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ICAI CA Intermediate Study Material 2023 for May Exams

ICAI CA Inter Study Material

In this article, you can download the ICAI CA Inter study material May 2023 in Pdf Format.

If there are any amendments in laws and taxes, a new list of amendments related to chapters is also been issued. This year ICAI is following the same CA Intermediate modules (sm) as published in July 2017 except for taxation.

With the announcement of GST in the year 2018, the edition of the CA Intermediate study module for taxation is July 2018. The amendment is made in chapters 2,12,13,14 of the advanced accounting paper which will be hosted on the knowledge portal of the Board Of Studies (Bos).

Want to know how to prepare for CA intermediate? then read our CA Intermediate study plan for exams.

The student can download relevant applicable CA Inter study material for May and November 2023 exams as prescribed by ICAI in pdf format by the link given below.

Students can download the ICAI CA Inter Study Material for both English and Hindi mediums.

Subjects Edition month and year
Group 1
1) Accounting SM (Modules 1, 2, and 3) September, 2021+ RTP May, 2023
Accounting pronouncement September, 2021
2) Corporate and Other Laws – SM Part I and II (Modules 1 & 2) September, 2021
+ RTP May, 2023
+ MCQ’s Booklet January 2022
3) Cost and Management Accounting – SM (Modules 1 and 2) September, 2021
4) Taxation(A)
  • Taxation – Section A: Income tax Law – SM (Modules 1, 2, and 3)
  • Taxation Section B: Indirect Taxes – SM Module 1 and 2


May 2022 edition + Statutory update for May 2023 Exams
+ RTP May 2023 Exam.

 
Study August, 2021+ Supplementary July 2022 edition+ Statutory updates for May, 2023 Exam+ RTP May 2023 exam

Group 2
5) Advanced Accounting SM (Modules 1, 2, and 3) September, 2021+ RTP May 2023
Accounting Pronouncement – July, 2019
6) Auditing and Assurance SM – Modules 1 and 2 Study material September, 2021+ RTP May 2023+ Revision in BOS Publications webhosted on BOS knowledge portal+ MCQs and Case scenarios booklet (January 2022 edition)
Auditing Pronouncement – July, 2019
7 a) Enterprises Information Sys. SM September, 2021 edition+ Booklet on MCQs and case scenarios January 2022 edition+ RTP May 2023
7 b) Strategic Management September, 2021+ Booklet on MCQs and case scenarios January 2022 edition
8 Section A: Financial Management – SM Module 1 and 2 September, 2021
8 Section B: Economics for Fin. SM September, 2021

There are  8 subjects in the CA intermediate course divided into two groups.

  • Group 1
  • Group 2

We will provide study material paper-wise for both English and Hindi mediums.

How to Get Applicable CA Intermediate Study Material?

There are two ways to get the ICAI CA Inter study material 2023:

  • Students  can buy the hard copy from nearby ICAI offices
  • Can download it from our website from the link given below or the ICAI website.

Download ICAI CA Inter Study Material for Group 1:

Paper 1: Accounting

Module-1

Initial Pages

Chapter 1: Introduction to Accounting Standards

Chapter 2: Framework for Preparation and Presentation 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 Statement

Annexure

Chapter 5: Profit or Loss Pre and Post Incorporation

Chapter 6: Accounting for Bonus Issue and Right Issue

Chapter 7: Redemption of Preference Shares

Chapter 8: Redemption of Debentures

Module – 3

Initial Pages

Chapter 9: Investment Accounts

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

Chapter 11: Hire Purchase and Instalment Sale Transactions

Chapter 12: Departmental Accounts

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 to various entities

Part III: Accounting Standards

Hindi Medium

Related Topic: CA Intermediate Question Paper with Suggested Answers 

Paper 2:  Corporates and Other Laws

Part I: Company Law

Initial Pages

Chapter 1: Preliminary

Chapter 2: Incorporation of Company and Matters Incidental Thereto

Chapter 3: Prospectus and Allotment of Securities

Chapter 4: Share Capital and Debentures

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

Part II: Other Laws

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

Chapter 3: The General Clauses Act, 1897

Chapter 4: Interpretation of Statutes

Hindi Medium

Join: CA Intermediate Online Classes (New Batch Starting)

Paper 3: Cost and Management Accounting

Module-1

Initial Pages

Chapter 1: Introduction to Cost and Management Accounting

Chapter 2: Material Cost

Chapter 3: Employee Cost

Chapter 4: Overheads: Absorption Costing Method

Chapter 5: Activity Based Costing

Chapter 6: Cost Sheet

Chapter 7: Cost Accounting System

Module-2

Initial Pages

Chapter 8: Unit & Batch Costing

Chapter 9: Job Costing and Contract Costing

Chapter 10: Process & Operation Costing

Chapter 11: Joint Products & By Products

Chapter 12: Service Costing

Chapter 13: Standard Costing

Chapter 14: Marginal Costing

Chapter 15: Budget and Budgetary Control

Hindi Medium

Important Link: Download CA Intermediate Syllabus 2023

Paper 4: Taxation

ICAI Inter Study Material for May 2023 and November 2023  examinations
Sec-A: Income-tax Law

