CA Intermediate Study Material 2020
CA Intermediate Study Material 2020 - The Institute of Chartered Accountancy of India has released referencer for quick revision for CA Intermediate 2020. ICAI has already released the CA Intermediate 2020 study material in pdf form. The CA Intermediate study material 2020 is based upon the official syllabus and students can get detailed knowledge about each chapter and topic through the module-wise study material. The official study material for CA Inter May 2020 session can be accessed from the BoS Knowledge Portal in the student section of the official website of ICAI. The detailed official study material of CA Intermediate 2020 May session can be found in this article. The CA Intermediate Study Material 2020 will comprise detailed explanations of each chapter and topics. Candidates can also access the CA Inter 2020 mock test papers, sample papers, revision test papers, previous year question papers and other helpful study material through this article.
Latest: ICAI has released the CA Intermediate Important Dates 2020 for November cycle II. Also, check out CA Intermediate Syllabus 2020.
Important Note: ICAI announced some modifications in the existing CA Intermediate Syllabus. Some of these changes have already been implemented in the November 2019 session of CA Inter and some other changes shall be applicable from the CA Intermediate May 2020 session. Students preparing for the upcoming session must carefully go through the syllabus carefully before starting their preparations.
CA Intermediate Study Material 2020
Students preparing for CA Inter May 2020 session must take help of the official study material made available by ICAI on its official website. The CA Intermediate study material 2020 is available in both English and Hindi medium. Candidates are advised to take help of the official study material of CA Intermediate May 2020 session available through the official website as it has been designed specifically for the course with detailed emphasis on each and every topic. The subject, module and topic wise study material of CA Inter May session 2020 can be found below:
CA Intermediate Study Material (May 2020) Paper 1: Accounting
Chapter Number | Topic/Chapter Name | |
Module 1 | ||
Initial Pages | ||
1 | Introduction to Accounting Standards | |
2 | Framework for Preparation and Presentation of Financial Statements | |
3 | Overview of Accounting Standards - Unit I | |
Overview of Accounting Standards - Unit II | ||
Module 2 | ||
Initial Pages | ||
4 | Financial Statements of Companies - Unit 1 | |
Financial Statements of Companies - Unit 2 | ||
Financial Statements of Companies - Annexure | ||
5 | Profit or Loss Pre and Post Incorporation | |
6 | Accounting for Bonus Issue and Right Issue | |
7 | Redemption of Preference Shares | |
8 | Redemption of Debentures | |
Module 3 | ||
Initial Pages | ||
9 | Investment Accounts | |
10 | Insurance Claims for Loss of Stock and Loss of Profit | |
11 | Hire Purchase and Instalment Sale Transactions | |
12 | Departmental Accounts | |
13 | Accounting for Branches Including Foreign Branches | |
14 | Accounts from Incomplete Records | |
Accounting Pronouncements | ||
Initial Pages | ||
Part I: Framework for Preparation and Presentation of Financial Statements | ||
Part II: Applicability of Accounting Standards | ||
Part III: Accounting Standards | ||
CA Intermediate Study Material (May 2020) Paper-2: Corporate and Other Laws
Chapter Number | Topic/Chapter Name | |
Part 1: Company Law | ||
Initial Pages | ||
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 | ||
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 | |
CA Intermediate Study Material (May 2020) Paper-3-Cost and Management Accounting
Chapter Number | Topic/Chapter Name | |
Module 1 | ||
Initial Pages | ||
1 | Introduction to Cost and Management Accounting | |
2 | Material Cost | |
3 | Employee Cost and Direct Expenses | |
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 | |
CA Intermediate Study Material (May 2020) Paper-4-Cost and Management Accounting
Chapter Number | Topic/Chapter Name | |
Section A - Income Tax Law | ||
Module 1 | ||
Initial Pages | ||
1 | Basic Concepts | |
2 | Residence and Scope of Total Income | |
3 | Incomes which do not form part of Total Income | |
Module 2 | ||
| Initial Pages | Download | |
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 | |
Sec-B: Indirect Taxes | ||
Module 1 | ||
Initial Pages | ||
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 | |
CA Intermediate Study Material (May 2020) Paper-5-Cost and Management Accounting
Chapter Number | Topic/Chapter Name | |
Module 1 | ||
Initial Pages | ||
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 | ||
CA Intermediate Study Material (May 2020) Paper-6: Auditing and Assurance
Chapter Number | Topic/Chapter Name | |
Module 1 | ||
Initial Pages | ||
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 | ||
CA Intermediate Study Material (May 2020) Paper-7: Enterprise Information Systems & Strategic Management
Chapter Number | Topic/Chapter Name | |
Module 1 | ||
Initial Pages | ||
1 | Automated Business Processes | |
2 | Financial and Accounting Systems | |
3 | Information Systems and its Components | |
4 | E-Commerce, M-Commerce and Emerging Technologies | |
Corrigendum to : E-Commerce, M-Commerce and Emerging Technologies | ||
5 | Core Banking Systems | |
References | ||
Glossary | ||
Paper-7 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 | |
CA Intermediate Study Material (May 2020) Paper-8: Financial Management & Economics for Finance
Chapter Number | Topic/Chapter Name | |
Paper-8 Section-A: Financial Management | ||
Module-1 | ||
Initial Pages | ||
1 | Scope and Objectives of Financial Management | |
2 | Types of Financing | |
3 | Financial Analysis and Planning - Ratio Analysis | |
4 | Cost of Capital | |
5 | Financing Decisions - Capital Structure | |
6 | Financing Decisions - Leverages | |
Appendix - Financial Tables | ||
Module-2 | ||
Initial Pages | ||
7 | Investment Decisions | |
8 | Risk Analysis in Capital Budgeting | |
9 | Dividend Decisions | |
10 | 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 | ||
Appendix - Financial Tables | ||
Paper-8 Section-B: Economics for Finance | ||
Initial Pages | Download | |
1 | Determination of National Income: Unit I: National Income Accounting | |
Unit II: The Keynesian Theory of Determination of National Income | ||
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 | ||
