CA Final
Knowing is not enough, we must apply willing is not enough, we must do..!
| No. | Topics | 50% | 100(A)% | 100(B)% |
|---|---|---|---|---|
| Test 1 | ||||
| 1 | Ind AS 113: Fair Value Measurement | |||
| 2 | Ind AS 101: First- time Adoption of Ind AS | |||
| 3 | Ind AS 2: Inventories | |||
| 4 | Ind AS 16: Property, Plant and Equipment | |||
| 5 | Ind AS 116: Leases | |||
| 6 | Ind AS 23: Borrowing Costs | |||
| 7 | Ind AS 36: Impairment of Assets | |||
| 8 | Ind AS 38: Intangible Assets | |||
| 9 | Ind AS 40: Investment Property | |||
| 10 | Ind AS 105: Non-Current Assets held for Sale and Discontinued Operations | |||
| 11 | Ind AS 41: Agriculture | |||
| 12 | Ind AS 20: Accounting for government Grants and Disclosure of Government Assistance | |||
| 13 | Ind AS 19: Employee Benefits | |||
| 14 | Ind AS 37: Provisions,Contingent Liabilities and Contingent Assets | |||
| 15 | Ind AS 12: Income Taxes | |||
| 16 | Ind AS 21: The Effects of changes in foreign Exchange Rates | |||
| 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 | 50% | 100(A)% | 100(B)% |
|---|---|---|---|---|
| Test 1 | ||||
| 1 | Portfolio Management | |||
| 2 | Securitization | |||
| 3 | Corporate Valuation | |||
| 4 | Risk Management | |||
| 5 | Security Analysis | |||
| 6 | Security Valuation | |||
| Test 2 | ||||
| 1 | Foreign Exchange Exposure and Risk management (Forex) | |||
| 2 | Derivatives Analysis and Valuation | |||
| 3 | International Financial management | |||
| 4 | Mergers, Acquisitions & Corporate Restructuring | |||
| No. | Topics | 50% | 100(A)% | 100(B)% |
|---|---|---|---|---|
| Test 1 | ||||
| 1 | Professional Ethics Schedule 1 Cases | |||
| 2 | Audit Planning, Strategy and Execution | |||
| 3 | Risk Assessment and Internal Control | |||
| 4 | Special Aspects of Auditing in an Automated Environment | |||
| 5 | Audit Public Sector Undertakings | |||
| 6 | Liabilities of Auditor | |||
| 7 | Peer Review and Quality Review | |||
| 8 | SA 200,210,220,230,240,250,260,265, 300,315, 320,330,402,450,600,610,620 | |||
| 9 | Audit Under Fiscal Laws | |||
| 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 | Internal Audit, Management and Operational Audit | |||
| 9 | Due Diligence, Investigation and Forensic Audit | |||
| 10 | SA500,501,505,510,520,530,540,550,560,570,580,700,705,706,710,720 | |||
| 11 | Professional Ethics Schedule II Cases | |||
| No. | Topics | 50% | 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 | 50% | 100(A)% | 100(B)% |
|---|---|---|---|---|
| Test 1 | ||||
| 1 | Introduction (Taxable Event, Charge of GST, Reverse Charge Mechanism, Composition Scheme)) | |||
| 2 | Time of Supply | |||
| 3 | Place of Supply | |||
| 4 | Value of Supply | |||
| 5 | Registration | |||
| 6 | CUSTOMS ACT: Classification | |||
| 7 | Customs Act: Valuation | |||
| 8 | Customs Act: Importation, Exportation & Transportation of Goods | |||
| 9 | Customs Act: Duty Drawback | |||
| 10 | Introduction (Taxable Event, Charge of GST, Reverse Charge Mechanism, Composition Scheme)) | |||
| 11 | CUSTOMS ACT: Classification | |||
| 12 | Customs Act: Valuation | |||
| 13 | Customs Act: Importation, Exportation & Transportation of Goods | |||
| 14 | 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 | |||
| No. | Topics | 50% | 100(A)% | 100(B)% |
|---|---|---|---|---|