CA Exams (Foundation/Inter/Final)

• Theoretical Framework

  6 टॉपिक

  • Meaning and Scope of Accounting.
  • Accounting concepts, principles and conventions.
  • Capital and revenue expenditure, capital and revenue receipts, contingent assets and contingent liabilities.
  • Accounting policies.
  • Accounting as a measurement discipline – valuation principles, accounting estimates.
  • Accounting Standards - concepts and objectives.

• Accounting Process

  3 टॉपिक

  • Recording accounting transactions: principles of double entry book-keeping, books of original entry - journal, subsidiary books, cash book, ledger-format, posting from journal and subsidiary books, balancing of accounts.
  • Preparation of trial balance.
  • Rectification of errors.

• Bank Reconciliation Statement

  1 टॉपिक

  • Introduction, reasons and preparation of bank reconciliation statement.

• Inventories

  1 टॉपिक

  • Meaning, basis and technique of inventory valuation, cost of inventory, net realizable value and record system.

• Depreciation and Amortisation

  1 टॉपिक

  • Tangible and intangible assets-Meaning and difference, concepts, methods of computation and accounting treatment of depreciation / amortisation, change in depreciation method.

• Bills of exchange and Promissory notes

  1 टॉपिक

  • Meaning of bills of exchange and promissory notes and their accounting treatment; accommodation bills.

• Preparation of Final accounts of Sole Proprietors

  1 टॉपिक

  • Elements of financial statements, closing adjustment entries, trading account, profit and loss account and balance sheet of manufacturing and non-manufacturing entities.

• Financial Statements of Not-for-Profit Organizations

  1 टॉपिक

  • Significance and preparation of receipt and payment account, income and expenditure account and balance sheet, difference between profit and loss account and income and expenditure account.

• Accounts from Incomplete Records (excluding preparation of accounts based on ratios).

  0 टॉपिक

• Partnership and LLP Accounts

  3 टॉपिक

  • Final accounts of partnership firms and LLPs.
  • Admission, retirement and death of a partner including treatment of goodwill.
  • Dissolution of partnership firms and LLPs including piecemeal distribution of assets.

• Company Accounts

  4 टॉपिक

  • Definition of shares and debentures.
  • Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares.
  • Redemption of preference shares and debentures (excluding purchase and redemption of own debentures and sinking fund method).
  • Accounting for bonus issue and right issue.

• Indian Regulatory Framework

  1 टॉपिक

  • Major Regulatory Bodies such as Ministry of Finance, Ministry of Corporate Affairs, SEBI, RBI, IBBI, Ministry of Law and Justice, etc.

• The Indian Contract Act, 1872

  1 टॉपिक

  • General nature of contract, Consideration, Other essential elements of a valid contract, Performance of contract, Breach of contract, Contingent and Quasi Contract, Contract of Indemnity and Guarantee, Contract of Bailment and Pledge, Contract of Agency.

• The Sale of Goods Act, 1930

  1 टॉपिक

  • Formation of the contract of sale, Conditions and Warranties, Transfer of ownership and Delivery of goods, Unpaid seller and his rights.

• The Indian Partnership Act, 1932

  1 टॉपिक

  • General Nature of Partnership, Rights and Duties of partners, Reconstitution of firms, Registration and Dissolution of a firm.

• The Limited Liability Partnership Act, 2008

  1 टॉपिक

  • Introduction-covering nature and scope, Essential features, Characteristics of LLP, Incorporation and Differences with other forms of organizations.

• The Companies Act, 2013

  1 टॉपिक

  • Essential features of company, Corporate veil theory, Classes of companies, Types of share capital, Incorporation of company, Memorandum of Association, Articles of Association, Doctrine of Indoor Management.

• The Negotiable Instruments Act, 1881

  1 टॉपिक

  • Meaning of Negotiable Instruments, Characteristics, Classification of Instruments, Different provisions relating to Negotiation, Presentment of Instruments, Rules of Compensation.

• Ratio and proportion, Indices and Logarithms

  1 टॉपिक

  • Ratio and proportion and Time and work-related problems, Laws of Indices, Exponents and Logarithms and Anti Logarithms.

• Equations

  1 टॉपिक

  • Equations: Linear Simultaneous linear equations up to three variables, Quadratic and Cubic equations in one variable. Applications in Business related problems.

• Linear Inequalities

  1 टॉपिक

  • Linear Inequalities: Linear Inequalities in one and two variables and the solution space.

• Mathematics of Finance

  12 में से 7 टॉपिक

  • Simple Interest
  • Compound interest
  • Nominal and Effective Rate of Interest
  • Present Value
  • Net Present Value
  • Future Value
  • Perpetuity

• Permutations and Combinations

  1 टॉपिक

  • Basic concepts of Permutations and combinations: Introduction, the factorial, permutations, results, circular permutations, permutations with restrictions, Combinations with standard results.