3 | Money Market: Unit I: The Concept of Money Demand : Important Theories | |
Unit II: The Concept of Money Supply | ||
Unit III: Monetary Policy | ||
4 | International Trade: Unit I: Theories of International Trade | |
Unit II: The Instruments of Trade Policy | ||
Unit III: Trade Negotiations | ||
Unit IV: Exchange Rate and Its Economic Effects | ||
Unit V: International Capital Movements | ||
Glossary | ||
CA Intermediate Revision Test Papers - May 2020
The CA Intermediate Study Material 2020 is not just limited to the topic wise explanation, candidates can also take help of the revision test papers. The CA Intermediate 2020 revision test papers are based on the official syllabus and will help candidates to take a stock of their preparations. The revision test papers of CA Inter May 2020 session can be found below:
CA Intermediate Revision Test Papers 2020
Paper Names | Download links |
Paper-1: Accounting | |
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 |
CA Intermediate Referencer for Quick Revision
ICAI has also released a referencer for quick revision for students preparing for the upcoming CA Inter May 2020 session. The referencer for quick revision released by ICAI can be found in the table below:
| Group | |
| Group A | Click Here |
| Group B | Click Here |
CA Intermediate Study Material 2020: Mock Test
Attempting mock tests is a very nice way to check your preparations for the exam and most importantly get a real feel of the exam. Students by attempting CA Intermediate mock test papers will get aware of many important aspects of the exam such as type of questions asked, time management, marking scheme etc. The mock test papers of CA Intermediate May 2020 can be found below;
CA Intermediate Mock Test Papers 2020
Paper Names | Question | Answer |
Paper-1: Accounting | ||
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 |
CA Intermediate Previous Year Question Papers
Apart from the above-given study material candidates can also take help of previous year question papers of CA Intermediate to know the pattern of questions, difficulty level and other important aspects of the exam. Solving previous year question papers of CA Inter is a very good way to get a grip over their preparations and also get a clear idea of how the exam will be conducted. The previous year question papers of CA Intermediate can be downloaded from the table below:
CA Intermediate Previous Year Question Papers
Paper Names | Download links |
Paper-1: Accounting | |
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 |
Frequently Asked Question (FAQs) - CA Intermediate Study Material 2020
Question: Is ICAI's CA Intermediate study material enough for the exam?
Answer:
Taking coaching classes or opting for self-study depends all on the candidate’s ability. Unlike CA Foundation, CA Intermediate does not constitute of basic questions so the online study material may not be sufficient.
Question: How can I prepare for CA Intermediate 2019?
Answer:
Candidates can check the study material of CA Intermediate 2019 provided online. This will help them understand the concepts and the mock test papers, revision papers, previous years’ question papers, etc. will help them test their preparation level.
Question: Do I need any login credentials to obtain the CA Intermediate study material 2019?
Answer:
No. The online BoS Knowledge Portal has all the CA Intermediate 2019 study material readily available for download.
Question: When will CA Intermediate November be conducted?
Answer:
CA Intermediate 2019 will be conducted from November 2 and November 16, 2019.
Question: Will there be any negative marking?
Answer:
No. There is no concept of negative marking.
Question: What are the changes brought by ICAI in the November 2019 syllabus of CA Intermediate?
Answer:
The changes brought for November 2019 can be found through CA Intermediate syllabus 2019.
Question: Does CA Intermediate study material cover the whole of syllabus?
Answer:
Yes, because CA Intermediate study material 2019 is available on the official platform specifically for student reference, one can surely rely that it covers all the facets of syllabus.
Question: Are official suggested answers for November 2019 session provided on the knowledge portal?
Answer:
No, the same is expected to be available after declaration of CA Intermediate result 2019 for the respective session.
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Questions related to The Institute of Chartered Accountants of India, New Delhi
When is the last date to register for articleship after ITT and orientation course for november 2021 CA inter exam through direct entry route?
Hello student you may register yourself through direct entry till 31st January 2021 and start your internship immediately to complete 09 months of practical training to be eligible to fill up the examination Form of CA Intermediate November 2021 examination.
Feel free to comment if you've any doubt
Good luck
Answer laterDear sir, pleanse make sure to me ... if i selected hindi mediam of CA Foundation Course so that could u tell me the question paper is in English also or not becouse the Economics and Mathmetics are prepared in english by me. what should i do ???
Hi,
If you have chosen Hindi medium , then question paper will obviously be in Hindi Language. You cannot differ in language for different papers. So, I would suggest you to choose the medium wisely. You can sleect only one for course and question paper will be mentioned in that language only.
How can I download the delecration of student form for November 2020
Can you tell for which exam or purpose you want to know about declaration form, I can give correct information only when you tell that.
After filling of the registration form online for ca final new course, whether the form & supporting documents need to be physically submitted at the regional office of ICAI. please clarify.
Now everything is done online through the ICAI portal. So there is no need for physical submission of documents. You have to submit the form on the ssp portal. You need not go to the institute for submitting the documents.
can a government teacher do chartered accountant course?
hello aspirant..
Yes , it is possible
Govt Employee can take Sabbatical to do CA if granted in which case employee will be paid salary and all perks for upto 3 yrs while doing CA.
Otherwise Employee can do CA Foundation course in their own time and write exam in their own time
HOPE IT WOULD HAVE HELPED YOU
ALL THE BEST
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