CA-INTERMEDIATE
PRACTICE STUDY MATERIAL

ICAI provides Study Material and Practice Manual for May 2019. Students can download CA-INTERMEDIATE May 2019 study material in PDF Format. So, that it is easy to read from smart phones also instead of carrying books.

Study Material provided by ICAI always is on your priority while preparing for CA Exams as it covers each and every concept. Along with depth of the concepts, it helps you in the proper presentation of your answer. Most of the toppers said in their interview that ICAI material helped them a lot in getting rank in CA INTERMEDIATE Exams.

The main motive of the study material is to cover the entire course which is sub divided into various chapters.

Reasons for taking study material and practice manual for – CA-INTERMEDIATE (new syllabus):

  • Before few days of examinations, students comes under the pressurize situation. That time mock tests help to make their real stress-free and exam easier. But if they are studying from the study material which is provided by the ICAI, then they find no difficulty regarding any subject of CA Examination.
  • As final exams are coming, students start getting panic due to the feeling of not studied properly and high competition in exam time.
  • Nowadays, papers of CA- INTERMEDIATE exams are very lengthy so they should gain a huge amount of confidence while appearing in the exams.
  • Study Material is considered important by the compiler from your coaching institute. The presentation is considered one of the important factors to clear CA Exams in which ICAI modules help you a lot.

Most of this material comes straight from the Board of Studies (BOS) and are very helpful for students to clear their CA exams.

The material is available for all the subjects of CA-Intermediate which includes Accounting, Corporate and Other Laws, Cost and Management Accounting, Taxation, Advanced Accounting, Auditing and Assurance, Enterprise Information Systems & Strategic Management, Financial Management & Economics for Finance

Here you can download the practice study material for CA -FINAL (new Syllabus) .all the material will be amended and applicable for upcoming ICAI exams. Students must refer this material before sitting for their ICAI examination.

CA-INTERMEDIATE

(DOWNLOAD PRACTICE STUDY MATERIAL)

PAPER-1 ACCOUNTING

 

Chapter

Details

Module 1.

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.

4.     Financial statements of companies:

·        Unit 1: preparation of financial statements

·        Unit 2 :cash flow statements

5.     Profit and loss pre and post incorporation

6.     Accounting for bonus issue and right issue

7.     Redemption of preference shares

8.     Redemption of debentures

 

Module 3.

9.     Investment accounts

10.                        Insurance claims for loss of stock and loss of profit

11.                        Hire purchase  and installment sale transactions

12.                        Departmental accounts

13.                        Accounting for branches including foreign branches

14.                        Accounts for incomplete records

15.                        Partnership  accounts

·        Unit-1 dissolution of partnership firms

·        Unit-2 amalgamation ,conversion and sale of partnership firms

 

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PAPER-2 CORPORATE AND OTHER LAWS

Chapter

Details

Part-I company law

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.     Managements & administration

8.     Declaration and payments of dividend

9.     Accounts of companies

10.audit and auditors

Part-II(Other laws)

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,1897

3.     The general clauses act,1897

4.     Interpretation of statutes, deeds and documents

 

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PAPER-3 COST AND MANAGEMENT ACCOUNTING

Chapter

Details

Module 1.

1.     Introduction to cost and management accounting

2.     Material cost

3.     Employee cost and direct expenses

4.     Overheads: absorption costing method

5.     Activity based costing

6.     Cost sheet

7.     Cost accounting system

Module 2.

8.     Unit& batch costing

9.     Job costing and contract costing

10.                        Process &operation costing

11.                        Joint products & by product

12.                        Service costing

13.                        Standard costing

14.                        Marginal costing

15.                        Budget and budgetary control

 

 

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PAPER-4 TAXATION

Chapter

Details

Section-A(income tax-law)

 

Module 1

1.     Basic concepts

2.     Residence and scope of total income

3.     incomes which do not form part of total income

4.     Heads of income:

·        Unit-1.salaries

·        Unit-2income for house property

·        Unit-3 profits and gains of business or profession

·        Unit-4 capital gains

·        Unit-5 income for other sources

Module 3

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. Computations of total income and tax payable

9. Advance tax, tax deduction of source and introduction to tax collection at source

10. Provisions for filing return of income and self assessment

 

 

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chapter

Details

Section-B (indirect taxes)

Module 1

1.     GST in India –an introduction

2.     Supply under GST

3.     Charge of GST

4.     Exemption of GST

5.     Time and value of supply

·        Unit-1 time of supply

·        Unit-2 value of supply

Module 2

6.     Input tax credit

7.     Registration

8.     Tax invoice: credit and debit notes ; E-way bill

9.     Payment of tax

10.                         Returns

 

 

 

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PAPER-5 ADVANCED ACCOUNTING:

chapter

Details

Module 1

1.     Application of accounting standards

2.     Application of guidance notes

Module 2

3.     Accounting for employee stock option plans

4.     Buy back of securities and equity shares with differential rights

5.     Underwriting of shares and debentures

6.     Amalgamation of companies

7.     Accounting for reconstruction of companies

8.     Accounting for liquidation of companies

9.     Insurance companies:

Unit-1 introduction to insurance business

Unit-2 accounting technique of general insurance business

Unit-3 financial statements insurance companies

Module 3

10.                                                                           Banking companies:

Unit-1 some relevant provisions of the banking regulation 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

 

11.                                                                           Non banking financial companies

12.                                                                           Mutual fund

13.                                                                          Valuation of goodwill

14.                                                                          Consolidation financial statements

 

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PAPER-6 AUDITING AND ASSURANCE

chapter

Details

Module 1

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 regards

6.     Audit in an automated environment

7.     Audit sampling

8.     Analytical procedures

Module 2

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

 

 

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PAPER-7 ENTERPRISE INFORMATION SYSTEM &STRATEGIC MANAGEMENT

chapter

Details

Section –A (enterprise information system)

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

Section –B (strategic managements)

1.     Introduction to strategic managements

2.     Dynamics of competitive strategy

3.     Strategic managements process

4.     Corporate level strategies

5.     Business level strategies

6.     Functional level strategies

7.     Organisation and strategic leadership

8.     Strategy implementation and control

 

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PAPER-8 FINANCIAL MANAGEMENTS & ECONOMICS FOR FINANCE

chapter

Details

Section –A (financial managements)

Module 1

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

Module 2

7.     Investment decisions

8.     Risk analysis in capital budgeting

9.     Lease financing

10.                                                                           Dividend decisions

11.                                                                           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

 

 

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chapter

Details

Section –B(economics for finance)

1.     Determination of national income:

·        Unit-1national income accounting

·        Unit-2 the Keynesian theory of determination of national income

2.     Public finance:

·        Unit-1 fiscal functions : an overview

·        Unit-2 market failure

·        Unit-3 government interventions to correct market failure

·        Unit-4 fiscal policy

3.     Money market:

·        Unit-1 the concept money demand: important theories

·        Unit-2 concept of money supply

·        Unit-3 monetary policy

4.     International trade:

·        Unit-1 theories of international trade

·        Unit-2 the instruments of trade policy

·        Unit-3 trade negotiations

·        Unit-4 exchange rate and its economics effects

·        Unit-5 international capital movements

 

 

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