ABC Analysis For Final Subjects

CA-FINAL AUDIT (old and new course)

Topic wise in order of preference (Except SAs):-

1. Professional Ethics

2. The Company Audit also covered AS too.

3. Audit Report

4. Audit of Banks

5. Audit Under Fiscal Laws

6. Special Audit Assignment

7. Audit under CIS

8. Risk Assessment and Internal Control

9. Audit of General Insurance Companies

10. Special Audit Assignments

11. Audit Strategy, Planning and Programming

12. Other Misc. topics 

ABC Analysis according to trend of marks allocations

Category	Topics	Weightage
A	Professional Ethics, The Company Audit, Audit Report, More stress on current amendments like Caro etc	40-50 Marks
B C	SAs with AS, Audit of Banks, Audit Under Fiscal Laws, Special Audit Assignment, Audit under CIS, Risk Assessment and Internal Control Audit of General Insurance Companies, Special Audit Assignments, Audit Strategy, Planning and Programming, Other Misc. topics etc	50-60 marks 10-20 marks

Financial Reporting (old and new course)

You have to decide a proper time management for each chapter and also follow the following preference order for good preparation.

1. Value Added Statements -Economic Value Added, Market Value Added, Shareholders’ Value Added

 2. Share Based Payments – Sums on ESOP, ESPS etc

3. Miscellaneous Topics – Financial Reporting by Mutual funds, Non-banking finance companies, Merchant bankers, Stock and commodity market intermediaries , Human Resource Accounting

4. Valuation of Goodwill, Shares, Business, Brands etc

5. Corporate Restructuring – sums on capital reduction, demerger, buy back etc

6. Accounting for Financial Instruments+(AS 30,31,32)-Sums on forex, derivative, call /put options etc 7. Amalgamation 8. Consolidated Financial Statements (Holding Company)

There is also a ABC analysis  of Accounting Standards –

Category A	AS 15,16, 17, 18, 19, 20, 22, 25, 26, 28
Category B	AS 2, 11, 12, 13, 24, 29, 30, 31, 32
Category C	AS 1, 3, 4, 5, 6, 7, 9, 10

CA Final SFM Chapter wise weightage (old and new syllabus)

Section I (5 Marks to 10 Marks)

1. Financial Policy and Corporate Strategy

(i) Strategic decision making framework

(ii) Interface of Financial Policy and strategic management

(iii) Balancing financial goals vis-à-vis sustainable growth.

2. Indian Financial System

(i) Introduction to Financial Market

(ii) Role of Financial Market in Economic Development

3. Risk Management

(i) Identification of types of Risk faced by an organisation

(ii) Evaluation of Financial Risks

(iii) Value at Risk (VAR)

(iv) Evaluation of appropriate method for the identification and management of financial risk.

Section II (20 Marks to 30 Marks)

4. Security Analysis

(i) Fundamental Analysis

(ii) Technical Analysis

(a) Meaning

(b) Assumptions

(c) Theories and Principles

(d) Charting Techniques

(e) Efficient Market Hypothesis (EMH) Analysis

5. Security Valuation

(i) Theory of Valuation

(ii) Role of Financial Market in Economic Development

(iii) Return Concepts

(iv) Equity Risk Premium

(v) Required Return on Equity

(vi) Discount Rate Selection in Relation to Cash Flows

(vii) Approaches to Valuation of Equity Shares

(viii) Valuation of Preference Shares

(ix) Valuation of Debentures/ Bonds

6. Portfolio Management

(i) Portfolio Analysis

(ii) Portfolio Selection

(iii) Capital Market Theory

(iv) Portfolio Revision

(v) Portfolio Evaluation

(vi) Asset Allocation

(vii) Fixed Income Portfolio

(viii) Risk Analysis of Investment in Distressed Securities

(ix) Alternative Investment Strategies in context of Portfolio Management

Section III (20 Marks to 25 Marks)

7. Securitization

(i) Introduction

(ii) Concept and Definition

(iii) Benefits of Securitization

(iv) Participants in Securitization

(v) Mechanism of Securitization

(vi) Problems in Securitization

(vii) Securitization Instruments

(viii) Pricing of Securitization Instruments

(ix) Securitization in India

8. Mutual Funds

(i) Meaning

(ii) Evolution

(iii) Types

(iv) Advantages and Disadvantages of Mutual Fund

9. Derivatives Analysis and Valuation

(i) Forward/ Future Contract

(ii) Options

(iii) Swaps

(iv) Commodity Derivatives

Section IV (20 Marks to 30 Marks)