• Sequence and Series

  1 टॉपिक

  • Introduction Sequences, Series, Arithmetic and Geometric progression, Relationship between AM and GM and Sum of n terms of special series and Business Applications.

• Sets, Relations, and Functions. Basics of Limits and Continuity functions.

  0 टॉपिक

• Basic applications of Differential and Integral calculus in Business and Economics (Excluding the trigonometric applications).

  0 टॉपिक

• Number series coding and Decoding and odd man out

  0 टॉपिक

• Direction Tests

  0 टॉपिक

• Seating Arrangements

  0 टॉपिक

• Blood Relations

  0 टॉपिक

• Unit 1: Statistical Representation of Data

  1 टॉपिक

  • Diagrammatic representation of data, Frequency distribution, Graphical representation of Frequency Distribution –Histogram, Frequency Polygon, Ogive, Pie-chart.

• Unit:2 Sampling

  1 टॉपिक

  • Basic principles of sampling theory, comparison between sample survey and complete enumeration, some important terms associated sampling types of sampling, sampling and non-sampling errors.

• Measures of Central tendency and Dispersion

  1 टॉपिक

  • Measures of Central Tendency and Dispersion: Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Co-efficient of Variation, Coefficient of Quartile Deviation.

• Probability

  1 टॉपिक

  • Independent and dependent events; mutually exclusive events. Total and Compound Probability and Bayes’ theorem.

• Theoretical Distributions

  1 टॉपिक

  • Random variables, Discrete and Continuous Random variables, Expectation of a discrete random variable, Theoretical Distributions: Binomial Distribution, Poisson distribution – basic application and Normal Distribution – basic applications.

• Correlation and Regression

  1 टॉपिक

  • Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank Correlation, Regression lines, Regression equations, Regression coefficients.

• Index Numbers

  1 टॉपिक

  • Uses of Index Numbers, Problems involved in construction of Index Numbers, Methods of construction of Index Numbers. BSE SENSEX and NSE.

इस विषय के 24 टॉपिक में से 19 दिखाए गए हैं।सभी 24 टॉपिक देखें →

• Introduction to Business Economics

  2 टॉपिक

  • Meaning and scope of Business Economics.
  • Basic Problems of an Economy and Role of Price Mechanism.

• Theory of Demand and Supply

  3 टॉपिक

  • Meaning and Determinants of Demand, Law of Demand and Elasticity of Demand – Price, Income and Cross Elasticity.
  • Theory of Consumer’s Behaviour –Indifference Curve approach.
  • Meaning and Determinants of Supply, Law of Supply and Elasticity of Supply, Market Equilibrium and Social Efficiency.

• Theory of Production and Cost

  4 टॉपिक

  • Meaning and Factors of Production, Short Run and Long Run.
  • Law of Production – The Law of Variable Proportions and Laws of Returns to Scale,
  • Producer’s Equilibrium.
  • Concepts of Costs – Short-run and long-run costs, Average and Marginal Costs, Total, Fixed and Variable Costs.

• Price Determination in Different Markets

  3 टॉपिक

  • Market Structures: Perfect Competition, Monopoly and Monopolistic Competition. Using Game Theory to study Oligopoly.
  • Price Determination in these Markets.
  • Price- Output Determination under different Market Forms.

• Determination of National Income

  2 टॉपिक

  • Macro Economic Aggregates and Measurement of National Income.
  • Determination of National Income: Keynes’ Two Sector Basic Model, Three Sectors and Four Sectors Models.

• Business Cycles

  4 टॉपिक

  • Meaning
  • Phases
  • Features
  • Causes behind these Cycles

• Public Finance

  4 टॉपिक

  • Fiscal functions: An Overview, Centre and State Finance.
  • Market Failure/ Government intervention to correct market failure.
  • Process of budget making: Sources of Revenue, Expenditure Management, and Management of Public Debt.
  • Fiscal Policy.

• Money Market

  4 टॉपिक

  • Concept of Money Demand.
  • Important theories of Demand for Money.
  • Concept of Money Supply, Cryptocurrency and other new terminology.
  • Monetary Policy.

• International Trade

  5 टॉपिक

  • Theories of International Trade including theories of intra-industry trade by Krugman.
  • Trade Policy – The Instruments of Trade Policy.
  • Trade Negotiations.
  • Exchange Rates and its economic effects.
  • International Capital Movements: Foreign Direct Investment.

• Indian Economy (Before 1950- Chanakya and Nand Vansh, OECD Paper (1950-1991), Basic knowledge 1991 Onwards.

  0 टॉपिक

• Process of formulation of Accounting Standards including Indian Accounting Standards (IFRS converged standards) and IFRSs; Convergence vs Adoption; Objective and Concepts of carve outs.

  0 टॉपिक

• Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards).

  0 टॉपिक

• Applicability of Accounting Standards to various entities.

