Tulsian Financial Management Pdf Free Download
CA Intermediate Study Material 2021- The Institute of Chartered Accountancy of India(ICAI) releases the applicable study material for CA Intermediate 2021 to help candidates prepare well for the exam. Candidates can download the CA Inter notes pdf from the BOS knowledge portal on the official ICAI website. Candidates can refer to the study material of CA Intermediate exam for the December 2021 exams.
Latest: CA Intermediate exam dates for December 2021 have been released. And, CA Intermediate 2021 exams for the May session were conducted from July 6-20, 2021.
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The ICAI study material mentioned in this article are applicable for CA intermediate exams, May 2021 onwards. The CA Intermediate 2021 study material is based on the latest syllabus. Candidates can get detailed knowledge on the chapters and topics of the CA intermediate syllabus. Candidates can find the pdf links for the CA Intermediate study material 2021 on this article. To know more about the ICAI study material, CA Inter 2021 mock test papers, sample papers, revision test papers, and previous year question papers, read the complete article.
Applicable Study Material for CS Intermediate 2021 exam
- CA Intermediate (New Scheme) Study material - Click Here
- CA Intermediate (Old Scheme) Study Material - Click Here
CA Intermediate 2021 Study Material
ICAI has released the study material for CA intermediate exam which is applicable from May 2021 session onwards. The CA Students preparing for CA Intermediate December 2021 session must take help of the official ICAI study material on its official website. The CA intermediate study material is designed in a module-wise, chapter wise and topic-wise manner. The paper wise details on the ICAI study material is mentioned in the table below:
CA Intermediate Study Material Paper 1: Accounting
| Chapter number | Topic Name | Pdf download link |
| Module 1 | ||
| Initial Pages | | |
| 1 | Introduction to Accounting Standards | |
| 2 | Framework for Preparation and Presentation of Financial Statements | |
| 3: Overview of Accounting Standards | Unit 1: Applicability of Accounting Standards | |
| Unit 2: Overview of Accounting Standards | | |
| Module 2 | ||
| Initial Pages | | |
| 4: Financial Statements of Companies | Unit 1: Preparation of Financial Statements | |
| Unit 2: Cash Flow Statement | | |
| Annexure | | |
| 5 | Profit or Loss Pre and Post Incorporation | |
| 6 | Accounting for Bonus Issue and Right Issue | |
| 7 | Redemption of Preference Shares | |
| 8 | Redemption of Debentures | |
| Module 3 | ||
| Initial Pages | | |
| 9 | Investment Accounts | |
| 10 | Insurance Claims for Loss of Stock and Loss of Profit | |
| 11 | Hire Purchase and Instalment Sale Transactions | |
| 12 | Departmental Accounts | |
| 13 | Accounting for Branches Including Foreign Branches | |
| 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 | |
CA Intermediate Study Material Paper 2: Corporate and Other Laws
| Chapter number | Topic Name | Pdf download link |
| Part I: Company Law | ||
| Initial Pages | | |
| 1 | Preliminary | |
| 2 | Incorporation of Company and Matters Incidental Thereto | |
| 3 | Prospectus and Allotment of Securities | |
| 4 | Share Capital and Debentures | |
| 5 | Acceptance of Deposits by Companies | |
| 6 | Registration of Charges | |
| 7 | Management & Administration | |
| 8 | Declaration and Payment of Dividend | |
| 9 | Accounts of Companies | |
| 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 | | |
| 2 | The Negotiable Instruments Act, 1881 | |
| 3 | The General Clauses Act, 1897 | |
| 4 | Interpretation of Statutes | |
CA Intermediate Study Material Paper 3: Cost and Management Accounting
