CA Inter Chart Notes for January 2026 | CA Intermediate Summary Notes

CA Intermediate Exams are getting complex attempt by each attempt due to the introduction of new types of unseen questions in ICAI exams; it becomes extremely important for the student to study each part of the syllabus before the exams. But it is difficult to cover the entire portion, as there are lots of small, tricky points in the CA intermediate syllabus and lots of adjustments. One of the best ways to revise or review the content is the using charts to sum up or to grasp the entire chapter. Students must make a proper mind map of the entire chapter, including which topics are there and how they are linked, to get a grip on the topics.

Here we share the Chart notes of CA Intermediate for all subjects in PDF format. Click on the links given below, you will get detailed chart notes in below mentioned table.

Paper 1- Advanced Accounting

Subjects	Accounting standards	Respective link
Advanced Accounting	Disclosure of Accounting Policies	Click Here
	Valuation of Inventories
	Cash Flow Statement
	Contingencies and Events Occurring after the Balance Sheet Date
	Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
	Construction Contracts
	Revenue Recognition
	Property, Plant and Equipment
	The Effects of Changes in Foreign Exchange Rates
	Accounting for Government Grants
	Accounting for Investments
	Accounting for Amalgamations
	Employee Benefits
	Borrowing Costs
	Segment Reporting
	Related Party Disclosures
	Leases
	Earnings Per Share
	Consolidated Financial Statements
	Accounting for Taxes on Income
	Accounting for Investments in Associates in Consolidated Financial Statements
	Discontinuing Operations
	Interim Financial Reporting
	Intangible Assets
	Financial Reporting of Interests in Joint Ventures
	Impairment of Assets
	Provisions, Contingent Liabilities and Contingent Assets

Paper 2- Corporate and Other Laws

Subject	Part 1- Company Law and Limited Liability Partnership Law	Respective link
Paper 2- Corporate and Other Laws	Preliminary	Click Here
	Incorporation of Company and Matters Incidental thereto
	Prospectus and Allotment of Securities
	Share Capital and Debentures
	Acceptance of Deposits by Companies
	Registration of Charges
	Management and Administration
	Declaration and Payment of Dividend
	Accounts of Companies
	Audit and Auditors
	Companies Incorporated Outside India
	The Limited Liability Partnership Act, 2008
	Part 2- Other Laws
	The General Clauses Act, 1897
	Interpretation of Statutes
	The Foreign Exchange Management Act, 1999

Paper 3- Taxation

Subject	Section A- Income tax laws	Respective link
Taxation (A)	Chapter 1- Basic Concepts	Click Here
	Chapter 2- Residential Status and Scope of Total Income
	Chapter 3 unit 1- salaries
	Chapter 3 unit 2- Income from House Property
	Chapter 3 unit 3- Profits and Gains of Business or Profession
	Chapter 3 unit 4- Capital Gains
	Chapter 3 unit 5- Income from Other Sources
	Chapter 4- Clubbing Provisions
	Chapter 5- Set off or Carry Forward & Set off of Losses
	Chapter 6- Deduction from Gross Total Income
	Chapter 7- TDS, TCS and Advance Tax
	Chapter 8- Provisions for Filing Return of Income and Self Assessment
	Chapter 9- Computation of Total Income and Tax Liability

Taxation (B)

Subject	Section B- Goods and Service Tax	Respective link
Taxation (B)	Chapter-1 GST in India-An Introduction	Click Here
	Chapter-2 Supply under GST
	Chapter-3 Charge of GST
	Chapter-4 Place of Supply
	Chapter-5 Exemption from GST
	Chapter-6 Time of Supply
	Chapter-7 Value of Supply
	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 Bills
	Chapter-13 Payment of Tax
	Chapter-14 Tax Deduction at Source and Collection of Tax at Source
	Chapter 15 Returns

Paper 4- Cost and Management Accounting

Paper	Topics	Respective link
Cost and Management Accounting	Introduction to Cost and Management Accounting	Click Here
	Material Cost
	Employee Cost and Direct Expenses
	Overheads: Absorption Costing Method
	Activity Based Costing
	Cost Sheet
	Cost Accounting Systems
	Unit & Batch Costing
	Job Costing
	Process and Operation Costing
	Joint Products & By Products
	Service Costing
	Standard Costing
	Marginal Costing
	Budget and Budgetary Control

Paper 5- Auditing and Ethics

Paper	Chapters	Respective link
Auditing and Ethics	Nature, Objective and Scope of Audit	Click Here
	Audit Strategy, Audit Planning and Audit Programme
	Risk Assessment and Internal Control
	Audit Evidence
	Audit of Items of Financial Statements
	Audit Documentation
	Completion and Review
	Audit Report
	Special Features of Audit of Different Types of Entities
	Audit of Banks
	Ethics and Terms of Audit Engagements

Paper 6- Financial Management and Strategic Management

Subject	Topics	Respective link
6 (A) Financial Management	Scope and Objective of Financial Market	Click Here
	Types of Financing
	Financial Analysis and Planning - Ratio Analysis
	Cost of Capital
	Financing Decisions - Capital Structure
	Financing Decisions - Leverages
	Investment Decisions
	Dividend Decisions
	Management of Working Capital

Paper 6 (B) - Strategic Management

Subject	Chapters	Respective link
6 (B) Strategic Management	Introduction to strategic management	Click Here
	Strategic analysis: external environment
	Strategic analysis: internal environment
	Strategic choices
	Strategy implementation and evaluation

ICAI CA Inter chart notes provided by ICAI is a very helpful tool for students help them to learn concepts in easy way. These notes are prepared in such a way in which students can understand the topics easily. They are provided with detailed explanation in the form of diagrams like flow charts as you see in given CA Inter chart notes of all subjects. Students can grasp topics quickly from given visualise summaries especially during last minutes revisions. Tax Provisions, Accounting Standards, Laws and Formulas are presented in a clear and concise format. One of the best advantages of using CA Inter chart notes is that it builds confidence among students and save time when focusing on important points. Using CA Inter chart notes help students in preparing their exam well. ICAI CA chart notes are one of the smartest and an effective method for getting ready for exams by strengthening their understanding in all CA Inter subjects.