  0 टॉपिक

• Application of Accounting Standards

  27 में से 7 टॉपिक

  • AS 1 Disclosure of Accounting Policies
  • AS 2 Valuation of Inventories
  • AS 3 Cash Flow Statements
  • AS 4 Contingencies and Events Occurring After the Balance Sheet Date
  • AS 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
  • AS 7 Construction Contracts
  • AS 9 Revenue Recognition

• Company Accounts

  4 टॉपिक

  • Schedule III to the Companies Act, 2013 (Division I)
  • Preparation of financial statements – Statement of Profit and Loss, Balance Sheet and Cash Flow Statement
  • Buy back of securities
  • Accounting for reconstruction of companies

• Accounting for Branches including foreign branches.

  0 टॉपिक

इस विषय के 31 टॉपिक में से 11 दिखाए गए हैं।सभी 31 टॉपिक देखें →

• The Companies Act, 2013: including important rules and drafting of notices, resolutions etc.–

  11 में से 7 टॉपिक

  • Preliminary
  • Incorporation of Company and Matters Incidental thereto
  • Prospectus and Allotment of Securities
  • Share Capital and Debentures
  • Acceptance of Deposits by Companies
  • Registration of Charges
  • Management and Administration

• The Limited Liability Partnership Act, 2008 including important Rules

  0 टॉपिक

• The General Clauses Act, 1897

  1 टॉपिक

  • Important Definitions, Extent and Applicability, General Rules of Construction, Powers and Functionaries, Provisions as to Orders, Rules, etc. made under Enactments and Miscellaneous provisions.

• Interpretation of Statutes

  1 टॉपिक

  • Rules of Interpretation of Statutes, Aids to Interpretation, Rules of Interpretation/Construction of Deeds and Documents.

• The Foreign Exchange Management Act, 1999

  1 टॉपिक

  • Significant definitions and concepts of Current and Capital Account Transactions.

इस विषय के 14 टॉपिक में से 10 दिखाए गए हैं।सभी 14 टॉपिक देखें →

• Basic Concepts

  4 टॉपिक

  • Income-tax law: An introduction
  • Significant concepts in income-tax law, including person, assessee, previous year, assessment year, income, agricultural income
  • Basis of Charge
  • Procedure for computation of total income and tax payable in case of individuals

• Residential status and scope of total income

  2 टॉपिक

  • Residential status
  • Scope of total income

• Heads of income and the provisions governing computation of income under different heads

  5 टॉपिक

  • Salaries
  • Income from house property
  • Profits and gains of business or profession
  • Capital gains
  • Income from other sources

• Provisions relating to clubbing of income, set-off or carry forward and set-off of losses, deductions from gross total income.

  0 टॉपिक

• Advance Tax, Tax deduction at source and tax collection at source.

  0 टॉपिक

• Provisions for filing return of income and self-assessment.

  0 टॉपिक

• Computation of total income and income-tax payable by an individual under the alternative tax regimes under the Income-tax Act, 1961 to optimise tax liability.

  0 टॉपिक

• GST Laws: An introduction including Constitutional aspects.

  0 टॉपिक

• Levy and collection of CGST and IGST

  5 टॉपिक

  • Application of CGST/IGST law
  • Concept of supply including composite and mixed supplies
  • Charge of tax including reverse charge
  • Exemption from tax
  • Composition levy

• Basic concepts of

  5 टॉपिक

  • Classification
  • Place of supply
  • Time of supply
  • Value of supply
  • Input tax credit

• Computation of GST liability.

  0 टॉपिक

• Registration.

  0 टॉपिक

• Tax invoice; Credit and Debit Notes; Electronic way bill.

  0 टॉपिक

• Accounts and Records.

  0 टॉपिक

• Returns.

  0 टॉपिक

• Payment of tax.

  0 टॉपिक

• Overview of Cost and Management Accounting

  15 में से 7 टॉपिक

  • Introduction to Cost and Management Accounting
  • Objectives and Scope of Cost and Management Accounting.
  • The users of Cost and Management accounting information, Functions of management accounting.
  • Role of cost accounting department in an organisation and its relation with other departments.
  • Installation of Costing System.
  • Relationship of Cost Accounting, Financial Accounting, Management Accounting and Financial Management.
  • Cost terms and Concepts.

• Ascertainment of Cost and Cost Accounting System

  29 में से 7 टॉपिक

  • Material Cost
  • Introduction to procurement procedures. Valuation of receipts, issue and closing stock of Material, Stock verification.
  • Material requirement analysis through digital costing including Government e-Marketplace (GeM). Introduction to Costing through Enterprise Resource Planning (ERP). Process of tender and quotation.
  • Inventory control
  • Techniques of fixing level of stocks- minimum, maximum, re-order point, safety stock, determination of optimum stock level.
  • Determination of Optimum Order quantity- Economic Order Quantity (EOQ).
  • Techniques of Inventory control- ABC Analysis, Fast, Slow moving and Non moving (FSN), High, Medium, Low (HML), Vital, Essential, Desirable (VED), Just-in-Time (JIT)- Stock taking and perpetual inventory system, use of inventory control ratios, Digital Inventory control.

