CA Intermediate Study Material Nov 2023 (New Scheme) - Papers Wise Study Material

Study Material applicable for May, 2022 examination onwards

Subjects

Edition, Month and Year

Paper 1: Accounting

September 2021

Paper 2: Corporate and Other Laws

September 2021

Paper 3: Cost and Management Accounting

September 2021

Paper 4: Taxation

August 2021

Group II

Paper-5: Advanced Accounting

September 2021

Paper-6: Auditing and Assurance

September 2021

Paper-7: Enterprise Information Systems & Strategic Management

September 2021

Paper-8: Financial Management & Economics for Finance

Section A: Financial Management

Section B: Economics for Finance

September 2021

Chapter number

Topic name

Pdf download Link (English)

Pdf download link (Hindi)

Module 1

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Initial pages

Chapter 1

Introduction to Accounting Standard

Chapter 2

Frame for Preparation and Presentation of Financial Statements

Chapter 3

Overview of Accounting Standards

Unit 1: Applicability of Accounting Standards

Unit 2: Overview of Accounting Standards

Module 2

Chapter 4

Financial Statements of Companies

Unit 1: Preparation of Financial Statements

Unit 2: Cash Flow Statement

Annexure

Chapter 5

Profit or Loss Pre and Post Incorporation

Chapter 6

Accounting for Bonus Issue and Right Issue

Chapter 7

Redemption of Preference Shares

Chapter 8

Redemption of Debentures

Module 3

Chapter 9

Investment Accounts

Chapter 10

Insurance Claims for Loss of Stock and Loss of Profit

Chapter 11

Hire Purchase and Instalment Sale Transactions

Chapter 12

Departmental Accounts

Chapter 13

Accounting for Branches Including Foreign Branches

Chapter 14

Accounts from Incomplete Records

Accounting Pronouncements

Part 1

Framework for Preparation and Presentation of Financial Statements

Part 2

Applicability of Accounting Standards to various entities

Part 3

Accounting Standards

Chapter number

Topic name

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Part I: Company Law

Initial Pages

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1

Preliminary

2

Incorporation of Company and Matters Incidental Thereto

3

Prospectus and Allotment of Securities

4

Share Capital and Debentures

5

Acceptance of Deposits by Companies

6

Registration of Charges

7

Management & Administration

8

Declaration and Payment of Dividend

9

Accounts of Companies

10

Audit and Auditors

Part II: Other Laws

Initial Pages

Chapter 1: The Indian Contract Act, 1872

Unit 1: Contract of Indemnity and Guarantee

Unit 2: Bailment and Pledge

Unit 3: Agency

2

The Negotiable Instruments Act, 1881

3

The General Clauses Act, 1897

4

Interpretation of Statutes

Chapter number

Topic name

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Module 1

Initial Pages

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1

Introduction to Cost and Management Accounting

2

Material Cost

3

Employee Cost

4

Overheads: Absorption Costing Method

5

Activity-Based Costing

6

Cost Sheet

7

Cost Accounting System

Module 2

Initial Pages

8

Unit & Batch Costing

9

Job Costing and Contract Costing

10

Process & Operation Costing

11

Joint Products & By-Products

12

Service Costing

13

Standard Costing

14

Marginal Costing

15

Budget and Budgetary Control

Chapter number

Topic name

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Section A: Income-tax Law

Module 1

Initial Pages

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1

Basic Concepts

2

Residence and Scope of Total Income

3

Incomes which do not form part of Total Income

Module 2

Initial Pages

4: Heads of Income

Unit 1: Salaries

Unit 2: Income from House Property

Unit 3: Profits and Gains of Business or Profession

Unit 4: Capital Gains

Unit 5: Income from Other Sources

Module 3

Initial Pages

5

Income of Other Persons included in Assessee’s Total Income

6

Aggregation of Income, Set-off and Carry Forward of Losses

7

Deductions from Gross Total Income

8

Computation of Total Income and Tax Payable

9

Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source

10

Provisions for filing Return of Income and Self-assessment

Section B: Indirect Taxes

Module 1

Initial Pages

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1

GST in India - An Introduction

2

Supply under GST

3

Charge of GST

4

Exemptions from GST

5: Time and Value of Supply

Unit I: Time of Supply

Unit II: Value of Supply

Module 2

Initial Pages

6

Input Tax Credit

7

Registration

8

Tax Invoice: Credit and Debit Notes; E-way Bill

9

Payment of Tax

10

Returns

Chapter number

Topic name

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Module 1

Initial Pages

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1

Application of Accounting Standards

2: Partnership Accounts

Unit 1: Dissolution of Partnership Firms

Unit 2: Amalgamation, Conversion and Sale of Partnership Firms

Module 2

Initial Pages

3

Accounting for Employee Stock Option Plans

