Course Content on CA Final Exams Nov 2019 - PPT

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CA-FINAL (OLD) Financial Reporting
Chapters weightage
AS and Guidance Notes, Ind AS 70 completed, Only AS 3,4,7,9,17 and 22 left
Corporate Financial Reporting Pending
Accounting for Corporate Restructuring Just Overview
Consolidated Financial Statements of Group Companies Completed but more practice required
Accounting and Reporting of Financial Instruments Completed but theory pending
Share-Based Payments completed
Financial Reporting for Financial Institutions Merchant banker and stock topic leave and completed rest part
Valuation Only concepts understood
Developments in FR completed
Strategic Financial Management
Chapters weightage
Chapter 1 Financial Policy And Corporate Strategy Chapter 2 Project Planning And Capital Budgeting completed
Chapter 3 Leasing Decisions ,Chapter 4 Dividend Decisions Completed but more practice required
Chapter 5 Indian Capital Market 45 completed
Chapter 6 Security Analysis Concepts understood
Chapter 7 Portfolio Theory Completed but more practice required
Chapter 8 Financial Services In India completed
Chapter 9 Mutual Funds ,Chapter 10 Money Market Operations completed
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Chapter 11 FDI, Foreign Institutional Investment (FII) And International Financial Management Pending
Chapter 12 Foreign Exchange Exposure And Risk Management Completed but theory pending
Chapter 13 Mergers, Acquisitions Restructuring Pending
Advanced Auditing and Professional Ethics
Chapters weightage
Chapter 1 AS, Statements and Guidance Notes An Overview SA 200, 300 series completed, other pending
Chapter 2 Audit Strategy, Planning and Programming Chapter 3 Risk Assessment and Internal Control Pending
Chapter 4 Audit under CIS Environment ,Chapter 5 Special Audit Techniques Completed
Chapter 6 The Company Audit ,Chapter 7 Liabilities of Auditors, Chapter 9 Audit Committee and Corporate Governance Completed but more case study practice required
Chapter 8 Audit Report , Chapter 10 Audit of Consolidated Financial Statements Pending
Chapter 11 Audit of Banks Completed
Chapter 12 Audit of General Insurance Companies Chapter 13 Audit of Co-Operative Societies Chapter 14 Audit of Non Banking Financial Companies Completed but NBFC overviewed
Chapter 15 Audit under Fiscal Laws Completed but more practice required
Chapter 16 Cost Audit ,Chapter 17 Special Audit Assignments, Chapter 18 Audit of Public Sector Undertakings pending
Chapter 19 Internal Audit, Management and Operational Audit Chapter 20 Investigations and Due Diligence ,Chp- 21 Peer Review completed
Chapter 22 Professional Ethics 62 completed, Schedule 2 left
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Daily 22 MCQs Corporate and Allied Laws
Chapters weightage
Chapter 1 - Declaration and Payment of Dividend, Chapter 2 - Accounts and Audit Pending
Chapter 3 - Appointment and Qualification of Directors Chapter 4 - Appointment and Remuneration of Managerial Personnel Chapter 5 - Meetings of Board and Its Powers Understood, learning is pending
Chapter 6 - Inspection Inquiry and Investigation Chapter 7 - Compromises, Arrangements and Amalgamations Chapter 8 - Prevention of Oppression and Mismanagement Completed
Chapter 10 - Winding Up , Chapter 11 - Producer Companies 78 completed
Chapter 12 - Companies Incorporated Outside India , Chapter 17 - Miscellaneous Provisions Completed but practice required
Chapter 13 - Offences and Penalties , Chapter 16 - Special Courts Chapter 15 - NCLT and Appellate Tribunal Just overviewed
Chapter 14 - E-Governance Pending
Chapter 18 - Corporate Secretarial Practice-Drafting Of Resolution, Minutes, Notices And Reports, Chapter 19 IBC , 2016 Completed but not practiced
