CA-FINAL (NEW COURSE) PRACTICE STUDY MATERIAL

ICAI provides Study Material and Practice Manual for May 2019. Students can download CA-FINAL May 2019 study material in PDF Format. So, that it is easy to read from smart phones also instead of carrying books.

Study Material provided by ICAI always is on your priority while preparing for CA Exams as it covers each and every concept. Along with depth of the concepts, it helps you in the proper presentation of your answer. Most of the toppers said in their interview that ICAI material helped them a lot in getting rank in CA FINAL Exams.

The main motive of the study material is to cover the entire course which is sub divided into various chapters.

Reasons for taking study material and practice manual for –FINAL (new syllabus):

  • Before few days of CA examinations, students comes under the pressurize situation. That time mock tests help to make their real stress-free and exam easier. But if they are studying from the study material which is provided by the ICAI, then they find no difficulty regarding any subject of CA Examination.
  • As final exams are coming, students start getting panic due to the feeling of not studied properly and high competition in exam time.
  • Nowadays, papers of CA-FINAL exams are very lengthy so they should gain a huge amount of confidence while appearing in the exams.
  • Study Material is considered important by the compiler from your coaching institute. The presentation is considered one of the important factors to clear CA Exams in which ICAI modules help you a lot.

Most of this material comes straight from the Board of Studies (BOS) and are very helpful for students to clear their CA exams.

The material is available for all the subjects of CA-Final (New Syllabus) which includes Financial Reporting, Strategic Financial Management, Advanced Auditing and Professional Ethics, Corporate and Economic Laws, Strategic Cost Management and Performance Evaluation, Risk Management, Financial Services and Capital Markets, International Taxation, Economic Laws, Global Financial Reporting Standards, Multidisciplinary Case Study, Direct Tax Laws and International Taxation, Indirect Tax Laws

 Here you can download the practice study material for CA -FINAL (new Syllabus) .all the material will be amended and applicable for upcoming ICAI exams. Students must refer this material before sitting for their ICAI examination.

 

 

CA-FINAL (new syllabus)

(DOWNLOAD PRACTICE STUDY MATERIAL)

 

PAPER-1 FINANCIAL REPORTING:

 

Chapter

Details

Module 1.

1.    Application of Accounting Standards :

· Unit-1 : AS-15 Employee benefits

· Unit-2 :AS-25Interim financial reporting

·Unit-3 : AS-28 impairment of assets

·Unit-4: AS-21Consolidation financial statement

· Unit-5:AS-23 Accounting for investments in associate in Consolidation financial statements

· Unit-6 : AS-27 Financial reporting of interest in joint  Ventures

2.     Guidance notes

Module 2

3.     Framework for preparation and presentation of financial statements

4.     IND AS on Presentation of Items in the Financial Statements:

· Unit-1 :IND AS 1 presentation of financial statements

· Unit-2 :IND AS 34 interim financial reporting

· Unit-3 : IND AS 7 statements of cash flows

5.     IND AS 115 on revenue from contracts with customers

6.     IND AS on Measurement based on Accounting Policies:

·UNIT-1: IND AS 8 Accounting policies, changes in accounting estimates and errors

·Unit-2 :IND AS 10 events after the reporting period

· Unit-3 : IND AS 113 fair value measurement

 

7.     IND AS 20 accounting for government grants and disclosure of government assistance

8.     IND AS 101 first-time adoption of IND AS

Module 3

9.     IND AS on Assets of the Financial Statements:

·        Unit-1 IND AS 2  inventories

·        Unit-2 IND AS 16property,plant, and equipment

·        Unit-3 IND AS 17 leases

·        Unit-4 IND AS 23 borrowing costs

·        Unit-5 IND AS 36 impairment of assets

·        Unit-6 IND AS 38 intangible assets

·        Unit-7 IND AS 40 investment property

·        Unit-8 IND AS 105 non- current assets held for sale and discontinued operations

10.                     IND AS 41 agriculture

11.                     IND AS on Liabilities of the Financial Statements:

·        Unit-1 IND AS 19 employee benefits

·        Unit-2 IND AS 37 provisions, contingent liabilities and contingent assets

Module 4

12.                     IND AS on Items impacting the Financial Statements:

·        Unit-1 IND AS 12 Income taxes

·        Unit-2 IND AS 21 the effects of changes in foreign exchange rates

13.                     IND AS on Disclosures in the Financial Statements:

·        Unit-1 IND AS 24 related party disclosures

·        Unit-2 IND AS 33 earnings

·        Unit-3 IND AS 108 operating segments

14.                     Accounting and Reporting of Financial Instruments:

·        Unit-1 accounting and reporting of financial Instruments

·        Unit-2 financial instruments: equity and financial liabilities     

·        Unit-3 classification and measurements of financial assets  and financial liabilities

