ICAI has released the latest CA Intermediate Study Material for Nov 2023 Examination. Students can download the CA Intermediate Study Material for Nov 2023 from this page. Along with the CA Inter Study Material appearing candidates can also download the Mock test paper, Previous year papers and sample papers for the candidates to score better marks.
ICAI has made the announcement of 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. Candidates can download the CA Intermediate Study Material Nov 2023 in English and Hindi from the Below Links.
The Syllabus given here is applicable for CA Intermediate Nov 2023 and onward attempts. CA Intermediate study material for Nov 2023 is a part of the new curriculum implemented by ICAI w.e.f. 1/7/2017. Hence, this study material is not applicable for students who are registered with the old course i.e. IPCC.
ICAI CA Intermediate Study Material consists of all the latest and updated syllabus and chapters issued by the ICAI.
Click on the below links to download the ICAI CA Intermediate Study Material Nov 2023 PDF in English and Hindi.
For Knowing the CA Intermediate Eligibility Criteria follow the link
For the new CA Intermediate Course, ICAI has not given Practice Manual, every concept and every practicing question is covered in Study Material for CA Intermediate only.
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 Nov 2023.
Also, Read The Latest ICAI CA Intermediate Exam form for Nov 2023 exam.
CA Intermediate 2023 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 | 8 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, 6th, and 9th Nov 2023 Group-2 11th, 13th, 15th, and 17th Nov 2023 |
CA Intermediate Study Material Nov 2023 in English
Download the CA Intermediate Study Material PDF in English updated.
Paper 1: CA Intermediate Accounts Study Material ( English)
Click on the below links to download the ICAI CA Inter Study Material for Nov 2023 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 Nov 2023 of Accounting in English.
| 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 Accounting Study Material PDF in Hindi.
| Module 1 | Module 2 | Module 3 |
| Initial Pages | Initial Page | Initial Pages |
| Chapter 1: Introduction to Accounting Standards | Chapter 4: Financial Statements of Companies Unit 1: Preparation of Financial Statements Unit 2: Cash Flow Statement Annexure | Chapter 9: Investment Accounts |
| Chapter 2: Framework for Preparation and Presentation of Financial Statements | Chapter 5: Profit or Loss Pre and Post Incorporation | Chapter 10: Insurance Claims for Loss of Stock and Loss of Profit |
| Chapter 3: Overview of Accounting Standards Unit 1: Applicability of Accounting Standards Unit 2: Overview of Accounting Standards | Chapter 6: Accounting for Bonus Issue and Right Issue | Chapter 11: Hire Purchase and Instalment Sale Transactions |
| Chapter 7: Redemption of Preference Shares | ||
| Chapter 8: Redemption of Debentures | Chapter 13: Accounting for Branches Including Foreign Branches | |
| Chapter 14: Accounts from Incomplete Records |
| Accounting Pronouncements |
| Initial Pages |
| Accounting Pronouncements – Part-1 Accounting Pronouncements – Part-2 Accounting Pronouncements – Part-3-A Accounting Pronouncements – Part-3-B |
CA Intermediate Corporate and Other Laws Study Material.
Click on the below links to download ICAI CA Intermediate Corporate and other Laws study material PDF in English and Hindi Nov 2023.
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 PDF in English.
CA Intermediate Corporate and Other Laws Study Material PDF in Hindi.
| Part 1: Company Law | Part 2: Other Laws |
| Initial Pages | Initial Pages |
| Chapter 1: Preliminary | Chapter 1: The Indian Contract Act, 1872 Unit 1: Contract of Indemnity and Guarantee Unit 2: Bailment and Pledge Unit 3: Agency |
| Chapter 2: Incorporation of Company and Matters Incidental Thereto | Chapter 2: The Negotiable Instruments Act, 1881 |
| Chapter 3: Prospectus and Allotment of Securities | Chapter 3: The General Clauses Act, 1897 |
| Chapter 4: Share Capital and Debentures | Chapter 4: Interpretation of Statutes, Deeds and Documents |
| Chapter 5: Acceptance of Deposits by Companies | |
| Chapter 6: Registration of Charges | |
| Chapter 7: Management & Administration | |
| Chapter 8: Declaration and Payment of Dividend | |
| Chapter 9: Accounts of Companies | |
| Chapter 10: Audit and Auditors |
CA Intermediate Cost and Management Accounting Study Material.
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 Nov 2023 Examination.
