CA Intermediate

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