Chapter 20 - (SEBI) Act, 1992 , Chapter 21 - The Securities Contracts (Regulation) Act, 1956 Completed
Chapter 22 -The Foreign Exchange Management Act, 1999 Chapter 24- Overview of Banking Regulation Act, 1949, the Insurance Act, 1938, the Insurance Regulatory and Development Authority Act, One more reading required
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1999, the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
Chapter 23 - The Competition Act, 2002 overviewed
Chapter 25 - Prevention of Money Laundering Act, 2002 Chapter 26 - Interpretation of Statutes, Deeds and Documents completed
18 MCQs Daily Practice
Advanced Management Accounting
Chapters weightage
Chapter 1 Developments in the Business Environment Pending
Chapter 2 Decision Making using Cost Concepts and CVP Analysis completed
Chapter 3 Pricing Decisions Chapter 6 Costing of Service Sector 71 completed
Chapter 4 Budget Budgetary Control Completed but theory pending
Chapter 5 Standard Costing Just overviewed
Chapter 7 Transfer Pricing completed
Chapter 8 Uniform Costing and Inter Firm Comparison Chapter 9 Profitability Analysis Product Wise/ Segment Wise/ Customer Wise Completed but more practice required
Chapter 10 Linear Programming Completed but more practice required
Chapter 11 The Transportation Problem completed
Chapter 12 The Assignment Problem completed
Chapter 13 Critical Path Analysis pending
Chapter 14 Program Evaluation and Review Technique Completed but theory
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pending
Chapter 15 Simulation 90 completed
Chapter 16 Learning Curve Theory Only concepts understood
Information Systems Control and Audit
Chapters weightage
Chapter 1 Concepts of Governance and Management of Information Systems completed
Chapter 2 Information Systems Concepts 28 completed
Chapter 3 Protection of Information Systems Completed but more practice required
Chapter 4 Business Continuity Planning and Disaster Recovery Planning completed
Chapter 5 Acquisition, Development and Implementation of Information Systems Only concepts understood
Chapter 6 Auditing of Information Systems pending
Chapter 7 Information Technology Regulatory Issues Just overviewed
Chapter 8 Emerging Technologies Understood, learning required
Daily 14 MCQs Practice Direct Tax Laws
Chapters weightage
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Part I Direct Tax Laws
Chapter 1 Basic Concepts ,Chapter 2 Residence and Scope of Total Income Chapter 3 Incomes which do not form part of Total Income Pending
All Heads of income Chapter 9 Income of Other Persons included in assessee's Total Income 65 completed but more practice is required
Chapter 10 Aggregation of Income, Set-Off and Carry Forward of Losses Chapter 11 Deductions Just overview
Chapter 12 Assessment of Various Entities Understood, learning required
Chapter 13 Assessment of Charitable or Religious Trusts or Institutions, Political Parties and Electoral Trusts Pending
Chapter 14 Tax Planning, Tax Avoidance Tax Evasion completed
Chapter 15 Deduction, Collection and Recovery of Tax completed
Chapter 16 Income-tax Authorities, Chapter 17 Assessment Procedure Chapter 18 Appeals and Revision ,Chapter 19 Settlement of Tax Cases Chapter 20 Penalties ,Chapter 21 Offences and Prosecution completed
Chapter 22 Liability in Special Cases , Chapter 23 Misc. Provisions pending
Part II International Taxation
Chapter 1 Non-resident Taxation pending
Chapter 2 Double Taxation Relief , Chapter 4 Advance Rulings Chapter 5 Equalisation Levy Completed but more practice required
Chapter 3 Transfer Pricing Other Anti-Avoidance Measures Completed but theory pending
