CA Intermediate
Knowing is not enough, we must apply willing is not enough, we must do..!
| No. | Topics | 25% | 50% | 75% | 100(A)% | 100(B)% |
|---|---|---|---|---|---|---|
| Test 1 | ||||||
| 1 | BUYBACK OF SECURITIES | |||||
| 2 | PREPARATION OF FINANCIAL STATEMENTS | |||||
| 3 | ACCOUNTING FOR RECONSTRUCTION OF COMPANIES | |||||
| 4 | ACCOUNTING STANDARDS 11,12,15,20, 21,23, 25, 27 | |||||
| Test 2 | ||||||
| 1 | ACCOUNTING STANDARDS 2, 10, 13, 16, 19, 22, 26, 28 | |||||
| 2 | ACCOUNTING FOR BRANCHES INCLUDING FOREIGN BRANCHES | |||||
| 3 | AMALGAMATION OF COMPANIES | |||||
| 4 | CASH FLOW STATEMENTS | |||||
| Test 3 | ||||||
| 1 | ACCOUNTING STANDARDS 1, 4, 5, 7, 9, 17, 18, 24, 29 | |||||
| 2 | FRAMEWORK FOR PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS | |||||
| No. | Topics | 25% | 50% | 75% | 100(A)% | 100(B)% |
|---|---|---|---|---|---|---|
| Test 1 | ||||||
| 1 | COMPANY LAWS: PRELIMINERY | |||||
| 2 | INCORPORATION OF COMPANIES AND MATTERS INCIDENTAL THERETO | |||||
| 3 | PROSPECTUS AND ALLOTMENT OF SECURITIES | |||||
| 4 | SHARE CAPITAL AND DEBENTURE | |||||
| Test 2 | ||||||
| 1 | COMPANY LAW: ACCEPTANCE OF DEPOSITS BY COMPANIES | |||||
| 2 | COMPANY LAWS: REGISTRATION OF CHARGES | |||||
| 3 | COMPANY LAWS: MANAGEMENT & ADMINISTRATION | |||||
| 4 | COMPANY LAWS: DECLARATION & PAYMENT OF DIVIDEND | |||||
| 5 | COMPANY LAWS: ACCOUNTS OF COMPANIES | |||||
| Test 3 | ||||||
| 1 | COMPANY LAWS: AUDIT & AUDITORS | |||||
| 2 | OTHER LAWS: GENERAL CLAUSES ACT, 1897 | |||||
| 3 | INTERPRETATION OF STATUTES | |||||
| 4 | COMPANY LAWS: COMPANIES INCORPORATED OUTSIDE INDIA | |||||
| 5 | OTHER LAWS: THE LLP ACT, 2008 | |||||
| 6 | OTHER LAWS: THE FOREIGN EXCHANGE MANAGEMENT ACT, 1999 | |||||
| No. | Topics | 25% | 50% | 75% | 100(A)% | 100(B)% |
|---|---|---|---|---|---|---|
| Test 1 | ||||||
| 1 | INTRODUCTION TO COST & MANAGEMENT ACCOUNTING | |||||
| 2 | MATERIAL COST | |||||
| 3 | OVERHEADS: ABSORPTION COSTING METHOD | |||||
| 4 | ACTIVITY BASED COSTING (ABC) | |||||
| 5 | UNIT & BATCH COSTING | |||||
| Test 2 | ||||||
| 1 | COST SHEET | |||||
| 2 | EMPLOYEE COST & DIRECT EXPENSES | |||||
| 3 | COST ACCOUNTING SYSTEM | |||||
| 4 | PROCESS AND OPERATION COSTING | |||||
| 5 | JOB COSTING | |||||
| Test 3 | ||||||
| 1 | MARGINAL COSTING | |||||
| 2 | STANDARD COSTING | |||||
| 3 | BUDGET & BUDGETARY CONTROL | |||||
| 4 | JOINT PRODUCTS & BY PRODUCTS | |||||
| 5 | SERVICE COSTING | |||||
| No. | Topics | 25% | 50% | 75% | 100(A)% | 100(B)% |
|---|---|---|---|---|---|---|
| Test 1 | ||||||
| 1 | DT: BASIC CONCEPT | |||||
| 2 | DT: RESIDENCE & SCOPE OF TOTAL INCOME | |||||
| 3 | DT: SALARIES | |||||
| 4 | DT: INCOME FROM HOUSE PROPERTY | |||||