Module-1

Initial Pages

Chapter 1: Basic Concepts

Chapter 2: Residence and Scope of Total Income

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

Module-2

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

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

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

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

Hindi Medium

Sec-B: Indirect Taxes
Module-1

Initial Pages

Chapter 1: GST in India – An Introduction

Chapter 2: Supply under GST

Chapter 3: Charge of GST

Chapter 4: Exemptions from GST

Chapter 5: Time and Value of Supply

Unit I: Time of Supply

Unit II: Value of Supply

Module-2

Initial Pages

Chapter 6: Input Tax Credit

Chapter 7: Registration

Chapter 8: Tax Invoice: Credit and Debit Notes; E-way Bill

Chapter 9: Payment of Tax

Chapter 10: Returns

Hindi Medium

Revision test paper for May 2023 will be uploaded soon. ICAI will schedule Chapter wise web hosting in the following year. The scheduled time and date will be updated soon.

Download ICAI CA Inter Study Material for Group 2:

Paper 5: Advanced Accounting

Module-1

Initial Pages

Chapter 1: 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

Chapter 3: Accounting for Employee Stock Option Plans

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

Chapter 5: Amalgamation of Companies

Chapter 6: Internal Reconstruction

Chapter 7: Liquidation of Companies

Appendix: Schedule-III to The Companies Act, 2013

Module-3

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

Chapter 9: Non-Banking Financial Companies

Chapter 10: Consolidated Financial Statements

Accounting Pronouncements

Initial Pages

Accounting Standards

Hindi Medium

Paper 6: Auditing and Assurance

Module 1

Initial Pages

Chapter 1: Nature, Objective and Scope of Audit

Chapter 2: Audit Strategy, Audit Planning and Audit Programme

Chapter 3: Audit Documentation and Audit Evidence

Chapter 4: Risk Assessment and Internal Control

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

Chapter 6: Audit in an Automated Environment

Chapter 7: Audit Sampling

Chapter 8: Analytical Procedures

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

Auditing Pronouncements

Initial Pages

Announcements of the Council

Standards

SA 200-299

SA 300-399

SA 500-699

SA 700-799

Revision test paper for May 2023 will be uploaded soon.

Paper 7 (A): Enterprise Information Systems

Initial Pages

Chapter 1: Automated Business Processes

Chapter 2: Financial and Accounting Systems

Chapter 3: Information Systems and its Components

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

Chapter 5: Core Banking Systems

References

Glossary

Paper 7 (B): Strategic Management

Initial Pages

Chapter 1: Introduction to Strategic Management

Chapter 2: Dynamics of Competitive Strategy

Chapter 3: Strategic Management Process

Chapter 4: Corporate Level Strategies

Chapter 5: Business Level Strategies

Chapter 6: Functional Level Strategies

Chapter 7: Organisation and Strategic Leadership

Chapter 8: Strategy Implementation and Control

Hindi Medium

Paper 8(A): Financial Management

Module-1

Initial Pages

Chapter 1: Scope and Objectives of Financial Management

Chapter 2: Types of Financing

Chapter 3: Financial Analysis and Planning – Ratio Analysis

Chapter 4: Cost of Capital

Chapter 5: Financing Decisions – Capital Structure

Chapter 6: Financing Decisions – Leverages

Appendix – Financial Tables

Module-2

Initial Pages

Chapter 7: Investment Decisions

Chapter 8: Risk Analysis in Capital Budgeting

Chapter 9: 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

Paper 8 (B): Economics of Finance

Initial Pages

Chapter 1: Determination of National Income

Unit I: National Income Accounting

Unit II: The Keynesian Theory of Determination of National Income

Chapter 2: Public Finance

Unit I: Fiscal Functions: An Overview

Unit II: Market Failure

Unit III: Government Interventions to Correct Market Failure

Unit IV: Fiscal Policy

Chapter 3: Money Market

Unit I: The Concept of Money Demand : Important Theories

Unit II: The Concept of Money Supply

Unit III: Monetary Policy

Chapter 4: International Trade

Unit I: Theories of International Trade

Unit II: The Instruments of Trade Policy

Unit III: Trade Negotiations

Unit IV: Exchange Rate and Its Economic Effects

Unit V: International Capital Movements

Glossary

Hindi Medium

FAQs on CA Intermediate Study Material May 2023

Q: Is study material is enough to prepare for CA Intermediate May 2023 exams?

A: Yes, if a student cover all the parts of ICAI CA inter study material then you have completed the entire syllabus.

Q: Where can I get the best study material for CA Inter exams?

A: You can visit the Mittal commerce classes where you can get the best-curated study material to prepare yourself for the exams.

Q: Is ICAI study material is good?

A: Some students find ICAI inter study material bit complicated so they prefer study material available by good institutes.

Hope you have found the answer to your question, how to download ICAI CA Inter Study Material 2023 in pdf format for both English and Hindi medium. Students can also download the CA Intermediate exam form 2023 from our website.

To become ca in India you have to clear 2nd level of Intermediate. We wish you all the best for your exams and keep yourself healthy and punctual.


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