CA Intermediate Notes Sept 2026, Download Subject-Wise PDF Notes

Importance of ICAI CA Intermediate Notes for Sept 2026

ICAI official study material is considered the most authentic and exam-relevant content for CA exams. The entire CA Intermediate paper is based on the content provided in these modules. Here is why ICAI study material is essential:

• All ICAI question papers, mock tests, and RTPs are prepared using these books.
• They help build conceptual clarity and exam-oriented understanding.
• Supplemented by revision notes, they act as a comprehensive guide for quick review.

For downloading official ICAI materials, You can visit https://www.icai.org

CA Intermediate Subjects List According to the New Syllabus

From 2024 onwards, the new syllabus introduced by ICAI is applicable to all intermediate students. The Sept 2026 attempt will follow this structure:

Group	Subject Name	Subjects Code
Group 1	Advanced Accounting	Paper 1
	Corporate and Other Laws	Paper 2
	Taxation (Income Tax + GST)	Paper 3
Group 2	Cost and Management Accounting	Paper 4
	Auditing and Code of Ethics	Paper 5
	Financial Management and Strategic Management	Paper 6

Download the CA Inter Study Notes

paper 1: Accounting

Chapter-1	Introduction to Accounting Standards	Download
Chapter-2	Framework for Preparation and Presentation of Financial Statements	Download
Chapter 3 (Overview of Accounting Standards) Unit- 1, 2	Applicability of Accounting Standards	Download
	Overview of Accounting Standards	Download
Chapter 4 (Financial Statements of Companies) Unit- 1, 2	Preparation of Financial Statements	Download
	Cash Flow Statement	Download
Chapter-5	Profit or Loss Pre and Post-Incorporation	Download
Chapter-6	Accounting for Bonus Issue and Right Issue	Download
Chapter-7	Redemption of Preference Shares	Download
Chapter-8	Redemption of Debentures	Download
Chapter-9	Investment Accounts	Download
Chapter-10	Insurance Claims for Loss of Stock and Loss of Profit	Download
Chapter-11	Hire Purchase and Installation Sale Transactions	Download
Chapter-12	Departmental Accounts	Download
Chapter-13	Accounting for Branches, Including Foreign Branches	Download
Chapter-14	Accounts from Incomplete Records	Download

Paper 2: Corporate Law

Part-I	Chapter-1	Preliminary	Download
	Chapter-2	Incorporation of Company and Matters Incidental Thereto	Download
	Chapter-3	Prospectus and Allotment of Securities	Download
	Chapter-4	Share Capital and Debentures	Download
	Chapter-5	Acceptance of Deposits by Companies	Download
	Chapter-6	Registration of Charges	Download
	Chapter-7	Management & Administration	Download
	Chapter-8	Declaration and Payment of Dividend	Download
	Chapter-9	Accounts of Companies	Download
	Chapter-10	Audit and Auditors	Download
Part-II	Chapter-1 Units: 1, 2, 3	Contract of Indemnity and Guarantee	Download
		Bailment and Pledge	Download
		Agency	Download
	Chapter-2	The Negotiable Instruments Act, 1881	Download
	Chapter-3	The General Clauses Act, 1897	Download
	Chapter-4	Interpretation of Statutes	Download

Paper 3: Cost & Management Accounting

Chapter-1	Introduction to Cost and Management Accounting	Download
Chapter-2	Material Cost	Download
Chapter-3	Employee Cost	Download
Chapter-4	Overheads: Absorption Costing Method	Download
Chapter-5	Activity Based Costing	Download
Chapter-6	Cost Sheet	Download
Chapter-7	Cost Accounting System	Download
Chapter-8	Unit & Batch Costing	Download
Chapter-9	Job Costing and Contract Costing	Download
Chapter-10	Process & Operation Costing	Download
Chapter-11	Joint Products & By-Products	Download
Chapter-12	Service Costing	Download
Chapter-13	Standard Costing	Download
Chapter-14	Marginal Costing	Download
Chapter-15	Budget and Budgetary Control	Download

Paper 4: Taxation

Income-tax Law
Chapter-1	Basic Concepts	Download
Chapter-2	Residence and Scope of Total Income	Download
Chapter-3	Incomes which do not form part of Total Income	Download
Chapter-4(Heads of Income) Unit: 1, 2, 3, 4 and 5	Salaries	Download
	Income from House Property	Download
	Profits and Gains of Business or Profession	Download
	Capital Gains	Download
	Income from Other Sources	Download
Chapter-5	Income of Other Persons included in Assessees Total Income	Download
Chapter-6	Aggregation of Income, Set-off and Carry Forward of Losses	Download
Chapter-7	Deductions from Gross Total Income	Download
Chapter-8	Computation of Total Income and Tax Payable	Download
Chapter-9	Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source	Download
Chapter-10	Provisions for filing Return of Income and Self-assessment	Download
Indirect Taxes
Chapter-1	GST in India - An Introduction	Download
Chapter-2	Supply under GST	Download
Chapter-3	Charge of GST	Download
Chapter-4	Exemptions from GST	Download
Chapter 5 (Time and Value of Supply) Unit: 1, 2	Time of Supply	Download
	Value of Supply	Download
Chapter-6	Input Tax Credit	Download
Chapter-7	Registration	Download
Chapter-8	Tax Invoice: Credit and Debit Notes; E-way Bill	Download
Chapter-9	Payment of Tax	Download
Chapter-10	Returns	Download

