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CA Intermediate Notes Sept 2025, Download Subject-Wise PDF Notes

Explore the CA Intermediate notes and study material for Sept 2025. Download ICAI PDFs for all subjects, covering both Groups 1 and 2. Prepare effectively with updated syllabus content.

The CA Intermediate Institute of Chartered Accountants of India (ICAI) is the second level of the Chartered Accountancy Course. With the arrival of the September 2025 examinations, it is necessary for students to use the most updated and course-based CA intermediate notes and study materials. ICAI has already released official study material and module material on its official platform, which serves as the basis for exam questions.

This article includes everything you need about CA Intermediate notes and study materials for the September 2025 session—how to download ICAI PDF, subject-wise material, old vs. new courses, and preparation tips.

CA Inter Notes (Summary Notes, Revision Charts, Handwritten Notes, etc.)


Importance of ICAI CA Intermediate Notes for Sept 2025

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 September 2025 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 2025

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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