ICAI CA Intermediate Study Material 2021 Download (PDF)

download icai ca intermediate study material pdf

In this article, you can download CA Intermediate study material May 2021 in Pdf Format

If there are any amendment 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 2021 exams as prescribed by ICAI in pdf format by the link given below.

Students can download the study material of CA Intermediate for both English and Hindi mediums.

SubjectsEdition month and year
Group 1
1) Accounting(A) (Module 1, 2 and 3)July, 2017+RTP MAY 2021
Accounting pronouncementJuly 2017
2) Corporate and other laws (A) SM Part I and II July, 2017+RTP MAY 2021
3) Cost and management accounting(A)

SM (Modules 1 and 2)

July, 2017+RTP MAY 2021
4) Taxation(A)
  • An income tax law  SM (Module 1, 2
    and 3) 
  • B indirect taxes SM (Module 1 and 2)


July, 2018 + RTP May ,2021

 
New edition to be released in September, 2018+ chapterwise web hosting + RTP May 2021

Group 2
5) Advance accounting(B)

 SM(Module 1, 2 and 3)

July, 2017+RTP MAY 2021

 Relevant amendments of ch(2,12,13 and 14) we hosted at knowledge portal

Accounting PronouncementJuly, 2017+RTP MAY 2021
6) Auditing and assurance (B)SM – Module 1 and 2 July 2017+RTP MAY 2021
Auditing pronouncementJuly 2017 (vol 1&2)
7 a) Enterprise information system(B)SMJuly 2017
7 b) Strategic management(B)(SM)July 2017
8 a) Financial management(B)SM Module 1 and 2July 2017
8 b) Economics for finance(B)SMJuly 2017

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 ICIA CA Intermediate study material:

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

Download CA Intermediate 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
Chapter 15: Partnership Accounts
Unit 1: Dissolution of Partnership Firms
Unit 2: Amalgamation, Conversion and Sale of Partnership Firms
Accounting Pronouncements
Initial Pages
Part I: Framework for Preparation and Presentation of Financial Statements
Part II: Applicability of Accounting Standards
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, Deeds and Documents
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 and Direct Expenses
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 2021

PAPER 4: TAXATION

Study Material relevant for May 2021 and November 2021 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
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

You can download Study Guidelines for Indirect Taxes for May 2021 examination through this link.

Revision test paper for May 2021 will be uploaded soon. ICAI will schedule Chapter wise web hosting in the following year. The schedule time and date will be updated soon

Download ICAI CA Intermediate Study Material for Group 2:

PAPER 5: ADVANCED ACCOUNTING

Module-1
Initial Pages
Chapter 1: Application of Accounting Standards
Chapter 2: Application of Guidance Notes
Module-2
Initial Pages
Chapter 3: Accounting for Employee Stock Option Plans
Chapter 4: Buy Back of Securities and Equity Shares with Differential Rights
Chapter 5: Underwriting of Shares and Debentures
Chapter 6: Amalgamation of Companies
Chapter 7: Accounting for Reconstruction of Companies
Chapter 8: Accounting for Liquidation of Companies
Chapter 9: Insurance Companies
Unit 1: Introduction to Insurance Business
Unit 2: Accounting Technique of General Insurance Business
Unit 3: Financial Statements of Insurance Companies
Appendix: Schedule-III to The Companies Act, 2013
Module-3
Initial Pages
Chapter 10: 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 11: Non-Banking Financial Companies
Chapter 12: Mutual Funds
Chapter 13: Valuation of Goodwill
Chapter 14: Consolidated Financial Statements
Accounting Pronouncements
Initial Pages
Part I: Accounting Standards
Part II: Guidance Notes
Hindi Medium

There have been a few amendments made in chapter 2 application of guidance notes.

Chapter 12 – Mutual funds

Chapter 13 – Valuation of Goodwill

Chapter 14 – Consolidated Financial Statements

The said amendments will be uploaded soon

Revision test paper for May 2021 will be uploaded soon

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
Volume-1
Initial Pages
Part I: Auditing and Assurance Standards
General Principles and Responsibilities SA 200 – 299
Risk Assessment and Response to Assessed Risk SA 300 – 499
Audit Evidence SA 500 – 599
Volume-2
Initial Pages
Using Work of Others SA 600 – 699
Audit Conclusions and Reporting SA 700 – 799
Part II: Statements
Part III: Guidance Notes
Hindi Medium

Revision test paper for May 2021 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
Corrigendum to Study Material

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: Lease Financing
Chapter 10: Dividend Decisions
Chapter 11: 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
Hindi Medium

PAPER8 (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
Hindi Medium

Hope you have found the answer to your question, how to download CA Intermediate Study Material 2021 in pdf format for both English and Hindi medium. Students can also download the CA Intermediate exam form 2021 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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