Paper 5: Auditing and Ethics

Chapter-1	Nature, Objective and Scope of Audit	Download
Chapter-2	Audit Strategy, Audit Planning and Audit Programme	Download
Chapter-3	Audit Documentation and Audit Evidence	Download
Chapter-4	Risk Assessment and Internal Control	Download
Chapter-5	Fraud and Responsibilities of the Auditor in this Regard	Download
Chapter-6	Audit in an Automated Environment	Download
Chapter-7	Audit Sampling	Download
Chapter-8	Analytical Procedures	Download
Chapter-9	Audit of Items of Financial Statements	Download
Chapter-10	The Company Audit	Download
Chapter-11	Audit Report	Download
Chapter-12	Audit of Banks	Download
Chapter-13	Audit of Different Types of Entities	Download

Paper 6: Financial Management and Strategic Management

Enterprise Information Systems
Chapter-1	Automated Business Processes	Download
Chapter-2	Financial and Accounting Systems	Download
Chapter-3	Information Systems and its Components	Download
Chapter-4	E-Commerce, M-Commerce and Emerging Technologies	Download
Chapter-5	Core Banking Systems	Download
Strategic Management
Chapter-1	Introduction to Strategic Management	Download
Chapter-2	Dynamics of Competitive Strategy	Download
Chapter-3	Strategic Management Process	Download
Chapter-4	Corporate-Level Strategies	Download
Chapter-5	Business-Level Strategies	Download
Chapter-6	Functional Level Strategies	Download
Chapter-7	Organizationand Strategic Leadership	Download
Chapter-8	Strategy Implementation and Control	Download

Section A: Financial Management

Section-A: Financial Management
Chapter-1	Scope and Objectives of Financial Management	Download
Chapter-2	Types of Financing	Download
Chapter-3	Financial Analysis and Planning: Ratio Analysis	Download
Chapter-4	Cost of Capital	Download
Chapter-5	Financing Decisions: Capital Structure	Download
Chapter-6	Financing Decisions: Leverages	Download
Chapter-7	Investment Decisions	Download
Chapter-8	Risk Analysis in Capital Budgeting	Download
Chapter-9	Dividend Decisions	Download
Chapter-10 (Management of Working Capital) Unit: 1, 2, 3, 4, and 6	Introduction to Working Capital Management	Download
	Treasury and Cash Management	Download
	Management of Inventory	Download
	Management of Receivables	Download
	Management of Payables (Creditors)	Download
	Financing of Working Capital	Download
Section-B: Economics for Finance
Chapter-1 (Determination of National Income) Unit 1,2.	National Income Accounting	Download
	The Keynesian Theory of Determination of National Income	Download
Chapter-2 (Public Finance) Unit: 1,2	Fiscal Functions: An Overview	Download
	Market Failure	Download
	Government Interventions to Correct Market Failure	Download
	Fiscal Policy	Download
Chapter 3 (Money Market)	The Concept of Money Demand : Important Theories	Download
	The Concept of Money Supply	Download
	Monetary Policy	Download
Chapter 4 (International Trade)	Theories of International Trade	Download
	The Instruments of Trade Policy	Download
	Trade Negotiations	Download
	Exchange Rate and Its Economic Effects	Download
	International Capital Movements	Download

How to Download the CA Intermediate Notes and Study Materials

ICAI provides free PDFs of study material, practice manuals, and revision notes. To download:

• 1. Visit icai.org
• 2. Click on Students > BoS Knowledge Portal
• 3. Select Intermediate Course (New Scheme)
• 4. Choose the desired subject
• 5. Download the Study Material, MCQs, Case Scenarios, etc.

Direct Link to ICAI BoS Portal: https://boslive.icai.org

How to Use CA Intermediate Notes Effectively

While study materials are essential, knowing how to use them matters even more. Here is a simple study strategy:

• Read the ICAI module once thoroughly to understand the concept.
• Prepare your short notes during the second reading.
• Use summary notes for revision in the last 30 days.
• Solve all illustrations and exercises from the ICAI module and RTPs.
• Give test series and mock tests to evaluate your preparedness.

Last 30 Days Strategies for CA Intermediate Sept 2026

In the final month before the exam, focus more on revision than on new learning. Here is how you can use your study material and notes:

• Days 1–10:
  Revise all subjects once using the ICAI summary modules and handwritten notes.
• Days 11–20:
  Solve MCQs, MTPs, and RTPs.
• Days 21–30:
  Give 1 full mock test per subject and revise important amendments and AS/SA.

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