Dear students, welcome to Master Minds India. In this article, we have provided CA intermediate study material based on new scheme or new syllabus. Students can download chapter wise CA intermediate study material in PDF format.
The ICAI has released the new study material for the CA Intermediate course on ICAI Bos portal applicable for the September 2024 & November 2024 exams. This updated material is available in both English and Hindi mediums, ensuring accessibility for a wider range of students.
[New Scheme] CA Intermediate Study Material PDF Download
The CA Intermediate course consists of two groups, each containing three papers. The study material covers all the necessary topics and provides comprehensive resources to help students prepare effectively.
| Advanced Accounting | Click Here to download |
| Corporate and Other Laws | Click Here to download |
| Taxation (Goods and Services Tax) | Click Here to download |
| Taxation (Income-tax Law) | Click Here to download |
| Cost and Management Accounting | Click Here to download |
| Auditing and Ethics | Click Here to download |
| Financial Management and Strategic Management (Paper A) | Click Here to download |
| Financial Management and Strategic Management (Paper B) | Click Here to download |
You Can Also Read:
- CA Intermediate New Study Material
- CA Course Duration After 10th, 12th & Graduation
- Tips to Crack CA in First Attempt
- Time Saving Calculator Tricks for CA Foundation Students
- How to become a CA?
- CA Foundation New Syllabus
- CA Inter New Syllabus
Group I
Paper 1: Advanced Accounting Study Material PDF Download
Advanced Accounting (English Medium)
| Chapter-1 | Introduction to Accounting Standards | Download | |
| Chapter-2 | Framework for Preparation and Presentation of Financial Statements | Download | |
| Chapter 3 | Applicability of Accounting Standards | Download | |
| Chapter 4 (Presentation & Disclosures Based Accounting Standards) | Unit-1 | Accounting Standard 1 Disclosure of Accounting Policies | Download |
| Unit-2 | Accounting Standard 3 Cash Flow Statement | Download | |
| Unit-3 | Accounting Standard 17 Segment Reporting | Download | |
| Unit-4 | Accounting Standard 18 Related Party Disclosures | Download | |
| Unit-5 | Accounting Standard 20 Earnings Per Share | Download | |
| Unit-6 | Accounting Standard 24 Discontinuing Operations | Download | |
| Unit-7 | Accounting Standard 25 Interim Financial Reporting | Download | |
| Chapter 5 (Assets Based Accounting Standards) | Unit-1 | Accounting Standard 2 Valuation of Inventory | Download |
| Unit-2 | Accounting Standard 10 Property, Plant and Equipment | Download | |
| Unit-3 | Accounting Standard 13 Accounting for Investments | Download | |
| Unit-4 | Accounting Standard 16 Borrowing Costs | Download | |
| Unit-5 | Accounting Standard 19 Leases | Download | |
| Unit-6 | Accounting Standard 26 Intangible Assets | Download | |
| Unit-7 | Accounting Standard 28 Impairment of Assets | Download | |
| Chapter 6 (Liabilities Based Accounting Standards) | Unit-1 | Accounting Standard 15 Employee Benefits | Download |
| Unit-2 | AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets | Download | |
| Chapter 7 (Accounting Standards Based on Items Impacting Financial Statement) | Unit-1 | Accounting Standard 4 Contingencies and Events occurring after the Balance Sheet Date | Download |
| Unit-2 | Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies | Download | |
| Unit-3 | Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates | Download | |
| Unit-4 | Accounting Standard 22 Accounting for Taxes on Income | Download | |
| Chapter 8 (Revenue Based Accounting Standards) | Unit-1 | Accounting Standard 7 Construction Contracts | Download |
| Unit-2 | Accounting Standard 9 Revenue Recognition | Download | |
| Chapter 9 (Other Accounting Standards) | Unit-1 | Accounting Standard 12 Accounting for Government Grants | Download |
| Unit-2 | Accounting Standard 14 Accounting for Amalgamations | Download | |
