Syllabus
CA-Final Detailed Test Series (New Course)
As per New MCQ Pattern
Chapter Wise Schedule – Detailed Test Series
Starts 25th Feb 2020 onwards
Kindly Note that Student can Opt for Detailed Test Series anytime, since all the Papers will be valid till 30th April 2020
You will get Chapter Wise MCQ’s for each Subject, Revisionary Notes along with Practice Questions will also be provided for the subjects opted
You can raise your Doubts in Doubt Section on your Portal, which will be resolved by Experts
Study Tips along with Faculty guidance will also be provided
FINANCIAL REPORTING
| 25/02/2020 | TEST-1 | CH-10,15,16,17 | IND As On Item Impacting The Financial Statements, Analysis Of Financial Statement , Integrated Reporting, Corporate Social Responsibility, |
| 07/03/2020 | TEST-2 | CH- 4,11,5,13 | IND As On Measurement Based On Accounting Practices, IND As On Disclosure In The Financial Statements, Other Indian Accounting Standards, Business Combinations and Corporate Reconstructing, |
| 17/03/2020 | TEST-3 | CH- 6,9,14 | IND As 101 First Time Adoption of Indian Accounting Standards, IND As On Liabilities Of The Financial Statements, Consolidated Financial Statements, |
| 26/03/2020 | TEST-4 | CH- 3,7,8 | Ins AS 115: Revenue from Consolidated Financial Statements, Ind AS on Assets of the Financial Statements, Ind AS 41 “Agriculture” |
| 05/04/2020 | TEST-5 | CH- 1,2,12 | Framework For Preparation & Presentation Of Financial Statements , IND As On Presentation Of Items In Financial Statements, Accounting and Reporting of Financial Instruments |
| 15/04/2020 | TEST-6 | 100 Marks | Full Syllabus Test |
STRATEGIC FINANCIAL MANAGEMENT
| 26/02/2020 | TEST-1 | CH- 1,2,5 | Financial Policy And Corporate Strategy, Risk Management, Portfolio Management |
| 08/03/2020 | TEST-2 | CH- 3,4,14
|
Security Analysis, Security Valuation, Startup Finance |
| 18/03/2020 | TEST-3 | CH- 6,7,8 | Securitization, Mutual Funds, Derivatives Analysis And Valuation, |
| 27/03/2020 | TEST-4 | CH- 9,10,11 | Foreign Exchange Exposure And Risk Management , International Financial Management , Interest Rate Risk Management |
| 06/04/2020 | TEST-5 | CH- 12,13 | Corporate Valuation, Merger Acquisitions And Corporate Restructuring, |
| 16/04/2020 | TEST-6 | 100 Marks | Full Syllabus Test |
ADVANCED AUDIT AND PROFESSIONAL ETHICS
| 27/02/2020 | TEST-1 | CH- 2,3,5,15 | Audit Planning, Strategy And Execution , Risk Assessment And Internal Control ,Company Audit, Internal Audit, Management & Operational Audit |
| 09/03/2020 | TEST-2 | CH- 1,4,7 | Auditing Standards, Statements And Guidance Notes(Guidance notes – 6.2, 6.3, 6.14, 6.15, 6.16 are included), Special Aspects Of Auditing In An Automated Environment, Audit Committee and Corporate Governance |
| 19/03/2020 | TEST-3 | CH- 8,9,10,11 | Audit Of Consolidated Financial Statements , Audit Of Banks, Audit of Insurance Companies, Audit of Non Banking Financial Companies |
| 28/03/2020 | TEST-4 | CH- 12,13,14 | Audit Under Fiscal Law, Audit Of Public Sector Undertakings , Liabilities Of Auditor, |
| 07/04/2020 | TEST-5 | CH- 6,16,17,18 | Audit Reports, Due Diligence, Investigation And Forensic Audit , Peer Review And Quality Review ,Professional Ethics |
| 17/04/2020 | TEST-6 | 100 Marks | Full Syllabus Test |
: Special Audit Assignment topic has been excluded.
: Audit Reports & Certificate for Special Purpose Engagement
Following Engagement and Quality Control Standards excluded:
-SA 800 Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Framework
-SA 805Special Considerations-Audits of Single Purpose Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
-SA 810Engagements to Report on Summary Financial Statements
-SRE 2400 Engagements to Review Historical Financial Statements(Revised)
-SRE 2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity
-SAE 3400 The Examination of Prospective Financial Information
-SAE 3402 Assurance Reports on Controls At a Service Organisation
-SAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus (New)
-SRS 4400Engagements to Perform Agreed Upon Procedures Regarding Financial Information
-SRS 4410Compilations Engagements (Revised)
Following Guidance Notes and other publications are excluded:
1.Code of Ethics
- Guidance Note on Independence of Auditors.
