CA INTERMEDIATE STUDY MATERIAL FOR Nov 2022 – GROUP 1 AND 2

1. CA INTERMEDIATE STUDY MATERIAL FOR Nov 2022 – GROUP 1 AND 2 The CA Intermediate Study Material for the November 2022 tests has been released by the ICAI. The Intermediate study material is available for download at the ICAI's official website. The CA Intermediate Course is a lengthy course with one of the most difficult exams in the CA course. Students who want to pass the CA Intermediate exam on the first try must concentrate on their academics. Candidates who want more information about the new CA Intermediate study material can contact KS Academy or go to a KS Academy Chennai branch. NOV 2022 ICAI CA INTERMEDIATE STUDY MATERIAL The CA Intermediate course is broken down into eight papers, each of which is separated into two groups. Check out the CA Inter study materials for each paper by scrolling down. ICAI CA INTERMEDIATE STUDY MATERIAL FOR GROUP 1 Accounting, law, taxation, costing, and other topics make up Group 1 of CA Intermediate. Group 1 consists of four papers: Paper 1- Accounting, Paper 2- Corporate Laws and Other Laws, Paper 3- Cost and Management Accounting and Paper 4- Taxation PAPER 1- ACCOUNTING There are three modules and 15 chapters in Accounting. Intermediate Paper-1's goal is to solve a problem in the Business Entity. Sole proprietorship, partnership, and corporation are examples of accounting topics. Module-1 Chapter 1: Introduction to Accounting Standards, Chapter 2: Framework for Preparation and Presentation of Financial Statements, Chapter 3: Overview of Accounting Standards

2. Module-2 Chapter 4: Financial Statements of Companies, Chapter 5: Profit or Loss Pre and Post Incorporation, Chapter 6: Accounting for Bonus Issue and Right Issue, Chapter 7: Redemption of Preference Shares, Chapter 8: Redemption of Debentures Module-3 Chapter 9: Investment Accounts, Chapter 10: Insurance Claims for Loss of Stock and Loss of Profit, Chapter 11: Hire Purchase and Instalment Sale Transactions, Chapter 12: Departmental Accounts, Chapter 13: Accounting for Branches Including Foreign Branches, Chapter 14: Accounts from Incomplete Records, Chapter 15: Partnership Accounts Paper 2- Corporate Laws and Other Laws Corporate and Other Laws are divided into two sections. The goal of Paper 2 is for candidates to grasp all of the Indian Contract Act's company statutes and other legislation. Part I: Company Law 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, Chapter 7: Management & Administration, Chapter 8: Declaration and Payment of Dividend, Chapter 9: Accounts of Companies, Chapter 10: Audit and Auditors Part II: Other Laws Chapter 1: The Indian Contract Act, 1872, Chapter 2: The Negotiable Instruments Act, 1881, Chapter 3: The General Clauses Act, 1897, Chapter 4: Interpretation of Statutes, Deeds, and Documents PAPER 3- COST AND MANAGEMENT ACCOUNTING In Cost and Management Accounting, there are two modules. Candidates' favourite subject is cost. 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 System Module-2

3. Chapter 8: Unit & Batch Costing, Chapter 9: Job Costing and Contract Costing, Chapter 10: Process & Operation Costing, Chapter 11: Joint Products & By-Products, Chapter 12: Service Costing, Chapter 13: Standard Costing, Chapter 14: Marginal Costing, Chapter 15: Budget and Budgetary Control PAPER- 4 TAXATION The CA Intermediate Taxation Study Material for the NOV 2022 tests is available here. Sec-A: Income-tax Law Module-1 Chapter 1: Basic Concepts, Chapter 2: Residence and Scope of Total Income, Chapter 3: Incomes that do not form part of Total Income Module-2 Chapter 4: Heads of Income Module-3 Chapter 5: Income of Other Persons included in Assessee’s Total Income, Chapter 6: Aggregation of Income, Set-off and Carry Forward of Losses, Chapter 7: Deductions from Gross Total Income, Chapter 8: Computation of Total Income and Tax Payable, Chapter 9: Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source, Chapter 10: Provisions for filing Return of Income and Self-assessment Sec-B: Indirect Taxes Module-1 Chapter 1: GST in India – An Introduction, Chapter 2: Supply under GST, Chapter 3: Charge of GST, Chapter 4: Exemptions from GST, Chapter 5: Time and Value of Supply Module-2 Chapter 6: Input Tax Credit, Chapter 7: Registration, Chapter 8: Tax Invoice: Credit and Debit Notes; E-way Bill, Chapter 9: Payment of Tax, Chapter 10: Returns Group 1 of the CA Intermediate Study Material for NOV 2022 is covered in the given curriculum.

