CA Final

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)%