- Guidance Note on Audit of Inventories.
- Guidance Note on Audit of Debtors, Loans and Advances.
- Guidance Note on Audit of Investments.
- Guidance Note on Audit of Cash and Bank Balances.
7.Guidance Note on Audit of Liabilities.
8.Guidance Note on Audit of Revenue.
- Guidance Note on Audit of Expenses.
- Guidance Note on Computer Assisted Audit Techniques (CAATs).
- Guidance Note on Audit of Payment of Dividend.
- Guidance Note on Audit of Capital and Reserves.
- Guidance Note on Reporting under section 143(3)(f) and (h) of the Companies Act, 2013
14.Guidance Note on Reporting on Fraud under section 143(12) of the Companies Act, 20
CORPORATE AND ECONOMIC LAW
| 28/02/2020 | TEST-1 | CH- 1,2,3,4
(Module-1) |
Appointment And Qualification Of Directors , Appointment and Remuneration Of Managerial Personnel , Meetings Of Boards and Its Power , Inspection, Enquiry And Investigation |
| 10/03/2020 | TEST-2 | CH- 9,10,11,12,13
(Module-2) |
Companies Incorporated Outside India, Miscellaneous Provisions, Compounding Of Offences, Adjudication, Special Courts, National Company Law Tribunal And Appellate Tribunal, Corporate Sectarian Practice – Drafting of Notices, Resolutions, Minutes and Reports |
| 20/03/2020 | TEST-3 | Ch-1,2 (Section-B Security Law)
Ch- 5,6 (Module-1) |
The Securities Contract Act, 1956 and the Securities Contract (Regulation) Rules, 1957 , The Securities Exchange Board of India Act, 1992, SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 and SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015 , Compromises Arrangements And Amalgamation , Prevention Of Oppression And Mismanagement |
| 29/03/2020 | TEST-4 | CH- 1,2,3
(Economic laws) Ch- 7 (Module-1) |
The Foreign Exchange Management Act,1999 , The Securitization And Reconstruction Of Financial Assets And Enforcement Of Security Interest Act, 2002 ,The Prevention Of Money Laundering Act, 2002 , Winding Up |
| 08/04/2020 | TEST-5 | Ch- 4,5,6, (Economic laws) | Foreign Contribution And Regulation Act,2010 , The Arbitration And Conciliation Act,1996 , Insolvency And Bankruptcy Code, 2016 |
| 18/04/2020 | TEST-6 | 100 Marks | Full Syllabus Test |
Excluded: Chapter-8 Producer Co.( Rest topics are excluded chapter wise internally)
COST MANAGEMENT AND EVALUATION
| 01/03/2020 | TEST-1 | CH- 1,2,3 | Introduction To Cost Management, Modern Business Environment, Lean System And Evaluation |
| 11/03/2020 | TEST-2 | CH- 4,5 | Cost Management Technique, Cost Management For Specific Sector |
| 21/03/2020 | TEST-3 | CH- 6,7, | Decision Making, Pricing Decision |
| 30/03/2020 | TEST-4 | CH- 8,9,10 | Performance Measurements And Evaluation, Divisional Transfer Pricing , Strategic Analysis Of Operating Income |
| 09/04/2020 | TEST-5 | CH- 11,12,13 | Budgetary Control, Standard Costing, Case Study |
| 19/04/2020 | TEST-6 | 100 Marks | Full Syllabus Test |
DIRECT TAX AND INTERNATIONAL TAX
| 03/03/2020 | TEST-1 | CH- 6,11,14,19,20 | Profits Or Gains Of Business Or Profession , Deductions From Gross Total Income, Tax Planning Tax Avoidance and Tax Evasion , Settlement Of Tax Cases , Penalties |
| 13/03/2020 | TEST-2 | CH- 1,2,4,5,7,21,22 | Basic concepts , Residence and scope of total income, Salaries , Income from house property , Capital gains , Offences and prosecution , Liability in special cases |
| 22/03/2020 | TEST-3 | CH- 3,8,9,10,12,13, | Income which do not form part of total income , Income from other sources , Income from other person included in assessor’s total income , Aggregation of income, set off and carry forward of losses , Assessment of various entities , Assessment of charitable of religious trusts or institutions political parties and electoral trusts |
