CA-FINAL (OLD) - Financial Reporting

Chapters	Marks  weightage
Chapter 1 Accounting Standards and Guidance Notes
Chapter 2 Indian Accounting Standards (Ind AS)
Chapter 3 Corporate Financial Reporting
Chapter 4 Accounting for Corporate Restructuring
Chapter 5 Consolidated Financial Statements of Group Companies
Chapter 6 Accounting and Reporting of Financial Instruments
Chapter 7 Share-Based Payments
Chapter 8 Financial Reporting for Financial Institutions
Chapter 9 Valuation
Chapter 10 Developments in Financial Reporting

Strategic Financial Management

Chapters	Marks  weightage
Chapter 1 Financial Policy And Corporate Strategy
Chapter 2 Project Planning And Capital Budgeting
Chapter 3 Leasing Decisions
Chapter 4 Dividend Decisions
Chapter 5 Indian Capital Market
Chapter 6 Security Analysis
Chapter 7 Portfolio Theory
Chapter 8 Financial Services In India
Chapter 9 Mutual Funds
Chapter 10 Money Market Operations
Chapter 11 Foreign Direct Investment (FDI), Foreign Institutional Investment (FII) And International Financial Management
Chapter 12 Foreign Exchange Exposure And Risk Management
Chapter 13 Mergers, Acquisitions & Restructuring

Advanced Auditing and Professional Ethics

Chapters	Marks  weightage
Chapter 1 Auditing Standards, Statements and Guidance Notes – An Overview
Chapter 2 Audit Strategy, Planning and Programming
Chapter 3 Risk Assessment and Internal Control
Chapter 4 Audit under Computerised Information System (CIS) Environment
Chapter 5 Special Audit Techniques
Chapter 6 The Company Audit
Chapter 7 Liabilities of Auditors
Chapter 8 Audit Report
Chapter 9 Audit Committee and Corporate Governance
Chapter 10 Audit of Consolidated Financial Statements
Chapter 11 Audit of Banks
Chapter 12 Audit of General Insurance Companies
Chapter 13 Audit of Co-Operative Societies
Chapter 14 Audit of Non Banking Financial Companies
Chapter 15 Audit under Fiscal Laws
Chapter 16 Cost Audit
Chapter 17 Special Audit Assignments
Chapter 18 Audit of Public Sector Undertakings
Chapter 19 Internal Audit, Management and Operational Audit
Chapter 20 Investigations and Due Diligence
Chapter 21 Peer Review
Chapter 22 Professional Ethics

Corporate and Allied Laws

Chapters	Marks  weightage
Chapter 1 - Declaration and Payment of Dividend
Chapter 2 - Accounts and Audit
Chapter 3 - Appointment and Qualification of Directors
Chapter 4 - Appointment and Remuneration of Managerial Personnel
Chapter 5 - Meetings of Board and Its Powers
Chapter 6 - Inspection Inquiry and Investigation
Chapter 7 - Compromises, Arrangements and Amalgamations
Chapter 8 - Prevention of Oppression and Mismanagement
Chapter 9 - Winding Up
Chapter 10 - Producer Companies
Chapter 11 - Companies Incorporated Outside India
Chapter 12 - Offences and Penalties
Chapter 13 - E-Governance
Chapter 14 - National Company Law Tribunal and Appellate Tribunal
Chapter 15 - Special Courts
Chapter 16 - Miscellaneous Provisions
Chapter 17 - Corporate Secretarial Practice-Drafting Of Resolution, Minutes, Notices And Reports
Chapter 18 - Insolvency and Bankruptcy Code, 2016
Chapter 19 - The Securities and Exchange Board of India (SEBI) Act, 1992
Chapter 20 - The Securities Contracts (Regulation) Act, 1956
Chapter 21 -The Foreign Exchange Management Act, 1999
Chapter 22 - The Competition Act, 2002
Chapter 23 - Overview of Banking Regulation Act, 1949, the Insurance Act, 1938, the Insurance Regulatory and Development Authority Act, 1999, the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
Chapter 24 - Prevention of Money Laundering Act, 2002
Chapter 25 - Interpretation of Statutes, Deeds and Documents

