAHIM
WHAT IS CHARTEREDWHAT IS CHARTERED
ACCOUNTANCY???ACCOUNTANCY???
 Chartered Accountants are betterChartered Accountants are better
equipped to discharge accounting andequipped to discharge accounting and
audit functions in a computerizedaudit functions in a computerized
business environment.business environment.

5. IBRAHIMIBRAHIM 55
WHY CHARTERED ACCOUNTANCYWHY CHARTERED ACCOUNTANCY
COURSE???????COURSE???????
Chartered Accountancy Course offersChartered Accountancy Course offers
the students a dream career in thethe students a dream career in the
specialized areas of Accounting,specialized areas of Accounting,
Auditing, Corporate Finance,Auditing, Corporate Finance,
Corporate Laws, Taxation.Corporate Laws, Taxation.
Chartered Accountants are highlyChartered Accountants are highly
demanded professionals in industry.demanded professionals in industry.

6. IBRAHIMIBRAHIM 66
WHY CHARTERED ACCOUNTANCYWHY CHARTERED ACCOUNTANCY
COURSE???????COURSE???????
Chartered Accountants are statutorilyChartered Accountants are statutorily
recognized audit practitioners.recognized audit practitioners.
Chartered Accountants areChartered Accountants are
technically equipped to act astechnically equipped to act as
management consultants.management consultants.

7. IBRAHIM 7
MBA V/S CA
MBA
 DURATION OF MINIMUM 5
YEARS
 NO TRAINING IS THERE
 TOTAL EXPENSES OF RS. 6
LAC MINIMUM
 AVERAGE PAY OF RS. 2.5 LAC
P.A.
 ONLY JOB IS THERE
OTHEREWISE OWN
BUSINESS NEEDS TO BE SET
UP.
CA
 DURATION OF 3 ½ YEARS
 INCLUDES TRAINING OF 3 ½
YEAR UNDER A CA
 TOTAL EXPENSE AROUND RS.
2 LAC
 AVERAGE PAY RS. 4.5 LAC
 CAN DO BOTH PRACTICE AS
WELL AS JOB IN INDUSTRY,

8. 8IBRAHIM
STEPS TO BE ASTEPS TO BE A
CHARTERED ACCOUNTANTCHARTERED ACCOUNTANT
1.1. ENROLL WITH THE BOARD OF STUDIES FORENROLL WITH THE BOARD OF STUDIES FOR
CPT AND CLEAR IT.CPT AND CLEAR IT.
2.2. AFTER CLEARING CPT, JOIN IPCC & 100AFTER CLEARING CPT, JOIN IPCC & 100
HOURS ITT AND ORIENTATION PROGRAM.HOURS ITT AND ORIENTATION PROGRAM.
3.3. CLEAR IPCC .CLEAR IPCC .
4.4. ENROLLWITH A CA FOR ARTICLESHIP FOR 3ENROLLWITH A CA FOR ARTICLESHIP FOR 3
YEARS AFTER THAN APPEAR FOR FINALYEARS AFTER THAN APPEAR FOR FINAL
EXAMINATION.EXAMINATION.
5.5. AFTER CLEARING FINAL, GO FOR GMCSAFTER CLEARING FINAL, GO FOR GMCS
TRAINING OF 15 DAYS.TRAINING OF 15 DAYS.

9. 9IBRAHIM
Appear and Qualify for CPT
Register for
Practical
training
As an audit
assistant
Join IPCC
Register for
ITT/OP
complete
Appear and Qualify for IPCC after 9 months of registration IPCC.
Qualify IPCC and Join CA Final and Clear it in after 36 months of Article ship.
Enroll and clear GMCS

10. 10IBRAHIM
WHAT IS CPT?????WHAT IS CPT?????
 CPT STANDS FOR COMMON PROFICIENCY TEST.CPT STANDS FOR COMMON PROFICIENCY TEST.
 IT IS AN ENTRY LEVEL TEST FOR THE CHARTEREDIT IS AN ENTRY LEVEL TEST FOR THE CHARTERED
ACCOUNTANCY COURSE.ACCOUNTANCY COURSE.
 CPT CONTAINS 4 SUBJECTS, FUNDAMENTALS OFCPT CONTAINS 4 SUBJECTS, FUNDAMENTALS OF
ACCOUNTACY, MERCANTILE LAW, GENERALACCOUNTACY, MERCANTILE LAW, GENERAL
ECONOMICS AND QUANTITATIVE APTITUDE.ECONOMICS AND QUANTITATIVE APTITUDE.
 IT IS AN MCQ EXAMINATION OF 4 HOURS OF 200IT IS AN MCQ EXAMINATION OF 4 HOURS OF 200
MARKS CONTAINING NEGATIVE MARKING FORMARKS CONTAINING NEGATIVE MARKING FOR
INCORRECT ANSWERS.INCORRECT ANSWERS.
 THE QUALIFYING MARKS ARE 50% OF THE TOTAL.THE QUALIFYING MARKS ARE 50% OF THE TOTAL.
 THE EXAMINATION FOR CPT IS CONDUCTED TWICETHE EXAMINATION FOR CPT IS CONDUCTED TWICE
IN A YEAR IN JUNE AND DECEMBER.IN A YEAR IN JUNE AND DECEMBER.