·        Unit-4 recognition and de recognition of financial  instruments

·        Unit-5 derivatives and embedded derivatives

·        Unit-6 disclosures

·        Unit-7 hedge accounting

Module 5

15.                      Accounting for share based payment

16.                     Business combinations and corporate restructuring

17.                     : Consolidated and Separate Financial Statements

·        Unit-1 introduction to consolidation financial statements

·        Unit-2 important definitions

·        Unit-3 separate financial statements

·        Unit-4 consolidation financial statements

·        Unit-5 consolidation financial statements: accounting of subsidiaries

·        Unit-6 joint arrangements

·        Unit-7investment in associates & joint ventures

·        Unit-8 disclosures

Module 6

18.                     Analysis of financial statements

19.                     Accounting of carbon credits

20.                     Accounting for e-commerce business

21.                     Integrated reporting

22.                     Corporate social responsibility

23.                     Human resource reporting

24.                     Value added statement

 

 

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PAPER-2 STRATEGIC FINANCIAL MANAGEMENT

 

 

Chapter

Details

Module 1.

1.     Financial policy and corporate strategy

2.     Indian financial system

3.     Risk management

4.     Security analysis

5.     Security valuation

6.     Portfolio management

7.     Securitization

8.     Mutual funds

Module 2.

9.     Derivatives analysis and valuation

10.                        Foreign exchange exposure and risk management

11.                        International financial management

12.                        Interest rate risk management

13.                        Corporate valuation

14.                        Mergers, acquisitions & corporate restructuring

15.                        International financial centre (IFC)

16.                        Startup finance

17.                        Small and medium enterprises

 

 

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PAPER-3 ADVANCED AUDITING AND PROFESSIONAL ETHICS

 

 

Chapter

Details

Module 1.

1.     Auditing standards, statements and guidance notes-an overview

2.     Audit planning, strategy & execution

3.     Risk assessment and internal control

4.     Special aspects of auditing in an automated environment

5.     Audit of limited companies

Annexure: schedule iii to the companies act,2013

6.     Audit reports

7.      audit reports & certificate for special purpose engagement

8.     Audit committee and corporate governance

Module 2

9.     Audit of consolidated financial statements

10.                         Audit of banks

11.                         Audit of insurance companies

12.                         Audit of non banking financial companies

13.                         Audit of under fiscal laws

14.                         Special audit assignments

·        Unit-1 environment auditing

·        Unit-2 energy audit

·        Unit-3 audit of accounts of non- corporate entities(bank borrowers)

·        Unit-4 audit of stock and debtors/unit inspection (audit of borrower accounts)

·        Unit-5 audit of member of stock exchanges

·        Unit-6 audit of mutual funds

·        Unit-7 audit of depositories

Module 3

15.                        Audit of public sector undertakings

16.                        Liabilities of auditor

17.                        Internal audit, management and operational audit

18.                        Due diligence, investigation and forensic audit

·        Unit-1 due diligence

·        Unit-2 investigation

·        Unit-3 forensic audit

19.                        Peer Review and Quality Review

·        Unit-1 peer review

·        Unit-2 quality review

20.                        Professional ethics

 

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PAPER-4 CORPORATE AND ECONOMICS LAWS

Chapter

Details

Part-I: Corporate Laws

Module 1.

Section –A( company law) :

1.     Appointment and qualifications of directors

2.     Appointment and remuneration of managerial personnel

3.     Meetings of board and its powers

4.     Inspection, inquiry and investigation

5.     Compromises, arrangements and amalgamations

6.     Prevention of oppression and mismanagement

7.     Winding up

8.     Producer companies

Module 2.

Section –A( company law)

9.     companies incorporated outside India

10.                        Miscellaneous provisions

11.                         Compounding of  offences, adjudication, special courts

12.                        National company law tribunal and appellate tribunal

13.                        Corporate secretarial practice- drafting of resolution ,minutes, notices and reports

 

Section –B( Securities laws)

1.     Securities contract (regulation) act, 1956  and SCR rules, 1957

2.     The security and exchange board of India act, 1992

 

Part-II: Economic Laws

Module 3.

1.     The foreign exchange management act, 1999

2.     The securitization and reconstruction of financial assets and enforcement of security interest act, 2002

3.     The prevention of money laundering act, 2002

4.     The foreign contribution (regulation) act, 2010

5.     The arbitration and conciliation act, 1996

6.     The insolvency and bankruptcy code, 2016

 

 

 

 

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PAPER-5 strategic cost management and performance evaluation

Chapter

Details

Part-A : Strategic Cost Management and Decision Making

Sub Part-I: Strategic Cost Management

1.     Introduction to strategic cost management

2.     Modern business environment

3.     Lean system and innovation

4.     Cost management techniques

5.     Cost management for specific sector

Sub Part-II: Strategic Decision Making

6.     Decision making

7.     Pricing decision

 