| Chapter 10 (Accounting Standards for Consolidated Financial Statement) | Unit-1 | Accounting Standard 21 Consolidated Financial Statements | Download |
| Unit-2 | Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statements | Download | |
| Unit-3 | Accounting Standard 27 Financial Reporting of Interests in Joint Ventures | Download | |
| Chapter 11 (Financial Statements of Companies) | Unit-1 | Preparation of Financial Statements | Download |
| Unit-2 | Cash Flow Statement | Download | |
| Chapter-12 | Buyback of Securities | Download | |
| Chapter-13 | Amalgamation of Companies | Download | |
| Chapter-14 | Accounting for Reconstruction of Companies | Download | |
| Chapter-14 | Accounting for Branches including Foreign Branches | Download | |
Advanced Accounting (Hindi Medium)
| Chapter-1 | Introduction to Accounting Standards | Download | |
| Chapter-2 | Framework for Preparation and Presentation of Financial Statements | Download | |
| Chapter 3 | Applicability of Accounting Standards | Download | |
| Chapter 4 (Presentation & Disclosures Based Accounting Standards) | Unit-1 | Accounting Standard 1 Disclosure of Accounting Policies | Download |
| Unit-2 | Accounting Standard 3 Cash Flow Statement | Download | |
| Unit-3 | Accounting Standard 17 Segment Reporting | Download | |
| Unit-4 | Accounting Standard 18 Related Party Disclosures | Download | |
| Unit-5 | Accounting Standard 20 Earnings Per Share | Download | |
| Unit-6 | Accounting Standard 24 Discontinuing Operations | Download | |
| Unit-7 | Accounting Standard 25 Interim Financial Reporting | Download | |
| Chapter 5 (Assets Based Accounting Standards) | Unit-1 | Accounting Standard 2 Valuation of Inventory | Download |
| Unit-2 | Accounting Standard 10 Property, Plant and Equipment | Download | |
| Unit-3 | Accounting Standard 13 Accounting for Investments | Download | |
| Unit-4 | Accounting Standard 16 Borrowing Costs | Download | |
| Unit-5 | Accounting Standard 19 Leases | Download | |
| Unit-6 | Accounting Standard 26 Intangible Assets | Download | |
| Unit-7 | Accounting Standard 28 Impairment of Assets | Download | |
| Chapter 6 (Liabilities Based Accounting Standards) | Unit-1 | Accounting Standard 15 Employee Benefits | Download |
| Unit-2 | AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets | Download | |
| Chapter 7 (Accounting Standards Based on Items Impacting Financial Statement) | Unit-1 | Accounting Standard 4 Contingencies and Events occurring after the Balance Sheet Date | Download |
| Unit-2 | Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies | Download | |
| Unit-3 | Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates | Download | |
| Unit-4 | Accounting Standard 22 Accounting for Taxes on Income | Download | |
| Chapter 8 (Revenue Based Accounting Standards) | Unit-1 | Accounting Standard 7 Construction Contracts | Download |
| Unit-2 | Accounting Standard 9 Revenue Recognition | Download | |
| Chapter 9 (Other Accounting Standards) | Unit-1 | Accounting Standard 12 Accounting for Government Grants | Download |
| Unit-2 | Accounting Standard 14 Accounting for Amalgamations | Download | |
| Chapter 10 (Accounting Standards for Consolidated Financial Statement) | Unit-1 | Accounting Standard 21 Consolidated Financial Statements | Download |
| Unit-2 | Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statements | Download | |
| Unit-3 | Accounting Standard 27 Financial Reporting of Interests in Joint Ventures | Download | |
| Chapter 11 (Financial Statements of Companies) | Unit-1 | Preparation of Financial Statements | Download |
| Unit-2 | Cash Flow Statement | Download | |
| Chapter-12 | Buyback of Securities | Download | |
| Chapter-13 | Amalgamation of Companies | Download | |
| Chapter-14 | Accounting for Reconstruction of Companies | Download | |
| Chapter-14 | Accounting for Branches including Foreign Branches | Download | |
Paper 2: Corporate and Other Laws Study Material PDF Download
Topics Covered: The Companies Act, 2013, The Indian Contract Act, 1872, The Negotiable Instruments Act, 1881, and other relevant laws.
