ICAI has released the ICAI CA Inter Study Material for the November 2023 exams, available for download in both English and Hindi PDF formats. This study material includes past-year CA Intermediate papers, mock test papers, and revision test papers, offering comprehensive exam preparation support.
The ICAI CA Intermediate Study Material for the November 2023 exams encompasses in-depth knowledge of every chapter and topic, covering the entire CA Intermediate syllabus.
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
Students can access chapter-wise CA Intermediate study materials for the 2023 exams through the provided links. A noteworthy update is that starting from November 2023, ICAI will discontinue the IPCC exams, with students now focusing solely on CA Intermediate papers.
Within this article, students will find download links for the complete CA Intermediate study material in PDF format for the November 2023 exams, available in both English and Hindi.
ICAI has introduced a new scheme for the 2023 exams onward, encompassing significant alterations in the syllabus, exam structure, exemptions, and more. Discover comprehensive details about the CA new scheme for 2023 here.
Get Your ICAI CA Inter Study Material for November 2023 (PDF) Download
ICAI CA Intermediate Accounting Study Material (English)
Module 1 | Module 2 | Module 3 |
Initial Page | Initial Page | Initial Page |
Chapter 1: Introduction to Accounting Standards | Chapter 4: Financial Statements of Companies
Unit 1: Preparation of Financial Statements Unit 2: Cash Flow Statement |
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 12: Departmental Accounts | |
Chapter 8: Redemption of Debentures | Chapter 13: Accounting for Branches Including Foreign Branches | |
Chapter 14: Accounts from Incomplete Records |
Accounting Pronouncements |
Initial Pages |
Part I: Framework for Preparation and Presentation of Financial Statements |
Part II: Applicability of Accounting Standards |
Part III: Accounting Standards |
Study Materials for Intermediate CA Accounting (in Hindi)
Module 1 | Module 2 | Module 3 |
Initial Pages | Initial Page | Initial Page |
Chapter 1: Introduction to Accounting Standards | Chapter 4: Financial Statements of Companies
Unit 1: Preparation of Financial Statements Unit 2: Cash Flow Statement |
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 12: Departmental Accounts | |
Chapter 8: Redemption of Debentures | Chapter 13: Accounting for Branches Including Foreign Branches | |
Chapter 14: Accounts from Incomplete Records |
Paper :1 CA Intermediate Advance Accounting Study Material CA New Scheme 2024
CA Intermediate Corporate and Other Laws Study Material 2023
Given below is the study material for the CA Intermediate Company and Other Laws. Students can also download the CA study material pdf for the corporate and other law subjects.
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 Corporate and Other Laws Study Material (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 |
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: Acceptance 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
Given below is the study material for the CA intermediate cost and accounting management. Candidates can also check the detailed information on cost and management accounting for a better understanding of the subject.
Module – 1 | Module – 2 |
Initial Pages | Initial Pages |
Chapter 1: Introduction to Cost and Management Accounting | Chapter 8:Unit & Batch Costing |
Chapter 2: Material Cost | Chapter 9: Job Costing and Contract Costing |
Chapter 3: Employee Cost | Chapter 10: Process & Operation Costing |
Chapter 4: Overheads: Absorption Costing Method | Chapter 11: Joint Products & By Products |
Chapter 5: Activity Based Costing | Chapter 12: Service Costing |
Chapter 6: Cost Sheet | Chapter 13: Standard Costing |
Chapter 7: Cost Accounting System | Chapter 14: Marginal Costing |
Chapter 15: Budget and Budgetary Control |
CA Intermediate Cost and Management Accounting Study Material (Hindi)
Module – 1 | Module – 2 |
Initial Pages | Initial Pages |
Chapter 1: Introduction to Cost and Management Accounting | Chapter 8: Unit & Batch Costing |
Chapter 2: Material Cost | Chapter 9: Job Costing and Contract Costing |
Chapter 3: Employee Cost and Direct Expenses | Chapter 10: Process & Operation Costing |
Chapter 4: Overheads: Absorption Costing Method | Chapter 11: Joint Products & By Products |
Chapter 5: Activity Based Costing | Chapter 12: Service Costing |
Chapter 6: Cost Sheet | Chapter 13: Standard Costing |
Chapter 7: Cost Accounting System | Chapter 14: Marginal Costing |
Chapter 15: Budget and Budgetary Control |
Paper :3 CA Intermediate Taxation (Section A – Income Tax Law) Study Material CA New Scheme
Paper: 3 CA Intermediate Taxation (Section B – Goods and Service Tax) Study Material CA New Scheme
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
Download the pdf of the CA Inter Taxation study material for the Nov 2023 exams from the table below.