| Chapter number | Topic Name | Pdf download link |
| Module 1 | ||
| Initial Pages | | |
| 1 | Introduction to Cost and Management Accounting | |
| 2 | Material Cost | |
| 3 | Employee Cost | |
| 4 | Overheads: Absorption Costing Method | |
| 5 | Activity-Based Costing | |
| 6 | Cost Sheet | |
| 7 | Cost Accounting System | |
| Module 2 | ||
| Initial Pages | | |
| 8 | Unit & Batch Costing | |
| 9 | Job Costing and Contract Costing | |
| 10 | Process & Operation Costing | |
| 11 | Joint Products & By-Products | |
| 12 | Service Costing | |
| 13 | Standard Costing | |
| 14 | Marginal Costing | |
| 15 | Budget and Budgetary Control | |
CA Intermediate Study Material Paper 4: Taxation
| Chapter number | Topic Name | Pdf download link |
| Section A: Income-tax Law | ||
| Module 1 | ||
| Initial Pages | | |
| 1 | Basic Concepts | |
| 2 | Residence and Scope of Total Income | |
| 3 | Incomes which do not form part of Total Income | |
| Module 2 | ||
| Initial Pages | | |
| 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 | | |
| 5 | Income of Other Persons included in Assessee's Total Income | |
| 6 | Aggregation of Income, Set-off and Carry Forward of Losses | |
| 7 | Deductions from Gross Total Income | |
| 8 | Computation of Total Income and Tax Payable | |
| 9 | Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source | |
| 10 | Provisions for filing Return of Income and Self-assessment | |
| Section B: Indirect Taxes | ||
| Module 1 | ||
| Initial Pages | | |
| 1 | GST in India - An Introduction | |
| 2 | Supply under GST | |
| 3 | Charge of GST | |
| 4 | Exemptions from GST | |
| 5: Time and Value of Supply | Unit I: Time of Supply | |
| Unit II: Value of Supply | | |
| Module 2 | ||
| Initial Pages | | |
| 6 | Input Tax Credit | |
| 7 | Registration | |
| 8 | Tax Invoice: Credit and Debit Notes; E-way Bill | |
| 9 | Payment of Tax | |
| 10 | Returns | |
CA Intermediate Study Material Paper 5: Advanced Accounting
| Chapter number | Topic Name | Pdf download link |
| Module 1 | ||
| Initial Pages | | |
| 1 | Application of Accounting Standards | |
| 2: Partnership Accounts | Unit 1: Dissolution of Partnership Firms | |
| Unit 2: Amalgamation, Conversion and Sale of Partnership Firms | | |
| Module 2 | ||
| Initial Pages | | |
| 3 | Accounting for Employee Stock Option Plans | |
| 4 | Buyback of Securities and Equity Shares with Differential Rights | |
| 5 | Amalgamation of Companies | |
| 6 | Internal Reconstruction | |
| 7 | Liquidation of Companies | |
| Appendix: Schedule-III to The Companies Act, 2013 | | |
| Module 3 | ||
| Initial Pages | | |
| 8: Financial Statements of 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 | | |
| 9 | Non-Banking Financial Companies | |
| 10 | Consolidated Financial Statements | |
| Accounting Pronouncements | ||
| Initial Pages | | |
| Accounting Standards | | |
CA Intermediate Study Material Paper 6: Auditing and Assurance
| Chapter number | Topic Name | Pdf download link |
| Module 1 | ||
| Initial Pages | | |
| 1 | Nature, Objective and Scope of Audit | |
| 2 | Audit Strategy, Audit Planning and Audit Programme | |
| 3 | Audit Documentation and Audit Evidence | |
| 4 | Risk Assessment and Internal Control | |
| 5 | Fraud and Responsibilities of the Auditor in this Regard | |
| 6 | Audit in an Automated Environment | |
| 7 | Audit Sampling | |
| 8 | Analytical Procedures | |
| Module 2 | ||
| Initial Pages | | |
| 9 | Audit of Items of Financial Statements | |
| 10 | The Company Audit | |
| 11 | Audit Report | |
| 12 | Audit of Banks | |
| 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 | | |
CA Intermediate Study Material Paper 7: Enterprise Information Systems & Strategic Management
