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CA Intermediate Notes

The second phase of the Chartered Accountancy in India is known as the CA Intermediate.

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This is an examination where you need a strong foundation of concepts, consistent practice, and high-quality study resources. Being one of the most challenging levels of the course, you need to have an in-depth understanding of various subjects such as Accounting, Law, Costing, Taxation, and so on. In order to simplify your journey for the exam preparation, the team of experts at SelfStudys has come up with the CA Intermediate notes. They provide you with a structured, exam-oriented, as well as easy-to-understand content. 

Here, the CA Intermediate notes 2026 are designed specifically to cover the syllabus in a concise yet comprehensive manner. By studying them, you will be able to grasp any complex concept, revise the topics quickly, align your preparation with the latest exam pattern, etc. So, without any more time wastage, you should utilize this resource from our website and get one step closer to succeeding in the upcoming examination. 

Role Of The CA Intermediate Notes 2026 In Concept Clarity

Clarity of the concepts is a major requirement for exam success. At this level, you should not only remember the provisions and formulas, but also know how to apply them in practical scenarios. For your reference, we have explained some points on how the CA Inter notes can help you develop a strong conceptual base. 

  • In the CA Inter notes PDF, you will find that each difficult topic is divided into an easy-to-understand language. All the technical terms, legal provisions, accounting standards, and so on are explained step by step. This will make your learning less confusing and more effective. 
  • The CA Intermediate notes PDF free download includes concepts that are arranged in a systematic order. This means that they start from the basics and move towards advanced applications gradually. With the help of this structured approach, you will be able to understand how one concept links to another. 
  • Any important idea is summarized in bullet points, tables, or charts in our CA Intermediate all subject notes. In this way, we make sure that you can revise as well as reinforce all the key concepts. 
  • Rather than promoting any rote memorization, our CA Intermediate notes focus on explaining the ‘why’ behind every concept. Through this deep understanding, you will be able to apply your knowledge accurately in the exams. 
  • At SelfStudys, the CA Intermediate notes 2026 are prepared as per the latest syllabus that is prescribed by the Institute of Chartered Accountants of India. This way, you can devote your time only to relevant topics without any unnecessary distractions. 

Subject-Wise Collection Of CA Inter Notes

We design the CA Inter notes in a subject-wise manner so that you can prepare in a focused, organized, as well as efficient way. These notes allow you to concentrate on one paper at a time rather than dealing with scattered or mixed content. This way, you will be able to have a better understanding and stronger conceptual clarity. Furthermore, this approach makes it easier for you to plan your studies, track your progress, revise in a systematic way, and so on. You can get the links to these subject-wise notes below easily. 

Chapters That Are Included In The CA Inter Notes PDF For Each Subject

You should also know that apart from the subject-wise notes, we provide the CA Inter notes PDF for each chapter separately. This means that you can view online or download the notes for the specific chapter that you want to study, according to your preparation phase. Our team spends an immense number of hours collecting the information and then preparing these notes. In this section, we have also mentioned the names of these chapters across each subject. 

SUBJECT NAME 

CHAPTERS NAME

GROUP 1

Advanced Accounting

MODULE 1

Chapter 1: Introduction to Accounting Standards

Chapter 2: Framework for Preparation and Presentation of Financial Statements

Chapter 3: Applicability of Accounting Standards

Chapter 4: Presentation & Disclosures Based Accounting Standards

  • Unit 1: Accounting Standard 1 Disclosure of Accounting Policies
  • Unit 2: Accounting Standard 3 Cash Flow Statement
  • Unit 3: Accounting Standard 17 Segment Reporting
  • Unit 4: Accounting Standard 18 Related Party Disclosures
  • Unit 5: Accounting Standard 20 Earnings Per Share
  • Unit 6: Accounting Standard 24 Discontinuing Operations
  • Unit 7: Accounting Standard 25 Interim Financial Reporting
 

MODULE 2

Chapter 5: Assets-Based Accounting Standards

  • Unit 1: Accounting Standard 2 Valuation of Inventory
  • Unit 2: Accounting Standard 10 Property, Plant and Equipment
  • Unit 3: Accounting Standard 13 Accounting for Investments
  • Unit 4: Accounting Standard 16 Borrowing Costs
  • Unit 5: Accounting Standard 19 Leases
  • Unit 6: Accounting Standard 26 Intangible Assets
  • Unit 7: Accounting Standard 28 Impairment of Assets

Chapter 6: Liabilities-Based Accounting Standards

  • Unit 1: Accounting Standard 15 Employee Benefits
  • Unit 2: AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets

Chapter 7: Accounting Standards Based on Items Impacting Financial Statements

  • Unit 1: Accounting Standard 4 Contingencies and Events occurring after the Balance Sheet Date
  • Unit 2: Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
  • Unit 3: Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates
  • Unit 4: Accounting Standard 22 Accounting for Taxes on Income