| 5 | IDT: GST IN INDIA- AN INTRODUCTION | |||||
| 6 | IDT: SUPPLY UNDER GST | |||||
| 7 | IDT: CHARGE UNDER GST | |||||
| 8 | IDT: PLACE OF SUPPLY | |||||
| Test 2 | ||||||
| 1 | DT: INCOME OF OTHER PERSON INCLUDED IN ASSESSEE'S TOTAL INCOME (CLUBBING) | |||||
| 2 | IDT: EXEMPTION FROM GST | |||||
| 3 | IDT: TIME OF SUPPLY. | |||||
| 4 | DT: PROFITS AND GAINS FROM BUSINESS OR PROFESSION | |||||
| 5 | DT: INCOME FROM OTHER SOURCES | |||||
| 6 | DT: ADVANCE TAX, TAX DEDUCTED AT SOURCE & TAX COLLECTED AT SOURCE | |||||
| 7 | IDT: VALUE OF SUPPLY | |||||
| 8 | IDT: INPUT TAX CREDIT | |||||
| 9 | IDT: Registration | |||||
| Test 3 | ||||||
| 1 | DT: DEDUCTION FROM GROSS TOTAL INCOME | |||||
| 2 | DT: CAPITAL GAINS | |||||
| 3 | DT: PROVISIONS FOR FILING RETURN OF INCOME & SELF ASSESSMENT | |||||
| 4 | IDT: TAX INVOICE, CREDIT & DEBIT NOTE | |||||
| 5 | IDT: PAYMENT OF TAX | |||||
| 6 | DT: AGGREGATION OF INCOME, SET-OFF AND CARRY FORWARD OF LOSSES | |||||
| 7 | DT: INCOME TAX LIABILITY- COMPUTATION & OPTIMISATION | |||||
| 8 | IDT: ACCOUNTS & RECORDS | |||||
| 9 | IDT: E-WAY BILL | |||||
| 10 | IDT: TAX DEDUCTION AT SOURCE & COLLECTION OF TAX AT SOURCE | |||||
| 11 | IDT: RETURNS | |||||
| No. | Topics | 25% | 50% | 75% | 100(A)% | 100(B)% |
|---|---|---|---|---|---|---|
| Test 1 | ||||||
| 1 | NATURE, OBJECTIVE AND SCOPE OF AUDIT | |||||
| 2 | AUDIT STRATEGY, AUDIT PLANNING AND AUDIT PROGRAMME | |||||
| 3 | AUDIT EVIDENCE | |||||
| 4 | RISK ASSESSMENT AND INTERNAL CONTROL | |||||
| Test 2 | ||||||
| 1 | AUDIT OF ITEMS OF FINANCIAL STATEMENTS | |||||
| 2 | AUDIT DOCUMENTATION | |||||
| 3 | COMPLETION AND REVIEW | |||||
| 4 | AUDIT REPORT | |||||
| Test 3 | ||||||
| 1 | AUDIT OF BANKS | |||||
| 2 | SPECIAL FEATURES OF AUDIT OF DIFFERENT TYPES OF ENTITIES | |||||
| 3 | ETHICS AND TERMS OF AUDIT ENGAGEMENT | |||||
| No. | Topics | 25% | 50% | 75% | 100(A)% | 100(B)% |
|---|---|---|---|---|---|---|
| Test 1 | ||||||
| 1 | FM: FINANCIAL ANALYSIS & PLANNING (RATIO ANALYSIS) | |||||
| 2 | SM: INTRODUCTION TO STRATEGIC MANAGEMENT | |||||
| 3 | SM: STRATEGIC ANALYSIS- EXTERNAL ENVIRONMENT | |||||
| 4 | FM: SCOPE AND OBJECTIVES OF FINANCIAL MANAGEMENT | |||||
| 5 | FM: TYPES OF FINANCING | |||||
| Test 2 | ||||||
| 1 | FM: FINANCING DECISIONS- CAPITAL STRUCTURE | |||||
| 2 | SM: STRATEGIC ANALYSIS- INTERNAL ENVIRONMENT | |||||
| 3 | SM: STRATEGIC CHOICES | |||||
| 4 | FM: COST OF CAPITAL | |||||
| 5 | FM: FINANCING DECISIONS- LEVERAGES | |||||
| Test 3 | ||||||
| 1 | FM: DIVIDEND DECISIONS | |||||
| 2 | FM: MANAGEMENT OF WORKING CAPITAL | |||||
| 3 | FM: INVESTMENT DECISIONS | |||||
| 4 | SM: STRATEGY IMPLEMENTATION AND EVALUATION | |||||