| Chapter number | Topic Name | Pdf download link |
| Section A: Enterprise Information Systems | ||
| Initial Pages | | |
| 1 | Automated Business Processes | |
| 2 | Financial and Accounting Systems | |
| 3 | Information Systems and its Components | |
| 4 | E-Commerce, M-Commerce and Emerging Technologies | |
| 5 | Core Banking Systems | |
| References | | |
| Glossary | | |
| Section B: Strategic Management | ||
| Initial Pages | | |
| 1 | Introduction to Strategic Management | |
| 2 | Dynamics of Competitive Strategy | |
| 3 | Strategic Management Process | |
| 4 | Corporate Level Strategies | |
| 5 | Business Level Strategies | |
| 6 | Functional Level Strategies | |
| 7 | Organisation and Strategic Leadership | |
| 8 | Strategy Implementation and Control | |
CA Intermediate Study Material Paper 8: Financial Management & Economics for Finance
| Chapter number | Topic Name | Pdf download link |
| Section A: Financial Management | ||
| Module 1 | ||
| Initial Pages | | |
| 1 | Scope and Objectives of Financial Management | |
| 2 | Types of Financing | |
| 3 | Financial Analysis and Planning - Ratio Analysis | |
| 4 | Cost of Capital | |
| 5 | Financing Decisions - Capital Structure | |
| 6 | Financing Decisions - Leverages | |
| Appendix - Financial Tables | | |
| Module 2 | ||
| Initial Pages | | |
| 7 | Investment Decisions | |
| 8 | Risk Analysis in Capital Budgeting | |
| 9 | Dividend Decisions | |
| 10: Management of Working Capital | Unit 1: Introduction to Working Capital Management | |
| Unit 2: Treasury and Cash Management | | |
| Unit 3: Management of Inventory | | |
| Unit 4: Management of Receivables | | |
| Unit 5: Management of Payables (Creditors) | | |
| Unit 6: Financing of Working Capital | | |
| Appendix - Financial Tables | | |
| Section B: Economics for Finance | ||
| Initial Pages | | |
| 1: Determination of National Income | Unit I: National Income Accounting | |
| Unit II: The Keynesian Theory of Determination of National Income | | |
| 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 | | |
| 3: Money Market | Unit I: The Concept of Money Demand: Important Theories | |
| Unit II: The Concept of Money Supply | | |
| Unit III: Monetary Policy | | |
| 4: International Trade | Unit 1: Theories of International Trade | |
| Unit 3: The Instruments of Trade Policy | | |
| Unit 3: Trade Negotiations | | |
| Unit 4: Exchange Rate and Its Economic Effects | | |
| Unit 5: International Capital Movements | | |
| Glossary | | |
CA Intermediate Revision Test Papers
Apart from CA Intermediate 2021 study material, candidates can also take help of revision test papers to prepare well for the December 2021 exam. The revision test papers are based on the official CA intermediate exam syllabus. The revision test papers are available both in English and Hindi. The paper-wise revision test paper pdfs are given in the table below.
CA Intermediate Revision Test Papers (New and Old Syllabus)
| Name of the paper | Download Link (New syllabus) | Download Link |
| Paper-1: Accounting | Group 1 - May 2021 Group 2 - May 2021 Group 1 - November 2020 | Group 1 - May 2021 Group 2 - May 2021 Group 1 - November 2020 |
| 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 |
CA Intermediate Referencer for Quick Revision
ICAI has released a paper-wise referencer for quick revision for the CA intermediate exams in 2021. Candidates can find the pdf links for the referencer in the table below:
CA Inter 2021 Reference
CA Intermediate Study Material 2021: Mock Test
Another good way to practice well for the CA intermediate exams is by attempting the mock test papers for CA intermediate 2021. It gives a glimpse of the question difficulty, type of questions, management of time, and marking scheme in the main exam.
