Ca final study material

ICAI CA Final Study Material in PDF Format

Students, are you looking for CA Final Study Material? Then you are landed on the correct page. On this page, we are sharing you the CA Final Study Material as well as Practice Manual. Here we are providing you the CA Final study material for both Old (English and Hindi both) and New Syllabus. The study material provided on this page are applicable for Nov 2018 and onward attempts.

The study material provided by ICAI is actually very important, does not matter how many other books you are already referencing. It gives you an idea what actually ICAI is demanding from you. The writing skills, presentation, questions asked everything is clearly explained in ICAI Study Material.



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Paper 1: Financial Reporting

Module 1Initial Pages
Chapter 1: Application of Accounting StandardsUnit 1: AS 15 “Employee Benefits”
Unit 2: AS 25 “Interim Financial Reporting”
Unit 3: AS 28 “Impairment of Assets”
Unit 4: AS 21 “Consolidated Financial Statements”
Unit 5: AS 23 “Accounting for Investments in Associates in Consolidated Financial Statements”
Unit 6: AS 27 “Financial Reporting of Interests in Joint Ventures”
Chapter 2: Application of Guidance Notes
Annexure: Schedule III to The Companies Act, 2013
Module 2Initial Pages
Chapter 3: Framework for Preparation and Presentation of Financial Statements
Chapter 4: Ind AS on Presentation of Items in the Financial StatementsUnit 1: Ind AS 1 “Presentation of Financial Statements”
Unit 2: Ind AS 34 “Interim Financial Reporting”
Unit 3: Ind AS 7 “Statement of Cash Flows”
Chapter 5: Ind AS on Recognition of Revenue in the Financial StatementsUnit 1: Ind AS 11 “Construction Contracts”
Unit 2: Ind AS 18 “Revenue”
Chapter 6: Ind AS on Measurement based on Accounting PoliciesUnit 1: Ind AS 8 “Accounting Policies, Changes in Accounting Estimates and Errors”
Unit 2: Ind AS 10 “Events after the Reporting Period”
Unit 3: Ind AS 113 “Fair Value Measurement”
Chapter 7: Other Ind ASUnit 1: Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance”
Unit 2: Ind AS 114 “Regulatory Deferral Accounts”
Chapter 8: Ind AS 101 “First-time Adoption of Indian Accounting Standards”
Module 3Initial Pages
Chapter 9: Ind AS on Assets of the Financial StatementsUnit 1: Ind AS 2 “Inventories”
Unit 2: Ind AS 16 “Property, Plant and Equipment”
Unit 3: Ind AS 17 “Leases”
Unit 4: Ind AS 23 “Borrowing Costs”
Unit 5: Ind AS 36 “Impairment of Assets”
Unit 6: Ind AS 38 “Intangible Assets”
Unit 7: Ind AS 40 “Investment Property”
Unit 8: Ind AS 105 “Non-current Assets Held for Sale and Discontinued Operations”

Module 4Initial Pages
Chapter 10: Ind AS on Liabilities of the Financial StatementsUnit 1: Ind AS 19 “Employee Benefits”
Unit 2: Ind AS 37 “Provisions, Contingent Liabilities and Contingent Assets”
Chapter 11: Ind AS on Items impacting the Financial StatementsUnit 1: Ind AS 12 “Income Taxes”
Unit 2: Ind AS 21 “The Effects of Changes in Foreign Exchange Rates”
Chapter 12: Ind AS on Disclosures in the Financial StatementsUnit 1: Ind AS 24 “Related Party Disclosures”
Unit 2: Ind AS 33 “Earnings per Share”
Unit 3: Ind AS 108 “Operating Segments”
Module 5Initial Pages
Chapter 13: Consolidated and Separate Financial StatementsUnit 1: Introduction to Consolidated Financial Statements
Unit 2: Important Definitions
Unit 3: Separate Financial Statements
Unit 4: Consolidated Financial Statements
Unit 5: Consolidated Financial Statements: Accounting of Subsidiaries
Unit 6: Joint Arrangements
Unit 7: Investment in Associates & Joint Ventures
Unit 8: Disclosures
Annexures
Chapter 14: Industry Specific Ind ASUnit 1: Ind AS 41 “Agriculture”
Unit 2: Ind AS 104 “Insurance Contracts”
Unit 3: Ind AS 106 “Exploration for and Evaluation of Mineral Resources”
Module 6
Initial Pages
Chapter 15: Business Combination and Corporate Restructuring
Chapter 16: Accounting and Reporting of Financial InstrumentsUnit 1: Financial Instruments: Scope and Definitions
Unit 2: Financial Instruments: Equity and Financial Liabilities
Unit 3: Classification and Measurement of Financial Assets and Financial Liabilities
Unit 4: Recognition and Derecognition of Financial Instruments
Unit 5: Derivatives and Embedded Derivatives
Unit 6: Disclosures
Unit 7: Hedge Accounting
Comprehensive Illustrations
Chapter 17: Accounting for Share Based Payment
Module 7Initial Pages
Chapter 18: Analysis of Financial Statements
Chapter 19: Accounting of Carbon Credits
Chapter 20: Accounting for e-Commerce Business
Chapter 21: Integrated Reporting
Chapter 22: Corporate Social Responsibility
Chapter 23: Human Resource Reporting
Chapter 24: Value Added Statement

