CA Inter Study Planner For Jan 25 Exams
First check out the schedule of Tests for better understanding of this schedule in your daily preparation of study.
You can start study with this chapterwise test schedule like study in multiple slots to cover a particular portion and give test related to that portion and so on finish the syllabus. Test dates will be your daily targets for study only.
There will be detailed evaluation within 48 hours to guide you to work on your every small mistake.
Click here to join this Test Schedule
Daily 3 slots of study with the target to finish the Test portion in 2 days. You can customize dates as per your priority order too.
CA Inter Study Planner for Advanced Accounts
Test 1
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 1: Introduction to Accounting Standards | – Overview of Accounting Standards: Purpose, importance, and historical context |
Slot 2 | Chapter 2: Framework for Preparation and Presentation of Financial Statements | – Key concepts in the framework: Qualitative characteristics, elements of financial statements | |
Slot 3 | Chapter 3: Applicability of Accounting Standards | – Criteria for applicability based on types of entities- Review examples for better understanding | |
Day 2 | Slot 1 | Chapter 4: Presentation & Disclosures Based Standards (AS 1, 3) | – AS 1 (Disclosure of Accounting Policies): Importance of policies in decision-making- AS 3 (Cash Flow Statements): Operating, investing, and financing cash flows |
Slot 2 | Chapter 4 Continued (AS 17, 18) | – AS 17 (Segment Reporting): Reporting by business/geographical segments- AS 18 (Related Party Disclosures): Identification and disclosure requirements | |
Slot 3 | Chapter 4 Continued (AS 20, 24, 25) | – AS 20 (Earnings Per Share): Calculation and presentation of EPS- AS 24 (Discontinuing Operations): Reporting requirements- AS 25 (Interim Financial Reporting): Content and presentation of interim reports |
Test 2 Advanced Accounts
Day | Slot | Chapter & Standards | Focus Areas |
Day 1 | Slot 1 | Chapter 5 – Assets Based Standards (AS 2, 10, 13, 16) | – AS 2 (Inventory): Valuation methods- AS 10 (PPE): Capitalization rules, depreciation- AS 13 (Investments): Cost vs. fair value- AS 16 (Borrowing Costs): Capitalization of borrowing costs |
Slot 2 | Chapter 5 – Continue (AS 19, 26, 28) | – AS 19 (Leases): Operating vs. finance leases- AS 26 (Intangible Assets): Amortization, R&D costs- AS 28 (Impairment of Assets): Impairment testing and disclosure requirements | |
Slot 3 | Chapter 6 – Liabilities Based Standards (AS 15, 19) | – AS 15 (Employee Benefits): Actuarial valuation, types of benefits- Review AS 19 briefly for lease obligations | |
Day 2 | Slot 1 | Chapter 7 – Impacting Financial Statements (AS 4, 5) | – AS 4 (Contingencies): Recognizing contingencies- AS 5 (Prior Period Items): Treatment and presentation |
Slot 2 | Chapter 7 – Continue (AS 11, 22) | – AS 11 (Foreign Exchange): Translation of foreign items- AS 22 (Taxes on Income): Deferred tax concepts, recognition criteria | |
Slot 3 | Practice & Revise Key Concepts | – Practice questions on AS 4, 5, 11, 22- Emphasize differences and examples for these standards | |
Day 3 | Slot 1 | Chapter 8 – Revenue Based Standards (AS 7, 9) | – AS 7 (Construction Contracts): Percentage of completion vs. completed contract method- AS 9 (Revenue Recognition): Conditions for recognizing revenue |
Slot 2 | Review Key Problems & Practice Sets | – Solve mixed questions covering high-weightage standards- Focus on AS-based disclosure requirements | |
Slot 3 | Final Revision & Quick Notes Review | – Summarize formulas, disclosures, and specific cases- Revise weaker areas identified during practice |
Test – 3
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 9: Other Accounting Standards (AS 12, 14) | – AS 12 (Government Grants): Recognition and accounting treatment of government grants- AS 14 (Amalgamation): Types of amalgamation, purchase vs. pooling method, accounting entries |
Slot 2 | Chapter 10: Accounting Standards for CFS (AS 21, 23) | – AS 21 (Consolidated Financial Statements): Scope, minority interest, goodwill/capital reserve- AS 23 (Investments in Associates): Equity method, significant influence |
Slot 3 | Chapter 10 Continued (AS 27) | – AS 27 (Joint Ventures): Types of joint ventures, proportionate consolidation method- Review examples and problem-solving for better understanding |
Day 2 | Slot 1 | Chapter 11: Financial Statements of Companies (Unit 1) | – Preparation of Financial Statements: Structure of P&L, Balance Sheet as per Schedule III- Key adjustments: Depreciation, tax provisions, dividends |