10. Foreign Exchange Exposure and Risk Management

(i) Exchange rate determination

(ii) Foreign currency market

(iii) Management of transaction, translation and economic exposures

(iv) Hedging currency risk

(v) Foreign exchange derivatives – Forward, futures, options and swaps

11. International Financial Management

(i) International Capital Budgeting

(ii) International Working Capital Management

12. Interest Rate Risk Management

(i) Interest Rate Risk

(ii) Hedging Interest Rate Risk

Section V (10 Marks to 15 Marks)

13. Corporate Valuation

(i) Conceptual Framework of Valuation

(ii) Approaches/ Methods of Valuation

14. Mergers, Acquisitions and Corporate Restructuring

(i) Conceptual Framework

(ii) Rationale

(iii) Forms

(iv) Mergers and Acquisitions

(v) Divestitures

(vi) Ownership Restructuring

(vii) Cross Border Mergers

Section VI (5 Marks to 10 Marks)

15. International Financial Centre (IFC)

(i) Constituents of IFC

(ii) Islamic Finance

16. Startup Finance

(i) Introduction including Pitch Presentation

(ii) Sources of Funding

(iii) Start up India Initiative

17. Small & Medium Enterprises

(i) Introduction: Market Size, Employment Generation and Contribution to GDP

(ii) Financing: Expansion of SMEs

(iii) Listing SMEs

Topic wise in order of preference :

1. Dividend Policy
2. Leasing
3. Merger, Acquisitions and Restructuring
4. Forex Management
5. Financial Services
6. Mutual Fund
7. Security Analysis
8. Derivatives
9. Portfolio
10.  Capital Budgeting ABC Analysis according to trend of marks allocations Category Topics Weightage A Dividend, Leasing, Merger, Forex, Mutual Fund 40-50 Marks B Financial Services, Security analysis, Theory portion 30-40 marks C Derivatives, Portfolio and Capital budgeting etc 20-30 marks  Corporate and Allied LawsTopic wise in order of preference :-

1. Appointment & qualification of directors and Appointment & remuneration of managerial personnel
2. Accounts and audit
3. Meetings of board and its power
4. Dividend
5. The SEBI
6. Banking, Insurance, SRFAESI etc
7. Winding up
8. Compromises, arrangements and amalgamations
9. Prevention of oppression and mismanagement
10. FEMA, Competition Act
11. Other Miscellaneous topic

ABC Analysis according to trend of marks allocations

Category	Topics	Weightage
A	Appointment & qualification of directors and Appointment & remuneration of managerial personnel, Accounts and audit, Meetings of board and its power	50-60 Marks
B	Dividend, The SEBI, Banking, Insurance, SRFAESI etc, , Compromises, arrangements and amalgamations, Prevention of oppression and mismanagement, Winding up,	40-50 marks
C	FEMA, Competition Act, Interpretation of Statutes, Deeds and documents, Money Laundering and Other Miscellaneous topic	20-30 marks

Corporate and Economic laws

                                    PART – 1 Corporate Laws ( 70 Marks )

                                              Section – {A} Company Law

Section – I ( 21 Marks to 25 Marks )

1. Appointments and  Qualification of Directors

2. Appointment and Remuneration of Managerial  Personnel

3. Meeting of Board and its Power

 Section – II ( 11 Marks to 14 Marks)

4. Inspection, Inquiry and Investigation

5. Compromises, Arrangement and Amalgamations

6. Prevention of Oppression and Mismanagement

Section – III ( 3 Marks to 7 Marks )

7. Winding up

8. Producer Companies

Section – IV ( 7 Marks to 11 Marks )

9. Companies incorporated outside India

10. Miscellaneous Provisions

Section – V ( 7 Marks to 11 Marks )

11. Compounding of offence, Adjudication, Special Courts

12. National Company of Law Tribunal and Appellate Tribunal

                                              Section – {B} Securities Law

Section – ( 11 Marks to 14 Marks)

1. The Securities Contract (Regulation) Act, 1956 ( SCRA ) and The Securities Contract ( Regulation) Act, 1957:

2. The Securities Exchange Boards of India Act, 1992

PART –  2 Economic Law (30 Marks )

Section – I ( 8 Marks to 11 Marks )

1. The Foreign Exchange Management Act, 1999 (FEMA)

2. Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002

Section – II ( 5 Marks to 8 Marks )

3. The Prevention of Money Laundering Act, 2002 (PMLA)

Section – III ( 5 Marks to 8 Marks )

