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CA Inter Study Material 2024 (New Scheme) - Papers Wise Study Material

CA Inter Study Material 2024 (New Scheme) - Papers Wise Study Material

Edited By Sumeet Sudarshan | Updated on Jul 11, 2024 09:58 AM IST | #CA Intermediate Exam

The Institute of Chartered Accountant of India (ICAI) has published the CA Inter Study material on its official website - icai.org. The CA Inter 2024 study material is designed as per the new CA Inter syllabus prescribed as per the new ICAI scheme implemented last year. The upcoming CA Inter May 2024 is scheduled to be held from May 3-13, 2024. It will be the first CA Inter examination to be held under the new ICAI scheme.

Candidates who have registered for the exam can download CA Intermediate 2024 study material pdf from the official website by visiting the new scheme tab. CA Intermediate study material 2024 includes all the important topics and subtopics of CA Intermediate syllabus. Hence, it is important for the candidates to refer to the study material during their preparation for the CA Intermediate exam 2024. Go through the complete article to know how to download the ICAI intermediate study material and other important details.

CA Intermediate 2024 Subjects

As per the new ICAI scheme, the CA Inter exam consists of six subjects. The full list of subjects is given below.

CA Inter Subjects

Sl. No

Paper Name

1

Advanced Accounting

2

Corporate And Other Laws

Part I: Company Law And Limited Liability Partnership Law

Part Ii: Other Laws

3

Taxation

Section A: Income Tax Law

Section B: Goods and Services Tax

4

Cost and Management Accounting

5

Auditing and Ethics

6

Financial Management And

Strategic Management

Section A: Financial Management

Section B: Strategic Management

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How to Download CA Inter study material 2024?

Candidates can follow the below mentioned steps to download the CA Intermediate 2024 study material.

Step 1 - Visit the official website - icai.org

Step 2 - Click on “Intermediate course "displayed under “New Scheme of Education and Training" tab

Step 3 - Check the list of CA Intermediate chapter wise topics and papers

Step 4 - Click on each paper to download CA Intermediate study material in PDF format

CA Inter Study Material 2024: Download Links and Topics

Given in the tables below are the download link to the study material of CA Inter 2024. Candidates can also find all the modules, chapters and topics contained in each of the papers. The CA Inter May 2024 would be the first CA Inter exam to be held under the new scheme.

CA Inter Study Material Download Link

ParticularsDownload Link
CA Inter 2024 Study MaterialCA Inter Study Material PDF Download
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CA Inter Advanced Accounting 2024 Study Material Topics

ParticularsDetails
Module 1
ChaptersUnits
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 2
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 2: Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies

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 2: Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statements

Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures

Module 3
Chapter 11: Financial Statements of Companies

Unit 1: Preparation of Financial Statements

Unit 2: Cash Flow Statement

Chapter 12: Buyback of Securities-

Chapter 13: Amalgamation of Companies

-
Chapter 14: Accounting for Reconstruction of Companies-
Chapter 15: Accounting for Branches including Foreign Branches-
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CA Intermediate study material 2024 - Paper 2 - Corporate and Other Laws

Particulars
Part I: Company Law and Limited Liability Partnership Law
Module 1
Chapter 1: Preliminary
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
Chapter 1: The General Clauses Act, 1897

Chapter 2: Interpretation of Statutes

Chapter 3: The Foreign Exchange Management Act, 1999

CA Intermediate 2024 study material - Paper 3 - Taxation

ParticularsDetails
Section A: Income Tax Law
Module 1
Section I
Chapter 1: Basic Concepts

Chapter 2: Residence and Scope of Total Income

Section II

Chapter 3: 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 2
Section III
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

Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source
-
Chapter 8: Provisions for filing Return of Income and Self Assessment
-
Chapter 9: Income Tax Liability – Computation and Optimisation
-
Section B: Goods and Services Tax
Module 1
Chapter 1: GST in India – An Introduction
-
Chapter 2: Supply under GST
-
Chapter 3: Charge of GST
-
Chapter 4: Place of Supply
-
Chapter 5: Exemptions from GST
-
Chapter 6: Time of Supply
-

Chapter 7: Value of Supply

-
Module 2
Chapter 8: Input Tax Credit
-
Chapter 9: Registration
-
Chapter 10: Tax Invoice; Credit and Debit Notes
-

Chapter 11: Accounts and Records

-
Chapter 12: E-Way Bill
-

Chapter 13: Payment of Tax

-
Chapter 14: Tax Deduction at Source and Collection of Tax at Source
-
Chapter 15: Returns
-