Slot 2 | Chapter 11: Financial Statements of Companies (Unit 2) | – Cash Flow Statement: Preparation as per AS 3- Operating, investing, and financing cash flows; non-cash transactions |
Slot 3 | Comprehensive Revision & Practice | – Practice questions for AS 12, 14, 21, 23, 27- Solve problems on financial statement preparation and cash flow analysis |
Test – 4
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 12: Buyback of Securities | – Conditions and legal provisions for buyback- Accounting entries for buyback- Treatment in financial statements |
Slot 2 | Chapter 13: Amalgamation of Companies | – Types of amalgamation (merger vs. purchase)- Methods (Pooling of Interest vs. Purchase Method)- Accounting entries and adjustments, calculation of goodwill/capital reserve | |
Slot 3 | Chapter 14: Accounting for Reconstruction of Companies | – Internal vs. external reconstruction- Accounting entries for capital reduction, asset revaluation, and adjustment of liabilities- Preparation of revised balance sheet | |
Day 2 | Slot 1 | Chapter 15: Accounting for Branches (Domestic) | – Branch vs. head office accounting- Methods for accounting: Debtors, stock & debtors, and final accounts method- Inter-branch transactions |
Slot 2 | Chapter 15: Accounting for Foreign Branches | – Conversion of foreign branch trial balance using exchange rates- Treatment of exchange differences and final adjustments | |
Slot 3 | Comprehensive Revision & Practice | – Practice questions on buyback, amalgamation, reconstruction, and branches- Solve past paper questions and scenarios for each topic |
CA Inter Study Planner for Law
Test 1
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 1: Preliminary | – Overview of Companies Act- Key definitions and provisions related to types of companies |
Slot 2 | Chapter 2: Incorporation of Company and Matters Incidental | – Steps for incorporation- Memorandum & Articles of Association- Doctrine of Ultra Vires | |
Slot 3 | Chapter 3: Prospectus and Allotment of Securities | – Contents of prospectus, liability, and penalties- Types of allotments and related provisions | |
Day 2 | Slot 1 | Chapter 4: Share Capital and Debentures | – Types of share capital- Issue, transfer, and forfeiture of shares- Provisions on debentures |
Slot 2 | Revision of Key Concepts | – Review important sections and definitions from all chapters | |
Slot 3 | Practice Questions | – Attempt MCQs and past paper questions for Chapters 1-4 |
Test 2
Topics: Company Law – Chapters 5 to 8
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 5: Acceptance of Deposits by Companies | – Conditions for accepting deposits- Depositor protections and penalties |
Slot 2 | Chapter 6: Registration of Charges | – Types of charges- Process and effects of registration- Consequences of non-registration | |
Slot 3 | Chapter 7: Management & Administration | – Key managerial personnel- Meetings and resolutions, quorum, minutes, and proxy | |
Day 2 | Slot 1 | Chapter 8: Declaration and Payment of Dividend | – Declaration rules, payment timelines- Unpaid and unclaimed dividends |
Slot 2 | Revision of Key Concepts | – Review essential provisions and case laws | |
Slot 3 | Practice Questions | – Practice past paper questions and MCQs on Chapters 5-8 |
Test 3
Topics: Company Law & LLP Law – Chapters 9 to 12
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 9: Accounts of Companies | – Maintenance of books- Financial statements, auditor’s report- Provisions on consolidation |
Slot 2 | Chapter 10: Audit and Auditors | – Appointment and duties of auditors- Auditor’s powers and liabilities | |
Slot 3 | Chapter 11: Companies Incorporated Outside India | – Registration, compliance requirements- Financial disclosures for foreign companies | |
Day 2 | Slot 1 | Chapter 12: The Limited Liability Partnership Act, 2008 | – LLP structure, incorporation, and functioning- Conversion of LLP to/from a company |
Slot 2 | Revision of Key Concepts | – Key differences between LLP and company structure- Recap of audit and accounts provisions | |
Slot 3 | Practice Questions | – Practice MCQs and application-based questions for Chapters 9-12 |
Test 4
Topics: Other Laws – Chapters 1 to 3
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 1: The General Clauses Act, 1897 | – Definitions, gender, and number interpretation- Section interpretations and meanings |
Slot 2 | Chapter 2: Interpretation of Statutes | – General principles of interpretation- Aids to interpretation: internal and external | |
Slot 3 | Chapter 3: The Foreign Exchange Management Act, 1999 | – Regulation and management of foreign exchange- FDI provisions, restrictions, and penalties | |
