The CA Intermediate certification is a qualification for Chartered Accountants. You can become a CA only after passing this intermediate qualification. The basic concepts that you need to know for this qualification are:

Chapter 1: Introduction to Company Law: In this chapter, you will be introduced to the concept of a company and the different types of companies in the world. It also includes a study of the rights of the shareholders, the management and the shareholders and its interaction with the government. You will also learn how to look for the annual, and the quarterly returns, tax registration certificates, and the various types of reports and documents that are needed for the registration of a company.

Chapter 2: Material Cost: In this chapter, you will learn the basics of income, expenditure and profit. You will learn about the difference between income and expenses and how expenses are classified. This chapter also includes a discussion of depreciation and how it is calculated. In addition, you will learn about the material costs incurred by an organization, how costs are divided into two categories - cost of material and cost of labor.

Chapter 1: Basic Concepts: This chapter will help you understand the basic concepts of business. You will learn about the function of an organization, and about how the concept of a business works in practice.

Chapter 2: Residence and Scope of Total Income and Expenses: In this chapter, you will learn about the concept of residence and the limits of the total income and expenses of a person, how income is divided into various types and categories and how expenses are divided into various categories.