CA Final ( New Syllabus )

CA Final ( New Syllabus )

Knowing is not enough, we must apply willing is not enough, we must do..!
No. Topics 40% 70% 100(A)% 100(B)%
Test 1
1 framework for preparation and presentation of financial statement
2 Ind AS 34: Interim Financial Reporting
3 Ind AS 7: Statement of Cash Flows
4 Ind AS 8: Accounting Policies, Changes in Accounting Estimates and errores
5 Ind AS 10: Events after the Reporting Period
6 Ind AS 113: Fair Value Measurement
7 Ind AS 101: First- time Adoption of Ind AS
8 Ind AS 2: Inventories
9 Ind AS 16: Property, Plant and Equipment
10 Ind AS 116: Leases
11 Ind AS 23: Borrowing Costs
12 Ind AS 36: Impairment of Assets
13 Ind AS 38: Intangible Assets
14 Ind AS 40: Investment Property
15 Ind AS 105: Non-Current Assets held for Sale and Discontinued Operations
16 Ind AS 41: Agriculture
17 Ind AS 20: Accounting for government Grants and Disclosure of Government Assistance
18 Ind AS 19: Employee Benefits
19 Ind AS 37: Provisions,Contingent Liabilities and Contingent Assets
20 Ind AS 12: Income Taxes
21 Ind AS 21: The Effects of changes in foreign Exchange Rates
22 Ind AS 1: Presentation of Financial Statements
Test 2
1 Ind AS 115: Revenue from Contracts with Customers
2 Ind AS 102: Share Based Payment
3 Ind AS 24: Related Party Disclosures
4 Ind AS 33: Earning Per Share
5 Ind AS 108: Operating Segments
6 Business Combination and Corporate Restructuring
7 Consolidated Financial Statements
8 Accounting & Reporting of Financial Instruments (All units)
No. Topics 40% 70% 100(A)% 100(B)%
Test 1
1 Portfolio Management
2 Securitization
3 Corporate Valuation
4 Foreign Exchange Exposure and Risk management (Forex)
5 Mutual Funds
Test 2
1 Risk Management
2 Security Analysis
3 Security Valuation
4 Derivatives Analysis and Valuation
5 International Financial management
6 Mergers, Acquisitions & Corporate Restructuring
No. Topics 40% 70% 100(A)% 100(B)%
Test 1
1 Professional Ethics
2 Audit Planning, Strategy and Execution
3 Risk Assessment and Interal Control
4 Special Aspects of Auditing in an Automated Environment
5 Audit Public Sector Undertakings
6 Liabilities Audit, management and Operational Audit
7 Peer Review and Quality Review
8 SA 200,210,220,230,240,250,260,265, 300,315, 320,330,402,450
Test 2
1 Company Audit (Annexure: Schedule III to The Companies Act, 2013)
2 Audit Report (CARO)
3 Audit Committee and Corporate Governance
4 Audit of Consolidated Financial Statements
5 Audit of Banks
6 Audit of Insurance Company
7 Audit of Non-Banking Financial Companies
8 Audit Under Fiscal Laws
9 Internal Audit, Management and Operational Audit
10 Due Diligence, Investigation and Forensic Audit
11 SA500,501,505,510,520,530,540,550,560,570,580,600,610,620,700,705,706,710,720
No. Topics 40% 70% 100(A)% 100(B)%
Test 1
1 Appointment and Qualification of Directors
2 Appointment & Remuneration of managerial Personnel
3 Inspection, Inquiry and Investigation
4 The Securities Contracts (Regulation) Act, 1956
5 The Foreign Exchange Management Act, 1999
6 The Securitisation & Reconstruction of Financial Assets & Enforcement of Security Interest Act, 2002
7 Prevention of Money Laundering Act, 2002
Test 2
1 Compromises, Arrangements and Amalgamations
2 Prevention of Oppression and Mismanagement
3 Winding Up (only few Applicable Sections (271-303, 324-336, 344-347, 352-358)
4 Companies Incorporated Outside India
5 National Company Law Tribunal and Appellate Tribunal(as applicable)
6 The Securities Exchange Board of India Act, 1992
7 Foreign Contribution Regulation Act, 2010
8 The Arbitration & Concilliation Act, 1996
9 The Insolvency and Bankruptcy Code, 2016
No. Topics 40% 70% 100(A)% 100(B)%
Test 1
1 Modern Business Environment
2 Lean System and Innovation
3 Cost Manangement Techniques
4 Cost Management for Specific Sector
5 Pricing Decision
6 Divisional Transfer Pricing
Test 2
1 Decision Making
2 Performance Measurement & Evaluation
3 Strategic Analysis of Operating Income
4 Standard Costing
 
1 Budgetary Control
No. Topics 40% 70% 100(A)% 100(B)%
Test 1
1 Profits and gains from Business or Profession
2 Residence & Scope of Total Income
3 Income which do not form part of total income (Exemptions) (Section 10,14 and provisions of Charitable trust, electrol Trust, Political Parties)
4 Income of other person included in Assessee’s Total Income (Clubbing)
5 Set off and Carry forward of losses
6 Deductions from Gross Total Income
7 International Taxation: Non Resident Taxation
8 International Taxation: Transfer Pricing
9 International Taxation: Double Taxation Relief
10 International Taxation: Advance Rulings
Test 2
1 Capital Gains
2 Income From other Sources
3 Income Tax Authorities (Search & Seizure Provisions)
4 Assessment Procedures
5 Settlement of Tax Cases
6 Advance Rulings
7 Appeals and Revisions
8 Deduction, Collection and Recovery of Tax (TDS)
9 International Taxation: Equalisation Levy
10 International taxation: Overview of Model Tax Conventions
11 International taxation: Application & Interpretation of Tax Treaties
12 International taxation: Fundamentals of Base Erosion and Profit Shifting
No. Topics 40% 70% 100(A)% 100(B)%
Test 1
1 Time of Supply
2 Place of Supply
3 Value of Supply
4 Registration
5 Introduction (Taxable Event, Charge of GST, Reverse Charge Mechanism, Composition Scheme))
6 CUSTOMS ACT: Classification
7 Customs Act: Valuation
8 Customs Act: Importation, Exportation & Transportation of Goods
9 Customs Act: Duty Drawback
Test 2
1 Input Tax Credit
2 Accounts & Records
3 Returns
4 Refund, Job Work, E-Commerce
5 Assessment, Inspection, Demand & Recovery
6 Offence & Penalties, Appeals, Advance Ruling, Misc Provisions
7 Exemptions from GST
8 Payment of Tax, Interest and Other Amounts Tax Deduction at Source and Collection of Tax at Source
9 Customs ACT: Refund