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CA Intermediate

Study Material

Paper 1

Accounting

Module 1

Chapter 1: Introduction to Accounting Standards

Unit: Introduction to Accounting Standards

Chapter 2: Framework for preparation and preparation of financial statements

Unit: Framework for preparation and prepration of financial statements

Chapter 3: Overview of Accounting Standards

Unit 1: Applicability of Accounting Standards

Unit 2: Overview of Accounting Standards

Module 2

Initial Pages

Chapter 4: Financial Statements of Companies

Unit 1: Preparation of Financial Statements
Unit 2: Cash Flow Statements
Annexure

Chapter 5: Profit or Loss Pre and Post Incorporation

Unit: Profit or Loss Pre and Post Incorporation

Chapter 6: Accounting for Bonus Issue and Right Issue

Unit: Accounting for Bonus Issue & Right Issue

Chapter 7: Redemption of Preference Shares

Unit: Redemption of Preference Shares

Chapter 8: Redemption of Debentures

Unit: Redemption of Debentures

Module 3

Initial Pages

Chapter 9: Investment Accounts

Unit: Investment Accounts

Chapter 10: Insurance Claims for Loss of Stock and Loss of Profit

Unit: Insurance Claims for Loss of Stock and Loss of Profit

Chapter 11: Hire Purchase and Instalment Sale Transactions

Unit: Hire Purchase and Instalment Sale Transactions

Chapter 12: Departmental Accounts

Unit: Departmental Accounts

Chapter 13: Accounting for Branches Including Foreign Branches

Unit: Accounting for Branches Including Foreign Branches

Chapter 14: Accounts from Incomplete Records

Unit: Accounts from Incomplete Records

Accounting Pronouncements

Initial Pages

Initial Pages

Part |: Framework for Preparation and Presentation of Financial Statements

Framework for Preparation and Presentation of Financial Statements

Part ||: Applicability of Accounting Standards to various entities

Applicability of Accounting Standards to various entities

Part |||: Accounting Standards

Accounting Standards

Paper 2

Corporate and Other Laws

Part |: Company Law

Initial Pages

Initial Pages

Chapter 1: Prelimnary

Prelimnary

Chapter 2: Incorporation of Company and Matters Incidental Thereto

Unit: Incorporation of Company and Matters Incidental Thereto

Chapter 3: Prospectus and Allotment of Securities

Unit: Prospectus and Allotment of Securities

Chapter 4: Share Capital and Debentures

Unit: Share Capital and Debentures

Chapter 5: Acceptance of Deposits by Companies

Unit: Acceptance of Deposits by Companies

Chapter 6: Registration of Charges

Unit: Registration of Charges

Chapter 7: Management & Administration

Unit: Management & Administration

Chapter 8: Declaration and Payment of Dividend

Unit: Declaration and Payment of Dividend

Chapter 9: Accounts of Companies

Unit: Accounts of Companies

Chapter 10: Audit and Auditors

Unit: Audit and Auditors

Part || : Other Laws

Initial Pages

Initial Pages

Chapter 1: The Indian Contract Act, 1872

Unit 1: Contract of Indemnity and Guarantee
Unit 2: Bailment and Pledge
Unit 3: Agency

