CA Intermediate formula sheets and revision notes

One printable page per chapter: the formulas, rules and quick-revision points to know, the mistakes that cost marks and exam tips. Built from our fact-checked study guide. Free, no sign-up.

Advanced Accounting

Introduction to Accounting StandardsFormula sheet
Framework for Preparation and Presentation of Financial StatementsFormula sheet
Applicability of Accounting StandardsFormula sheet
AS 1 Disclosure of Accounting PoliciesFormula sheet
AS 3 Cash Flow StatementFormula sheet
AS 17 Segment ReportingFormula sheet
AS 18 Related Party DisclosuresFormula sheet
AS 20 Earnings Per ShareFormula sheet
AS 24 Discontinuing OperationsFormula sheet
AS 25 Interim Financial ReportingFormula sheet
AS 2 Valuation of InventoryFormula sheet
AS 13 Accounting for InvestmentsFormula sheet
AS 16 Borrowing CostsFormula sheet
AS 19 LeasesFormula sheet
AS 26 Intangible AssetsFormula sheet
AS 28 Impairment of AssetsFormula sheet
AS 15 Employee BenefitsFormula sheet
AS 29 (Revised) Provisions, Contingent Liabilities and Contingent AssetsFormula sheet
AS 4 Contingencies and Events occurring after the Balance Sheet DateFormula sheet
AS 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting PoliciesFormula sheet
AS 11 The Effects of Changes in Foreign Exchange RatesFormula sheet
AS 22 Accounting for Taxes on IncomeFormula sheet
AS 7 Construction ContractsFormula sheet
AS 9 Revenue RecognitionFormula sheet
AS 12 Accounting for Government GrantsFormula sheet
AS 14 Accounting for AmalgamationsFormula sheet
AS 23 Accounting for Investments in Associates in Consolidated Financial StatementsFormula sheet
AS 27 Financial Reporting of Interests in Joint VenturesFormula sheet
Financial Statements of CompaniesFormula sheet
Buyback of SecuritiesFormula sheet
Amalgamation of CompaniesFormula sheet
Internal ReconstructionFormula sheet
Accounting for Branches including Foreign BranchesFormula sheet

Corporate and Other Laws

PreliminaryFormula sheet
Incorporation of Company and Matters Incidental TheretoFormula sheet
Prospectus and Allotment of SecuritiesFormula sheet
Share Capital and DebenturesFormula sheet
Acceptance of Deposits by CompaniesFormula sheet
Registration of ChargesFormula sheet
Management & AdministrationFormula sheet
Declaration and Payment of DividendFormula sheet
Accounts of CompaniesFormula sheet
Audit and AuditorsFormula sheet
Companies Incorporated Outside IndiaFormula sheet
The Limited Liability Partnership Act, 2008Formula sheet
The General Clauses Act, 1897Formula sheet
Interpretation of StatutesFormula sheet
The Foreign Exchange Management Act, 1999Formula sheet

Taxation

Residential Status and Scope of Total IncomeFormula sheet
SalariesFormula sheet
Income from House PropertyFormula sheet
Profits and Gains of Business or ProfessionFormula sheet
Capital GainsFormula sheet
Set-Off or Carry Forward and Set-off of LossesFormula sheet
Deductions from Gross Total IncomeFormula sheet
Tax Deduction or Collection at Source and Advance TaxFormula sheet
Provisions for filing Return of Income and Self AssessmentFormula sheet
GST in India - An IntroductionFormula sheet
Supply under GSTFormula sheet
Charge of GSTFormula sheet
Place of SupplyFormula sheet
Exemptions from GSTFormula sheet
Time of SupplyFormula sheet
RegistrationFormula sheet
Tax Invoice; Credit and Debit NotesFormula sheet
Accounts and RecordsFormula sheet
Payment of TaxFormula sheet
Tax Deduction at Source and Collection of Tax at SourceFormula sheet
ReturnsFormula sheet

Cost and Management Accounting

Introduction to Cost and Management AccountingFormula sheet
Material CostFormula sheet
Employee Cost and Direct ExpensesFormula sheet
Overheads - Absorption Costing MethodFormula sheet
Activity Based CostingFormula sheet
Cost SheetFormula sheet
Cost Accounting SystemsFormula sheet
Unit & Batch CostingFormula sheet
Job CostingFormula sheet
Process & Operation CostingFormula sheet
Joint Products and By ProductsFormula sheet
Service CostingFormula sheet
Standard CostingFormula sheet
Marginal CostingFormula sheet
Budgets and Budgetary ControlFormula sheet

Auditing and Ethics

Nature, Objective and Scope of AuditFormula sheet
Audit Strategy, Audit Planning and Audit ProgrammeFormula sheet
Risk Assessment and Internal ControlFormula sheet
Audit EvidenceFormula sheet
Audit of Items of Financial StatementsFormula sheet
Completion and ReviewFormula sheet
Audit ReportFormula sheet
Special Features of Audit of Different Type of EntitiesFormula sheet
Audit of BanksFormula sheet
Ethics and Terms of Audit EngagementsFormula sheet

Financial Management and Strategic Management

Scope and Objectives of Financial ManagementFormula sheet
Types of FinancingFormula sheet
Financial Analysis and Planning - Ratio AnalysisFormula sheet
Cost of CapitalFormula sheet
Financing Decisions - Capital StructureFormula sheet
Financing Decisions - LeveragesFormula sheet
Investment DecisionsFormula sheet
Dividend DecisionFormula sheet
Introduction to Working Capital ManagementFormula sheet
Treasury and Cash ManagementFormula sheet
Management of InventoryFormula sheet
Management of ReceivablesFormula sheet
Management of Payables (Creditors)Formula sheet
Financing of Working CapitalFormula sheet
Introduction to Strategic ManagementFormula sheet
Strategic Analysis: External EnvironmentFormula sheet
Strategic Analysis: Internal EnvironmentFormula sheet
Strategic ChoicesFormula sheet
Strategy Implementation and EvaluationFormula sheet