Corporate Laws (English Medium)
| Part-I | Chapter-1 | Preliminary | Download | |
| Chapter-2 | Incorporation of Company and Matters Incidental Thereto | Download | ||
| Chapter-3 | Prospectus and Allotment of Securities | Download | ||
| Chapter-4 | Share Capital and Debentures | Download | ||
| Chapter-5 | Acceptance of Deposits by Companies | Download | ||
| Chapter-6 | Registration of Charges | Download | ||
| Chapter-7 | Management & Administration | Download | ||
| Chapter-8 | Declaration and Payment of Dividend | Download | ||
| Chapter-9 | Accounts of Companies | Download | ||
| Chapter-10 | Audit and Auditors | Download | ||
| Chapter-11 | Companies Incorporated Outside India | Download | ||
| Chapter-12 | The Limited Liability Partnership Act, 2008 | Download | ||
| Part-II | ||||
| Chapter-1 | The General Clauses Act, 1897 | Download | ||
| Chapter-2 | Interpretation of Statutes | Download | ||
| Chapter-3 | The Foreign Exchange Management Act, 1999 | Download | ||
Corporate Laws (Hindi Medium)
| Part-I | Chapter-1 | Preliminary | Download | |
| Chapter-2 | Incorporation of Company and Matters Incidental Thereto | Download | ||
| Chapter-3 | Prospectus and Allotment of Securities | Download | ||
| Chapter-4 | Share Capital and Debentures | Download | ||
| Chapter-5 | Acceptance of Deposits by Companies | Download | ||
| Chapter-6 | Registration of Charges | Download | ||
| Chapter-7 | Management & Administration | Download | ||
| Chapter-8 | Declaration and Payment of Dividend | Download | ||
| Chapter-9 | Accounts of Companies | Download | ||
| Chapter-10 | Audit and Auditors | Download | ||
| Chapter-11 | Companies Incorporated Outside India | Download | ||
| Chapter-12 | The Limited Liability Partnership Act, 2008 | Download | ||
| Part-II | ||||
| Chapter-1 | The General Clauses Act, 1897 | Download | ||
| Chapter-2 | Interpretation of Statutes | Download | ||
| Chapter-3 | The Foreign Exchange Management Act, 1999 | Download | ||
Paper 3: Taxation Study Material PDF Download
Section A: Income-tax Law
Topics Covered: Basic Concepts, Residential Status, Income from Salaries, House Property, Profits and Gains of Business or Profession, Capital Gains, and Other Sources.
Section B: Goods and Services Tax (GST)
Topics Covered: Concepts of GST, Supply, Levy and Collection, Input Tax Credit, Registration, Tax Invoice, Credit and Debit Notes, Returns, and Payment of Tax.
Taxation (English Medium)
| Income-tax Law | ||||
| Chapter-1 | Basic Concepts | Download | ||
| Chapter-2 | Residence and Scope of Total Income | Download | ||
| Chapter 3(Heads of Income) | Unit-1 | Salaries | Download | |
| Unit-2 | Income from House Property | Download | ||
| Unit-3 | Profits and Gains of Business or Profession | Download | ||
| Unit-4 | Capital Gains | Download | ||
| Unit-5 | Income from Other Sources | Download | ||
| Chapter-4 | Income of Other Persons included in Assessee’s Total Income | Download | ||
| Chapter-5 | Aggregation of Income, Set-Off and Carry Forward of Losses | Download | ||
| Chapter-6 | Deductions from Gross Total Income | Download | ||
| Chapter-7 | Advance Tax, Tax Deduction at Source and Tax Collection at Source | Download | ||
| Chapter-8 | Provisions for filing Return of Income and Self Assessment | Download | ||
| Chapter-9 | Income Tax Liability – Computation and Optimisation | Download | ||
| Goods and Services Tax | ||||
| Chapter-1 | GST in India – An Introduction | Download | ||
| Chapter-2 | Supply under GST | Download | ||
| Chapter-3 | Charge of GST | Download | ||
| Chapter-4 | Place of Supply | Download | ||
| Chapter-5 | Exemptions from GST | Download | ||
| Chapter-6 | Time of Supply | Download | ||
| Chapter-7 | Value of Supply | Download | ||
| Chapter-8 | Input Tax Credit | Download | ||
| Chapter-9 | Registration | Download | ||
| Chapter-10 | Tax Invoice; Credit and Debit Notes | Download | ||
| Chapter-11 | Accounts and Records | Download | ||
| Chapter-12 | E-Way Bill | Download | ||
| Chapter-13 | Payment of Tax | Download | ||
| Chapter-14 | Tax Deduction at Source and Collection of Tax at Source | Download | ||