4. The Foreign Contribution Regulation Act, 2010

5. Arbitration and Conciliation Act, 1996

Section – III ( 8 Marks to 11 Marks )

 6. The Insolvency and  Bankruptcy code, 2016

Advanced Management Accounting

Topic wise in order of preference :-

1. Transportation Problem

2. Linear Programming

3. PERT & CPM

4. Simulation

5. Learning Curve

6. Developments in the Business Environment

7. Budget & Budgetary Control

8. Pricing Decision & Transfer pricing

9. Cost Concepts in Decision making

10. CVP Analysis and Decision making

11. Standard Costing

ABC Analysis according to trend of marks allocations

Category	Topics	Weightage
A	Transportation Problem, Liner Programming, Network Analysis, Simulation, Learning Curve, Developments in the Business Environment	50-60 Marks
B	Budget & Budgetary Control, Pricing Decision & Transfer pricing, Theory portion	30-40 marks
C	Cost Concepts in Decision making, CVP Analysis and Decision making and Standard Costing etc	30-35 marks

Direct Tax Laws and International Taxation(new and old course)

PART:1 (DIRECT TAX LAWS: 70 MARKS)

S.No.	Content	Weight age	Marks
1. 2.	Basis of Charge, Residential Status, Income which do not form part of total income, heads of income, income of other person included in assessee’s total income, aggregation of income, set-off and carry forward of losses, deductions from gross total income, rebates and reliefs Special Provisions Relating to companies and certain persons other than a company.	35%-45%	25-32 Marks
3.	Provisions Relating to Charitable and religious trusts and institutions, political parties and electoral trusts.	5%-10%	4-7 Marks
4.	Tax Planning, Tax Avoidance & Tax Evasion.	5%-10%	4-7 Marks
5.	Collection & Recovery of Tax, Refunds.	15%-20%	11-14 Marks
6. 7.	Income-Tax Authorities, Procedure for assessment, Appeals and Revision Settlement of Tax Cases, Penalties, Offences & Prosecution	15%-25%	11-18 Marks
8. 9.	Liability in Special Cases Miscellaneous Provisions and Other Provisions	5%-10%	4-7 Marks

PART:2 (INTERNATIONAL TAXATION:30 MARKS)

S.No.	Content	Weight age	Marks
1.	Taxation of International Transactions and Non-resident taxation (i) Provisions of the Income Tax Act 1961, including- (a) Specific Provisions Relating to Non- Residents (b) Double Taxation Relief (c) Transfer Pricing and Other Anti-Avoidance Measures (d) Advance Rulings (ii) Equalization Levy	60%-70%	18-21 Marks
2. 3. 4.	Overview of Model Tax Conventions – OECD & UN Applications and interpretation of tax treaties Fundamentals of Base Erosion and Profit Shifting	30%-40%	9-12 Marks

CA Final ISCA Important Questions Chapters / Topics

Questions	Marks
Business Governance Dimension	5 Marks
IT Steering Committee	5 Marks
COBIT 5 Enablers	6 Marks
Management Practices for Evaluating Internal Control	4 Marks
MIS and its Limitations	5 Marks
Components of an EIS	4 Marks
Transaction Processing Systems	5 Marks
Preventive Vs Boundary Controls	5 Marks
Data Integrity Policies	4 Marks
Cyber Fraud Techniques	5 Marks
Asynchronous Attacks	4 Marks
Trojan Horse, Worms and Time Bomb	4 Marks
Objectives of BCP	5 Marks
Emergency Vs Recovery Plan	4 Marks
Hot Ste Vs Warn Site	4 Marks
DRP Document Features	5 Marks
Spiral Vs Waterfall Model	5 Marks
SDLC	5 Marks
Characteristics of Good Coded Program	4 Marks
Black Box Vs White Box Testing	5 Marks
Activities involved in Successful conversion of IS	4 Marks
Types of IS Audits	5 Marks
Snapshots, Audit Hooks	4 Marks
Continuous Audit Techniques	5 Marks
Use of E-Records in Govt Organisations	5 Marks
Section 69 of IT Act	5 Marks
Vision of National Cyber Security Policy 2013	4 Marks
Service Strategy of ITIL	4 Marks
Private Cloud	5 Marks
SaaS Vs PaaS	5 Marks
BYOD, Web 3.0, Hybrid Cloud	4 Marks
Green IT	5 Marks
Security Issues in Cloud Computing	5 Marks

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