4

Buyback of Securities and Equity Shares with Differential Rights

5

Amalgamation of Companies

6

Internal Reconstruction

7

Liquidation of Companies

Appendix: Schedule-III to The Companies Act, 2013

Module 3

Initial Pages

8: Financial Statements of Banking Companies

Unit 1: Some Relevant Provisions of The Banking Regulations Act, 1949

Unit 2: Books of Accounts, Returns and Forms of Financial Statements

Unit 3: Capital Adequacy Norms

Unit 4: Income Recognition, Classification of Assets and Provisions

Unit 5: Some Special Transactions of Banks

Unit 6: Preparation of Financial Statements of Banks

Annexures

9

Non-Banking Financial Companies

10

Consolidated Financial Statements

Accounting Pronouncements

Initial Pages

Accounting Standards

Chapter number

Topic name

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Module 1

Initial Pages

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1

Nature, Objective and Scope of Audit

2

Audit Strategy, Audit Planning and Audit Programme

3

Audit Documentation and Audit Evidence

4

Risk Assessment and Internal Control

5

Fraud and Responsibilities of the Auditor in this Regard

6

Audit in an Automated Environment

7

Audit Sampling

8

Analytical Procedures

Module 2

Initial Pages

9

Audit of Items of Financial Statements

10

The Company Audit

11

Audit Report

12

Audit of Banks

13

Audit of Different Types of Entities

Auditing Pronouncements

Initial Pages

Announcements of the Council

Standards

SA 200-299

SA 300-399

SA 500-699

SA 700-799

Chapter number

Topic Name

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Section A: Enterprise Information Systems

Initial Pages

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1

Automated Business Processes

2

Financial and Accounting Systems

3

Information Systems and its Components

4

E-Commerce, M-Commerce and Emerging Technologies

5

Core Banking Systems

References

Glossary

Section B: Strategic Management

Initial Pages

1

Introduction to Strategic Management

2

Dynamics of Competitive Strategy

3

Strategic Management Process

4

Corporate Level Strategies

5

Business Level Strategies

6

Functional Level Strategies

7

Organisation and Strategic Leadership

8

Strategy Implementation and Control

Chapter number

Topic name

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Section A: Financial Management

Module 1

Initial Pages

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Chapter 1

Scope and Objectives of Financial Management

Chapter 2

Types of Financing

Chapter3

Financial Analysis and Planning - Ratio Analysis

Chapter 4

Cost of Capital

Chapter 5

Financing Decisions - Capital Structure

Chapter 6

Financing Decisions - Leverages

Appendix - Financial Tables

Module 2

Initial Pages

Chapter 7

Investment Decisions

Chapter 8

Risk Analysis in Capital Budgeting

Chapter 9

Dividend Decisions

Chapter 10

Management of Working Capital

Unit 1: Introduction to Working Capital Management

Unit 2: Treasury and Cash Management

Unit 3: Management of Inventory

Unit 4: Management of Receivables

Unit 5: Management of Payables (Creditors)

Unit 6: Financing of Working Capital

Appendix - Financial Tables

Section B: Economics for Finance

Initial Pages

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Chapter 1:

Determination of National Income

Unit I: National Income Accounting

Unit II: The Keynesian Theory of Determination of National Income

Chapter 2: Public Finance

Unit I: Fiscal Functions: An Overview

Unit II: Market Failure

Unit III: Government Interventions to Correct Market Failure

Unit IV: Fiscal Policy

Chapter 3: Money Market

Unit I: The Concept of Money Demand: Important Theories

Unit II: The Concept of Money Supply

Unit III: Monetary Policy

Chapter 4: International Trade

Unit 1: Theories of International Trade

Unit 3: The Instruments of Trade Policy

Unit 3: Trade Negotiations

Unit 4: Exchange Rate and Its Economic Effects

Unit 5: International Capital Movements

Glossary

Name of the paper

Download link ( As per new syllabus)

Paper-1: Accounting

Group 1 - May 2021

Group 2 - May 2021

Group 1 - November 2021

Group 2 - November 2021

Paper-2: Corporate and Other Laws

Paper-3: Cost and Management Accounting

Paper-4: Taxation

Paper-5: Advanced Accounting

Paper-6: Auditing and Assurance

Paper-7: Enterprise Information Systems & Strategic Management

Paper-8: Financial Management & Economics for Finance

Paper Name

Questions link

Answers link

Paper-1: Accounting

Click here

Click here

Paper-2: Corporate and Other Laws

Click here

Click here

Paper-3: Cost and Management Accounting

Click here

Click here

Paper-4: Taxation

Click here

Click here

Paper-5: Advanced Accounting

Click here

Click here

Paper-6: Auditing and Assurance

Click here

Click here

Paper-7: Enterprise Information Systems & Strategic Management

Click here

Click here

Paper-8: Financial Management & Economics for Finance

Click here

Click here