| Chapter-15 | Returns | Download | ||
Taxation (Hindi Medium)
| Income-tax Law | ||||
| Chapter-1 | Basic Concepts | Download | ||
| Chapter-2 | Residence and Scope of Total Income | Download | ||
| Chapter 3(Heads of Income) | Unit-1 | Salaries | Download | |
| Unit-2 | Income from House Property | Download | ||
| Unit-3 | Profits and Gains of Business or Profession | Download | ||
| Unit-4 | Capital Gains | Download | ||
| Unit-5 | Income from Other Sources | Download | ||
| Chapter-4 | Income of Other Persons included in Assessee’s Total Income | Download | ||
| Chapter-5 | Aggregation of Income, Set-Off and Carry Forward of Losses | Download | ||
| Chapter-6 | Deductions from Gross Total Income | Download | ||
| Chapter-7 | Advance Tax, Tax Deduction at Source and Tax Collection at Source | Download | ||
| Chapter-8 | Provisions for filing Return of Income and Self Assessment | Download | ||
| Chapter-9 | Income Tax Liability – Computation and Optimisation | Download | ||
| Goods and Services Tax | ||||
| Chapter-1 | GST in India – An Introduction | Download | ||
| Chapter-2 | Supply under GST | Download | ||
| Chapter-3 | Charge of GST | Download | ||
| Chapter-4 | Place of Supply | Download | ||
| Chapter-5 | Exemptions from GST | Download | ||
| Chapter-6 | Time of Supply | Download | ||
| Chapter-7 | Value of Supply | Download | ||
| Chapter-8 | Input Tax Credit | Download | ||
| Chapter-9 | Registration | Download | ||
| Chapter-10 | Tax Invoice; Credit and Debit Notes | Download | ||
| Chapter-11 | Accounts and Records | Download | ||
| Chapter-12 | E-Way Bill | Download | ||
| Chapter-13 | Payment of Tax | Download | ||
| Chapter-14 | Tax Deduction at Source and Collection of Tax at Source | Download | ||
| Chapter-15 | Returns | Download | ||
Group II – CA Inter Study Material
Paper 4: Cost and Management Accounting Study Material PDF Download
Topics Covered: Costing Techniques, Budgeting, Standard Costing, Marginal Costing, and Decision Making.
Cost and Management Accounting (English Medium)
| Chapter-1 | Introduction to Cost and Management Accounting | Download |
| Chapter-2 | Material Cost | Download |
| Chapter-3 | Employee Cost and Direct Expenses | Download |
| Chapter-4 | Overheads – Absorption Costing Method | Download |
| Chapter-5 | Activity Based Costing | Download |
| Chapter-6 | Cost Sheet | Download |
| Chapter-7 | Cost Accounting Systems | Download |
| Chapter-8 | Unit & Batch Costing | Download |
| Chapter-9 | Job Costing | Download |
| Chapter-10 | Process & Operation Costing | Download |
| Chapter-11 | Joint Products & By-Products | Download |
| Chapter-12 | Service Costing | Download |
| Chapter-13 | Standard Costing | Download |
| Chapter-14 | Marginal Costing | Download |
| Chapter-15 | Budgets and Budgetary Control | Download |
Cost and Management Accounting (Hindi Medium)
| Chapter-1 | Introduction to Cost and Management Accounting | Download |
| Chapter-2 | Material Cost | Download |
| Chapter-3 | Employee Cost and Direct Expenses | Download |
| Chapter-4 | Overheads – Absorption Costing Method | Download |
| Chapter-5 | Activity Based Costing | Download |
| Chapter-6 | Cost Sheet | Download |
| Chapter-7 | Cost Accounting Systems | Download |
| Chapter-8 | Unit & Batch Costing | Download |
| Chapter-9 | Job Costing | Download |
| Chapter-10 | Process & Operation Costing | Download |
| Chapter-11 | Joint Products & By-Products | Download |
| Chapter-12 | Service Costing | Download |
| Chapter-13 | Standard Costing | Download |
| Chapter-14 | Marginal Costing | Download |
| Chapter-15 | Budgets and Budgetary Control | Download |
Paper 5: Auditing and Ethics Study Material PDF Download
Topics Covered: Auditing Concepts, Standards on Auditing, Audit Procedures, Company Audit, Audit Reports, and Professional Ethics
Auditing and Ethics
| Chapter-1 | Nature, Objective and Scope of Audit | Download |
| Chapter-2 | Audit Strategy, Audit Planning and Audit Programme | Download |
| Chapter-3 | Risk Assessment and Internal Control | Download |
| Chapter-4 | Audit Evidence | Download |
| Chapter-5 | Audit of Items of Financial Statements | Download |
