CA Inter Chart Notes for January 2026 | CA Intermediate Summary Notes
CA Intermediate Exams are getting complex with 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 to use 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.
CA Inter Chart Notes for January 2026
Here we share the chart notes of the CA Intermediate for all subjects in PDF format. Click on the links given below, and you will get detailed chart notes in the table mentioned below.
Paper 1- Advanced Accounting
Subjects | Accounting standards | Respective link |
Advanced Accounting | Disclosure of Accounting Policies |
|
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 |
|
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 |
|
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 Services Tax | Respective link |
Taxation (B) | Chapter-1: GST in India: An Introduction |
|
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 |
|
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 |
|
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 the Financial Market |
|
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 |
|
Strategic analysis: external environment | ||
Strategic analysis: internal environment | ||
Strategic choices | ||
Strategy implementation and evaluation |
The ICAI CA Inter chart notes provided by ICAI are a very helpful tool for students to help them learn concepts in an easy way. These notes are prepared in such a way that students can understand the topics easily. They are provided with detailed explanations in the form of diagrams like flowcharts, as you see in the given CA Inter chart notes of all subjects. Students can grasp topics quickly from given visual summaries, especially during last-minute revisions. Tax provisions, accounting standards, laws, and formulas are presented in a clear and concise format. Using past papers and study material helps students to prepare effectively for their CAs exams. One of the best advantages of using CA Inter chart notes is that it builds confidence among students and saves time when focusing on important points. Using CA Inter chart notes helps students prepare for their exam well. ICAI CA chart notes are one of the smartest and most effective methods for getting ready for exams by strengthening their understanding in all CA Inter subjects.
FAQs
- Are CA Inter chart notes really useful for my exam preparation?
Yes, definitely, studying from chart notes provides concise and relevant materials to the students. They make a difficult topic easier to revise in the form of diagrams highlighting main concepts through visual formats. Chart notes make revision easier and faster, especially just before the exams for CAs students.
2. Can I depend on only the chart notes for my CA Inter preparation?
CA chart notes are usually used for revising main concepts and ideas. They only visualize the main concept in the topic. It is better for every student to go for detailed study material first and then use chart notes for quick revision.
3. For which subjects should I make chart notes?
You may make chart notes for subjects like accounting standards, taxation, audit, and law to remind students of the steps, rules, and sections, which are very important for each student while practicing.
4. What is the accurate time for using the CA Inter chart notes for my exam preparation?
Chart notes are generally used during revision phases. The best time to use or study from chart notes is 1.5 days before the exam because it saves time and helps boost recall.
5. Do I make chart notes on my own, or do I use ready-made chart notes?
Both work well. Chart notes that are made by yourself give you a clearer understanding, while notes that are already prepared save your time. So you may prefer to take both notes as per your convenience.
Source: The information mentioned above is collected from the official ICAI Website by https://boslive.icai.org/education_content_saransh.php?c=Intermediate