Daily 22 MCQs Indirect Tax Laws
Chapters weightage
Part-I Goods and Services Tax
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Chapter 1 GST in India - An Introduction ,Chapter 2 Taxable Event - Supply Chapter 3 Charge of GST , Chapter 4 Exemptions from GST Chapter 5 Place of Supply , Chapter 6 Time of Supply Chapter 7 Value of Supply , Chapter 8 Input Tax Credit 55 completed only basics are left
Chapter 9 Registration completed
Chapter 10 Tax Invoice, Credit and Debit Notes completed
Chapter 11 Accounts and Records completed
Chapter 12 Payment of Tax , Chapter 13 Returns completed
Chapter 14 Import And Export Under Gst completed
Chapter 15refunds Completed but more practice is required
Chapter 16job Work , Chapter 17- Assessment And Audit Chapter 18- Inspection, Search, Seizure And Arrest Chapter 24- Miscellaneous Provisions Juts overviewed
Chapter 19- Demands And Recovery , Chapter 23 Advance Ruling Chapter 20 Liability to Pay Tax in Certain Cases Chapter 21- Offences And Penalties , Chapter 22- Appeals And Revisions Only concepts understood
Part-II Customs FTP
Chapter 1 Levy of and Exemptions from Customs Duty Chapter 2 Types of Duty Chapter 3 Classification of Imported and Export Goods Chapter 4 Valuation under the Customs Act, 1962 Theory pending
Chapter 5 Importation, Exportation and Transportation of Goods Chapter 6 Warehousing , Chapter 7 Duty Drawback Chapter 8 Demand and Recovery , Chapter 9 Refund Chapter 10 Provisions Relating to Illegal Import, Export, Confiscation Allied Provisions 68 completed but more practice required
Chapter 11 Appeals and Revision , Chapter 12 Settlement Commission Chapter 13 Advance Ruling , Chapter 14 Miscellaneous Provisions Chapter 15 Foreign Trade Policy pending
CA-FINAL (NEW) Financial Reporting
Chapters weightage
8
Chapter 1 Application of Accounting Standards (AS 15,25,28,21,23,27) Consolidation pending
Chapter 2 Application of Guidance Notes Completed
Chapter 3 Framework for Preparation and Presentation of Financial Statements Leave
Chapter 4 Ind AS on Presentation of Items in the Financial Statements (Ind AS 1,34,7) pending
Chapter 5 Ind AS on Recognition of Revenue in the Financial Statements Completed but more practice required
Chapter 6 Ind AS on Measurement based on Accounting Policies (Ind AS 8,10,113) Less focused
Chapter 7 Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance completed
Chapter 8 Ind AS 101 "First-time Adoption of Indian Accounting Standards" Less focused
Chapter 9 Ind AS on Assets of the Financial Statements (Ind 2,16,17,23,36,38,40,105) 65 completed but more practice required
Chapter 10 Ind AS 41 Agriculture completed
Chapter 11 Ind AS on Liabilities of the Financial Statements (ind AS 19,37) Pending
Chapter 12 Ind AS on Items impacting the Financial Statements (Ind AS 12,21) Only concept understood
Chapter 13 Ind AS on Disclosures in the Financial Statements (Ind AS 24,33,108) Just overviewed
Chapter 14 Accounting and Reporting of Financial Instruments Completed but theory pending
Chapter 15 Accounting for Share Based Payment completed
Chapter 16 Business Combinations and Corporate Restructuring Concepts overviewed
Chapter 17 Consolidated and Separate Financial Statements pending
Chapter 18 Analysis of Financial Statements completed
Chapter 19 Accounting of Carbon Credits completed
Chapter 20 Accounting for e-Commerce Business completed
Chapter 21 Integrated Reporting completed
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Chapter 22 Corporate Social Responsibility completed
Chapter 23 Human Resource Reporting completed
Chapter 24 Value Added Statement completed
Strategic Financial Management
Chapters weightage
Chapter 1 Financial Policy and Corporate Strategy Chapter 2 Indian Financial System Chapter 3 Risk Management