4. ICAI CA INTERMEDIATE STUDY MATERIAL FOR GROUP 2 Group 2 consists of four papers: Paper 5- Advanced Accounting, Paper 6- Auditing and Assurance, Paper 7- Enterprise Information Systems and Strategic Management Study Material, Paper 8- Financial Management and Economics for Finance Paper 5- Advanced Accounting There are three modules in Advanced Accounting. Accounting standards, shares, debentures, businesses, mutual funds, and other topics will be covered here. Module-1 Chapter 1: Application of Accounting Standards, Chapter 2: Application of Guidance Notes Module-2 Chapter 3: Accounting for Employee Stock Option Plans, Chapter 4: Buy-Back of Securities and Equity Shares with Differential Rights, Chapter 5: Underwriting of Shares and Debentures, Chapter 6: Amalgamation of Companies, Chapter 7: Accounting for Reconstruction of Companies, Chapter 8: Accounting for Liquidation of Companies, Chapter 9: Insurance Companies Module-3 Chapter 10: Banking Companies, Chapter 11: Non-Banking Financial Companies, Chapter 12: Mutual Funds, Chapter 13: Valuation of Goodwill, Chapter 14: Consolidated Financial Statements PAPER 6- AUDITING AND ASSURANCE There are two modules in Auditing and Assurance. Auditing is the most practical topic in the CA course, and it aids students in their articleship training. The procedure and procedures of auditing are taught to candidates. Module 1 Chapter 1: Nature, Objective and Scope of Audit, Chapter 2: Audit Strategy, Audit Planning, and Audit Course, Chapter 3: Audit Documentation and Audit Evidence, Chapter 4: Risk Assessment and Internal Control, Chapter 5: Fraud and Responsibilities of the Auditor in this

5. Regard, Chapter 6: Audit in an Automated Environment, Chapter 7: Audit Sampling, Chapter 8: Analytical Procedures Module 2 Chapter 9: Audit of Items of Financial Statements, Chapter 10: The Company Audit, Chapter 11: Audit Report, Chapter 12: Audit of Banks, Chapter 13: Audit of Different Types of Entities PAPER 7- ENTERPRISE INFORMATION SYSTEMS AND STRATEGIC MANAGEMENT STUDY There are two modules in Auditing and Assurance. Auditing is the most practical topic in the CA course, and it aids students in their articleship training. PAPER 7 (A) ENTERPRISE INFORMATION SYSTEMS Chapter 1: Automated Business Processes, Chapter 2: Financial and Accounting Systems, Chapter 3: Information Systems and its Components, Chapter 4: E-Commerce, M-Commerce and Emerging Technologies, Chapter 5: Core Banking Systems PAPER 7 (B) – STRATEGIC MANAGEMENT Chapter 1: Introduction to Strategic Management, Chapter 2: Dynamics of Competitive Strategy, Chapter 3: Strategic Management Process, Chapter 4: Corporate-Level Strategies, Chapter 5: Business-Level Strategies, Chapter 6: Functional Level Strategies, Chapter 7: Organisation and Strategic Leadership, Chapter 8: Strategy Implementation and Control PAPER 8- FINANCIAL MANAGEMENT AND ECONOMICS FOR FINANCE In paper 8, you'll learn about financial management concepts and how to apply them to make better decisions. 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

6. Chapter 7: Investment Decisions, Chapter 8: Risk Analysis in Capital Budgeting, Chapter 9: Lease Financing, Chapter 10: Dividend Decisions, Chapter 11: 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 Appendix – Financial Tables