CA Intermediate Notes for Jan 2026, Updated Study Material
Get updated ICAI Intermediate notes for the Jan 2026 examination preparation with clear explanations and summaries. It helps to prepare effectively for the upcoming exam.
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The Institute of Chartered Accountants of India (ICAI) administers the CA Intermediate exam, which is the second level of the chartered accounting degree.
Strengthening the knowledge base and fully comprehending the courses covered in the CA intermediate syllabus is essential for successful exam preparation. The purpose of CA Intermediate notes is to help students get ready for the Intermediate level of the Chartered Accountancy (CA) course.
In this article, we provide an easy-to-understand overview of the CA Intermediate syllabus, study tips, and the most important key strategies that will lead you toward success. If you are waiting for this step, then you are on the right platform. These tips and notes will be like a key to success in the CA Intermediate exam.
CA Intermediate Notes Importance 2026
CA intermediate notes provide all major topics of the CA intermediate syllabus and work towards enhancing knowledge on related topics. The notes are shortsighted to enhance conceptual understanding of the topics among students. Apart from the standard study textbooks, the notes can assist candidates with knowledge and information on related topics.
CA Intermediate notes are available in printed and electronic forms from different sources, such as publishers, online learning websites, and coaching centers. These notes are to be referred to by the students as part of their study schedules since they act as a comprehensive source of information and assist in effective exam preparation.
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CA Intermediate Notes Syllabus for Jan 2026 Session
Before referring to CA intermediate exam notes, the students must obtain a clear view of the CA Intermediate 2026 syllabus, which contains various subjects. The candidates are required to learn each subject systematically while preparing for the exam.
Understanding the CA intermediate syllabus can assist candidates in making proper use of the study notes. The CA intermediate exam syllabus is provided in the following table.
| CA Intermediate Syllabus | |||
| Groups | Papers | Details | Download |
| Group 1 | Paper-1 | Advanced Accounting | Click Here to download |
| Paper-2 | Corporate and Other Laws | Click Here to download | |
| Paper-3 | Taxation | Click Here to download | |
| Group 2 | Paper-4 | Cost and Management Accounting | Click Here to download |
| Paper-5 | Auditing and Ethics | Click Here to download | |
| Paper-6 | Financial Management and Strategic Management | Click Here to download | |
Download the Chapter-wise CA Intermediate Notes for Jan 2026
Use our thorough chapter-by-chapter notes for Jan 2026 to improve your CA Intermediate preparation. Get quick study guides, practice problems, and examples by downloading now to ace your tests.
Paper 1: Advance Accounting Notes
Our extensive notes on advanced accounting cover important subjects including consolidated financial statements, accounting rules, and special transactions. Establish a solid basis and do well on your CA Intermediate tests.
| Chapter Name | Details | Download Link |
| Chapter-1 | Introduction to Accounting Standards | Download |
| Chapter-2 | Framework for Preparation and Presentation of Financial Statements | Download |
| Chapter 3 (Overview of Accounting Standards) Units 1, 2 | Applicability of Accounting Standards Overview of Accounting Standards |
Download Download |
| Chapter 4 (Financial Statements of Companies) Unit- 1, 2 | Preparation of Financial Statements Cash Flow Statement |
Download Download |
| Chapter-5 | Profit or Loss Pre and Post-Incorporation | Download |
| Chapter-6 | Accounting for Bonus Issue and Right Issue | Download |
| Chapter-7 | Redemption of Preference Shares | Download |
| Chapter-8 | Redemption of Debentures | Download |
| Chapter-9 | Investment Accounts | Download |
| Chapter-10 | Insurance Claims for Loss of Stock and Loss of Profit | Download |
| Chapter-11 | Hire Purchase and Installation Sale Transactions | Download |
| Chapter-12 | Departmental Accounts | Download |
| Chapter-13 | Accounting for Branches, Including Foreign Branches | Download |
| Chapter-14 | Accounts from Incomplete Records | Download |
Paper 2: Corporate and Other Law Notes
This subject has two halves for which individual notes exist.
Part 1. (company law) notes: Address the issue of sharing acquaintance with the corporate law provisions and ability to solve practical problems.
Part 2. (other laws) notes: Are drawn to share acquaintance with the specifications of some laws and offer guidelines regarding solutions to application-based problems.
| Part-I | Chapter-1 | Preliminary | Download |
| Chapter-2 | Incorporation of Company and Matters Incidental Thereto | Download | |
| Chapter-3 | Prospectus and Allotment of Securities | Download | |
| Chapter-4 | Share Capital and Debentures | Download | |
| Chapter-5 | Acceptance of De posits by Companies | Download | |
| Chapter-6 | Registration of Charges | Download | |
| Chapter-7 | Management & Administration | Download | |
| Chapter-8 | Declaration and Payment of Dividend | Download | |
| Chapter-9 | Accounts of Companies | Download | |
| Chapter-10 | Audit and Auditors | Download | |
| Part-II | Chapter-1 Units: 1, 2, 3 |
Contract of Indemnity and Guarantee Bailment and Pledge Agency |
Download Download Download |
| Chapter-2 | The Negotiable Instruments Act, 1881 | Download | |
| Chapter-3 | The General Clauses Act, 1897 | Download | |
| Chapter-4 | Interpretation of Statutes | Download |
Paper 3: Taxation Notes
CA Intermediate study notes on taxation explain the income tax and GST law provisions to enhance students' knowledge. It assists them in acquiring skills to use that information in computation and resolve application-related issues as requested in the CA intermediate exam.