Day 2 | Slot 1 | Revision of Key Concepts | – Focused revision on interpretation rules and key FEMA provisions |
Slot 2 | Case Study Practice | – Attempt case-based questions for interpretation and FEMA | |
Slot 3 | Practice Questions | – Solve past paper MCQs and short answers on General Clauses Act, Interpretation of Statutes, and FEMA |
CA Inter Study Planner for Taxation
Topics: Direct Tax – Chapters 1 to 6
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 1: Basic Concepts | – Residential status, assessment year vs. previous year- Key terms and tax rates |
Slot 2 | Chapter 2: Residence and Scope of Total Income | – Determination of residential status- Scope of total income based on residence | |
Slot 3 | Chapter 3: Heads of Income | – Overview of heads: Salary, House Property, Business/Profession, Capital Gains, Other Sources | |
Day 2 | Slot 1 | Chapter 4: Income of Other Persons in Assessee’s Total Income | – Clubbing of income provisions and exceptions |
Slot 2 | Chapter 5: Aggregation, Set-Off, and Carry Forward of Losses | – Set-off rules, inter-source and inter-head adjustments- Carry forward rules | |
Slot 3 | Chapter 6: Deductions from Gross Total Income | – Deductions under Chapter VI-A (Sections 80C to 80U) |
Test 2
Topics: Direct Tax (Chapters 7 to 9) & GST (Chapters 1 to 3)
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 7: Advance Tax, TDS, TCS | – Applicability, due dates, calculation- TDS/TCS rates and provisions |
Slot 2 | Chapter 8: Filing Return of Income and Self Assessment | – Forms and filing deadlines- Self-assessment tax calculation and interest | |
Slot 3 | Chapter 9: Income Tax Liability – Computation & Optimization | – Steps to compute tax liability- Tips for optimization and tax planning | |
Day 2 | Slot 1 | Chapter 1: GST in India – An Introduction | – Key concepts, GST structure- GST types: CGST, SGST, IGST |
Slot 2 | Chapter 2: Supply under GST | – Definition of supply- Composite and mixed supplies | |
Slot 3 | Chapter 3: Charge of GST | – Levy and collection of GST- Reverse charge mechanism |
Test 3
Topics: GST – Chapters 4 to 9
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 4: Place of Supply | – Determination of place of supply for goods and services |
Slot 2 | Chapter 5: Exemptions from GST | – List of exempted goods and services- Exemption conditions | |
Slot 3 | Chapter 6: Time of Supply | – Time of supply rules for goods and services- Provisions for continuous supply | |
Day 2 | Slot 1 | Chapter 7: Value of Supply | – Methods for determining value- Inclusions and exclusions |
Slot 2 | Chapter 8: Input Tax Credit | – Conditions for availing ITC- Reversal of ITC and blocked credits | |
Slot 3 | Chapter 9: Registration | – Registration requirements, threshold limits- Types of registrations |
Test 4
Topics: GST – Chapters 10 to 15
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 10: Tax Invoice, Credit and Debit Notes | – Contents of tax invoice- Credit and debit notes and their uses |
Slot 2 | Chapter 11: Accounts and Records | – Maintenance of accounts and records- Period and format for record-keeping | |
Slot 3 | Chapter 12: E-Way Bill | – Applicability of E-Way bill- Generation and validity | |
Day 2 | Slot 1 | Chapter 13: Payment of Tax | – Modes of tax payment- Electronic cash and credit ledger |
Slot 2 | Chapter 14: TDS and TCS under GST | – TDS and TCS provisions under GST- Applicability and filing requirements | |
Slot 3 | Chapter 15: Returns | – Types of returns and due dates- GSTR-1, GSTR-3B, GSTR-9, etc. |
CA Inter Study Planner for Cost and Management Accounting
Test 1
Topics: Basics of Costing and Cost Elements – Chapters 1 to 4
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 1: Introduction to Cost and Management Accounting | – Objectives and scope of Cost & Management Accounting- Key terms and principles |
Slot 2 | Chapter 2: Material Cost | – Material procurement, inventory control techniques (EOQ, JIT)- Valuation methods: FIFO, LIFO | |
Slot 3 | Chapter 3: Employee Cost and Direct Expenses | – Wage calculation methods (time and piece rate)- Overtime, incentives, and labor efficiency | |
Day 2 | Slot 1 | Chapter 4: Overheads – Absorption Costing Method | – Classification of overheads, absorption vs. allocation- Primary and secondary distribution |
Slot 2 | Revision of Key Concepts | – Quick review of formulas and important concepts for Chapters 1-4 | |
Slot 3 | Practice Questions | – Solve past paper questions and practice problems for Chapters 1-4 |
Test 2
Topics: Advanced Costing Methods – Chapters 5 to 8
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 5: Activity Based Costing | – Concept of ABC, cost drivers, and allocation of costs- Comparison with traditional costing |