Advanced Management Accounting

Chapters	Marks  weightage
Chapter 1 Developments in the Business Environment
Chapter 2 Decision Making using Cost Concepts and CVP Analysis
Chapter 3 Pricing Decisions
Chapter 4 Budget & Budgetary Control
Chapter 5 Standard Costing
Chapter 6 Costing of Service Sector
Chapter 7 Transfer Pricing
Chapter 8 Uniform Costing and Inter Firm Comparison
Chapter 9 Profitability Analysis – Product Wise/ Segment Wise/ Customer Wise
Chapter 10 Linear Programming
Chapter 11 The Transportation Problem
Chapter 12 The Assignment Problem
Chapter 13 Critical Path Analysis
Chapter 14 Program Evaluation and Review Technique
Chapter 15 Simulation
Chapter 16 Learning Curve Theory

Information Systems Control and Audit

Chapters	Marks  weightage
Chapter 1 Concepts of Governance and Management of Information Systems
Chapter 2 Information Systems Concepts
Chapter 3 Protection of Information Systems
Chapter 4 Business Continuity Planning and Disaster Recovery Planning
Chapter 5 Acquisition, Development and Implementation of Information Systems
Chapter 6 Auditing of Information Systems
Chapter 7 Information Technology Regulatory Issues
Chapter 8 Emerging Technologies

                                     Direct Tax Laws

Chapters	Marks  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
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 3: Transfer Pricing & Other Anti-Avoidance Measures
Chapter 4: Advance Rulings
Chapter 5: Equalisation Levy
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	Marks  weightage
Part-I Goods and Services Tax
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 15–refunds
Chapter 16–job Work
Chapter 17- Assessment And Audit
Chapter 18- Inspection, Search, Seizure And Arrest
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
Chapter 24- Miscellaneous Provisions
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
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

CA-FINAL(NEW)

Financial Reporting

Chapters	Marks  weightage
Chapter 1: Application of Accounting Standards Unit 1: AS 15 "Employee Benefits" Unit 2: AS 25 "Interim Financial Reporting" Unit 3: AS 28 "Impairment of Assets" Unit 4: AS 21 "Consolidated Financial Statements" Unit 5: AS 23 "Accounting for Investments in Associates in Consolidated Financial Statements" Unit 6: AS 27 "Financial Reporting of Interests in Joint Ventures"
Chapter 2: Application of Guidance Notes
Chapter 3: Framework for Preparation and Presentation of Financial Statements
Chapter 4: Ind AS on Presentation of Items in the Financial Statements Unit 1: Ind AS 1 "Presentation of Financial Statements" Unit 2: Ind AS 34 "Interim Financial Reporting" Unit 3: Ind AS 7 "Statement of Cash Flows"
Chapter 5: Ind AS on Recognition of Revenue in the Financial Statements
Chapter 6: Ind AS on Measurement based on Accounting Policies Unit 1: Ind AS 8 "Accounting Policies, Changes in Accounting Estimates and Errors" Unit 2: Ind AS 10 "Events after the Reporting Period" Unit 3: Ind AS 113 "Fair Value Measurement"
Chapter 7: Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance”
Chapter 8: Ind AS 101 "First-time Adoption of Indian Accounting Standards"
Chapter 9: Ind AS on Assets of the Financial Statements Unit 1: Ind AS 2 "Inventories" Unit 2: Ind AS 16 "Property, Plant and Equipment" Unit 3: Ind AS 17 "Leases" Unit 4: Ind AS 23 "Borrowing Costs" Unit 5: Ind AS 36 "Impairment of Assets" Unit 6: Ind AS 38 "Intangible Assets" Unit 7: Ind AS 40 "Investment Property" Unit 8: Ind AS 105 "Non-current Assets Held for Sale and Discontinued Operations"
Chapter 10: Ind AS 41 “Agriculture”
Chapter 11: Ind AS on Liabilities of the Financial Statements Unit 1: Ind AS 19 “Employee Benefits” Unit 2: Ind AS 37 “Provisions, Contingent Liabilities and Contingent Assets”
Chapter 12: Ind AS on Items impacting the Financial Statements Unit 1: Ind AS 12 “Income Taxes” Unit 2: Ind AS 21 “The Effects of Changes in Foreign Exchange Rates”
Chapter 13: Ind AS on Disclosures in the Financial Statements Unit 1: Ind AS 24 “Related Party Disclosures” Unit 2: Ind AS 33 “Earnings per Share” Unit 3: Ind AS 108 “Operating Segments”
Chapter 14: Accounting and Reporting of Financial Instruments Unit 1: Financial Instruments: Scope and Definitions Unit 2: Financial Instruments: Equity and Financial Liabilities Unit 3: Classification and Measurement of Financial Assets and Financial Liabilities Unit 4: Recognition and Derecognition of Financial Instruments Unit 5: Derivatives and Embedded Derivatives Unit 6: Disclosures Unit 7: Hedge Accounting
Chapter 15: Accounting for Share Based Payment
Chapter 16: Business Combinations and Corporate Restructuring
Chapter 17: Consolidated and Separate Financial Statements Unit 1 : Introduction to Consolidated Financial Statements Unit 2 : Important Definitions Unit 3 : Separate Financial Statements Unit 4 : Consolidated Financial Statements Unit 5 : Consolidated Financial Statements: Accounting of Subsidiaries Unit 6 : Joint Arrangements Unit 7 : Investment in Associates & Joint Ventures Unit 8 : Disclosures
Chapter 18: Analysis of Financial Statements
Chapter 19: Accounting of Carbon Credits
Chapter 20: Accounting for e-Commerce Business
Chapter 21: Integrated Reporting
Chapter 22: Corporate Social Responsibility
Chapter 23: Human Resource Reporting
Chapter 24: Value Added Statement

