V’Smart Examprep

CA Final ( Old Syllabus )

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