Chapter 4 Security Analysis Chapter 5 Security Valuation Chapter 6 Portfolio Management
Chapter 7 Securitization Chapter 8 Mutual Funds Chapter 9 Derivatives Analysis and Valuation
Chapter 10 Foreign Exchange Exposure and Risk Management Chapter 11 International Financial Management Chapter 12 Interest Rate Risk Management
Chapter 13 Corporate Valuation
Chapter 14 Mergers, Acquisitions and Corporate Restructuring Chapter 15 International Financial Centre (IFC) Chapter 16 Startup Finance Chapter 17 Small and Medium Enterprises
Advanced Auditing and Professional Ethics
Chapters weightage
Chapter 1 Auditing Standards, Statements and Guidance Notes - An Overview
Chapter-2 Audit Planning, Strategy and Execution Chapter 3 Risk Assessment and Internal Control Chapter 4 Special Aspects of Auditing in an Automated Environment
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Chapter 6 Audit Reports Chapter 9 Audit of Consolidated Financial Statements
Chapter 5 Audit of Limited Companies Chapter 7 Audit Reports Certificate for Special Purpose Engagement Chapter 8 Audit Committee and Corporate Governance
Chapter-10 Audit of Banks
Chapter 11 Audit of Insurance Companies Chapter 12 Audit of Non-Banking Financial Companies Chapter 15 Audit of Public Sector Undertakings
Chapter 13 Audit under Fiscal Laws Chapter 16 Liabilities of Auditor
Chapter 14 Special Audit Assignments Unit 1 Environmental Auditing Unit 2 Energy Audit Unit 3 Audit of Accounts of Non-Corporate Entities (Bank Borrowers) Unit 4 Audit of Stock and Debtors/ Unit Inspection (Audit of Borrower Accounts) Unit 5 Audit of Members of Stock Exchanges Unit 6 Audit of Mutual Funds Unit 7 Audit of Depositories
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Chapter 17 Internal Audit, Management and Operational Audit Chapter 18 Due Diligence, Investigation and Forensic Audit Unit 1 Due Diligence Unit 2 Investigation Unit 3 Forensic Audit Chapter 19 Peer Review and Quality Review Unit 1 Peer Review Unit 2 Quality Review
Chapter 20 Professional Ethics
Corporate and Economic Laws
Chapters weightage
Part-I Corporate Laws
Section-A Company Law
Chapter 1 Appointment and Qualifications of Directors Chapter 2 Appointment and Remuneration of Managerial Personnel Chapter 3 Meetings of Board and its Powers
Chapter 4 Inspection, Inquiry and Investigation Chapter 5 Compromises, Arrangements and Amalgamations Chapter 6 Prevention of Oppression and Mismanagement
Chapter 7 Winding Up Chapter 8 Producer Companies
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Chapter 9 Companies incorporated outside India Chapter 10 Miscellaneous Provisions
Chapter 11 Compounding of Offences, Adjudication, Special Courts Chapter 12 National Company Law Tribunal and Appellate Tribunal Chapter 13 Corporate Secretarial Practice Drafting of Notices, Resolutions, Minutes and Reports
Section-B Securities Laws
Chapter 1 The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957 Chapter 2 The Securities Exchange Board of India Act, 1992, SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 and SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015
Part-II Economic Laws
Chapter 1 The Foreign Exchange Management Act, 1999 Chapter 2 The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
Chapter 3 The Prevention of Money Laundering Act, 2002
Chapter 4 Foreign Contribution Regulation Act, 2010 Chapter 5 The Arbitration and Conciliation Act, 1996
Chapter 6 The Insolvency and Bankruptcy Code, 2016
Strategic Cost Management and Performance
Evaluation
Chapters weightage
Part-A Strategic Cost Management and Decision Making
Sub Part-I Strategic Cost Management
Chapter 1 Introduction to Strategic Cost Management