CA Intermediate Cost and Management Accounting Study material English.
CA Intermediate Cost and Management Accounting Study Material Hindi.
CA Intermediate Taxation Study Material.
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 Nov 2023 Examination in English and Hindi.
CA Intermediate Taxation Study Material.
Section -A Income Tax Laws Study Material
| Corrigendum to Study Material | ||
| Module 1 Initial Pages | Module 2 Initial Pages | Module 3 Initial Pages |
| Chapter 1: Basic Concepts | Chapter 4: Heads of Income
|
Chapter 5: Income of Other Persons included in Assessee’s Total Income |
| Chapter 2: Residence and Scope of Total Income | Chapter 6: Aggregation of Income, Set-off and Carry Forward of Losses | |
| Chapter 3: Incomes which do not form part of Total Income | Chapter 7: Deductions from Gross Total Income | |
| Chapter 8: Computation of Total Income and Tax Payable | ||
| Chapter 9: Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source | ||
| Chapter 10: Provisions for filing Return of Income and Self-assessment | ||
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
| Module 1 Initial Pages | Module 2 Initial Pages | Module 3 Initial Pages |
| Chapter 1: Basic Concepts |
Chapter 4: Heads of Income Unit 1: Salaries |
Chapter 5: Income of Other Persons included in Assessee’s Total Income |
| Chapter 2: Residence and Scope of Total Income | Chapter 6: Aggregation of Income, Set-off and Carry Forward of Losses | |
| Chapter 3: Incomes which do not form part of Total Income | Chapter 7: Deductions from Gross Total Income | |
| Chapter 8: Computation of Total Income and Tax Payable | ||
| Chapter 9: Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source | ||
| Chapter 10: Provisions for filing Return of Income and Self-assessment | ||
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 |
CA Intermediate Advanced Accounting Study Material.
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 Nov 2023 PDF in English and Hindi.
CA Intermediate Advanced Accounting Study Material in English.
| Module 1 | Module 2 | Module 3 |
| Initial Pages | Initial Pages | Initial Pages |
| Chapter 1: Application of Accounting Standards | Chapter 3: Accounting for Employee Stock Option Plans | Chapter 8: Financial Statements 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 2: Partnership Accounts | Chapter 4: Buy Back of Securities and Equity Shares with Differential Rights | Chapter 9: Non-Banking Financial Companies |
| Chapter 5: Underwriting of Shares and Debentures | ||
| Chapter 6: Amalgamation of Companies | ||
| Chapter 7: Liquidation of Companies | Chapter 10: Consolidated Financial Statements | |
| Appendix: Schedule-III to The Companies Act, 2013 |
| Accounting Pronouncements |
| Initial Pages |
| Part I: Accounting Standards |
CA Intermediate Advanced Accounting Study Material (Hindi)
| Module 1 Initial Pages | Module 2 Initial Pages |
|
Chapter 1: Application of Accounting Standards |
Chapter 3: Accounting for Employee Stock Option Plans |
|
Chapter 2: Partnership Account |
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 |
| Accounting Pronouncements |
| Initial Pages |
| Accounting Pronouncements Part 5 Accounting Pronouncements Part 6 Accounting Pronouncements Part 7 Accounting Pronouncements Part 8 |
CA Intermediate Auditing and Assurance Study Material.
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 Nov 2023 in English and Hindi.
CA Intermediate Auditing and Assurance Study material in English. (PDF)
| Module 1 | Module 2 |
| Initial Pages | Initial Pages |
| Chapter 1: Nature, Objective and Scope of Audit | Chapter 9: Audit of Items of Financial Statements |
| Chapter 2: Audit Strategy, Audit Planning and Audit Programme | Chapter 10: The Company Audit |
| Chapter 3: Audit Documentation and Audit Evidence | Chapter 11: Audit Report |
| Chapter 4: Risk Assessment and Internal Control | Chapter 12: Audit of Banks |
| Chapter 5: Fraud and Responsibilities of the Auditor in this Regard | Chapter 13: Audit of Different Types of Entities |
| Chapter 6: Audit in an Automated Environment | |
| Chapter 7: Audit Sampling | |
| Chapter 8: Analytical Procedures | |
| Auditing Pronouncements | |
| Initial Pages | |
| Announcements of the Council | |
| Standards | |
| SA 200-299 | |
| SA 300-399 | |
| SA 500-699 | |
| SA 700-799 | |
CA Intermediate Auditing and Assurance Study Material PDF in Hindi.