Strategic Financial Management

Chapters	Marks  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	Marks  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
Chapter 5: Audit of Limited Companies
Chapter 6: Audit Reports
Chapter 7: Audit Reports & Certificate for Special Purpose Engagement
Chapter 8: Audit Committee and Corporate Governance
Chapter 9: Audit of Consolidated Financial Statements
Chapter-10: Audit of Banks
Chapter 11: Audit of Insurance Companies
Chapter 12: Audit of Non-Banking Financial Companies
Chapter 13: Audit under Fiscal Laws
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
Chapter 15: Audit of Public Sector Undertakings
Chapter 16: Liabilities of Auditor
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	Marks  weightage
Part-I: Corporate Laws
Section-A: Company Law
Chapter 1: Appointment and Qualifications of Directors	21-25 Marks
Chapter 2: Appointment and Remuneration of Managerial Personnel
Chapter 3: Meetings of Board and its Powers
Chapter 4: Inspection, Inquiry and Investigation	11-14 Marks
Chapter 5: Compromises, Arrangements and Amalgamations
Chapter 6: Prevention of Oppression and Mismanagement
Chapter 7: Winding Up	3-7 Marks
Chapter 8: Producer Companies
Chapter 9: Companies incorporated outside India	7-11 marks
Chapter 10: Miscellaneous Provisions
Chapter 11: Compounding of Offences, Adjudication, Special Courts	7-11 Marks
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	11-14 Marks
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	8-11 Marks
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	5-8 Marks
Chapter 4: Foreign Contribution Regulation Act, 2010	5-8 Marks
Chapter 5: The Arbitration and Conciliation Act, 1996
Chapter 6: The Insolvency and Bankruptcy Code, 2016	8-11 Marks

Strategic Cost Management and Performance Evaluation

Chapters	Marks  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
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	Marks  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
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 3: Transfer Pricing & Other Anti-Avoidance Measures
Chapter 4: Advance Rulings
Chapter 5: Equalisation Levy
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	Marks  weightage
Part-I Goods and Services Tax
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 15–refunds
Chapter 16–job Work
Chapter 17- Assessment And Audit
Chapter 18- Inspection, Search, Seizure And Arrest
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
Chapter 24- Miscellaneous Provisions
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
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

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