CA Intermediate Mock Test Papers October 2020
CA Intermediate Previous Year Question Papers
ICAI released the previous year's question papers for November 2020- cycle II to help the candidates in their exam practice. Attempting these papers gives a great edge to the preparation and gives the student a clear idea of how the exam is being conducted and CA intermediate exam pattern. The previous year's question papers are mentioned in the table below:
CA Intermediate Previous Year Question Papers (November 2020-Cycle II)
| Paper Name | Pdf Link |
| Paper-1: Accounting | Click here |
| Paper-2: Corporate and Other Laws | Click here |
| Paper-3: Cost and Management Accounting | Click here |
| Paper-4: Taxation | Click here |
| Paper-5: Advanced Accounting | Click here |
| Paper-6: Auditing and Assurance | - |
| Paper-7: Enterprise Information Systems & Strategic Management | Click here |
| Paper-8: Financial Management & Economics for Finance | Click here |
Other Important links:
CA Intermediate Important Dates 2021
CA Intermediate Exam Pattern 2021
CA Intermediate Sample Papers 2021
Frequently Asked Question (FAQs) - CA Intermediate Study Material 2021 - Download Old & New Scheme Study Material
Question: What are the CA intermediate subjects covered in the official study material?
Answer:
The subjects covered in CA Intermediate study material 2021 are as follows- Accounting, Corporate Laws and Other Laws, Cost and Management Accounting, Taxation, Advanced Accounting, Auditing and Assurance, Enterprise Information System and Strategic Management, Financial Management and Economics for Finance
Question: Is the study material provided by ICAI enough to study for CA Intermediate 2021?
Answer:
Yes, the ICAI study material covers all the details required in the main exam. However, candidates can also refer to some good books based on CA intermediate syllabus.
Question: Can I clear the CA intermediate exam with a preparation of 2 months?
Answer:
No, the CA intermediate exam will be relatively tough to crack with 2 months preparation for an average student.
Question: Is it possible to clear the CA intermediate 2021 exam without any coaching?
Answer:
Yes, ICAI provides enough study material and practice material to clear the CA intermediate exam without any coaching.
Question: Will my login credentials be required for accessing ICAI study material?
Answer:
No, all ICAI study material is available on the ICAI official website on the BOS knowledge portal.
Question: How many times can I attempt the CA IPCC exam?
Answer:
You can attempt CA IPCC 8 times as the initial registration remains valid for 4 years.
Latest Articles
Questions related to CA Intermediate Exam
Showing 4 out of 4 Questions
10 Views
can i apply for intermediate exams if i have 50% marks in bcom
Hi,
Following students can register for the CA Intermediate exam-
Candidates who have passed the CA Foundation exam can register for any of the CA Intermediate exam group(s).
Any candidate who has passed erstwhile the Foundation exam or Professional education (examination-I) or Common Proficiency Test (CPT) is also eligible to enrol for the CA Intermediate exam.
Candidates who are graduates/ postgraduates in commerce and have minimum of 55% marks in aggregate are also eligible to apply for the CA Intermediate course.
Candidates who are graduates/ postgraduates in any other stream (except commerce) and have minimum of 60% marks in aggregate are also eligible to register.
Candidates who are in their final year of graduation course are also eligible to register for the CA Intermediate course on provisional basis. Such candidates have to submit the proof of passing within six months from the date of appearance in final year exams.
Hope it helps.
16 Views
i am july 2022 foundation passed student want to enter to may 2022 exam how can i apply
Hello Student
The deti hai mentioned in your question is not correct. In the same here you have mentioned that in the month of July 2022 the year has not come yet fast CA foundation course. And you want to appear in inter examination in the month of May 2022. How it is possible. Everything correctly and accurately then the answer will get in accurate.
98 Views
after bcom we are compulsory to give ca intermediate exam
Hello Omkar,
Hope you are doing well.
There's no compulsion to give CA intermediate exam after completing BCom if you don't want to pursue CA as a career.
However if you want to give CA intermediate exam then you need to have completed your graduation.
Hope this helps. In case of any further query, please get back to us.
Thank you.
Source: https://finance.careers360.com/articles/ca-intermediate-study-material
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