• Methods of Costing

  8 में से 7 टॉपिक

  • Single Output/ Unit Costing.
  • Job Costing: Job cost cards and databases, collecting direct costs of each job, attributing overheads to jobs, Application of job costing.
  • Batch Costing: Determination of optimum batch quantity, Ascertainment of cost for a batch, Preparation of batch cost sheet, Treatment of spoiled and defective work.
  • Process/ Operation Costing
  • Process cost recording, Process loss, Abnormal gains and losses, Equivalent units of production, Inter-process profit, Valuation of work in process.
  • Joint Products-Apportionment of joint costs, Methods of apportioning joint cost over joint products.
  • By-Products-Methods of apportioning joint costs over by- products, treatment of By-Product cost.

• Cost Control and Analysis

  20 में से 6 टॉपिक

  • Standard Costing
  • Setting up of Standards, Types of Standards, Standard Costing as method of performance measurement.
  • Calculation and Reconciliation of Material Cost, Labour cost, Variable Overhead, Fixed Overhead.
  • Marginal Costing
  • Basic concepts of marginal costing, Contribution margin, Break-even analysis, Break–even and profit volume charts, Contribution to sales ratio, Margin of Safety, Angle of Incidence, Cost-Volume-Profit Analysis (CVP).
  • Determination of Cost of a product/ service under marginal costing method, determination of cost of finished goods, work-in-progress.

इस विषय के 72 टॉपिक में से 27 दिखाए गए हैं।सभी 72 टॉपिक देखें →

• Nature, Objective and Scope of Audit

  2 टॉपिक

  • Auditing Concepts: Origin of Auditing, Meaning of Audit, Need for Audit (Benefits of Audit), Objective of the Audit, Scope of Audit, External Audit engagements, Qualities of Auditor.
  • Inherent Limitations of an Audit; Relationship of auditing with other disciplines. (SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing).

• Audit Strategy, Audit Planning and Audit Program

  8 में से 6 टॉपिक

  • (SA 300 Planning an Audit of Financial statements)
  • Auditor’s responsibility to plan an audit of financial statements. Benefits of audit planning.
  • Planning is a continual and iterative process.
  • Discussion of elements of planning with the entity’s management. Involvement of Key Engagement Team Members in planning the audit. Preliminary engagement activities.
  • The auditor’s consideration of client continuance and ethical requirements. Planning activities.
  • Establishing an overall audit strategy- Assistance for the auditor. Development of audit plan.

• Risk Assessment and Internal Control

  17 में से 6 टॉपिक

  • Audit Risk.
  • Risk of Material Misstatement, Inherent Risk and Control Risk, Detection Risk.
  • Sampling and Non-Sampling Risk.
  • Concept of Materiality, Materiality in Planning and Performing an Audit.
  • Auditor’s responsibility to apply the concept of materiality.
  • Auditor’s determination of materiality is a matter of professional judgement. Materiality and Audit Risk.

• Audit Evidence

  18 में से 6 टॉपिक

  • Meaning of Audit Evidence.
  • Relevance and Reliability of audit evidence; Sufficient appropriate audit evidence, Meaning of Assertions.
  • Assertions contained in the Financial Statements. Source of audit evidence.
  • Test of controls.
  • Substantive Procedures- Test of details and Substantive analytical procedures, Audit procedures for obtaining audit evidence.
  • Evaluation of Audit Evidence (SA 500 Audit Evidence), Audit Trail. (Using the work of Internal Auditors – SA 610)

• Audit of Items of Financial Statements

  5 टॉपिक

  • Audit of sale of Products and Services; Audit of Interest Income, Rental Income, Dividend Income, Net gain/loss on sale of Investments etc.
  • Audit of Purchases, Employee benefits expenses, Depreciation, Interest expense, Expenditure on Power & Fuel, Rent, Repair to building, Repair to Machinery, Insurance, Taxes, Travelling Expenses, Miscellaneous Expenses etc.
  • Audit of Share Capital, Reserve & Surplus, Long Term Borrowings, Trade Payables, Provisions, Short Term Borrowings & Other Current Liabilities.
  • Audit of Land, Buildings, Plant & Equipment, Furniture & Fixtures, Vehicles, Office Equipment, Goodwill, Brand/Trademarks, Computer Software etc.
  • Audit of Loan & Advances, Trade Receivable, Inventories, Cash & Cash Equivalent, Other Current Assets. Audit of Contingent Liabilities.

• Audit Documentation

  3 टॉपिक

  • Concept of Audit Documentation.
  • Nature & Purpose of Audit Documentation; Form, Content & Extent of Audit Documentation. Completion Memorandum.
  • Ownership and custody of Audit Documentation (SA 230 Audit Documentation).