Sec-A: Income-tax Law | ||
Module 1 | Module 2 | Module 3 |
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 that 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
Corrigendum to Study Material | |
Module 1 | Module 2 |
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 (Hindi)
Sec-A: Income-tax Law | ||
Module 1 | Module 2 | Module 3 |
Chapter 1: Basic Concepts | 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 |
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
Module 1 | Module 2 |
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 |
Paper 4: 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 CostGST | 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 Inter Advanced Accounting Study Material for Nov 2023
Check out the study material for the CA Inter Advanced Accounting for the Nov 2023 exams:
Module 1 | Module 2 | Module 3 |
Initial Pages | Initial Pages | Initial Pages |
Chapter 1: Application of Accounting Standards | ||
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 10: Consolidated Financial Statements | |
Chapter 6: Amalgamation of Companies | ||
Chapter 7: Liquidation of Companies | ||
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 |
Chapter 1: Application of Accounting Standards |
Chapter 2: Partnership Accounts |
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 |
Paper 5: Audit 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 |
CA Intermediate Auditing Study Material 2023
Check the ICAI CA Inter Auditing study material for the Nov 2023 exams. Students can also download the pdf of the Auditing study material from the table below.
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 (Hindi)
Module 2 |
Initial Pages |
Chapter 9: Audit of Items of Financial Statements |
Chapter 10: The Company Audit |
Chapter 11: Audit Report |
Chapter 12: Audit of Banks |
Chapter 13: Audit of Different Types of Entities |
Paper 6: Financial Management and Strategic Management (Section A: Financial Management) CA New Scheme 2024
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
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 |
Paper-6: Financial Management and Strategic Management (Section B: Strategic Management)
CA New Scheme 2024CA Intermediate Enterprise Information Systems and Strategic Management Study Material (Hindi)
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 Financial Management and Economics for Finance
Section-A Financial Management | |
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
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 (Hindi)
Section-A Financial Management | |
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 | |
Chapter 6: Financing Decisions – Leverages |
Section-B Economics for Finance (Hindi)
Initial Pages |
Chapter 1: Determination of National Income |
Chapter 2: Public Finance
|
Chapter 3: Money Market
|
Chapter 4: International Trade
|
Glossary |
CA Intermediate Mock Test Papers
ICAI offers not only CA Intermediate Study Materials but also provides mock tests and revision papers. In previous articles, we shared a study plan for CA Inter Group 1 and Group 2 exams, emphasizing the importance of practicing CA Intermediate Mock Test Papers.
To effectively prepare, it’s crucial to complete your studies ahead of time, allowing you to tackle mock tests and utilize revision papers. CA Online Classes can also assist in kickstarting your preparation.
Rather than searching across various websites, find all these papers conveniently organized on VSI’s pages.
Regular practice and verifying your answers against the solution key will enhance your performance and boost your confidence, ensuring you remain calm during the actual exam.
Strategies to Clear CA Intermediate course on First Attempt
To successfully pass the CA intermediate course, aspiring CAs should adhere to the following tactics:
- Create a study schedule aligned with the CA Inter exam dates.
- For the upcoming Nov 2023 exams, download the ICAI CA Inter study material designed for the 2023 attempt, available in both English and Hindi.
- Enhance preparation by enrolling in a top-notch CA intermediate coaching center.
- Craft personalized CA Inter revision notes in PDF format for effective review.
- Emphasize logical reasoning and statistical comprehension.
- Develop proficiency in using calculators.
- Incorporate short breaks into your study routine for improved focus.
- Aim for at least three comprehensive revisions.
- Enhance readiness by solving model test papers.
- Pay attention to effective answer-writing techniques during the exam.
- Plan a dedicated one-month revision strategy.
These strategies have proven instrumental in achieving favorable CA Intermediate results. By diligently following these strategies and utilizing quality study materials, passing the intermediate or IPCC exams can be a manageable endeavor.