CA-FINAL (OLD SYLLABUS)
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 (old syllabus):

  • Before few days of 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 (Old Syllabus) which includes Financial Reporting, Strategic Financial Management, Advanced Auditing and Professional Ethics, Corporate and Allied Laws, Information Systems Control and Audit, Advanced Management Accounting, Indirect Tax Laws, Direct Tax Laws,

 

Here you can download the practice study material for CA -FINAL (old 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 (old syllabus)

(DOWNLOAD PRACTICE STUDY MATERIAL)

PAPER-1 FINANCIAL REPORTING:

Chapter

Details

Module 1.

1.     Accounting standards and guidance notes:

Part-1

Part-2

Module 2.

2.     Indian accounting standards(IND AS)

3.     Corporate financial reporting

4.     accounting for corporate restructuring 

Module 3.

5.     consolidation financial statements of group companies

6.     accounting and reporting of financial instruments

7.     share based payments

8.     financial reporting for financial institutions

9.     valuation

10.                        developments in financial reporting

 

 

 

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PAPER-2 STRATEGIC FINANCIAL MANAGEMENT

Chapter

Details

Module 1.

1.     Financial policy and corporate strategy

2.     Project planning and capital budgeting

3.     Leasing decisions

4.     Dividend decisions

Module 2.

5.     Indian capital market

6.     Security analysis

7.     Portfolio theory

8.     Financial service in India

9.     Mutual fund

10.                        Money market operation

Module 3.

11.                        Foreign direct investment(FDI), foreign institutional  investment(FII), and international financial managements

12.                        Foreign exchange exposure and risk management

13.                        Mergers, acquisitions& restructuring

 

 

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PAPER-3 ADVANCED AUDITING AND PROFESSIONAL ETHICS

Chapter

Details

Module 1.

1.     Auditing standards , statements  and guidance

2.     Audit strategy, planning and programming

3.     Risk assessment and internal control

4.     Audit under computerized information system(CIS) environment

5.     Special audit techniques

6.     The company audit

7.     Liabilities of auditors

8.     Audit report

9.     Audit committee and corporate governance

10.                        Audit of consolidated financial statements

Module 2

11.                         Audit of banks

12.                        Audit of general insurance companies

13.                        Audit of corporate societies

14.                        Audit of non- banking financial companies

15.                        Audit of under fiscal laws

16.                        Cost audit

Module 3

17.                        Special audit assignments

18.                        Audit of public sector undertakings

19.                        Internal audit, management and operational audit

20.                        Investigations and due diligence

21.                        Peer review

22.                        Professional ethics

 

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PAPER-4 CORPORATE AND ALLIED LAW

Chapter

Details

Module 1.

1.     Declaration and payment dividend

2.     Accounts and audit

3.     Appointment and qualification of directors

4.     Appointments and remuneration of managements personnel

5.     Meeting of boards and its powers

6.     Inspection inquiry and investigation

7.     Compromises ,arrangements and amalgamations

8.     Prevention of oppression and mismanagements

9.     Revival and rehabilitation of sick companies

10.                        Winding up

11.                        Producer companies

12.                        Companies incorporated outside India

13.                        Offence and penalties

14.                        E-  governance

15.                        National company law tribunal and appellate tribunal

16.                        Special courts

17.                        Miscellaneous provisions

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

19.                         insolvency and bankruptcy code ,2016

Module 2

20.                        The securities and exchange board of India (SEBI act,1992)

21.                        The securities contracts ( regulation) act ,1956

22.                        The foreign exchange management act ,1999

23.                        The competition act ,2002

24.                         overview of banking regulation act, 1949,the insurance act, 1938, the insurance regulatory and development authority act, 1999, the securitization and reconstruction of financial assets and enforcement of security interest act,2002

25.                         prevention of money laundering act,2002

26.                        Interpretation of statutes, deeds and documents

 

 

 

 

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PAPER-5 ADVANCED MANAGEMENT ACCOUNTING

Chapter

Details

Module 1

1.developments in the business environment

2.     Decision making using cost concepts and CVP analysis

3. Pricing decisions

Module 2

4       Budget & budgetary control

5.Standard costing

6 Costing of service sector

7.Transfer pricing

8.Uniform costing and inter firm comparison

9.Profitability analysis-product wise/segment wise/ customer wise

Module 3

10  Linear programming

11. The transportation problem

12. The assignment problem

13. Critical path analysis

14. Program evaluation and review technique

15. Simulation

16. Learning curve theory

 

 

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PAPER-6 INFORMATION SYSTEMS CONTROL AND AUDIT

Chapter

Details

 

1.     Concepts of Governance and Management of Information Systems

2.     Information Systems Concepts

3.     Protection of Information Systems

4.     Business Continuity Planning and Disaster Recovery Planning

5.     Acquisition, Development and Implementation of Information Systems

6.     Auditing of Information Systems

7.     Information Technology Regulatory Issues

8.     Emerging Technologies

 

 

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PAPER-7 DIRECT TAX LAWS

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-7 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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