Slot 2 | Chapter 6: Cost Sheet | – Preparation of cost sheet- Calculation of unit cost, different cost elements | |
Slot 3 | Chapter 7: Cost Accounting System | – Integrated and non-integrated systems- Reconciliation of cost and financial accounts | |
Day 2 | Slot 1 | Chapter 8: Unit & Batch Costing | – Costing for units and batches- Calculation of batch size and unit costs |
Slot 2 | Revision of Key Concepts | – Review cost drivers, cost sheet format, and main concepts for all chapters | |
Slot 3 | Practice Questions | – Practice MCQs and application-based questions for Chapters 5-8 |
Test 3
Topics: Specific Costing Techniques – Chapters 9, 10, 11, 13
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 9: Job Costing and Contract Costing | – Job costing and contract costing basics- Calculation of WIP, escalation clauses |
Slot 2 | Chapter 10: Process & Operation Costing | – Process costing techniques (normal loss, abnormal gain)- Joint and by-products | |
Slot 3 | Chapter 11: Joint Products & By-Products | – Apportionment of joint costs- Methods for by-product costing | |
Day 2 | Slot 1 | Chapter 13: Standard Costing | – Variance analysis (material, labor, and overheads)- Types of standards and interpretation |
Slot 2 | Revision of Key Concepts | – Review costing techniques and variance formulas for quick reference | |
Slot 3 | Practice Questions | – Solve past paper questions and practical problems for Chapters 9-11, 13 |
Test 4
Topics: Service Costing and Decision-Making – Chapters 12, 14, 15
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 12: Service Costing | – Costing for services (transport, healthcare, etc.)- Calculation of per-unit cost for services |
Slot 2 | Chapter 14: Marginal Costing | – Contribution, P/V ratio, break-even analysis- Decision-making: make-or-buy, shutdown, pricing | |
Slot 3 | Chapter 15: Budget and Budgetary Control | – Types of budgets (flexible, fixed, cash budgets)- Control process and budget variances | |
Day 2 | Slot 1 | Revision of Key Concepts | – Quick review of service costing, marginal costing, and budgetary control |
Slot 2 | Practice Questions | – Solve practical questions on cost behavior, break-even, and budgetary variances | |
Slot 3 | Full Test Revision | – Recap key topics and practice additional questions for final review |
CA Inter Study Planner for Audit
Test 1
Topics: Basics of Audit – Chapters 1 to 3
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 1: Nature, Objective, and Scope of Audit | – Definition, objectives, and limitations of audit- Types of audits and auditor’s responsibilities |
Slot 2 | Chapter 2: Audit Strategy, Audit Planning, and Audit Programme | – Planning stages, audit strategy- Designing the audit programme and setting objectives | |
Slot 3 | Chapter 3: Risk Assessment and Internal Control | – Types of audit risks (IR, CR, DR)- Components of internal control and auditor’s evaluation | |
Day 2 | Slot 1 | Revision of Key Concepts | – Quick review of definitions, objectives, and risk types |
Slot 2 | Practice Questions | – Solve past paper questions on planning, risk assessment, and internal control | |
Slot 3 | Mock Test/Revision | – Test understanding with a mock test covering Chapters 1-3 |
Test 2
Topics: Evidence and Documentation – Chapters 4 to 6
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 4: Audit Evidence | – Types and sources of audit evidence- Sufficiency and appropriateness of evidence |
Slot 2 | Chapter 5: Audit of Items of Financial Statements | – Verification and vouching procedures- Key items: assets, liabilities, revenues, expenses | |
Slot 3 | Chapter 6: Audit Documentation | – Requirements of audit documentation- Working papers and retention | |
Day 2 | Slot 1 | Revision of Key Concepts | – Review evidence quality, documentation standards, and verification techniques |
Slot 2 | Practice Questions | – Work through practical questions on evidence gathering, documentation, and financial items | |
Slot 3 | Mock Test/Revision | – Test your understanding with questions from Chapters 4-6 |
Test 3
Topics: Completion, Review, and Reporting – Chapters 7 and 8
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 7: Completion and Review | – Final review of audit work- Subsequent events and going concern assessment |
Slot 2 | Chapter 8: Audit Report | – Types of audit reports (unqualified, qualified, adverse, disclaimer)- Report structure | |
Slot 3 | Revision of Key Concepts | – Recap key elements of report formulation and review processes | |
Day 2 | Slot 1 | Practice Questions | – Solve practical questions on review processes and audit reports |
