ICAI CA Intermediate Study Material Nov 2024 PDF (English & Hindi)

CA Intermediate Study Material PDF
CA Foundation Sep 2024 New Bactch 26May

Table of Contents

ICAI  has released the latest CA Intermediate Study Material for May 2024 Exams. ICAI has announced CA Intermediate Study Material for the upcoming examination on its official handle (https://www.icai.org/). It is recommended by the ICAI that students should download always refer to CA Intermediate Study Material of ICAI only. ICAI CA Intermediate Study Material consists of all the latest and updated syllabus and chapters issued by the ICAI. Candidates can download the ICAI CA Intermediate Study Material May 2024 in English and Hindi from the links below. 

The Syllabus here applies for CA Intermediate May 2024 and onward attempts. CA Inter study material for May 2024 is a part of the new curriculum implemented by ICAI. Hence, this study material is not applicable for students who are registered with the old course i.e. IPCC. 

Studying from Study Material of CA Intermediate will clear the concept of students in-depth and help them to attend CA Intermediate question paper easily and clear both groups of CA Intermediate in the first attempt of May 2024. 

CA Foundation Sep 2024 New Bactch 26May

Also, Check the latest ICAI CA Intermediate Exam form for May 2024 exam.


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CA Intermediate 2024 Examination Overview.

Before going through the CA Intermediate Study Material students are advised to go through the below highlights of CA Intermediate examination.

Examination Name  Chartered Accountancy (CA) intermediate level 
Type of Questions in Exam  Objective and Descriptive both 
Mode of Examination  Offline Mode (Pen & Paper-based)
Duration of each paper  Three hours per paper (3hrs)
Total Number of Papers 6 Papers (Intermediate)  
Name of the Conducting Body The Institute of Chartered Accountants of India (ICAI)
Exam Level  National level 
Medium of Exam English / Hindi
CA Inter Exam Dates 

Group-1 2nd, 4th and 6th May 2024

Group-2 8th, 10th and 13th May 2024

CA Intermediate Study Material May 2024 in English and Hindi

Download the updated ICAI CA Intermediate Study Material PDF in English and Hindi.

Paper 1: CA Intermediate Accounts Study Material ( English and Hindi)

Click on the below links to download the ICAI CA Inter Study Material for May 2024 PDF in English and Hindi.

CA Intermediate Accounting Study Material covers topics such as Accounting Standards, Company Accountants, Accounting for special transactions, Special types of Accounting, and dissolution of the partnership. These CA Intermediate study material covers all the primary theories of accounting which help the students in the preparation and presentation of various financial statements. 

Also Check: Complete guide for CA Course

CA Inter Study Material for May 2024 of Accounting in English.

CA Intermediate Accounting Study Material PDF in Hindi

Paper 1: CA Intermediate Advance Accounting Study Material CA New Scheme 2024

Subject Module 1
Advance Accounting Initial Page
Chapter 1: Introduction to Accounting Standards Introduction to Accounting Standards
Chapter 2: Framework for Preparation
and Presentation of Financial Statements
Framework for Preparation and Presentation of Financial Statements
Chapter 3: Application of Accounting Standards Application of Accounting Standards
Chapter 4: Framework for Preparation
and Presentation of Financial Statements
Unit -1 Accounting Standards 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 Disclousers
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 Initial Page
Chapter 5: Assets Based Accounting Standards
Unit -1 Accounting Standards 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 Standards 15 Employee Banefits
Unit -2 As 29 (Revised)
Chapter 7: Accounting Standards Based on Items Impacting Financial Statements
Unit -1 Accounting Standards 4 Contingencies and Events Occurring
Unit -2 Accounting Standard 5 Net Profitor Loss
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 Standards 7 Construction Contracts
Unit -2 Accounting Standard 9 Revenue Recognition
Chapter 9: Other Accounting Standards
Unit -1 Accounting Standards 12 Accounting for Govt. Grants
Unit – 2 Accounting Standard 14 Accounting for Amalgamations
Chapter 10: Accounting Standards for Consolidated Financial Statements
Unit -1 Accounting Standards 21 Consolidated Financial Statements
Unit – 2 Accounting Standard 23 Accounting for Investments
Unit – 3 Accounting Standard 27 Financial Reporting of Interests in Joint Ventures
Module 3 Initial Page
Chapter 11: Financial Statements of Companies
Unit -1 Preparation of Financial Statements
Unit – 2 Cach Flow Statements
Chapter 12: Buy Back of Securities Buy Back of Securities
Chapter 13: Amalgamation of Companies Amalgamation of Companies<
Chapter 14: Internal Reconstruction Internal Reconstruction
Chapter 15: Accounting for Branches Including Foreign Branches Accounting for Branches Including Foreign Branches

Accounting Pronouncements
Initial Pages

Accounting Pronouncements – Part-1

Accounting Pronouncements – Part-2

Accounting Pronouncements – Part-3-A

Accounting Pronouncements – Part-3-B

Accounting Pronouncements – Part-3-C

Accounting Pronouncements – Part-3-D

CA Intermediate Corporate and Other Laws Study Material (English and Hindi)

Click on the below links to download ICAI CA Intermediate Corporate and other Laws study material PDF in English and Hindi May 2024.

