CA Final ( Old Syllabus )

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