CA Intermediate Study Material Nov 2023 (New Scheme) - Papers Wise Study Material
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Download PDFCA Intermediate Study Material 2023: The Institute of Chartered Accountant of India (ICAI) provides the study material of CA Intermediate 2023 on its official website - icai.org. Candidates who have registered for the exam can download CA Intermediate 2023 study material from the ICAI BoS Board of Studies knowledge portal in pdf form. CA Intermediate study material 2023 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 2023. Go through the complete article to know how to download CA Intermediate 2023 study material and other important details.
Latest Updates for CA Intermediate Exam
- 09 Jan 2023:
- 25 Oct 2022:
ICAI CA Intermediate admit cards out, to download - Click here
- 31 Aug 2022:
ICAI has extended the last date to fill CA exam form for November session till September 7, 2022 without late fees - Read to know more
Stay up-to date with CA Intermediate Exam News
Latest Update on CA Intermediate 2023 study material
ICAI has released the updated study material for CA Intermediate 2023 exam. Therefore, candidates registered for the CA Inter May session should refer to the new study material mentioned in the table below.
CA Intermediate study material 2023
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 |
How to Download CA Intermediate study material 2023?
Candidates can follow the below mentioned steps to download the CA Intermediate 2023 study material.
Step 1 - Visit the official website - icai.org
Step 2 - Click on “Student” tab and go to “BoS Knowledge Portal”
Step 3 - Click on “Intermediate course displayed under “New Scheme of Education and Training
Step 4 - Check the list of CA Intermediate chapter wise topics and papers
Step 5 - Click on each paper to download CA Intermediate study material in PDF format
CA Intermediate 2023 study material - Paper 1 - Accounting
Chapter number | Topic name | Pdf download Link (English) | Pdf download link (Hindi) |
Module 1 | |||
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 | ||
CA Intermediate study material 2023 - Paper 2 - Corporate and Other Laws
Chapter number | Topic name | Pdf download link (English) | Pdf download link (Hindi) |
Part I: 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 | |||
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 | ||
CA Intermediate 2023 study material - Paper 3 - Cost and Management Accounting
Chapter number | Topic name | Pdf download link (English) | Pdf download link (Hindi) |
Module 1 | |||
Initial Pages | |||
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 | ||
CA Intermediate study material 2023 - Paper 4 - Taxation
Chapter number | Topic name | Pdf download link (English) | Pdf download link (Hindi) |
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 | |||
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 | |||
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 2023 study material - Paper 5 - Advanced Accounting
Chapter number | Topic name | Pdf download link (English) | Pdf download link (Hindi) |
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 2023 - Paper 6 - Auditing and Assurance
Chapter number | Topic name | Pdf download link (English) | Pdf download link (Hindi) |
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 2023 study material - Paper 7 - Enterprise Information System and Strategic Management
Chapter number | Topic Name | Pdf download link (English) | Pdf download link (Hindi) |
Section A: Enterprise Information Systems | |||
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 | ||
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 | ||
CA Intermediate study material 2023 - Paper 8 - Financial Management and Economics for Finance
Chapter number | Topic name | Pdf download link (English) | Pdf download link (Hindi) |
Section A: Financial Management | |||
Module 1 | |||
Initial Pages | |||
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 | |||
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 | |||
CA Intermediate 2023 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 2023 - Download link
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 |
CA Intermediate 2023 study material: Mock test papers
Candidates should also attempt CA intermediate mock test papers 2023 during their preparation for the exam. 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 mock test paper
Paper Name | Questions link | Answers link |
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 2023 sample papers
Candidates preparing for the CA Inter 2023 should practice the sample papers to get a good understanding of the question pattern and their difficulty level. Solving CA inter sample papers 2023 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 2023 regularly.
Preparation Tips For CA Intermediate exam 2023
Candidates may follow the below-mentioned tips while preparing for the CA Inter 2023.
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 2023 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.
Frequently Asked Question (FAQs) - CA Intermediate Study Material Nov 2023 (New Scheme) - Papers Wise Study Material
Question: How can I download CA Intermediate study material?
Answer:
You can download CA intermediate study material by visiting BoS Knowledge Portal available on icai,prg. The direct link to download the study material for the CA Intermediate exam is given here.
Question: How many papers will be there in CA Intermediate 2023 new syllabus?
Answer:
There will be a total of 8 papers in CA Intermediate 2023.
Question: What are the benefits of solving CA Intermediate sample papers?
Answer:
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.
Question: Why should I attempt CA Inter mock tests before the exam?
Answer:
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.
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Questions related to CA Intermediate Exam
Is attempting mock test sufficient for CA Intermediate exam preparation?
Apart from attempting mock tests, candidates should also refer to CA Intermediate sample papers, previous year questions , study material, etc.
Answer laterwhat is the exam pattern of of the CMA exam ? Is it discriptive or objective?
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
who is the best univercity from CA
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
Currently, Im doing my bba and my 2nd semester has just ended. As i want to start my ca preparation, my question is should i prepare for ca foundation exam or directly for ca intermediate exam?
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
I have passed Graduation with B.A Streem with 71% , Can I apply for CA Intermediate ?
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
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