Corporate and other laws are divided into two parts Company laws and Other laws. Each subject has a weightage of  60 Marks and 40 marks each respectively. Company law teaches candidates everything about the Companies act 2013. 

On the other side of Study Material CA Intermediate other laws, you will get the chance to read various acts and laws along with the contract act, Negotiable act, Companies act along with general clauses act.

CA Intermediate Corporate and Other laws Study Material PDF in English

CA Intermediate Corporate and Other Laws Study Material PDF in Hindi

Paper 2: CA Intermediate Corporate and Other Laws Study Material CA New Scheme 2024

Subject Module 1
Corporate and Other Laws Initial Page
Chapter 1: Preliminary Preliminary
Chapter 2: Incorporation of Company and Matters Incidental Thereto Incorporation of Company and Matters Incidental Thereto
Chapter 3: Prospectus and Allotment of Securities Prospectus and Allotment of Securities
Chapter 4: Share Capital and Debentures Share Capital and Debentures
Module 2 Initial Page
Chapter 5: Acceptnace of Deposits by Companies Acceptnace of Deposits by Companies
Chapter 6: Registration of Charges Registration of Charges
Module 2 Intial Pages
Chapter 7: Management and Administration Management and Administration
Chapter 8: Declaration and Payment of Dividend Declaration and Payment of Dividend
Chapter 9: Accounts of Companies Accounts of Companies
Chapter 10: Audit and Auditors Audit and Auditors
Chapter 11: Companies Incorporated Outside India Companies Incorporated Outside India
Module 3 Initial Page
Chapter 12: The Limited Liability partnership Act, 2008 The Limited Liability partnership Act, 2008
Paper 2 : Corporate and Other Laws – Other Laws
Chapter 1: The General Clauses Act, 1897 The General Clauses Act, 1897
Chapter 2: Interpretation of Statutes Interpretation of Statutes
Chapter 3: The Foreign Exchange Management Act, 1999 The Foreign Exchange Management Act, 1999

CA Intermediate Cost and Management Accounting Study Material (English and Hindi)

In cost and management accounting Subjects covers topics like Introduction of Cost and management accounting, preparation of cost sheet, Material cost, safety cost with the determination of optimum stock level, inventory accounting along holidays leave wages.

Below are the CA Intermediate Cost and Management accounts study Material May 2024 Examination.

CA Intermediate Cost and Management Accounting Study material in English

CA Intermediate Cost and Management Accounting Study Material in Hindi

Paper 3: CA Intermediate Taxation Study Material CA New Scheme 2024

Section-A Income Tax Laws Study Material
Subject Module 1
Taxation ( Section A: Income tax Laws) Initial Page
Section 1 Overview, Scenario, Crossword Puzzle
Chapter 1: Basic Concept Basic Concept
Chapter 2: Residence and Scope of Total Income Residence and Scope of Total Income
Section 2 Overview, Scenario, Croassword Puzzle
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 Initial Page
Section 3 Overview, Scenario, Croassword Puzzle
Chapter 4: Income of Other Persons Included in Assessee’s Total Income Income of Other Persons Included in Assessee’s Total Income
Chapter 5: Aggregation of Income, Set-Off and Carry Forward of Losses Aggregation of Income, Set-Off and Carry Forward of Losses
Chapter 6: Deductions from Gross Total Income Deductions from Gross Total Income
Section 4 Overview, Scenario, Croassword Puzzle
Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source Advance Tax, Tax Deduction at Source and Tax Collection at Source
Chapter 8: Provisions for filing Return of Income and Self Assessment Provisions for filing Return of Income and Self Assessment
Section 5 Overview, Scenario, Croassword Puzzle
Chapter 9: Income Tax Liability – Computation and Optimisation Income Tax Liability – Computation and Optimisation

Section-B Goods and Service Tax Study Material
Module 1 Initial Page
Chapter 1: GST in India – An Introduction GST in India – An Introduction
Chapter 2: Supply under GST Supply under GST
Chapter 3: Charge of GST Charge of GST
Chapter 4: Place of Supply Place of Supply
Chapter 5: Exemptions from GST Exemptions from GST
Chapter 6: Time of Supply Time of Supply
Chapter 7: Value of Supply Value of Supply
Module 2 Initial Page
Chapter 8: Input Tax Credit Input Tax Credit
Chapter 9: Registration Registration
Chapter 10: Tax Invoice; Credit and Debit Notes Tax Invoice; Credit and Debit Notes
Chapter 11: Accounts and Records Accounts and Records
Chapter 12: E-Way Bill E-Way Bill
Chapter 13: Payment of Tax Payment of Tax
Chapter 14: Tax Deduction at Source and Collection of Tax at Source Tax Deduction at Source and Collection of Tax at Source
Chapter 15: Returns Returns