| Income-tax Law | ||
| Chapter-1 | Basic Concepts | Download |
| Chapter-2 | Residence and Scope of Total Income | Download |
| Chapter-3 | Incomes which do not form part of Total Income | Download |
| Chapter-4(Heads of Income) Unit: 1, 2, 3, 4 and 5 | Salaries Income from House Property Profits and Gains of Business or Profession Capital Gains Income from Other Sources |
Download Download Download Download Download |
| Chapter-5 | Income of Other Persons included in Assessees Total Income | Download |
| Chapter-6 | Aggregation of Income, Set-off and Carry Forward of Losses | Download |
| Chapter-7 | Deductions from Gross Total Income | Download |
| Chapter-8 | Computation of Total Income and Tax Payable | Download |
| Chapter-9 | Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source | Download |
| Chapter-10 | Provisions for filing Return of Income and Self-assessment | Download |
| Indirect Taxes | ||
| Chapter-1 | GST in India - An Introduction | Download |
| Chapter-2 | Supply under GST | Download |
| Chapter-3 | Charge of GST | Download |
| Chapter-4 | Exemptions from GST | Download |
| Chapter 5 (Time and Value of Supply) Unit: 1, 2 | Time of Supply Value of Supply |
Download Download |
| Chapter-6 | Input Tax Credit | Download |
| Chapter-7 | Registration | Download |
| Chapter-8 | Tax Invoice: Credit and Debit Notes; E-way Bill | Download |
| Chapter-9 | Payment of Tax | Download |
| Chapter-10 | Returns | Download |
Paper 4: Cost & Management Accounting Notes
The CA Intermediate notes on Cost and Management Accounting are highly relevant to the CA exam since they provide a basic understanding of how to calculate the cost and implement the principles in the manufacturing scenario of goods pricing and the provision of services.
It provides acquaintance with cost accounting statements. Careful adherence to the notes will enable candidates to acquire the skills required for cost estimation, planning, control, and decision-making.
| Chapter-1 | Introduction to Cost and Management Accounting | Download |
| Chapter-2 | Material Cost | Download |
| Chapter-3 | Employee Cost | Download |
| Chapter-4 | Overheads: Absorption Costing Method | Download |
| Chapter-5 | Activity Based Costing | Download |
| Chapter-6 | Cost Sheet | Download |
| Chapter-7 | Cost Accounting System | Download |
| Chapter-8 | Unit & Batch Costing | Download |
| Chapter-9 | Job Costing and Contract Costing | Download |
| Chapter-10 | Process & Operation Costing | Download |
| Chapter-11 | Joint Products & By-Products | Download |
| Chapter-12 | Service Costing | Download |
| Chapter-13 | Standard Costing | Download |
| Chapter-14 | Marginal Costing | Download |
| Chapter-15 | Budget and Budgetary Control | Download |
Paper 5: Auditing and Ethics Notes
These notes effectively provide comprehensive knowledge on auditing concepts, methods, and techniques, helping you master the subject and excel in your CA exams.
| Chapter-1 | Nature, Objective and Scope of Audit | Download |
| Chapter-2 | Audit Strategy, Audit Planning and Audit Programme | Download |
| Chapter-3 | Audit Documentation and Audit Evidence | Download |
| Chapter-4 | Risk Assessment and Internal Control | Download |
| Chapter-5 | Fraud and Responsibilities of the Auditor in this Regard | Download |
| Chapter-6 | Audit in an Automated Environment | Download |
| Chapter-7 | Audit Sampling | Download |
| Chapter-8 | Analytical Procedures | Download |
| Chapter-9 | Audit of Items of Financial Statements | Download |
| Chapter-10 | The Company Audit | Download |
| Chapter-11 | Audit Report | Download |
| Chapter-12 | Audit of Banks | Download |
| Chapter-13 | Audit of Different Types of Entities | Download |
Paper 6: Financial Management and Strategic Management Notes
Section A (Financial Management): Notes on this topic are to be referred to refresh knowledge of several topics under financial management and build the ability to apply that knowledge to problem-solving, analysis, and decision-making.