| 01/04/2020 | TEST-4 | CH- 15,16,17,18,23 | Deduction collection and recovery of tax , Income tax authorities , Assessment procedure, Appeals and Revision , Miscellaneous provision |
| 11/04/2020 | TEST-5 | CH- 1,2,3,4,5,6,7,8 (International Taxation) | Non-Resident Taxation, Double Taxation Relief, Transfer Pricing & Other Anti-Avoidance Measures, Advance Rulings, Equalization Levy, Overview Of Model Tax Conventions, Application And Interpretation Of Tax Treaties, Fundamentals Of Base Erosion And Profit Shifting |
| 21/04/2020 | TEST-6 | 100 Marks | Full Syllabus Test |
INDIRECT TAX LAWS
| 04/03/2020 | TEST-1 | CH- 1,2,3,4,9,10,11 | GST in India- An introduction , Supply under GST, Charge of GST, Exemptions from GST , Registration , Tax invoice credit and debit notes , Accounts and records-E way Bill, |
| 14/03/2020 | TEST-2 | CH- 5,6,7,12,13 | Place of supply , Time of supply , Value of supply , Payment of tax , Returns |
| 23/03/2020 | TEST-3 | CH -8,14,15,16,17,18,19,20,21, 22,23,24 | Input tax credit, Import And Export Under Gst, refunds, job Work, Assessment And Audit, Inspection, Search, Seizure And Arrest, Demands And Recovery, Liability to Pay Tax in Certain Cases, Offences And Penalties, Appeals And Revisions, Advance Ruling, Miscellaneous Provisions |
| 02/04/2020 | TEST-4 | Ch- 1,2,3,4,7
(Customs & Ftp) |
Levy & Exemptions From Custom duty, Type Of Duty, Classification Of Import & Export Goods , Valuation Under The Custom Act, 1962, Refunds |
| 12/04/2020 | TEST-5 | Ch- 5,6,8
(Customs & Ftp) |
Importation, Exportation & Transportation Of Goods , Duty Drawbacks, Foreign Trade Policy |
| 22/04/2020 | TEST-6 | 100 Marks | Full Syllabus Test |
The following topics have been excluded from the syllabus of Part II: Customs & FTP(Module 4-chapter-6,8,11,12,13)
- Warehousing
- Demand and Recovery
- Provisions relating to prohibited goods, notified goods, specified goods, illegal importation/exportation of goods
- Searches, seizure and arrest; Offences; Penalties; Confiscation and Prosecution
- Appeals and Revision; Advance Rulings; Settlement Commission
- Officers of Customs; Appointment of customs ports, airports etc.
- Provisions relating to coastal goods and vessels carrying coastal goods
- Other provisions
ELECTIVE-1 RISK MANAGEMENT
| 02/03/2020 | Test-1 | CH-1 | (Introduction to Risk) |
| CH-4 | (Evaluation of Risk Management) | ||
| 12/03/2020 | Test-2 | CH-2 | (Source and Evaluation of Risks) |
| CH-3 | (Risk Management) | ||
| 21/03/2020 | Test-3 | CH-5 | (Risk Model) |
| CH-7 | (Risk associated with Corporate Governance) | ||
| 31/03/2020 | Test-4 | CH-6 | (Credit Risk Measurement and Management) |
| 10/04/2020 | Test-5 | CH-8 | (Enterprise Risk Management) |
| CH-9 | (Operational Risk Management) | ||
| 20/04/2020 | Test -6 | 100 Marks | Full Syllabus Test |
ELECTIVE-2 FINANCIAL SERVICES AND CAPITAL MARKETS
| 02/03/2020 | Test-1 | CH-1 | (Global Financial Markets) |
| CH-2 | (Impact of various policies of Financial Markets) | ||
| CH-3 | (Capital Market – Primary) | ||
| 12/03/2020 | Test-2 | CH-4 | (Capital Market – Secondary) |
| CH-5 | (Money Market) | ||
| CH-6 | (Institutions and Intermediaries) | ||
| 21/03/2020 | Test-3 | CH-7 | (Commodity Market) |
| CH-8A | (Banking as Source of Capital Including NBFCs) | ||
| CH-9 | (Mutual Funds) | ||
| 31/03/2020 | Test-4 | CH-10 | (Private Equity) |
| CH-11 | (Investment Banking) | ||
| CH-12 | (Credit Rating) | ||
| CH-13 | (Treasury Operations) | ||
| 10/04/2020 | Test-5 | CH-14 | (Risk Management) |
| CH-15 | (Credit Derivatives) | ||
| CH-16 | (Leasing) | ||
| CH-17 | (Factoring) | ||
| 20/04/2020 | Test-6 | 100 Marks | Full Syllabus Test |
ELECTIVE-3 INTERNATIONAL TAXATION
| 02/03/2020 | Test-1 | CH-4 | (Advance Rulings) |