• Completion and Review

  12 में से 6 टॉपिक

  • Meaning of Subsequent Events;
  • Auditor’s obligations in different situations of subsequent events.
  • Procedures for subsequent events. (SA 560 Subsequent Events).
  • Responsibilities of the Auditor with regard to Going Concern Assumption; Objectives of the Auditor regarding Going Concern.
  • Events or Conditions that may cast doubt about Going Concern Assumption.
  • Audit Procedures when events or conditions are identified (SA 570 Going Concern). Overview and Introduction of Evaluations of Misstatements identified during the audit (SA 450).

• Audit Report

  7 में से 6 टॉपिक

  • Forming an opinion on the Financial Statements.
  • Auditor’s Report- basic elements (SA 700 Forming an Opinion and Reporting on Financial Statements).
  • Communicating key Audit Matters in the Independent Auditor’s Report (SA 701) Types of Modified Opinion, Circumstances When a Modification to the Auditor’s Opinion is Required, Qualified, Adverse Disclaimer of Opinion (SA 705 Modification to the Opinion in the Independent Auditor’s Report).
  • SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report.
  • Nature of Comparative Information.
  • Corresponding Figure; Comparative Financial Statements (SA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements).

• Special Features of Audit of Different Type of Entities

  1 टॉपिक

  • Appointment of Auditor, Audit Procedure and Audit Report in respect of different Category of Entities: Government; Local bodies; Not-for-profit organizations; Trust and Societies, Partnership Firms, Audit of different type of undertakings, i.e., Educational Institutions, Hotels, Clubs, Hospitals, etc., Basics of Limited Liability Partnerships (LLPs) Audit and Co-operative Societies Audit.

• Audit of Banks

  1 टॉपिक

  • Understanding of accounting system in Banks, Audit Approach, Audit of Revenue items, Special Consideration in Bank Audit with emphasis on Advances and NPAs.

• Ethics and Terms of Audit Engagements

  11 में से 6 टॉपिक

  • Meaning of Ethics.
  • Ethics is a State of Mind, Need for Professional Ethics.
  • Principles based approach v Rules based approach (Ethical or Legal).
  • The fundamental principles of Professional Ethics: Integrity; Objectivity; Professional Competence and Due care; Confidentiality; Professional Behaviour.
  • Independence of Auditors.
  • Threats to Independence: Self Interest threats; Self Review threats; Advocacy threats; Familiarity threats; Intimidation threats.

इस विषय के 85 टॉपिक में से 48 दिखाए गए हैं।सभी 85 टॉपिक देखें →

• Financial Management and Financial Analysis

  12 में से 6 टॉपिक

  • Introduction to Financial Management Function
  • Objective and scope of financial management.
  • Profit Maximisation, Wealth Maximisation and Value Creation.
  • Role of Financial Manager and Financial Controller.
  • Financial management environment.
  • Functions of finance executives in an organization.

• Financing Decisions and Cost of Capital

  24 में से 6 टॉपिक

  • Sources of Finance
  • Different Sources of Finance, Characteristics of different types of long-term debt and equity finance, Method of raising long term finance.
  • Different Sources of short-term Finance.
  • Contemporary sources of funding- P2P lending, Equity funding, Crowd funding, Start-up funding, etc.
  • Internal fund as a source of finance.
  • International sources of finance.

• Capital Investment and Dividend Decisions

  14 में से 6 टॉपिक

  • Capital Investment Decisions
  • Objective of capital investment decisions.
  • Methods of Investment appraisal
  • Payback period, Discounted payback period.
  • Accounting Rate of Return (ARR).
  • Net Present Value (NPV) - The meaning of NPV, Strengths and limitations of NPV method, The working capital adjustment in NPV analysis, Capital rationing, Equivalent Annual Costs.

• Management of Working Capital

  13 में से 6 टॉपिक

  • The management of working capital- Liquidity and Profitability.
  • The Working capital financing decisions-Primary and Secondary Sources of Liquidity.
  • The Working Capital Cycle (Operating Cycle), Effectiveness of Working Capital based on its operating and cash conversion cycles.
  • Assessment of working capital requirement.
  • Management of Accounts Receivables (Debtors).
  • Factoring and Forfaiting.

इस विषय के 63 टॉपिक में से 24 दिखाए गए हैं।सभी 63 टॉपिक देखें →

• Introduction to Strategic Management

  4 टॉपिक

  • Meaning and Nature of Strategic Management.
  • Importance and Limitations of Strategic Management.
  • Strategic Intent - Vision, Mission, Goals and Values.
  • Strategic Levels in Organizations (Network, Corporate, Business and Functional).

• Strategic Analysis: External Environment

  5 टॉपिक

  • International and Macro Environment: PESTLE Analysis.
  • Defining the industry for analysis (Value Chain, PLC).
  • Porters Five Forces - Industry environment analysis.
  • Understanding customers and markets.
  • Competition in the industry.

• Strategic Analysis: Internal Environment

  5 टॉपिक

  • Understanding key stakeholders (Mendelow’s Model).
  • Strategic drivers (Industry & markets, Customers, Channels, Product & Services, Competitive Advantage).
  • The role of resources and capabilities.
  • Combining external and internal analysis (SWOT Analysis).
  • Gaining competitive advantage (Michael Porter’s Generic Strategies).