| Section-A: Financial Management | ||
| Chapter-1 | Scope and Objectives of Financial Management | Download |
| Chapter-2 | Types of Financing | Download |
| Chapter-3 | Financial Analysis and Planning: Ratio Analysis | Download |
| Chapter-4 | Cost of Capital | Download |
| Chapter-5 | Financing Decisions: Capital Structure | Download |
| Chapter-6 | Financing Decisions: Leverages | Download |
| Chapter-7 | Investment Decisions | Download |
| Chapter-8 | Risk Analysis in Capital Budgeting | Download |
| Chapter-9 | Dividend Decisions | Download |
| Chapter-10 (Management of Working Capital) Unit: 1, 2, 3, 4, and 6 | Introduction to Working Capital Management Treasury and Cash Management Management of Inventory Management of Receivables Management of Payables (Creditors) Financing of Working Capital |
Download Download Download Download Download Download |
| Section-B: Economics for Finance | ||
| Chapter-1 (Determination of National Income) Unit 1,2. | National Income Accounting The Keynesian Theory of Determination of National Income |
Download Download |
| Chapter-2 (Public Finance) Unit: 1,2 | Fiscal Functions: An Overview Market Failure Government Interventions to Correct Market Failure Fiscal Policy |
Download Download Download Download |
| Chapter 3 (Money Market) | The Concept of Money Demand : Important Theories The Concept of Money Supply Monetary Policy |
Download Download Download |
| Chapter 4 (International Trade) | Theories of International Trade The Instruments of Trade Policy Trade Negotiations Exchange Rate and Its Economic Effects International Capital Movements |
Download Download Download Download Download |
Section B: Strategic Management: The notes are useful for comprehending the concepts and techniques of strategic management and the business application skills required for its successful implementation.
| Enterprise Information Systems | ||
| Chapter-1 | Automated Business Processes | Download |
| Chapter-2 | Financial and Accounting Systems | Download |
| Chapter-3 | Information Systems and its Components | Download |
| Chapter-4 | E-Commerce, M-Commerce and Emerging Technologies | Download |
| Chapter-5 | Core Banking Systems | Download |
| Strategic Management | ||
| Chapter-1 | Introduction to Strategic Management | Download |
| Chapter-2 | Dynamics of Competitive Strategy | Download |
| Chapter-3 | Strategic Management Process | Download |
| Chapter-4 | Corporate-Level Strategies | Download |
| Chapter-5 | Business-Level Strategies | Download |
| Chapter-6 | Functional Level Strategies | Download |
| Chapter-7 | Organization and Strategic Leadership | Download |
| Chapter-8 | Strategy Implementation and Control | Download |
How to Download the CA Inter Notes from the ICAI Website
Downloading CA Inter notes from the ICAI website is an easy process. Follow the step-by-step instructions below to do so:
Step 1: Visit the ICAI Website: Access the official ICAI website at icai.org.
Step 2: Go to the Students Section: Click on the "Students" tab in the top menu bar.
Step 3: Choose Examination: From the dropdown menu, choose "Examination" and then click on "CA Intermediate.”
Step 4: Click on Study Materials: Find the "Study Materials" or "Notes" tab and click on it.
Step 5: Choose the Relevant Paper: Select the paper for which you wish to download the notes (e.g., Paper 1: Accounting).
Step 6: Download the Notes: Click on the download link to save the notes in PDF format.
Following these easy steps, it is quite possible to download the CA Inter notes from the website of ICAI and prepare for your examinations.
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FAQs
What are the CA Intermediate Notes for Jan 2026?
CA Intermediate Notes for Jan 2026 are updated study materials prepared according to the latest syllabus, helping students revise concepts faster with simplified explanations, chapter summaries, and exam-focused points.
Why are updated notes important for the Jan 2026 attempt?
Updated notes ensure you study according to the latest ICAI changes. New amendments, improved examples, and revised concepts help you avoid outdated content and prepare exactly what the exam requires.
How can CA Intermediate Notes help in concept clarity?
Good notes explain concepts in simple steps, include diagrams, and break information into understandable segments. This makes difficult chapters easier to understand and helps students connect topics more effectively.
Do CA Intermediate Notes cover recent amendments for Jan 2026?
Most updated notes include every tax, law, and accounting amendment applicable for the Jan 2026 exam cycle. Students should always verify if the notes follow the latest ICAI notifications.
How many revisions should I do using these notes?
At least three full revisions using structured notes are recommended. Consistent revision improves memory, strengthens conceptual clarity, and boosts exam confidence for the January 2026 attempt.
Can I trust only on notes for CA Intermediate preparation?
Notes help with revision, but relying only on them is risky. Students must read ICAI modules, solve past papers, and practice MCQs to develop a complete exam-oriented understanding.
Do CA Intermediate notes include practical questions?
Yes, many notes include solved and unsolved practical questions for practice. These help students understand applications, improve calculation speed, and prepare for exam-level numerical difficulty.
What should I check before downloading CA Intermediate Notes?
Always verify the version, clarity, amendment updates, chapter coverage, and examples. Reliable notes are well-organised, easy to understand, and strictly based on the ICAI syllabus.
Do CA Intermediate notes help improve writing speed?
Yes, practicing answers from notes helps students understand format, structure, and key points. Regular practice improves writing speed and ensures better time management in exams.
Are the ICAI study materials enough along with notes?
ICAI modules are the primary source. Notes make them easier to revise. Combining both gives strong conceptual clarity and ensures you don’t miss any official topics for Jan 2026.
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