Knowledge / Chartered Accountancy
Chartered Accountancy notes
Free study notes for Chartered Accountancy (CA (ICAI)) students in India: 21 topics across 5 subjects - Accounting and financial reporting, Training, practice and careers, Auditing and ethics, Taxation and The CA route and Foundation. Each note explains the concept, works the examples with the numbers done, gives the Indian standards, codes and laws in force today, and ends with interview questions and the mistakes examiners look for - for semester exams, competitive exams, campus placements and job interviews.
Accounting and financial reporting
- Accounting Standards (AS) for non-Ind AS entities
- Financial instruments: Ind AS 32, 107 and 109
- Ind AS 115 and Ind AS 116: revenue and leases
Training, practice and careers
- Articleship: registration, rights and getting the most out of it
- CA careers: Big Four, industry, practice and abroad
- CA Final multidisciplinary case study: integrated business solutions
- ICITSS, AICITSS and the self-paced online modules
- Starting a CA practice: certificate of practice, firm registration and peer review
Auditing and ethics
- Audit data analytics and CAATs
- Audit planning, materiality, risk assessment and sampling
- Bank audit, tax audit and special audits
- Company audit: CARO 2020 and the auditor's report
- Professional ethics: the Code of Ethics and the Chartered Accountants Act 1949
- Standards on Auditing (SAs)
Taxation
- Deductions from total income and set-off and carry-forward of losses
- GST assessments, audit, refunds and e-invoicing
- GST: supply, time, place and value of supply
- Income tax assessments, notices, appeals and faceless proceedings
- International taxation: residence, DTAA and transfer pricing
- The Income-tax Act 2025: transition from the 1961 Act