CA Intermediate study material 2024 - Paper 4 - Cost and Management Accounting

ParticularsDetails
Module 1
ChaptersUnits
Chapter 1: Introduction to Cost and Management Accounting
-
Chapter 2: Material Cost
-
Chapter 3: Employee Cost and Direct Expenses
-
Chapter 4: Overheads – Absorption Costing Method
-
Chapter 5: Activity Based Costing
-
Chapter 6: Cost Sheet
-
Chapter 7: Cost Accounting Systems
-
Module 2
Chapter 8: Unit & Batch Costing
-
Chapter 9: Job Costing
-
Chapter 10: Process & Operation Costing
-
Chapter 11: Joint Products and By Products
-
Chapter 12: Service Costing
-

Chapter 13: Standard Costing


Chapter 14: Marginal Costing
-
Chapter 15: Budgets and Budgetary Control
-

CA Inter 2024 study material - Paper 5 - Auditing and Ethics

ParticularsDetails
Module 1
ChaptersUnits
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 4: Audit Evidence
-

Chapter 5: Audit of Items of Financial Statements

-
Module 2
Chapter 6: Audit Documentation
-
Chapter 7: Completion and Review
-
Chapter 8: Audit Report
-
Chapter 9: Special Features of Audit of Different Type of Entities
-
Chapter 10: Audit of Banks
-
Chapter 11: Ethics and Terms of Audit Engagements
-

CA Intermediate Study Material 2024 - Paper 6 - Financial Management and Strategic Management

ParticularsDetails
Section A: Financial Management
Module 1
ChaptersUnits
Chapter 1: Scope and Objectives of Financial Management
-
Chapter 2: Types of Financing
-
Chapter 3: Financial Analysis and Planning – Ratio Analysis
-
Chapter 4: Cost of Capital
-
Chapter 5: Financing Decisions – Capital Structure
-
Chapter 6: Financing Decisions – Leverages
-
Module 2
Chapter 7: Investment Decisions
-
Chapter 8: Dividend Decision
-
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)

Unit VI: Financing of Working Capital




CA Intermediate 2024 revision test papers

Candidates preparing for CA Intermediate examination should practice the revision test papers to know the structure of the papers included in the programme. Candidates can find CA intermediate revision test papers in both English and Hindi. Download CA Inter revision test papers from the link given in the below table.

CA Intermediate revision test papers May 2024 - Download link

CA Intermediate 2024 study material: Mock test papers

Candidates should also attempt CA Inter mock test papers 2024 during their preparation for the exam. It is an important component of ICAI inter study material. It will provide them a good understanding of the CA Intermediate exam pattern, their difficulty level and other relevant information. It will also give the candidates enough confidence and help them to learn the time management skills required during the actual examination.

CA Intermediate 2024 sample papers

Candidates preparing for the CA Inter 2024 should practice the sample papers to get a good understanding of the question pattern and their difficulty level. Solving CA Inter sample papers 2024 will also help the candidates to access their strengths and weaknesses. Hence, it is important for the candidates to practice sample papers of CA Intermediate 2024 regularly.

Preparation Tips For CA Intermediate exam 2024

  • Candidates may follow the below-mentioned tips while preparing for the CA Inter 2024.

  • Candidates should refer to the CA Intermediate syllabus and exam pattern ahead of their preparation for the exam.

  • Candidates should have a proper study plan based on their strengths and weaknesses.

  • They should go through the recommended CA Intermediate books 2024 as well as study material.

  • Candidates should practice the sample papers regularly to know the type of questions asked in the exam and get prepared for the exam accordingly.

You may also check -

Frequently Asked Questions (FAQs)

1. How many papers will be there in CA Intermediate 2024 new syllabus?

There will be a total of 6 papers in CA Intermediate 2024.

2. What are the benefits of solving CA Intermediate sample papers?

Solving CA Inter sample papers will provide a good insight into the question pattern and their difficulty level. Candidates will also find the best way to access their strengths and weaknesses and prepare for the exam accordingly. 

3. Why should I attempt CA Inter mock tests before the exam?

Attempting CA Intermediate mock tests will help you to know the exam pattern, duration of the exam, marking scheme and other relevant information about the exam. You will also learn the time management skills required to attempt the questions in the actual exam. 

4. Which study material is best for CA Inter?

Candidates can refer to the official study material released by ICAI as it will contain up to date and relevant material.

5. How do I get CA Intermediate study material?

CA Intermediate study material can be obtained form the official website of ICAI - icai.org under the new scheme of education and training tab.

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Questions related to CA Intermediate Exam

Have a question related to CA Intermediate Exam ?

Hello,


CMA or Cost and Management Accounting is a certificate course providing CMA designation to the qualifiers. CMA has both descriptive and objective questions. CMA foundation is a mixture of questions. It is a three hour long exam conducted by ICMAI and it is a paper based on mainly class 12th concepts.