Part-B: Performance Evaluation and Control

Sub Part-I: Performance Evaluation and Reporting

8.     Performance measurement and evaluation

9.     Divisional transfer pricing

10.                        Strategic analysis of operating income

Sub Part-II: Managerial Control

11.                        Budgetary control

12.                        Standard costing

 

Part-C: Case Study

13.                        Case Study

 

 

 

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PAPER-6A RISK MANAGEMENT

Chapter

Details

1.     Introduction to risk

2.     Source and evaluation of risks

3.     Risk management

4.     Quantitative analysis

5.     Risk model

6.     Credit risk measurement and management

7.     Risk associated with corporate governance

8.     Enterprise risk management

9.     Operational risk management

 

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PAPER-6B FINANCIAL SERVICES AND CAPITAL MARKETS

Chapter

Details

 

1.     Global financial markets

2.     Impact of various policies of financial markets

3.     Capital market - primary

4.     Capital market-secondary

5.     Money market

6.     Institution and internal intermediaries

7.     Commodity market

8A banking-management

8B banking as source of capital including NBFCS

9 mutual funds

10.                        Private equity

11.                        Investment banking

12.                        Credit rating

13.                        Treasury operations

14.                        Risk managements

15.                        Credit derivatives

16.                         SEBI guidelines

 

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PAPER-6C INTERNATIONAL TAXATION

 

 

Chapter

Details

Module-1:

Part I - Taxation of International Transactions and Non-resident Taxation in India

1.     Transfer pricing

2.     Nonresident taxation

3.     Double taxation relief

4.     Advance rulings

5.     Overview of the black money & imposition of tax law

Module-2:

Part II - other aspects of international taxation

6.     . Taxation of e-commerce transactions

7.     Tax treaties: overview, features, application & interpretation

8.     Anti avoidance measures

9.     Overview of model tax conventions

 

 

 

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PAPER-6D ECONOMICS LAWS

Chapter

Details

1.     World trade organization

2.     Competition act, 2002

3.     The real estate (regulation & development) act,2016

4.     Insolvency and bankruptcy code, 2016

5.     Prevention of money laundering act,2002

6.     The foreign exchange management act,1999

Addendum to chapter-6

7.     Prohibition of benami property transactions act,1988

 

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PAPER-7 DIRECT TAX LAWS AND INTERNATIONAL TAXATION

Chapter

Details

Part I: Direct Tax Laws

Module 1

1.     Basic concepts

2.     Residence and scope of total income

3.     Incomes which do not form part of total income

4.     Salaries

5.     Income from house property

6.     Profits and gains of business or profession

7.     Capital gains

8.     Income from other sources

Module 2

9.     Income of other persons included in assessee’s total income

10.                        Aggregation of income, set off or carry forward of losses

11.                        Deductions from gross total income

12.                        Assessment of various entities

13.                        Charitable or religious trusts and institutions, political parties and electoral trusts

14.                        Tax planning, tax evasion and tax avoidance

Module 3

15.                        Deduction, collection and recovery of tax

16.                        Income tax authorities

17.                        Assessment procedure

18.                        Appeals and revision

19.                        Settlement of tax cases

20.                        Penalties

21.                        Offences and prosecution

22.                        Liability in special cases

23.                        Miscellaneous provisions

Part-II international taxation

 

Module 4

1.     Nonresident taxation

2.     Double taxation relief

3.     Transfer pricing and other provisions to check avoidance of tax

4.     Advance rulings

5.     Equalization levy

6.     Overview of model tax conventions

7.     Application and interpretation of tax treaties

8.     Fundamentals of BEPS

 

 

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PAPER-8 INDIRECT TAX LAWS

Chapter

Details

Part-I  : Goods and service tax

Module 1

1.     GST in India–an introduction

2.     Taxable event-supply

3.     Charge of GST

4.     Exemption from GST

5.     Place of supply

6.     Time of supply

7.     Value of supply

Module 2

8.     Input tax credit

9.     Registration

10.                        Tax invoice, credit and debit notes

11.                        Accounts and records

12.                        Payment of tax

13.                        Returns

Module 3

14.                        Import and export under GST

15.                         refunds

16.                        Job work

17.                        Assessment and audit

18.                        Inspection, search, seizure and arrest

19.                        Demands and recovery

20.                        Liability to pay in certain cases

21.                        Offences and penalties

22.                        Appeals and revision

23.                        Advance ruling

24.                        Miscellaneous provisions

 

Part-ii customs &FTP

Module 4

1.     Levy of and exemptions from customs duty

2.     Types of duty

3.     Classification of imported and export goods

4.     Valuation under the customs act, 1962

5.     Importation, exportation and transportation of goods

6.     Warehousing

7.     Duty drawback

8.     Demand and recovery

9.     Refund

10.  Provisions relating to illegal import, illegal export, confiscation, penalty& allied provisions

11.    Appeals and revision

12.     Settlement commission

13.     Advance ruling

14.    Miscellaneous provisions

15.   Foreign trade policy

 

 

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