• Strategic Choices

  6 टॉपिक

  • Strategic Choices: Concentric, Conglomerate, Market Development, Product Development, Innovation, Horizontal integration, vertical integration, Turnaround, Divesture, Liquidation.
  • How to Develop Strategic Options
  • Ansoff’s Matrix
  • ADL Matrix
  • BCG Matrix
  • GE Matrix

• Strategy Implementation and Evaluation

  6 टॉपिक

  • Implementation: Formulation vs. Implementation Matrix, Linkages and Issues.
  • Strategic Change through Digital Transformation.
  • Organisation Structure (hard) and Culture (soft).
  • Strategic Leadership.
  • Strategic Control.
  • Strategic Performance Measures.

• Introduction to General Purpose Financial Statements as per Indian Accounting Standard (Ind AS)

  2 टॉपिक

  • Statutory provisions: Applicability criteria
  • Division II of Schedule III to the Companies Act, 2013 and Guidance Note thereupon

• Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)

  0 टॉपिक

• Application of Ind AS with reference to General Purpose Financial Statements

  40 में से 6 टॉपिक

  • Ind AS on Presentation of Items in the Financial Statements
  • Ind AS 1 “Presentation of Financial Statements”
  • Ind AS 34 “Interim Financial Reporting”
  • Ind AS 7 “Statement of Cash Flows”
  • Ind AS on Measurement based on Accounting Policies
  • Ind AS 8 “Accounting Policies, Changes in Accounting Estimates and Errors”

• Ind AS on Group Accounting

  2 टॉपिक

  • Business Combinations (Ind AS 103)
  • Consolidated and Separate Financial Statements (it includes Ind AS 110, Ind AS 111, Ind AS 27, Ind AS 28, Ind AS 112)

• First time adoption of Indian Accounting Standards (Ind AS 101)

  0 टॉपिक

• Analysis of financial statements (as per Ind AS)

  0 टॉपिक

• Ethics with Accounting Concepts

  1 टॉपिक

  • Identify and explain the key ethical issues

• Technology and Accounting

  1 टॉपिक

  • Evolution of Accounting in the technological environment

इस विषय के 46 टॉपिक में से 12 दिखाए गए हैं।सभी 46 टॉपिक देखें →

• Financial Policy and Corporate Strategy

  4 टॉपिक

  • Advanced role of CFO in various matters including Value Creation
  • Strategic decision making framework
  • Interface of Financial Policy and strategic management
  • Balancing financial goals vis-à-vis sustainable growth

• Risk Management

  4 टॉपिक

  • Identification of types of Risk faced by an organisation
  • Evaluation of Financial Risks
  • Value at Risk (VAR)
  • Evaluation of appropriate method for the identification and management of financial risk

• Advanced Capital Budgeting Decisions

  9 में से 6 टॉपिक

  • Current trends in Capital Budgeting
  • Impact of Inflation on Capital Budgeting Decisions
  • Impact of change in technology on Capital Budgeting
  • Impact of change in Government Policies on Capital Budgeting
  • Dealing with Risk in Investment Decisions
  • Internal and External Factors affecting capital budgeting decision

• Security Analysis

  8 में से 6 टॉपिक

  • Fundamental Analysis
  • Technical Analysis
  • Meaning
  • Assumptions
  • Theories and Principles
  • Charting Techniques - Basics

• Security Valuation

  10 में से 6 टॉपिक

  • Theory of Valuation
  • Return Concepts
  • Equity Risk Premium
  • Required Return on Equity
  • Discount Rate Selection in Relation to Cash Flows
  • Approaches to Valuation of Equity Shares

• Portfolio Management

  17 में से 6 टॉपिक

  • Portfolio Analysis
  • Portfolio Selection
  • Capital Market Theory
  • Portfolio Revision
  • Portfolio Evaluation
  • Asset Allocation

• Securitization

  11 में से 6 टॉपिक

  • Introduction
  • Concept and Definition
  • Benefits of Securitization
  • Participants in Securitization
  • Mechanism of Securitization
  • Problems in Securitization

• Mutual Funds

  7 में से 6 टॉपिक

  • Meaning
  • Types
  • Advantages and Disadvantages of Mutual Funds
  • Evaluation of Mutual Funds
  • Role of Fund Manager in Mutual Funds
  • Hedge Funds

• Derivatives Analysis and Valuation

  15 में से 6 टॉपिक

  • Introduction to Forwards, Futures and Options
  • Futures Market
  • Pricing of Forwards and Futures
  • Hedging using Futures
  • Options
  • Option Pricing

• Foreign Exchange Exposure and Risk Management

  6 टॉपिक

  • Factors affecting foreign exchange rate
  • Role of SWIFT in Foreign Exchange
  • National and International Payment Gateways
  • Exchange rate determination
  • Foreign currency market
  • Management of Foreign Exchange Risk