Chapter 2: The Negotiable Instruments Act, 1881

Unit: The Negotiable Instruments Act, 1881

Chapter 3: The General Clauses Act, 1897

Unit: The General Clauses Act, 1897

Chapter 4: Interpretation of Statutes

Unit: Interpretation of Statutes

Paper 3

Module 1

Initial Pages

Initial Pages

Chapter 1: Chapter 1: Introduction to Cost and Management Accounting

Unit: Introduction to Cost and Management Accounting

Chapter 2: Material Cost

Unit: Material Cost

Chapter 3: Employee Cost

Unit: Employee Cost

Chapter 4: Overheads: Absorption Costing Method

Unit: Overheads: Absorption Costing Method

Chapter 5: Activity Based Costing

Unit: Activity Based Costing

Chapter 6: Cost Sheet

Unit: Cost Sheet

Chapter 7: Cost Accounting System

Unit: Cost Accounting System

Module 2

Initial Pages

Initial Pages

Chapter 8: Unit & Batch Costing

Unit: Unit & Batch Costing

Chapter 9: Job Costing and Contract Costing

Unit: Job Costing and Contract Costing

Chapter 10: Process & Operation Costing

Unit: Process & Operation Costing

Chapter 11: Joint Products & By Products

Unit:Joint Products & By Products

Chapter 12: Service Costing

Unit: Chapter 12: Service Costing

Chapter 13: Standard Costing

Unit: Standard Costing

Chapter 14: Marginal Costing

Unit: Marginal Costing

Chapter 15: Budget and Budgetary Control

Unit: Budget and Budgetary Control

Paper 4

Sec-A: Income-tax Law

Module-1

Initial Pages

Initial Pages

Chapter 1: Basic Concepts

Unit: Basic Concepts

Chapter 2: Residence and Scope of Total Income

Unit: Residence and Scope of Total Income

Chapter 3: Incomes which do not form part of Total Income

Unit: Incomes which do not form part of Total Income

Module-2

Initial Pages

Initial Pages

Chapter 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

Initial Pages

Chapter 5: Income of Other Persons included in Assessee’s Total Income

Unit: Income of Other Persons included in Assessee’s Total Income

Chapter 6: Aggregation of Income, Set-off and Carry Forward of Losses

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

Chapter 7: Deductions from Gross Total Income

Unit: Deductions from Gross Total Income

Chapter 8: Computation of Total Income and Tax Payable

Unit: Computation of Total Income and Tax Payable

Chapter 9: Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source

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

Chapter 10: Provisions for filing Return of Income and Self-assessment

Unit: Provisions for filing Return of Income and Self-assessment

Paper 4B: Indirect Taxation:

Sec-B: Indirect Taxation

Paper 5: Advanced Accounting

Module-1

Initial Pages

Unit: Initial Pages

Chapter 1: Application of Accounting Standards

Unit: Application of Accounting Standards

Chapter 2: Partnership Accounts

Unit 1: Dissolution of Partnership Firms
Unit 2: Amalgamation, Conversion and Sale of Partnership Firms

