CA Final ( Old Syllabus )
Note: Test 3 and Test 4 are on Entire Syllabus as per ICAI.
| No. | Topics | 40% | 70% | 100(A)% | 100(B)% |
|---|---|---|---|---|---|
| Test 1 | |||||
| 1 | Amalgamation & Reconstruction | ||||
| 2 | Value Added Statement (EVA GVA) | ||||
| 3 | Valuation of Goodwill | ||||
| 4 | Share Based Payments (ESOP) | ||||
| 5 | Financial Reporting for Financial Instruments (Mutual Fund, NBFC) | ||||
| 6 | Accounting Standards AS 1 to 16 | ||||
| 7 | IND AS 1,2,7,8,10,11,16,18,19,20,21,23 | ||||
| Test 2 | |||||
| 1 | Consolidated Financial Statements | ||||
| 2 | Valuation of Brand, Fixed Assets, Liabilities & Business | ||||
| 3 | Accounting Standards AS 17 to 15 | ||||
| 4 | IND AS 105,107,108,109,110,111 IND AS 12,17,24,32,34,36,37 | ||||
| No. | Topics | 40% | 70% | 100(A)% | 100(B)% |
|---|---|---|---|---|---|
| Test 1 | |||||
| 1 | Dividend Decisions | ||||
| 2 | Security Analysis | ||||
| 3 | Mutual Funds | ||||
| 4 | Project Planning & Capital Budgeting | ||||
| 5 | Portfolio Analysis | ||||
| 6 | FOREX (Basics, Arbitrage Gain ect) | ||||
| Test 2 | |||||
| 1 | Leasing | ||||
| 2 | Mergers & Acquisitions | ||||
| 3 | FOREX (Advanced Problems) | ||||
| 4 | Indian Capital Markets (Derivatives) | ||||
| 5 | Foreign Direct Invt, Foreign Institutional Invt, Internation Financial Management | ||||
| No. | Topics | 40% | 70% | 100(A)% | 100(B)% |
|---|---|---|---|---|---|
| Test 1 | |||||
| 1 | Professional Ethics | ||||
| 2 | Risk Assessment and Internal Control | ||||
| 3 | Audit of General Insurance Companies | ||||
| 4 | Audit of Co-operative Societies | ||||
| 5 | Audit of Non Banking Financial Companies | ||||
| 6 | Audit of Public Sector Undertaking | ||||
| 7 | Cost Audit | ||||
| 8 | Peer Review | ||||
| 9 | SA 200,210,220,230,240,250,260,265, 300,315, 320,330,402,450 | ||||
| Test 2 | |||||
| 1 | The company Audit | ||||
| 2 | Audit Report (CARO) | ||||
| 3 | Liabilities of Auditor | ||||
| 4 | Special Audit Techniques (SA based questions) | ||||
| 5 | Audit Under Fiscal Laws | ||||
| 6 | Audit of Banks | ||||
| 7 | Internal Audit, Management & Operational Audit | ||||
| 8 | 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 | Declaration and Payment of Dividend | ||||
| 2 | Accounts and Audit | ||||
| 3 | Appointment of Directors | ||||
| 4 | Prevention of Money Laundering Act, 2002 | ||||
| 5 | Meetings of Board and its Powers | ||||
| 6 | Appointment & Remuneration of managerial Personnel | ||||
| 7 | The Competition Act, 2002 | ||||
| 8 | Banking | ||||
| Test 2 | |||||
| 1 | Compromises, Arrangements and Amalgamations | ||||
| 2 | Companies Incorporated Outside India | ||||
| 3 | The Securities Contracts (Regulation) Act, 1956 | ||||
| 4 | The Foreign Exchange Management Act, 1999 | ||||
| 5 | Inspection, Inquiry and Investigation | ||||
| 6 | Prevention of Oppression and Mismanagement | ||||
| 7 | The Securities and Exchange Board of India Act, 1992 | ||||
| 8 | Overview of Banking, IRDA, Securitisation | ||||
| 9 | Account & Audit | ||||
| No. | Topics | 40% | 70% | 100(A)% | 100(B)% |
|---|---|---|---|---|---|
| Test 1 | |||||
| 1 | Pricing Decision | ||||
| 2 | Transfer Pricing | ||||
| 3 | Activity Based Costing | ||||
| 4 | Budget and Budgetary Control | ||||
| 5 | CVP Analysis [ Problems Based on : Opportunity Cost, Cost Indifference Point, Relevant Costing, Sale or Further Processing] | ||||
| 6 | QT/OR: The Assignment Problem | ||||
| 7 | The Transportation Problem | ||||
| 8 | Linear Programming | ||||
| Test 2 | |||||
| 1 | CVP Analysis [ Problems based on : Accepting/Rejecting an order, make or buy, limiting Factor, product Mix, Subcontracting, Capacity Utilization, Shut down or Continue] | ||||
| 2 | Costing of Service Sector | ||||
| 3 | Developments in Business Environment [TQM, TOC, Product life cycle, MRP, JIT, Value added, blackflushing, Pricing Strategy, BPR etc..] | ||||
| 4 | QT/OR: Critical Path Analysis | ||||
| 5 | Program Evaluation and Review Techniques | ||||
| 6 | Simulation | ||||
| No. | Topics | 40% | 70% | 100(A)% | 100(B)% |
|---|---|---|---|---|---|
| Test 1 | |||||
| 1 | Information System Concepts | ||||
| 2 | Business Continuity Planning and Disaster Recovery Planning | ||||
| 3 | Auditing of Information Systems | ||||
| 4 | Emerging Technologies | ||||
| Test 2 | |||||
| 1 | Concepts of Governance & Management of Information Systems | ||||
| 2 | Protection of Information Systems | ||||
| 3 | Acquisition, Development and Implementation of Information System (SDLC) | ||||
| No. | Topics | 40% | 70% | 100(A)% | 100(B)% |
|---|---|---|---|---|---|
| Test 1 | |||||
| 1 | Residence & Scope of Total Income | ||||
| 2 | Income which do not form part of total income (Exemptions) (Section 10,14 and provisions of Charitable trust, electrol Trust, Political Parties) | ||||
| 3 | Income of other person included in Assessee’s Total Income (Clubbing) | ||||
| 4 | Set off and Carry forward of losses | ||||
| 5 | Deductions from Gross Total Income | ||||
| 6 | Transfer Pricing | ||||
| 7 | Double Taxation Relief | ||||
| 8 | Profits and gains from Business or Profession | ||||
| Test 2 | |||||
| 1 | Capital Gains | ||||
| 2 | Income Tax Authorities (Search & Seizure Provisions) | ||||
| 3 | Assessment Procedures | ||||
| 4 | Appeals and Revisions | ||||
| 5 | Deduction, Collection and Recovery of Tax (TDS) | ||||
| 6 | Income From other Sources | ||||
| No. | Topics | 40% | 70% | 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 | Valuation | ||||
| 8 | Importation, Exportation & Transportation of Goods | ||||
| 9 | Duty Drawback | ||||
| 10 | Meetings of Board and its Powers | ||||
| 11 | Introduction (Taxable Event, Charge of GST, Reverse Charge Mechanism, Composition Scheme)) | ||||
| 12 | CUSTOMS ACT: Classification | ||||
| 13 | Customs Act: Valuation | ||||
| 14 | Customs Act: Importation, Exportation & Transportation of Goods | ||||
| 15 | 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 | ||||