• International Financial Management

  14 में से 6 टॉपिक

  • International Capital Budgeting
  • Offshore Investment Strategies vis-à-vis Domestic Capital Budgeting
  • Project vis-à-vis Parent Cash Flows
  • Discounting Rate and Adjusting Cash Flows
  • Adjusted Present Value
  • Raising funds from International Sources

• Interest Rate Risk Management

  11 में से 6 टॉपिक

  • Benchmark Rates
  • Interest Rate Risk
  • Hedging Interest Rate Risk
  • Traditional Methods
  • Asset and Liability Management (ALM)
  • Forward Rate Agreement (FRA)

• Business Valuation

  24 में से 6 टॉपिक

  • Conceptual Framework of Valuation
  • Approaches/ Methods of Valuation
  • Assets Based Valuation Model
  • Earning Based Models
  • Cash Flow Based Models
  • Measuring Cost of Equity

• Mergers, Acquisitions and Corporate Restructuring

  17 में से 6 टॉपिक

  • Conceptual Framework
  • Rationale
  • Forms
  • Mergers and Acquisitions
  • Financial Framework
  • Takeover Defensive Tactics

• Startup Finance

  5 टॉपिक

  • Introduction including Pitch Presentation
  • Concept of Unicorn
  • Startup Initiative of GOI
  • Sources of Funding
  • Succession planning in Business

इस विषय के 162 टॉपिक में से 85 दिखाए गए हैं।सभी 162 टॉपिक देखें →

• Quality Control

  2 टॉपिक

  • SQC 1 Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information and Other Assurance and Related Services Engagements
  • SA 220 Quality Control for an Audit of Financial Statements

• General Auditing Principles and Auditors Responsibilities

  5 टॉपिक

  • SA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
  • SA 250 Consideration of Laws and Regulations in an Audit of Financial Statements
  • SA 260 Communication with Those Charged with Governance
  • SA 299 Joint Audit of Financial Statements
  • SA 402 Audit Considerations Relating to an Entity Using a Service Organisation

• Audit Planning, Strategy, and Execution

  6 टॉपिक

  • SA 300 Planning an Audit of Financial Statements; (Content is covered in depth at Intermediate level, therefore, application part of SA 300 may be discussed in the form of Case Study at Final level.)
  • SA 450 Evaluation of Misstatements identified During the Audit
  • SA 520 Analytical Procedures
  • SA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures
  • SA 610 Using the Work of Internal Auditors
  • SA 620 Using the Work of an Auditor’s Expert

• Materiality, Risk Assessment and Internal Control

  3 टॉपिक

  • Evaluation of Internal Control Procedures; Components of Internal Controls; Internal Control and Risk Assessment; Auditor’s response to assessed risks; Risk-Based Audit- Audit Risk Analysis; Reporting on Internal Control Weaknesses, Framework on Reporting of Internal Controls
  • SA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
  • SA 330 The Auditor’s Responses to Assessed Risks

• Audit Evidence

  0 टॉपिक

• Completion and Review

  0 टॉपिक

• Reporting

  6 टॉपिक

  • SA 700 Forming an Opinion and Reporting on Financial Statements
  • SA 701 Communicating Key Audit Matters in the Independent Auditor’s Report
  • SA 705 Modifications to the Opinion in the Independent Auditor’s Report
  • SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
  • SA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements
  • SA 720 The Auditor’s Responsibility in Relation to Other Information

• Specialized Areas

  3 टॉपिक

  • Basic and Overview of SA 800 Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
  • Basic and Overview of SA 805 Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
  • Basic and Overview of SA 810 Engagements to Report on Summary Financial Statements

• Audit-related Services

  2 टॉपिक

  • Basic and Overview of SRS 4400 Engagements to Perform Agreed-upon Procedures Regarding Financial Information
  • Basic and Overview of SRS 4410 Compilation Engagements

• Review of Financial Information

  2 टॉपिक

  • Basic and Overview of SRE 2400 Engagements to Review Historical Financial Statements
  • Basic and Overview of SRE 2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity

• Prospective Financial Information and Other Assurance Services

  3 टॉपिक

  • Basic and Overview of SAE 3400 The Examination of Prospective Financial Information
  • Basic and Overview of SAE 3402 Assurance Reports on Controls at a Service Organisation
  • Basic and Overview of SAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

• Digital Auditing and Assurance

  1 टॉपिक

  • Auditing digitally and Digital auditing, Usage of Automated Tools such as CAAT, Data Analytics, Artificial Intelligence, etc., Remote Auditing

• Group Audits

  3 टॉपिक

  • Audit of Consolidated Financial Statements - Responsibility of Parent Company, Auditor of the Consolidated Financial Statements; Audit Considerations - Permanent Consolidation, Current Period Consolidation; Reporting
  • Audit of Group Financial Statements including the work of Component Auditors
  • (SA 600 Using the Work of Another Auditor)