11. 11IBRAHIM
WHAT IS IPCC???WHAT IS IPCC???
 IPCC stands for Integrated Professional CompetenceIPCC stands for Integrated Professional Competence
Course.Course.
 It is the first stage of the theoretical education of theIt is the first stage of the theoretical education of the
two staged CA course.two staged CA course.
 After completion of 100 hours of InformationAfter completion of 100 hours of Information
Technology Training and orientation program can sitTechnology Training and orientation program can sit
for exam IPCC.for exam IPCC.
 IPCC contains 6 subjects i.e. Advanced Accountancy,IPCC contains 6 subjects i.e. Advanced Accountancy,
Law, Auditing, Costing & Financial Management,Law, Auditing, Costing & Financial Management,
Taxation ,Business law, Ethics and communication andTaxation ,Business law, Ethics and communication and
Information Technology.Information Technology.

12. 12
IBRAHIM
i
WHAT IS ITT???WHAT IS ITT???
 ITT stands for Information Technology Training.ITT stands for Information Technology Training.
 While Studying IPCC a student has to undergo 100While Studying IPCC a student has to undergo 100
hours of ITT.hours of ITT.
 ITT covers Fundamentals of Computer, OperatingITT covers Fundamentals of Computer, Operating
System, Microsoft office, Accounting Packages,System, Microsoft office, Accounting Packages,
Computer Aided Auditing Technique, Web Technology,Computer Aided Auditing Technique, Web Technology,
Visual Basic and Digital Signature.Visual Basic and Digital Signature.
 There would be a Final Examination of 300 marks forThere would be a Final Examination of 300 marks for
ITT which is compulsory to pass.ITT which is compulsory to pass.

13. 13
IBRAHIM
What is Article Training???What is Article Training???
 A Student has to undergo Articled Training under aA Student has to undergo Articled Training under a
Chartered Accountant in practice along with IPCC andChartered Accountant in practice along with IPCC and
Final Course.Final Course.
 The Duration of Articled Training is 3 Years and 6 months.The Duration of Articled Training is 3 Years and 6 months.
 During the Articled Training the students will developDuring the Articled Training the students will develop
necessary skills to apply the theoretical knowledge innecessary skills to apply the theoretical knowledge in
practical world.practical world.
 During Articled Training the student is paid stipend rangingDuring Articled Training the student is paid stipend ranging
from Rs. 1500 to 5000.from Rs. 1500 to 5000.

14. 14IBRAHIM
CA FINALCA FINAL
 CA Final is the last theoretical examination hurdle on theCA Final is the last theoretical examination hurdle on the
way of becoming a Chartered Accountant.way of becoming a Chartered Accountant.
 The Examination has 8 subjects divided in 2 groups,The Examination has 8 subjects divided in 2 groups,
Accounts, Auditing, Law and Financial Management inAccounts, Auditing, Law and Financial Management in
Group1 And Costing, Indirect tax, Direct Tax and MICS inGroup1 And Costing, Indirect tax, Direct Tax and MICS in
Group2.Group2.
 The examination will be conducted in the last 6 months ofThe examination will be conducted in the last 6 months of
Articled Training.Articled Training.
 For clearing the said exam a student has to get 50% of totalFor clearing the said exam a student has to get 50% of total
and 40 marks in each subject.and 40 marks in each subject.
 The examination is conducted in May and November eachThe examination is conducted in May and November each
year.year.

15. 15IBRAHIM
GMCS???GMCS???
 GMCS stands for General Management andGMCS stands for General Management and
Communication Skills.Communication Skills.
 It is course of 15 days conducted by the Institute ofIt is course of 15 days conducted by the Institute of
Chartered Accountants of India.Chartered Accountants of India.
 GMCS is compulsory for every student who has givenGMCS is compulsory for every student who has given
CA Final to get the degree of Chartered Accountant.CA Final to get the degree of Chartered Accountant.
 The course contains development of skills in the fieldThe course contains development of skills in the field
of Management and Communication which is veryof Management and Communication which is very
essential for the CA to have a place in the practicalessential for the CA to have a place in the practical
world.world.

16. 16IBRAHIM
WHAT AFTER COMPLETION OFWHAT AFTER COMPLETION OF
THE COURSE???THE COURSE???
 One can join an industry and have a job with aOne can join an industry and have a job with a
salary package between Rs. 4,00,000/- PA to Rs.salary package between Rs. 4,00,000/- PA to Rs.
25,00,000/- PA.25,00,000/- PA.
 One can join a Company and help them with theOne can join a Company and help them with the
expertise you possess and have very highexpertise you possess and have very high
remuneration.remuneration.
 One can start his own Firm and practice as aOne can start his own Firm and practice as a
Chartered Accountant in different Companies,Chartered Accountant in different Companies,
Firms and many other bodies.Firms and many other bodies.

17. 17IBRAHIM
Why debit credit classes???Why debit credit classes???
 Dcc is having experience of 10 years in the fieldDcc is having experience of 10 years in the field
of teaching.of teaching.
 It has faculties from the field of CharteredIt has faculties from the field of Chartered
Accountant, Company Secretary, Engineering,Accountant, Company Secretary, Engineering,
M. Phil and many others to help the students.M. Phil and many others to help the students.
 The material supplied by Dcc is updated as perThe material supplied by Dcc is updated as per
the curriculum prescribed by the Institute ofthe curriculum prescribed by the Institute of
Chartered Accountancy of India.Chartered Accountancy of India.

18. 18IBRAHIM
THANK YOUTHANK YOU
For further details please contactFor further details please contact
Debit credit classesDebit credit classes
====================== AddressAddress ======================
Behind Shyamlal college Delhi UniversityBehind Shyamlal college Delhi University
F-110,Panchsheel Garden ,Naveen ShahdraF-110,Panchsheel Garden ,Naveen Shahdra
Delhi 110032Delhi 110032
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