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ca intermediate study material
CA INTERMEDIATE STUDY MATERIAL
CA Intermediate Study Material
About CA Intermediate
CA Intermediate is the second level of the Chartered Accountancy course, designed to build a strong foundation in accounting, taxation, and other essential financial concepts. The study material for CA Intermediate, provided by the Institute of Chartered Accountants of India (ICAI), plays a pivotal role in helping students excel in their exams.
Coverage – CA Intermediate study material
The study material covers all subjects comprehensively, including Accounting, Corporate and Other Laws, Cost and Management Accounting, Taxation, Auditing, Financial Management, and more. It is structured to provide conceptual clarity, practical examples, and problem-solving techniques.
Importance – CA Intermediate study material
This material not only aids in understanding theoretical concepts but also equips students with the practical knowledge required for real-world scenarios. By following the ICAI’s official study material, students can ensure they are well-prepared to tackle their exams confidently and achieve success in their CA Intermediate journey.
ICAI - CA Intermediate Study Material
GROUP I
GROUP II
Advanced Accounting
MODULE I
Chapter 1: Introduction to Accounting Standards
Chapter 2: Framework for Preparation and Presentation of Financial Statements
Chapter 3: Applicability of Accounting Standards
Chapter 4: Presentation & Disclosures Based Accounting Standards
Unit 1: Accounting Standard 1 Disclosure of Accounting Policies
Unit 2: Accounting Standard 3 Cash Flow Statement
Unit 3: Accounting Standard 17 Segment Reporting
Unit 4: Accounting Standard 18 Related Party Disclosures
Unit 5: Accounting Standard 20 Earnings Per Share
Unit 6: Accounting Standard 24 Discontinuing Operations
Unit 7: Accounting Standard 25 Interim Financial Reporting
MODULE II
Chapter 5: Assets Based Accounting Standards
Unit 1: Accounting Standard 2 Valuation of Inventory
Unit 2: Accounting Standard 10 Property, Plant and Equipment
Unit 3: Accounting Standard 13 Accounting for Investments
Unit 4: Accounting Standard 16 Borrowing Costs
Unit 5: Accounting Standard 19 Leases
Unit 6: Accounting Standard 26 Intangible Assets
Unit 7: Accounting Standard 28 Impairment of Assets
Chapter 6: Liabilities Based Accounting Standards
Unit 1: Accounting Standard 15 Employee Benefits
Unit 2: AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets
Chapter 7: Accounting Standards Based on Items Impacting Financial Statement
Unit 1: Accounting Standard 4 Contingencies and Events occurring after the Balance Sheet Date
Unit 3: Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates
Unit 4: Accounting Standard 22 Accounting for Taxes on Income
Chapter 8: Revenue Based Accounting Standards
Unit 1: Accounting Standard 7 Construction Contracts
Unit 2: Accounting Standard 9 Revenue Recognition
Chapter 9: Other Accounting Standards
Unit 1: Accounting Standard 12 Accounting for Government Grants
Unit 2: Accounting Standard 14 Accounting for Amalgamations
Chapter 10: Accounting Standards for Consolidated Financial Statement
Unit 1: Accounting Standard 21 Consolidated Financial Statements
Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures
MODULE III
Chapter 11: Financial Statements of Companies
Unit 1: Preparation of Financial Statements
Chapter 12: Buyback of Securities
Chapter 13: Amalgamation of Companies
Chapter 14: Internal Reconstruction
Chapter 15: Accounting for Branches including Foreign Branches
Cost and Management Accounting (CMA)
MODULE 1
Chapter 1: Introduction to Cost and Management Accounting
Chapter 3: Employee Cost and Direct Expenses
Chapter 4: Overheads – Absorption Costing Method
Chapter 5: Activity Based Costing
Chapter 7: Cost Accounting Systems
MODULE 2
Chapter 8: Unit & Batch Costing
Chapter 10: Process & Operation Costing
Corporate and Other Laws
MODULE 1
Chapter 2: Incorporation of Company and Matters Incidental Thereto
Chapter 3: Prospectus and Allotment of Securities
Chapter 4: Share Capital and Debentures
Chapter 5: Acceptance of Deposits by Companies
Chapter 6: Registration of Charges
MODULE 2
Chapter 7: Management & Administration
Chapter 8: Declaration and Payment of Dividend
Chapter 9: Accounts of Companies
Chapter 10: Audit and Auditors
Chapter 11: Companies Incorporated Outside India
MODULE 3
Chapter 12: The Limited Liability Partnership Act, 2008
PART II – OTHER LAWS
Chapter 1: The General Clauses Act, 1897
Auditing and Ethics
MODULE 1
Chapter 1: Nature, Objective and Scope of Audit
Chapter 2: Audit Strategy, Audit Planning and Audit Programme
Chapter 3: Risk Assessment and Internal Control
Chapter 5: Audit of Items of Financial Statements
MODULE 2
Chapter 6: Audit Documentation
Chapter 7: Completion and Review
Chapter 9: Special Features of Audit of Different Type of Entities
Taxation
MODULE 1
SECTION I
Overview, Scenario, Crossword Puzzle
Chapter 2: Residence and Scope of Total Income
SECTION II
Overview, Scenario, Crossword Puzzle
Chapter 3: Heads of Income
Unit 2: Income from House Property
Unit 3: Profits and Gains of Business or Profession
Unit 5: Income from Other Sources
ANSWERS
Section I – Scenario and Crossword Puzzle
Section II – Scenario and Crossword Puzzles
MODULE 2
SECTION III
Overview, Scenario, Crossword Puzzle
Chapter 4: Income of Other Persons included in Assessee’s Total Income
Chapter 5: Aggregation of Income, Set-Off and Carry Forward of Losses
Chapter 6: Deductions from Gross Total Income
SECTION IV
Overview, Scenario, Crossword Puzzle
Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source
Chapter 8: Provisions for filing Return of Income and Self Assessment
SECTION V
Chapter 9: Income Tax Liability – Computation and Optimisation
ANSWERS
Section III – Scenario and Crossword Puzzle
Financial Management and Strategic Management
SECTION A-
MODULE 1
Chapter 1: Scope and Objectives of Financial Management
Chapter 3: Financial Analysis and Planning – Ratio Analysis
Chapter 5: Financing Decisions – Capital Structure
Chapter 6: Financing Decisions – Leverages
MODULE 2
Chapter 7: Investment Decisions
Chapter 9: Management of Working Capital
Unit I: Introduction to Working Capital Management
Unit II: Treasury and Cash Management
Unit III: Management of Inventory
Unit IV: Management of Receivables
Unit V: Management of Payables (Creditors)
ICAI - CA Intermediate Study Material - PYQ
Important Link: ICAI CA intermediate Question Papers with Suggested Answers Download