Paper 2: Strategic Financial Management

Paper 3: Advanced Auditing and Professional Ethics

Paper 4: Corporate and Economic Laws

Part-I: Corporate LawsModule-1Initial Pages
Section-A: Company Law
Chapter 1: Appointment and Qualifications of Directors
Chapter 2: Appointment and Remuneration of Managerial Personnel
Chapter 3: Meetings of Board and its Powers
Chapter 4: Inspection, Inquiry and Investigation
Chapter 5: Compromises, Arrangements and Amalgamations
Chapter 6: Prevention of Oppression and Mismanagement
Chapter 7: Winding Up
Chapter 8: Producer Companies
Module-2Initial Pages
Section-A: Company LawChapter 9: Companies incorporated outside India
Chapter 10: Miscellaneous Provisions
Chapter 11: Compounding of Offences, Adjudication, Special Courts
Chapter 12: National Company Law Tribunal and Appellate Tribunal
Chapter 13: Corporate Secretarial Practice – Drafting of Notices, Resolutions, Minutes and Reports
Section-B: Securities LawsChapter 1: The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957
Chapter 2: The Securities Exchange Board of India Act, 1992, SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 and SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015
Part-II: Economic LawsModule-3Initial Pages
Chapter 1: The Foreign Exchange Management Act, 1999
Chapter 2: The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
Chapter 3: The Prevention of Money Laundering Act, 2002
Chapter 4: Foreign Contribution Regulation Act, 2010
Chapter 5: The Arbitration and Conciliation Act, 1996
Chapter 6: The Insolvency and Bankruptcy Code, 2016

Paper 5: Strategic Cost Management and Performance Evaluation

Paper 6A : Risk Management

Paper: 6B Financial Services and Capital Markets

Paper 6C: International Taxation

Paper 6D: Economic Laws

Paper 6E: Global Financial Reporting Standards

Paper 6F: Multidisciplinary Case Study

Paper 7: Direct Tax Laws and International Taxation

Paper 8: Indirect Tax Laws

Part-I Goods and Services Tax
Module 1Initial Pages
Chapter 1: GST in India – An Introduction
Chapter 2: Taxable Event – Supply
Chapter 3: Charge of GSTPart A
Part B
Chapter 4: Exemptions from GST
Chapter 5: Place of Supply
Chapter 6: Time of Supply
Chapter 7: Value of Supply
Module 2Initial Pages
Chapter 8: Input Tax Credit
Chapter 9: Registration
Chapter 10: Tax Invoice, Credit and Debit Notes
Chapter 11: Accounts and Records
Chapter 12: Payment of TaxUnit I: Payment of Tax, Interest and Other Amounts
Unit II: Tax Deduction at Source and Collection of Tax at Source
Chapter 13: ReturnsPart A
Part B
Module 3Initial Pages
Chapter 14: Import and export under gst
Chapter 15: Refunds
Chapter 16: Job work
Chapter 17: Assessment and Audit
Chapter 18: Inspection, Search, Seizure, and Arrest
Chapter 19: Demands and Recovery
Chapter 20: Liability to Pay Tax in Certain Cases
Chapter 21: Offences and Penalties
Chapter 22: Appeals and Revision
Chapter 23: Advance Ruling
Chapter 24: Miscellaneous Provisions
Part-II Customs & FTP
Module – 4Initial Pages
Chapter 1: Levy of and Exemptions from Customs DutyUnit I: Introduction to Customs Law
Unit II: Levy and Exemptions
Chapter 2: Types of Duty
Chapter 3: Classification of Imported and Export Goods
Chapter 4: Valuation under the Customs Act, 1962
Chapter 5: Importation, Exportation, and Transportation of GoodsUnit I: Provisions Relating to Imported and Export Goods
Unit II: Provisions Relating to Coastal Goods
Chapter 6: Warehousing
Chapter 7: Duty Drawback
Chapter 8: Demand and Recovery
Chapter 9: Refund
Chapter 10: Provisions Relating to Illegal Import, Export, Confiscation & Allied ProvisionsUnit I: Provisions Relating to Prohibited/ Notified/ Specified Goods & Illegal Importation/ Exportation of Goods
Unit II: Searches, Seizure and Arrest
Unit III: Confiscation & Penalties
Unit IV: Offences and Prosecution
Chapter 11: Appeals and Revision
Chapter 12: Settlement Commission
Chapter 13: Advance Ruling
Chapter 14: Miscellaneous Provisions
Chapter 15: Foreign Trade PolicyUnit I: Introduction to FTP
Unit II: Basic Concepts relating to Export Promotion Schemes under FTP