CA Intermediate Taxation Study Material (English and Hindi)

Taxation Study Material is divided into Income tax and direct tax which are of 60 marks and 40 marks each respectively. Income tax includes topics like Basic Concepts, Residential status and scope of total income, Heads of income and the provisions governing computation of income under different heads, Income of other persons included in assessee’s total income, Aggregation of income; Set-off, or carry forward and set-off of losses, Deductions from gross total income, Computation of total income and tax liability of individuals, Advance tax, tax deduction at source and introduction to tax collection at source.

Below are the latest CA Intermediate Taxation study material PDF for May 2024 Examination in English and Hindi.

CA Intermediate Taxation Study Material in English

Section -A Income Tax Laws Study Material
Sec-B: Indirect Taxes Study Material
Module 1 Initial Pages Module 2 Initial Pages
Chapter 1: GST in India – An Introduction Chapter 6: Input Tax Credit
Chapter 2: Supply under GST Chapter 7: Registration
Chapter 3: Charge of GST Chapter 8: Tax Invoice, Credit, and Debit Notes
Chapter 4: Exemptions from GST Chapter 9: Payment of Tax
Chapter 5: Time and Value of Supply Chapter 10: Returns

CA Intermediate Taxation Study Material in Hindi

Section-A Income Tax Laws Study Material
Sec-B: Indirect Taxes Study Material
Module 1 Initial Pages Module 2 Initial Pages
Chapter 1: GST in India – An Introduction Chapter 6: Input Tax Credit
Chapter 2: Supply under GST Chapter 7: Registration
Chapter 3: Charge of GST Chapter 8: Tax Invoice, Credit, and Debit Notes
Chapter 4: Exemptions from GST Chapter 9: Payment of Tax

Chapter 5: Time and Value of Supply

Unit 1: Time of Supply

Unit 2: Value of Supply

Chapter 10: Returns

Paper 4: CA Intermediate Cost and Management Accounting Study Material CA New Scheme 2024

Module 1 Initial Page
Chapter 1: Introduction to Cost and Management Accounting Introduction to Cost and Management Accounting
Chapter 2: Material Cost Material Cost
Chapter 3: Employee Cost and Direct Expenses Employee Cost and Direct Expenses
Chapter 4: Overheads – Absorption Costing Method Overheads – Absorption Costing Method
Chapter 5: Activity Based Costing Activity Based Costing
Chapter 6: Cost Sheet Cost Sheet
Chapter 7: Cost Accounting Systems Cost Accounting Systems
Module 2 Initial Page
Chapter 8: Unit & Batch Costing Unit & Batch Costing
Chapter 9: Job Costing Job Costing
Chapter 10: Process & Operation Costing Process & Operation Costing
Chapter 11: Joint Products and By Products Joint Products and By Products
Chapter 12: Service Costing Service Costing
Chapter 13: Standard Costing Standard Costing
Chapter 14: Marginal Costing Marginal Costing
Chapter 15: Budgets and Budgetary Control Budgets and Budgetary Control

CA Intermediate Advanced Accounting Study Material (English and Hindi)

Advance accounting consists of Accounting standards, Company accounts, special aspects of company accounts, recognization of the company, Financial Reporting of Banking, Financial Services and Insurance (BFSI), Valuation of goodwill, Consolidated Financial Statements.

Below are the CA Intermediate Advanced Accounting Study Material May 2024 PDF in English and Hindi.

CA Intermediate Advanced Accounting Study Material in English

body
Accounting Pronouncements
Initial Pages
Part I: Accounting Standards

CA Intermediate Advanced Accounting Study Material in Hindi

Module 1 Initial Pages Module 2 Initial Pages

Chapter 1: Application of Accounting Standards

Unit 1

Unit 2

Chapter 3: Accounting for Employee Stock Option Plans

Chapter 2: Partnership Account

Unit 1

Unit 2

Chapter 4: Buy-Back of Securities and Equity Shares with Differential Rights
  Chapter 5: Amalgamestion of Companies
  Chapter 6: Accounting of Reconstruction of Companies

 

