ATC Exam Pattern 2014 Details of Eligibility, Subject & Syllabus

The ATC (Accounting Technician Course) is the special programme of ICAI (Institute of Chartered Accountants of India) for admissions of eligible applicants in the IPCC (Intermediate Integrated Professional Competence Course) Group 1 equivalent course. The course is of 9 months duration consisting of 35 Hours of Orientation Programmes and 100 Hours of IT Training for this purpose. The candidates enrolled in the Accounting Technician Course should go through the paper pattern and marking criteria from the information as given here below.

View for ATC Application Form Details

Name of Exam: Accounting Technician Examination

Conducting Authority: Institute of Chartered Accountants of India

Eligibility for Exam:

The candidate should be Intermediate and CPT (Common Proficiency Test) qualified from any recognized Boards of India for enrolling in the ATC Programme.

Pattern of Examination:

There will be four subjects in the Accounting Technician Examination Group 1 of Intermediate Professional Competence. These include the following:

Accounting Technician Examination/ Group 1-

Paper 1- Accounting (100 Marks)

Paper 2- Business Laws, Ethics and Communication

Part I: Law (60 Marks), Business Laws (30 Marks), Company Law (20 Marks)

Part II: Business Ethics (20 Marks)

Part III: Business Communication (20 Marks)

Paper 3- Cost Accounting and Financial Management

Part I: Cost Accounting (50 Marks)

Part II: Financial Management (50 Marks)

Paper 4- Taxation

Part I: Income Tax (50 Marks)

Part II: Service Tax (25 Marks)

And VAT (25 Marks)

Duration of Exam: 3 Hours per paper

Syllabus of Study:

Paper 1- Accounting:

Accounting Standards, Company Accounts, Average Due Date, Account Current, Self Balancing Ledgers, Financial Statements of Not-for-Profit Organizations, Accounts from Incomplete Records, Accounting for Special Transactions, Issues in Partnership Accounts and Accounting in Computerized Environment

Paper 2- Business Laws, Ethics and Communication

Business Laws, Company Law, Introduction of Business Ethics, Environment Issue, Ethics in Workplace, Ethics in Marketing and Consumer Protection, Ethics in Accounting and Finance, Elements of Communication, Communication in Business Environment, Basic Understanding of Legal Deeds and Documents

Paper 3- Cost Accounting and Financial Management

Introduction to Cost Accounting, Cost Ascertainment, Cost Book-Keeping, Costing Systems, Introduction to Marginal Costing, Introduction to Standard Costing, Budgets and Budgetary Control, Scope and Objectives of Financial Management, Time Value of Money, Financial Analysis and Planning, Financial Decisions, Types of Financing, Investment Decisions, Management of Working Capital

Paper 4- Taxation

Income Tax, Service Tax and VAT

The candidates can get more details on ATC Exam Pattern from the official website link as given below.

Click here for Accounting Technician Course Exam Pattern Details