Slot 2 | Mock Test/Revision | – Complete a mock test focusing on Chapters 7-8 | |
Slot 3 | Full Recap of Test 3 Topics | – Quick review of completion, review procedures, and report types |
Test 4
Topics: Special Audits, Bank Audit, and Ethics – Chapters 9 to 11
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 9: Special Features of Audit of Different Entities | – Specific audit requirements for different entities (NPOs, government, etc.) |
Slot 2 | Chapter 10: Audit of Banks | – Banking operations and key risks- Verification of advances and NPA classification | |
Slot 3 | Chapter 11: Ethics and Terms of Audit Engagements | – Auditor independence, professional ethics- Terms and scope of audit engagements | |
Day 2 | Slot 1 | Revision of Key Concepts | – Review key points from each chapter, focusing on audit procedures for special entities |
Slot 2 | Practice Questions | – Solve case-based questions on special audits and ethical issues | |
Slot 3 | Mock Test/Revision | – Final revision and mock test on Chapters 9-11 |
CA Inter Study Planner for FM SM Test 1
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 1: Scope and Objectives of Financial Management | – Definition and goals of financial management- Role of finance in business decision-making |
Slot 2 | Chapter 2: Types of Financing | – Debt vs equity financing, sources of funds, internal vs external financing | |
Slot 3 | Chapter 3: Financial Analysis and Planning – Ratio Analysis | – Types of ratios (liquidity, profitability, solvency, efficiency)- Interpretation of ratios | |
Day 2 | Slot 1 | Revision of Key Concepts | – Quick recap of financial management scope, financing methods, and ratio analysis |
Slot 2 | Practice Questions | – Solve ratio analysis questions, interpret financial statements | |
Slot 3 | Mock Test/Revision | – Test understanding of Chapters 1-3 with mock questions |
Test 2
Topics: Cost of Capital and Financing Decisions – Chapters 4 to 6
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 4: Cost of Capital | – Calculation of cost of equity, debt, and WACC- Importance of cost of capital in financing decisions |
Slot 2 | Chapter 5: Financing Decisions – Capital Structure | – Optimal capital structure- Factors affecting capital structure and its impact on the firm | |
Slot 3 | Chapter 6: Financing Decisions – Leverages | – Operating, financial, and combined leverage- Calculation and interpretation of leverage ratios | |
Day 2 | Slot 1 | Revision of Key Concepts | – Quick recap on cost of capital, capital structure, and leverage |
Slot 2 | Practice Questions | – Solve practical problems on capital structure, leverage, and WACC calculation | |
Slot 3 | Mock Test/Revision | – Practice test on Chapters 4-6, including case studies and practical questions |
Test 3
Topics: Investment and Dividend Decisions, Working Capital – Chapters 7 to 9, Introduction to SM
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 7: Investment Decisions | – Capital budgeting, NPV, IRR, payback period- Risk and uncertainty in investment decisions |
Slot 2 | Chapter 8: Dividend Decision | – Factors influencing dividend policy- Theories of dividend policy (Residual, MM theory) | |
Slot 3 | Chapter 9: Management of Working Capital | – Components of working capital- Techniques for managing cash, inventory, and receivables | |
Day 2 | Slot 1 | Chapter 1: Introduction to Strategic Management | – Definition, importance, and scope of strategic management- Key terms in SM |
Slot 2 | Revision of Key Concepts | – Quick revision of investment decisions, dividend policy, and working capital management | |
Slot 3 | Practice Questions | – Solve MCQs and case study questions for Chapters 7-9 and SM introduction |
Test 4
Topics: Strategic Analysis and Choices – Chapters 2 to 5
Day | Slot | Chapter & Topics | Focus Areas |
Day 1 | Slot 1 | Chapter 2: Strategic Analysis: External Environment | – PESTEL analysis, Porter’s Five Forces- External factors impacting strategy |
Slot 2 | Chapter 3: Strategic Analysis: Internal Environment | – SWOT analysis, resource-based view- Assessing strengths and weaknesses | |
Slot 3 | Chapter 4: Strategic Choices | – Types of strategies (growth, stability, retrenchment)- Business level and corporate level strategies | |
Day 2 | Slot 1 | Chapter 5: Strategy Implementation and Evaluation | – Importance of implementation- Key success factors, strategic control methods |
Slot 2 | Revision of Key Concepts | – Recap strategic analysis (internal and external), strategy evaluation, and implementation | |
Slot 3 | Practice Questions | – Practice strategic analysis case studies and strategy formulation problems |