Chapter 7: Liquidation of Companies

Paper 5: CA Intermediate Auditing and Ethics Study Material CA New Scheme 2024

Module 1 Initial Page
Chapter 1: Nature, Objective and Scope of Audit Nature, Objective and Scope of Audit
Chapter 2: Audit Strategy, Audit Planning and Audit Programme Audit Strategy, Audit Planning and Audit Programme
Chapter 3: Risk Assessment and Internal Control Risk Assessment and Internal Control
Chapter 4: Audit Evidence Audit Evidence
Chapter 5: Audit of Items of Financial Statements Audit of Items of Financial Statements
Module 2 Initial Page
Chapter 6: Audit Documentation Audit Documentation
Chapter 7: Completion and Review Completion and Review
Chapter 8: Audit Report Audit Report
Chapter 9: Special Features of Audit of Different Type of Entities Special Features of Audit of Different Type of Entities
Chapter 10: Audit of Banks Audit of Banks
Chapter 11: Ethics and Terms of Audit Engagements Ethics and Terms of Audit Engagements

Accounting Pronouncements
Initial Pages

Accounting Pronouncements Part 5

Accounting Pronouncements Part 6

Accounting Pronouncements Part 7

Accounting Pronouncements Part 8

Accounting Pronouncements Part 9

Accounting Pronouncements Part 10

CA Intermediate Auditing and Assurance Study Material (English and Hindi)

Auditing and assurance Study Material of CA Intermediate covers topics like Nature’s objective and scope of auditing, audit strategy, audit planning, and audit program along with risk management and internal control, fraud and responsibility of auditors, audit in Internal environment, Audit Sampling, analytical procedure. 

Below are the CA Intermediate/ Inter Study Material PDF May 2024 in English and Hindi.

CA Intermediate Auditing and Assurance Study material in English (PDF)

CA Intermediate Auditing and Assurance Study Material PDF in Hindi

Paper 6: CA Intermediate Financial Management and Strategic Management Study Material CA New Scheme 2024

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

Section-B Strategic Management Study Material
Subject Initial Page
Chapter 1: Introduction to Strategic Management Introduction to Strategic Management
Chapter 2: Strategic Analysis: External Environment Strategic Analysis: External Environment
Chapter 3: Strategic Analysis: Internal Environment Strategic Analysis: Internal Environment
Chapter 4: Strategic Choices Strategic Choices
Chapter 5: Strategy Implementation and Evaluation Strategy Implementation and Evaluation

CA Intermediate Enterprise Information Systems and Strategic Management Study Material PDF 2024 (English and Hindi)

Enterprise Information System and strategic management are divided into two papers of 50 marks each. Enterprise Information system covers the topics of automated business process, financial and accounting system, Information system and its component. E-Commerce, M-Commerce, and its emerging technology and core banking system. 

Strategic Management Includes topics like Introduction to Strategic Management, Dynamics of Competitive Strategy, Strategic Management Process, Corporate-Level Strategies, Functional Level Strategies, Organisation and Strategic Leadership, and Strategy Implementation and Control.

Below are the CA Intermediate/inter Enterprise Information System and Strategic Management study Material PDF in English and Hindi May 2024 Examination.

CA Intermediate Enterprise Information Systems and Strategic Management Study Material in English. (PDF)

CA Intermediate Enterprise Information Systems and Strategic Management Study Material in Hindi. (PDF)

CA Intermediate Financial Management and Economics for Finance Study Material (English and Hindi)

Financial management and economics for finance study material are also divided into two groups of 60 Marks and 40 Marks respectively.  Financial Management consists of the important chapter like Financial Management and Financial Analysis, Financial Analysis through Ratios, Sources of Finance, Lease Financing, Cost of Capital, Capital Structure Decisions, Leverages, Capital Investment Decisions, Dividend Decisions. 

On to the other side, Economics for finance includes the Determination of National Income, the money market, public finance, and international trade. 

Below are the CA Intermediate/Inter Study Material May 2024 Examination in English and Hindi.

CA Intermediate Financial Management and Economics for Finance PDF in English (PDF)

Section-A Financial Management Study Material
Section-B Economics for Finance Study Material

CA Intermediate Financial Management and Economics for Finance Study Material in Hindi (PDF)

Section-A Financial Management Study Material in Hindi
Section-B Economics for Finance Study Material in Hindi
Initial Pages
Chapter 1: Determination of National Income
Chapter 2: Public Finance
Chapter 3: Money Market
Chapter 4: International Trade
Glossary

Also Check: CA New Scheme

Frequently Asked Questions

Q1 How to Prepare for the CA Intermediate Examination?

Ans– Appearing CA Intermediate students after going through the CA Intermediate Study Material can prepare an Inter study plan and can start their Preparation by solving the CA Intermediate Mock test papers, Revision test papers, and sample papers.

Q2 When ICAI will conduct CA Intermediate Examination?

Ans- The Next CA Intermediate Examination will held in the month of May 2024.

Q3 Does CA Intermediate Study Material Enough for Passing the Examination?

Ans- Yes, CA Intermediate Study Material will be enough for passing the examination if you go through the topics thoroughly.

For the latest Info on CA Intermediate admit cards, follow the link.

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