• Special Features of Audit of Banks & Non-Banking Financial Companies

  0 टॉपिक

• Overview of Audit of Public Sector Undertakings

  1 टॉपिक

  • Concept of Propriety Audit; Performance Audit; Comprehensive Audit

• Internal Audit

  1 टॉपिक

  • Provisions of Internal Audit as per Companies Act, 2013; Scope of Internal Auditing; Relationship between Internal and External Auditor; Basics of Internal Audit Standards issued by the ICAI; Drafting of Internal Audit Report; Audit Trail, Internal Audit as a Management Function

• Due Diligence, Investigation and Forensic Accounting

  1 टॉपिक

  • Due Diligence Review; Audit versus Investigation; Steps for Investigation; Types of Investigation; Procedure, Powers, etc. of Investigator; Types of Fraud, Indicators of Fraud, Follow-up thereof; Forensic Accounting- meaning, difference between Statutory Audit and Forensic Accounting, Forensic Accounting and Investigation Report, Introduction of Forensic Accounting and Investigation Standards

• Emerging Areas

  1 टॉपिक

  • Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance, etc.

• Professional Ethics and Liabilities of Auditors

  1 टॉपिक

  • Introduction of Code of Ethics as per IESBA and Code of Ethics with special reference to the relevant provisions of the Chartered Accountants Act, 1949 and the Regulations thereunder; Application of Fundamental Principles; Application of Threats, Evaluation of Threats; Addressing Threats and Safeguards; Conceptual Framework; Important Provisions of Chartered Accountants Act,1949 and Chartered Accountants Regulations 1988

• Comprehensive computation of income-tax liability of companies and other entities under the alternative tax regimes under the Income-tax Act, 1961 to optimise tax liability

  3 टॉपिक

  • General provisions under the Act for computation of total income and tax liability of companies and other entities
  • Special tax regimes under the Act for companies and other entities
  • Optimisation of tax liability of companies and other entities through tax planning

• Special Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts, business trusts, securitisation trusts, investment funds and other funds/trusts

  0 टॉपिक

• Anti-avoidance provisions under the Act

  0 टॉपिक

• Provisions to address tax challenges on digitalisation

  0 टॉपिक

• Tax Administration and Appellate Mechanism

  10 में से 6 टॉपिक

  • Deduction, Collection and Recovery of Tax
  • Income-tax Authorities
  • Assessment Procedures
  • Appeals and Revision; and Dispute Resolution
  • Provisions to counteract unethical tax practices
  • Taxation of undisclosed income under the Income-tax Act, 1961

• International Taxation

  10 में से 6 टॉपिक

  • Taxation of cross border transactions and Non-resident taxation under the Income-tax Act, 1961, including
  • Transfer Pricing
  • Non-resident Taxation
  • Double Taxation Relief
  • Advance Ruling
  • Other Aspects of International Taxation, namely,

इस विषय के 23 टॉपिक में से 15 दिखाए गए हैं।सभी 23 टॉपिक देखें →

• Goods and Services Tax (GST) Law as contained in the Central Goods and Services Tax (CGST) Act, 2017 and Integrated Goods and Services Tax (IGST) Act, 2017 including

  12 में से 6 टॉपिक

  • Case studies based on following: Levy and collection of CGST and IGST – Application of CGST/IGST law; Concept of supply, inter-State supply, intra-State supply, supplies in territorial waters; Charge of tax including reverse charge; Classification; Exemption from tax; Place of supply; Time of Supply; Value of supply; Input tax credit; Computation of GST liability
  • Procedures under GST including registration, tax invoice, credit and debit notes, electronic way-bill, accounts and records, returns, payment of tax
  • Refunds and case studies based on refund provisions
  • Job work
  • Liability to pay in certain cases
  • Administration of GST; Assessment and Audit

• Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975

  7 में से 6 टॉपिक

  • Introduction to customs law including Constitutional aspects
  • Levy of customs duties including application of customs law, taxable event, charge of customs duty, exceptions to levy of customs duty, exemption from custom duty
  • Types of customs duties
  • Classification and valuation of imported and export goods
  • Import and Export Procedures including special procedures relating to baggage, goods imported or exported by post, stores
  • Warehousing

• Foreign Trade Policy

  3 टॉपिक

  • Introduction to FTP – legislation governing FTP, salient features of an FTP, administration of FTP, contents of FTP and other related provisions
  • Basic concepts relating to import and export
  • Basic concepts relating to export promotion schemes provided under FTP

इस विषय के 22 टॉपिक में से 15 दिखाए गए हैं।सभी 22 टॉपिक देखें →

• This paper will be entirely case study based and would assess the integrated knowledge of following subjects:-

  7 में से 6 टॉपिक

  • Financial Reporting
  • Advanced Financial Management
  • Advanced Auditing, Assurance and Professional Ethics
  • Direct Tax Laws & International Taxation
  • Indirect Tax Laws
  • Corporate and Economic Laws

इस विषय के 7 टॉपिक में से 6 दिखाए गए हैं।सभी 7 टॉपिक देखें →