Download CA Final Study Material (Old Syllabus)

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Paper 2: Strategic Financial Management

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Paper 3: Advanced Auditing and Professional Ethics

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Paper 4: Corporate and Allied Laws

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Paper 5: Advanced Management Accounting

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Paper 6: Information Systems Control and Audit

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Paper 7: Direct Tax Laws and International Taxation

Study Material

Paper 8: Indirect Tax Laws

Study Material

Part-I Goods and Services Tax
Module 1Initial Pages
Chapter 1: GST in India – An Introduction
Chapter 2: Taxable Event – Supply
Chapter 3: Charge of GSTPart A
Part B
Chapter 4: Exemptions from GST
Chapter 5: Place of Supply
Chapter 6: Time of Supply
Chapter 7: Value of Supply
Module 2Initial Pages
Chapter 8: Input Tax Credit
Chapter 9: Registration
Chapter 10: Tax Invoice, Credit and Debit Notes
Chapter 11: Accounts and Records
Chapter 12: Payment of TaxUnit I: Payment of Tax, Interest and Other Amounts
Unit II: Tax Deduction at Source and Collection of Tax at Source
Chapter 13: ReturnsPart A
Part B
Module 3Initial Pages
Chapter 14: Refunds
Chapter 15: Job Work
Chapter 16: Electronic Commerce
Chapter 17: Assessment and Audit
Chapter 18: Inspection, Search, Seizure and Arrest
Chapter 19: Demands and Recovery
Chapter 20: Liability to Pay Tax in Certain Cases
Chapter 21: Offences and Penalties
Chapter 22: Appeals and Revision
Chapter 23: Advance Ruling
Chapter 24: Miscellaneous Provisions
Chapter 25: Transitional Provisions
Part-II Customs & FTP
Module – 4Initial Pages
Chapter 1: Levy of and Exemptions from Customs DutyUnit I: Introduction to Customs Law
Unit II: Levy and Exemptions
Chapter 2: Types of Duty
Chapter 3: Classification of Imported and Export Goods
Chapter 4: Valuation under the Customs Act, 1962
Chapter 5: Importation, Exportation and Transportation of GoodsUnit I: Provisions Relating to Imported and Export Goods
Unit II: Provisions Relating to Coastal Goods
Chapter 6: Warehousing
Chapter 7: Duty Drawback
Chapter 8: Demand and Recovery
Chapter 9: Refund
Chapter 10: Provisions Relating to Illegal Import, Export, Confiscation & Allied ProvisionsUnit I: Provisions Relating to Prohibited/ Notified/ Specified Goods & Illegal Importation/ Exportation of Goods
Unit II: Searches, Seizure and Arrest
Unit III: Confiscation & Penalties
Unit IV: Offences and Prosecution
Chapter 11: Appeals and Revision
Chapter 12: Settlement Commission
Chapter 13: Advance Ruling
Chapter 14: Miscellaneous Provisions
Chapter 15: Foreign Trade PolicyUnit I: Introduction to FTP
Unit II: Basic Concepts relating to Export Promotion Schemes under FTP