Chapter 8: Revenue-Based Accounting Standards

  • Unit 1: Accounting Standard 7 Construction Contracts
  • Unit 2: Accounting Standard 9 Revenue Recognition

Chapter 9: Other Accounting Standards

  • Unit 1: Accounting Standard 12 Accounting for Government Grants
  • Unit 2: Accounting Standard 14 Accounting for Amalgamations

Chapter 10: Accounting Standards for Consolidated Financial Statements

  • Unit 1: Accounting Standard 21 Consolidated Financial Statements
  • Unit 2: Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statements
  • Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures
 

MODULE 3

Chapter 11: Financial Statements of Companies

  • Unit 1: Preparation of Financial Statements
  • Unit 2: Cash Flow Statement
  • Annexure

Chapter 12: Buyback of Securities

Chapter 13: Amalgamation of Companies

Chapter 14: Internal Reconstruction

Chapter 15: Accounting for Branches, including Foreign Branches

Corporate and Other Laws

PART I - COMPANY LAW AND LIMITED LIABILITY PARTNERSHIP LAW

MODULE 1

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

 

MODULE 2

Chapter 7: Management & Administration

Chapter 8: Declaration and Payment of Dividend

Chapter 9: Accounts of Companies

Chapter 10: Audit and Auditors

Chapter 11: Companies Incorporated Outside India

 

MODULE 3

Chapter 12: The Limited Liability Partnership Act, 2008

 

PART II - OTHER LAWS

Chapter 1: The General Clauses Act, 1897

Chapter 2: Interpretation of Statutes

Chapter 3: The Foreign Exchange Management Act, 1999

Taxation 

Section A: INCOME TAX LAW

MODULE 1

SECTION I

Overview, Scenario, Crossword Puzzle

Chapter 1: Basic Concepts

Chapter 2: Residence and Scope of Total Income

 

SECTION II

Overview, Scenario, Crossword Puzzle

Chapter 3: 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 2

SECTION III

Overview, Scenario, Crossword Puzzle

Chapter 4: Income of Other Persons included in Assessee’s Total Income

Chapter 5: Aggregation of Income, Set-Off and Carry Forward of Losses

Chapter 6: Deductions from Gross Total Income

 

SECTION IV

Overview, Scenario, Crossword Puzzle

Chapter 7: Advance Tax, Tax Deduction at Source, and Tax Collection at Source

Chapter 8: Provisions for filing Return of Income and Self Assessment

 

SECTION V

Overview, Scenario

Chapter 9: Income Tax Liability – Computation and Optimisation

Section B: GOODS & SERVICES TAX

MODULE 1

Chapter 1: GST in India – An Introduction

Chapter 2: Supply under GST

Chapter 3: Charge of GST

Chapter 4: Place of Supply

Chapter 5: Exemptions from GST

Chapter 6: Time of Supply

Chapter 7: Value of Supply

 

MODULE 2

Chapter 8: Input Tax Credit

Chapter 9: Registration

Chapter 10: Tax Invoice; Credit and Debit Notes

Chapter 11: Accounts and Records

Chapter 12: E-Way Bill

Chapter 13: Payment of Tax

Chapter 14: Tax Deduction at Source and Collection of Tax at Source

Chapter 15: Returns

GROUP 2

Cost and Management Accounting 

MODULE 1

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 Systems

 

MODULE 2

Chapter 8: Unit & Batch Costing

Chapter 9: Job Costing

Chapter 10: Process & Operation Costing

Chapter 11: Joint Products and Byproducts

Chapter 12: Service Costing

Chapter 13: Standard Costing

Chapter 14: Marginal Costing

Chapter 15: Budgets and Budgetary Control

Auditing and Ethics

MODULE 1

Chapter 1: Nature, Objective, and Scope of Audit

Chapter 2: Audit Strategy, Audit Planning and Audit Programme

Chapter 3: Risk Assessment and Internal Control

Chapter 4: Audit Evidence

Chapter 5: Audit of Items of Financial Statements

 

MODULE 2

Chapter 6: Audit Documentation

Chapter 7: Completion and Review

Chapter 8: Audit Report

Chapter 9: Special Features of Audit of Different Types of Entities

Chapter 10: Audit of Banks

Chapter 11: Ethics and Terms of Audit Engagements

Financial Management and Strategic Management

Section A: FINANCIAL MANAGEMENT

MODULE 1

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

 

MODULE 2

Chapter 7: Investment Decisions

Chapter 8: Dividend Decision

Chapter 9: 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

Section A: STRATEGIC MANAGEMENT

Chapter 1: Introduction to Strategic Management

Chapter 2: Strategic Analysis: External Environment

Chapter 3: Strategic Analysis: Internal Environment

Chapter 4: Strategic Choices

Chapter 5: Strategy Implementation and Evaluation

Steps To Access The CA Intermediate Notes PDF Free Download

On our digital platform, you can either use the links mentioned above or follow the steps given below to get your hands on the CA Intermediate notes PDF free download.