| Chapter-6 | Audit Documentation | Download |
| Chapter-7 | Completion and Review | Download |
| Chapter-8 | Audit Report | Download |
| Chapter-9 | Special Features of Audit of Different Types of Entities | Download |
| Chapter-10 | Audit of Banks | Download |
| Chapter-11 | Ethics and Terms of Audit Engagements | Download |
Auditing and Ethics (Hindi Medium)
| Chapter-1 | Nature, Objective and Scope of Audit | Download |
| Chapter-2 | Audit Strategy, Audit Planning and Audit Programme | Download |
| Chapter-3 | Risk Assessment and Internal Control | Download |
| Chapter-4 | Audit Evidence | Download |
| Chapter-5 | Audit of Items of Financial Statements | Download |
| Chapter-6 | Audit Documentation | Download |
| Chapter-7 | Completion and Review | Download |
| Chapter-8 | Audit Report | Download |
| Chapter-9 | Special Features of Audit of Different Types of Entities | Download |
| Chapter-10 | Audit of Banks | Download |
| Chapter-11 | Ethics and Terms of Audit Engagements | Download |
Paper 6A: Financial Management and Strategic Management Study Material
Financial Management (English Medium)
| Chapter 1 | Scope and Objectives of Financial Management | Download | |
| Chapter-2 | Types of Financing | Download | |
| Chapter 3 | Financial Analysis and Planning – Ratio Analysis | Download | |
| Chapter 4 | Cost of Capital | Download | |
| Chapter 5 | Financing Decisions – Capital Structure | Download | |
| Chapter 6 | Financing Decisions – Leverages | Download | |
| Chapter 7 | Investment Decisions | Download | |
| Chapter 8 | Dividend Decision | Download | |
| Chapter 9 (Management of Working Capital) | Unit-1 | Introduction to Working Capital Management | Download |
| Unit-2 | Treasury and Cash Management | Download | |
| Unit-3 | Management of Inventory | Download | |
| Unit-4 | Management of Receivables | Download | |
| Unit-5 | Management of Payables (Creditors) | Download | |
| Unit-6 | Financing of Working Capital | Download | |
Financial Management (Hindi Medium)
| Chapter 1 | Scope and Objectives of Financial Management | Download | |
| Chapter-2 | Types of Financing | Download | |
| Chapter 3 | Financial Analysis and Planning – Ratio Analysis | Download | |
| Chapter 4 | Cost of Capital | Download | |
| Chapter 5 | Financing Decisions – Capital Structure | Download | |
| Chapter 6 | Financing Decisions – Leverages | Download | |
| Chapter 7 | Investment Decisions | Download | |
| Chapter 8 | Dividend Decision | Download | |
| Chapter 9 (Management of Working Capital) | Unit-1 | Introduction to Working Capital Management | Download |
| Unit-2 | Treasury and Cash Management | Download | |
| Unit-3 | Management of Inventory | Download | |
| Unit-4 | Management of Receivables | Download | |
| Unit-5 | Management of Payables (Creditors) | Download | |
| Unit-6 | Financing of Working Capital | Download | |
Paper 6B: Financial Management and Strategic Management
Strategic Management (English Medium)
| Chapter 1 | Introduction to Strategic Management | Download | |
| Chapter-2 | Strategic Analysis: External Environment | Download | |
| Chapter 3 | Strategic Analysis: Internal Environment | Download | |
| Chapter 4 | Strategic Choices | Download | |
| Chapter 5 | Strategy Implementation and Evaluation | Download | |
Strategic Management (Hindi Medium)
| Chapter 1 | Introduction to Strategic Management | Download | |
| Chapter-2 | Strategic Analysis: External Environment | Download | |
| Chapter 3 | Strategic Analysis: Internal Environment | Download | |
| Chapter 4 | Strategic Choices | Download | |
| Chapter 5 | Strategy Implementation and Evaluation | Download | |
How to Download the CA Inter Study Material from ICAI Website?
The study material for the CA Intermediate course can be downloaded from the official ICAI website. Here are the steps to access the PDFs:
- Visit the ICAI BoS Study Material page
- Select the relevant paper and language (English or Hindi).
- Download the PDF files for each paper.
By following these tips and utilizing the comprehensive study material provided by ICAI, you can effectively prepare for your CA Intermediate exams and achieve success.