| CH-8 | (Anti Avoidance Measures) | ||
| 12/03/2020 | Test-2 | CH-2 | (Non-Resident Taxation) |
| CH-3 | (Double Taxation Relief) | ||
| 21/03/2020 | Test-3 | CH-6 | (Overview of Model Tax Conventions) |
| CH-9 | (Taxation of E-Commerce Transactions) | ||
| 31/03/2020 | Test-4 | CH-5 | (An Overview of the Black Money and the Imposition of Tax Law) |
| CH-7 | (Tax Treaties: Overview, Features, Application and
Interpretation) |
||
| 10/04/2020 | Test-5 | CH-1 | (Transfer Pricing) |
| 20/04/2020 | Test-6 | 100 Marks | Full Syllabus Test |
ELECTIVE-4 D ECONOMIC LAWS
| 02/03/2020 | Test-1 | CH-2 | The Competition Act, 2002 |
| 12/03/2020 | Test-2 | CH-3 | The Real Estate (Regulation & Development) ACT, 2016 |
| 21/03/2020 | Test-3 | CH-5 | Prevention of Money Laundering Act, 2002 |
| CH-7 | Prohibition of Benami Property Transactions Act, 1988 | ||
| 31/03/2020 | Test-4 | CH-6 | The Foreign Exchange Management Act, 1999 |
| 10/04/2020 | Test-5 | CH-4 | Insolvency and Bankruptcy Code, 2016 |
| 20/04/2020 | Test-6 | 100 Marks | Full Syllabus Test |
ELECTIVE-5 GLOBAL FINANCIAL REPORTING STANDARDS
| 02/03/2020 | TEST-1 | CH-12,16,10 | IND As On Item Impacting The Financial Statements, Business Combinations and Corporate Reconstructing, Ind AS 41 “Agriculture” (With US GAAP and corresponding IFRS) |
| 12/03/2020 | TEST-2 | CH- 6,13,15 | IND As On Measurement Based On Accounting Practices, IND As On Disclosure In The Financial Statements, Accounting For Share Based Payment, (With US GAAP and corresponding IFRS) |
| 21/03/2020 | TEST-3 | CH- 8,11,17 | IND As 101 First Time Adoption of Indian Accounting Standards, IND As On Liabilities Of The Financial Statements, Consolidated And Separate Financial Statements (With US GAAP and corresponding IFRS) |
| 31/03/2020 | TEST-4 | CH- 5,7,9 | IND As On Recognition Of Revenue In The Financial Statements , Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance”, Ind AS on Assets of the Financial Statements, (With US GAAP and corresponding IFRS) |
| 10/04/2020 | TEST-5 | CH- 3,4,14 | Framework For Preparation & Presentation Of Financial Statements , IND As On Presentation Of Items In Financial Statements, Accounting and Reporting of Financial Instruments (With US GAAP and corresponding IFRS) |
| 20/04/2020 | TEST-6 | 100 Marks | Full Syllabus Test |
Note: Students may note that at the end of certain Ind AS, appendix corresponding to relevant IFRIC /SIC has been appended. Since IFRICs/ SICs are part of IFRS, they also form part of the syllabus. Hence, ‘List of IFRICs /SICs included in the corresponding Appendices to Ind AS’ has also been uploaded on the website along with the ‘List of IFRS corresponding to Ind AS’ at the above link.
Note: In respect of Final Elective Paper 6E: Global Financial Reporting Standards (GFRS), students are advised to read Module 2 (except headings 1.1 to 1.7 of Chapter 4 Unit 1) to Module 5 of Final Paper 1: Financial Reporting (Revised Nov. 2018 edition) along with the ‘Major Differences between Ind AS and IFRS and Reason therefore’ hosted at the BOS Knowledge Portal at https://www.icai.org/post.html?post_id=14444. Reference of Ind AS material has been given because Ind AS along with the differences in Ind AS vis-à-vis IFRS is equivalent to IFRS.
NOTE : DETAILED TEST SERIES INCLUDE TESTS OF 1 HOUR 30 MINUTES EACH
FULL SYLLABUS TESTS ARE OF 3 HOUR EACH
ALL CHAPTERS MENTIONED ABOVE ARE BASED ON ICAI PRACTICE MANUAL AND STUDY MATERIAL.
DATES MENTIONED IN THE SYLLABUS ARE FLEXIBLE. STUDENT CAN ATTEMPT THE TEST AT ANY TIME AND ANY DATE TILL 30th April 2020
DETAILED TEST SERIES INCLUDE ONLY 1 FULL SYLLABUS TEST WHICH WILL BE DIFFERENT FROM 2 FULL SYLLABUS TESTS CONDUCTED IN FULL SYLLABUS TEST SERIES