Module-2

Initial Pages

Unit: Initial Pages

Chapter 3: Accounting for Employee Stock Option Plans

Unit: Accounting for Employee Stock Option Plans

Chapter 4: Buyback of Securities and Equity Shares with Differential Rights

Unit: Buyback of Securities and Equity Shares with Differential Rights

Chapter 5: Amalgamation of Companies

Unit: Amalgamation of Companies

Chapter 6: Internal Reconstruction

Unit: Internal Reconstruction

Chapter 7: Liquidation of Companies

Unit: Liquidation of Companies

Appendix- Schedule-III to The Companies Act, 2013

Appendix- Schedule-III to The Companies Act, 2013

Module-3

Initial Pages

Unit: Initial Pages

Chapter 8: 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

Chapter 9: Non-Banking Financial Companies

Unit: Non-Banking Financial Companies

Chapter 10: Consolidated Financial Statements

Unit: Consolidated Financial Statements

Accounting Pronouncements

Initial Pages

Unit: Initial Pages

Accounting Standards

Accounting Standards

Paper-6: Auditing and Assurance

Module-1

Initial Pages

Unit: Initial Pages

Chapter 1: Nature, Objective and Scope of Audit

Unit: Nature, Objective and Scope of Audit

Chapter 2: Audit Strategy, Audit Planning and Audit Programme.pdf

Unit: Audit Strategy, Audit Planning and Audit Programme

Chapter 3: Audit Documentation and Audit Evidence

Unit: Audit Documentation and Audit Evidence

Chapter 4: Risk Assessment and Internal Control

Unit: Risk Assessment and Internal Control

Chapter 5: Fraud and Responsibilities of the Auditor in this Regard

Unit: Fraud and Responsibilities of the Auditor in this Regard

Chapter 6: Audit in an Automated Environment

Unit: Audit in an Automated Environment

Chapter 7: Audit Sampling

Unit: Audit Sampling

Chapter 8: Analytical Procedures

Unit: Analytical Procedures

Module-2

Initial Pages

Unit: Initial Pages

Chapter 9: Audit of Items of Financial Statements

Unit: Audit of Items of Financial Statements

Chapter 10: The Company Audit

Unit: The Company Audit

Chapter 11: Audit Report

Unit: Audit Report

Chapter 12: Audit of Banks

Unit: Audit of Banks

Chapter 13: Audit of Different Types of Entities

Unit: Audit of Different Types of Entities

Auditing Pronouncements

Initial Pages

Unit: Initial Pages

Announcements of the Council

Announcements of the Council

Standards

Standards

SA 200-299

SA 200-299

SA 300-399

SA 300-399

SA 500-699

SA 500-699

SA 700-799

SA 700-799

Paper-7 Section-A: Enterprise Information Systems

Initial Pages

Unit: Initial Pages

Chapter 1: Automated Business Processes

Unit: Automated Business Processes

Chapter 2: Financial and Accounting Systems

Unit: Financial and Accounting Systems

Chapter 3: Information Systems and its Components

Unit: Information Systems and its Components

Chapter 4: E-Commerce, M-Commerce and Emerging Technologies

Unit: E-Commerce, M-Commerce and Emerging Technologies

Chapter 5: Core Banking Systems

Unit: Core Banking Systems

References

References:

Glossary

Glossary

Paper-7 Section-B: Strategic Management

Initial Pages

Unit: Initial Pages

Chapter 1: Introduction to Strategic Management

Unit: Introduction to Strategic Management

Chapter 2: Dynamics of Competitive Strategy

Unit: Dynamics of Competitive Strategy

Chapter 3: Strategic Management Process

Unit: Strategic Management Process

Chapter 4: Corporate Level Strategies

Unit: Corporate Level Strategies

Chapter 5: Business Level Strategies

Unit: Business Level Strategies

Chapter 6: Functional Level Strategies

Unit: Functional Level Strategies

Chapter 7: Organisation and Strategic Leadership

Unit: Organisation and Strategic Leadership

Chapter 8: Strategy Implementation and Control

Unit: Strategy Implementation and Control

Paper-8: Financial Management & Economics for Finance

Section-A: Financial Management

Module-1

Initial Pages

Unit: Initial Pages

Chapter 1: Scope and Objectives of Financial Management

Unit: Scope and Objectives of Financial Management

Chapter 2: Types of Financing

Unit: Types of Financing

Chapter 3: Financial Analysis and Planning - Ratio Analysis

Unit: Financial Analysis and Planning – Ratio Analysis

Chapter 4: Cost of Capital

Unit: Cost of Capital

Chapter 5: Financing Decisions - Capital Structure

Unit: Financing Decisions – Capital Structure

Chapter 6: Financing Decisions - Leverages

Unit: Financing Decisions – Leverages

Appendix - Financial Tables

Appendix – Financial Tables

Module-2

Initial Pages

Unit: Initial Pages

Chapter 7: Investment Decisions

Unit: Investment Decisions

Chapter 8: Risk Analysis in Capital Budgeting

Unit: Risk Analysis in Capital Budgeting

Chapter 9: Dividend Decisions

Unit: Dividend Decisions

Chapter 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

Appendix – Financial Tables

Section-B: Economics for Finance

Initial Pages

Unit: Initial Pages

Chapter 7: Investment Decisions

Unit: Investment Decisions

Chapter 8: Risk Analysis in Capital Budgeting

Unit: Risk Analysis in Capital Budgeting

Chapter 9: Dividend Decisions

Unit: Dividend Decisions

Chapter 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

Appendix – Financial Tables

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