Chapter 2 Modern Business Environment
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Chapter 3 Lean System and Innovation
Chapter 4 Cost Management Techniques
Chapter 5 Cost Management for Specific Sector
Sub Part-II Strategic Decision Making
Chapter 6 Decision Making
Chapter 7 Pricing Decision
Part-B Performance Evaluation and Control
Sub Part-I Performance Evaluation and Reporting
Chapter 8 Performance Measurement and Evaluation
Chapter 9 Divisional Transfer Pricing
Chapter 10 Strategic Analysis of Operating Income
Sub Part-II Managerial Control
Chapter 11 Budgetary Control
Chapter 12 Standard Costing
Part-C Case Study
Chapter 13 Case Study
Direct Tax Laws and International Taxation
Chapters weightage
Part I Direct Tax Laws
Chapter 1 Basic Concepts Chapter 2 Residence and Scope of Total Income Chapter 3 Incomes which do not form part of Total Income
Chapter 4 Salaries Chapter 5 Income from House Property Chapter 6 Profits and Gains of Business or Profession Chapter 7 Capital Gains Chapter 8 Income from Other Sources Chapter 9 Income of Other Persons included in assessee's Total Income
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Chapter 10 Aggregation of Income, Set-Off and Carry Forward of Losses Chapter 11 Deductions from Gross Total Income
Chapter 12 Assessment of Various Entities Chapter 13 Assessment of Charitable or Religious Trusts or Institutions, Political Parties and Electoral Trusts
Chapter 14 Tax Planning, Tax Avoidance Tax Evasion
Chapter 15 Deduction, Collection and Recovery of Tax
Chapter 16 Income-tax Authorities Chapter 17 Assessment Procedure Chapter 18 Appeals and Revision Chapter 19 Settlement of Tax Cases Chapter 20 Penalties Chapter 21 Offences and Prosecution
Chapter 22 Liability in Special Cases Chapter 23 Miscellaneous Provisions
Part II International Taxation
Chapter 1 Non-resident Taxation
Chapter 2 Double Taxation Relief Chapter 4 Advance Rulings Chapter 5 Equalisation Levy
Chapter 3 Transfer Pricing Other Anti-Avoidance Measures
Chapter 6 Overview of Model Tax Conventions Chapter 7 Application and Interpretation of Tax Treaties Chapter 8 Fundamentals of Base Erosion and Profit Shifting
Indirect Tax Laws
Chapters weightage
Part-I Goods and Services Tax
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Chapter 1 GST in India - An Introduction Chapter 2 Taxable Event - Supply Chapter 3 Charge of GST Chapter 4 Exemptions from GST Chapter 5 Place of Supply Chapter 6 Time of Supply Chapter 7 Value of Supply Chapter 8 Input Tax Credit
Chapter 9 Registration
Chapter 10 Tax Invoice, Credit and Debit Notes
Chapter 11 Accounts and Records
Chapter 12 Payment of Tax
Chapter 13 Returns
Chapter 14 Import And Export Under Gst
Chapter 15refunds
Chapter 16job Work Chapter 17- Assessment And Audit Chapter 18- Inspection, Search, Seizure And Arrest Chapter 24- Miscellaneous Provisions
Chapter 19- Demands And Recovery Chapter 20 Liability to Pay Tax in Certain Cases Chapter 21- Offences And Penalties Chapter 22- Appeals And Revisions Chapter 23 Advance Ruling
Part-II Customs FTP
Chapter 1 Levy of and Exemptions from Customs Duty Chapter 2 Types of Duty Chapter 3 Classification of Imported and Export Goods Chapter 4 Valuation under the Customs Act, 1962
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Chapter 5 Importation, Exportation and Transportation of Goods Chapter 6 Warehousing Chapter 7 Duty Drawback Chapter 8 Demand and Recovery Chapter 9 Refund Chapter 10 Provisions Relating to Illegal Import, Export, Confiscation Allied Provisions
Chapter 11 Appeals and Revision Chapter 12 Settlement Commission Chapter 13 Advance Ruling Chapter 14 Miscellaneous Provisions Chapter 15 Foreign Trade Policy