CMA examination has a mixture of objective and descriptive questions.


I hope this helps,


All the best

Hello Aspirant,

Hope you are doing great.  A common course that covers accounting, taxation, financial analysis, and financial economics is called chartered accountancy, or CA. The three-level CA course offered in India is in high demand both domestically and internationally. Delhi, Bangalore, Mumbai, and Ahmedabad are a few of the most well-known Indian cities for studying accounting. Students frequently see each other studying B.Com and CA at the same time. Students from Nepal are also seen travelling to India to enroll in a CA programme in addition to students from India.

In India, CA programmes are typically offered by private and semi-government institutions. The Institute of Chartered Accountants of India (ICAI) considers the students certified and qualified Chartered Accountants after they complete this course (CAs).

Top CA Colleges in India:

  • Vista Academy, Dehradun
  • ETEN CA, Guwahati
  • PIRON Scholl of Business and Finance, Mumbai
  • Siddhartha Academy, Thane
  • Navkar Institute, Ahmedabad
  • The Institute of Chartered Accountants of India (ICAI), Noida
  • Indian Institute of Finance and Accounts, Pune
  • Pearn Accountants, International Accountants and Business Consultants, Kochi
  • Zell Education Mumbai
  • CMS For CA, Hyderabad
  • PIRON School of Business and Finance, Bangalore
  • International School of Financial Studies, Secunderabad

ALL THE BEST

Hi,

For being eligible for the direct entry route in CA i.e for giving CA Intermediate exam directly without apppearing for the CA foundation exam you need to atleast complete your graduation. Since you have just completed your second semester exam you are not eligible for the direct entry route as you have not completed your graduation. Hence, you must prepare for your CA foundation exam first . Only when you clear CA foundation you will be eligibe for appearing for your CA intermediate exam.

Hope this helps

Thanks

Hi

To become a CA one needs to go through given 4 levels, listed below :-

1) ca foundation

2 ) ca intermediate

3) articleship Training

4 )ca final

>>>>>>>>> Class 12th pass students need to start with foundation

>>>>>>>>>>> while graduates

  • commerce graduates with at least 55%

  • and non commerce graduate with at least 60% in their graduation

don't have to go through CA Foundation, they can start directly start from level 2 i. e CA Intermediate through direct scheme.

As you are a BA i. e non- commerce graduate with 71 %  i. e more than 60 % , so yes, you can definitely  directly start with CA Intermediate through direct entry scheme   .

To register you need to visit the  official website i. e icai.org (http://icai.org/) . And after registration you need at least 8 months of study to appear  for CA intermediate examination.

Each level you need to go through is described below briefly :-

----------------)  2. CA Intermediate

In your CA Intermediate, you have 2 groups with 4 papers or subjects in each group

>>>>>CA Intermediate Group 1:-  You have following subjects :-

*accounting

* cost and management accounting

*corporate and Other laws

* taxation


>>>>>CA Intermediate Group 2:-  You have following subjects :-

*advanced accounting

*enterprise information systems & strategic management

*auditing and assurance

*financial management & economics for finance

In oder to clear CA intermediate , you need at least 40% marks  individually in each  subjects and at least 50% in overall aggregate .


----------------) 3.  Articleship Training

You can register for articleship after 1 or  both groups of CA Intermediate. Articleship Training is of 3 years. During the last 2 years of your Articleship Training you  have to complete your AICITSS i. e Advanced Integrated Course on Information Technology and Soft Skills

----------------) 4. CA Final Group

After qualifying both groups of CA Intermediate, you become eligible for CA Final registration. And can appear in CA final examinations either after completion of your Articleship Training or when you are in the last 6 months of your articleship training.

There are 2 groups with 4 subjects in each which are given below:-

>>>>>CA Final Group 1:

*financial reporting

*advanced auditing and professional ethics

*strategic financial management

*corporate and allied Laws


>>>>>CA Final Group 2:


*advanced Management Accounting

*direct Tax Laws

*indirect Tax Laws

*information Systems Control and Audit

After the completion of articleship training and clearing CA Final , you become eligible for applying for the membership of the Institute of Chartered Accountants of India after which become a CA.

For detailed information visit

https://finance.careers360.com/articles/how-to-become-a-ca-in-india

Thank you


Hello,

The last date to register for CA Intermediate 2022 November is March 1, 2022. The Institute of Chartered Accountants of India (ICAI) keeps the registration for CA Intermediate open throughout the year.  To register for CA Intermediate course, candidates have two options - admission through direct entry route or after clearing CA Foundation exam. There is no upper age limit for CA Intermediate registration. Candidates who are in their final year of graduation can also register for the CA Intermediate course on a provisional basis.

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