CA Intermediate notes 

  • Once there, you can explore the website and then click on the ‘Navigation’ bar. 
  • Under this, you will find our main menu, where you can select the ‘CA’ section. 

CA Intermediate notes 2026 

  • All the CA-related study resources will be available now, and you have to click on the ‘CA Intermediate notes’ option. 

CA Inter notes 

  • By clicking on this option, you will get the CA Intermediate all subject notes, and you can choose any. 

CA Inter notes PDF 

  • After choosing the subject, you can access the chapter-wise CA Intermediate notes 2026. 

CA Intermediate notes PDF free download 

  • Finally, you can start studying the CA Inter notes one by one for each chapter from the list. 

Note: If you wish to get the download of the CA Inter notes PDF, then make sure to do a Google Log In or Sign Up on the platform. 

How To Combine The PDF For CA Intermediate All Subject Notes With Mock Tests?

One of the most effective strategies to solidify your concepts, improve your exam performance, and build your confidence is to combine the CA Intermediate notes PDF free download with the CA Intermediate mock test. Here are a few ways to do so. 

CA Intermediate Study Cycle 

Study The Concepts Thoroughly Using The CA Intermediate Notes

The first step you need to take is start your preparation by reading the CA Intermediate all subject notes and understanding the core concepts, provisions, formulas, etc. In this way, you can make sure that you attempt the mock tests with proper clarity of the concepts instead of doing guesswork. 

Attempt Topic-Wise Mock Tests After Each Chapter

Once you have completed a chapter from the CA Intermediate notes, you should take a topic-wise or chapter-wise mock test for it. By doing so, you will be able to check how well you have understood the concepts that you studied from the notes. 

Use The Mock Tests To Notice Conceptual Gaps

In the mock tests, you have to analyze the answers that you got wrong to pinpoint your weaker areas. Then, you should revisit the specific sections in the CA Intermediate notes 2026 and clarify the misunderstood concepts. Also, during this time, you have to eliminate the mistakes that you are making repeatedly. 

Annotate The CA Intermediate Notes 2026 On Mock Test Feedback

You need to update your CA Inter notes by adding any remarks, shortcuts, common errors, examiner expectations, and so on that you found while attempting the mock test. In this way, you will be able to make the PDF more personalized as well as exam-focused. 

Practice Time Management Along With Concept Revision

It is important that you attempt the full-length mock tests within the given time limit. Then, you should revise the related concepts from the CA Inter notes PDF. It will help you to balance your speed, accuracy, and conceptual understanding. 

Focus On Frequently Tested Concepts 

In the mock tests, you will see that the high-weightage topics are often highlighted. So, you should use the CA Intermediate notes PDF free download to revise these areas more thoroughly. Also, make sure that you have a strong command of these concepts that are commonly tested. 

Conclusion 

The syllabus of the CA Intermediate examination is quite vast and detailed. That’s why it is important to rely on well-prepared CA Intermediate all subject notes on SelfStudys. They will simplify all the complex topics, strengthen your understanding of the concepts, make your revision sessions more efficient, and so on. Whether you want to study theory subjects like Law and Auditing or practical ones like Accounting, Costing, and Taxation, these high-quality notes will make sure that you do balanced preparation across each one of them.

FAQs
Need answers? Find them here...
The CA Intermediate notes 2026 are considered to be important because they break down the concepts into easy explanations. They also provide you with clarity on difficult topics, help revising in an efficient manner, and so on. By using them, you can reduce any confusion, save your time, as well as improve your overall exam preparation.
The CA Inter notes PDF can be sufficient for the preparation of the exam if you use the resource correctly. Our notes cover the entire syllabus, highlight important topics, and align with the ICAI guidelines. However, you have to combine them with mock tests as well as practice questions for the best results.
The difference between our CA Intermediate all subject notes and the ICAI study material lies in their presentation and simplicity. While the material of ICAI is detailed and comprehensive, the notes summarize all the key concepts, focus on exam-relevant points, and make your revision faster as well as more effective.
Absolutely! The CA Intermediate notes are the best last-minute revision tool. As they present the information concisely with key points, summaries, etc., you can revise all the important concepts just before the exam.
For effective usage of the CA Inter notes, you need to first understand the concepts and revise them on a regular basis. Then, you should apply your knowledge through the practice tests. By using the notes consistently, you will surely get better outcomes.
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