| Module 1 | Module 2 |
| Initial Pages | Initial Pages |
| Chapter 1: Nature, Objective, and Scope of Audit | Chapter 9: Audit of Items of Financial Statements |
| Chapter 2: Audit Strategy, Audit Planning, and Audit Programme | Chapter 10: The Company Audit |
| Chapter 3: Audit Documentation and Audit Evidence | Chapter 11: Audit Report |
| Chapter 4: Risk Assessment and Internal Control | Chapter 12: Audit of Banks |
| Chapter 5: Fraud and Responsibilities of the Auditor in this Regard | Chapter 13: Audit of Different Types of Entities |
| Chapter 6: Audit in an Automated Environment | |
| Chapter 7: Audit Sampling | |
| Chapter 8: Analytical Procedures |
CA Intermediate Enterprise Information Systems and Strategic Management Study Material PDF 2023.
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 Nov 2023 Examination.
CA Intermediate Enterprise Information Systems and Strategic Management Study Material in English. (PDF)
| Paper-7 Section-A: Enterprise Information System | Paper-7 Section-B: Strategic Management |
| Initial Pages | Initial Pages |
| Chapter 1: Automated Business Processes | Chapter 1: Introduction to Strategic Management |
| Chapter 2: Financial and Accounting Systems | Chapter 2: Dynamics of Competitive Strategy |
| Chapter 3: Information Systems and its Components | Chapter 3: Strategic Management Process |
| Chapter 4: E-Commerce, M-Commerce and Emerging Technologies | Chapter 4: Corporate-Level Strategies |
| Chapter 5: Core Banking Systems | Chapter 5: Business-Level Strategies |
| References | Chapter 6: Functional Level Strategies |
| Glossary | Chapter 7: Organisation and Strategic Leadership |
| Chapter 8: Strategy Implementation and Control |
CA Intermediate Enterprise Information Systems and Strategic Management Study Material in Hindi. (PDF)
| Paper-7 Section-A: Enterprise Information System | Paper-7 Section-B: Strategic Management |
| Initial Pages | Initial Pages |
| Chapter 1: Automated Business Processes | Chapter 5: Business-Level Strategies |
| Chapter 2: Financial and Accounting Systems | Chapter 6: Functional Level Strategies |
| Chapter 3: Information Systems and its Components | Chapter 7: Organisation and Strategic Leadership |
| Chapter 4: E-Commerce, M-Commerce and Emerging Technologies | Chapter 8: Strategy Implementation and Control |
| Chapter 5: Core Banking Systems | |
| References | |
| Glossary | |
CA Intermediate Financial Management and Economics for Finance Study Material.
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 Nov 2023 Examination in English and Hindi.
CA Intermediate Financial Management and Economics for Finance PDF in English. (PDF)
Section-A Financial Management Study Material
| Module-1 | Module-2 |
| Initial Pages | Initial Pages |
| Chapter 1: Scope and Objectives of Financial Management | Chapter 7: Investment Decisions |
| Chapter 2: Types of Financing | Chapter 8: Risk Analysis in Capital Budgeting |
| Chapter 3: Financial Analysis and Planning – Ratio Analysis | Chapter 9: Dividend Decisions |
| Chapter 4: Cost of Capital | Chapter 10: Management of Working Capital
|
| Chapter 5: Financing Decisions – Capital Structure | Appendix – Financial Tables |
| Chapter 6: Financing Decisions – Leverages | |
| Appendix – Financial Tables | |
Section-B Economics for Finance Study Material
| Initial Pages |
| Chapter 1: Determination of National Income |
| Chapter 2: Public Finance |
| Chapter 3: Money Market |
| Chapter 4: International Trade |
| Glossary |
CA Intermediate Financial Management and Economics for Finance Study Material in Hindi 2023.(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 |
CA Intermediate Study Material- Frequently Asked question.
Q. NO-1 How to Prepare for the CA Intermediate Examination?
Answers- Appearing CA Intermediate students after going through the CA Intermediate Study Material can preparation an Interstudy plan Start their Preparation by solving the CA Intermediate Mock test papers, Revision test paper, and sample papers.
Q. No-2 When ICAI will conduct CA Intermediate Examination?
Answers- The Next CA Intermediate and CA IPCC Examination will held in the month of Nov 2023.
Q No-3 Does CA Intermediate Study Material Enough for passing the Examination?
Answers- 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.