ABC Analysis for Final Subjects - PPT

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• ABC Analysis for Final subjects
• CA-FINAL AUDIT (old and new course)
• Topic wise in order of preference (Except SAs)-
• Professional Ethics
• The Company Audit also covered AS too.
• Audit Report
• Audit of Banks
• Audit Under Fiscal Laws
• Special Audit Assignment
• Audit under CIS
• Risk Assessment and Internal Control
• Audit of General Insurance Companies
• Special Audit Assignments
• Audit Strategy, Planning and Programming
• Other Misc. topics
• ABC Analysis according to trend of marks
  allocations

Category Topics Weightage
A Professional Ethics, The Company Audit, Audit Report, More stress on current amendments like Caro etc 40-50 Marks
B SAs with AS, Audit of Banks, Audit Under Fiscal Laws, Special Audit Assignment, Audit under CIS, 50-60 marks
2
Financial reporting (old and new course)
C Risk Assessment and Internal Control Audit of General Insurance Companies, Special Audit Assignments, Audit Strategy, Planning and Programming, Other Misc. topics etc 10-20 marks

• You have to decide a proper time management for
  each chapter and also follow the following
  preference order for good preparation.
• Value Added Statements -Economic Value Added,
  Market Value Added, Shareholders Value Added
• Share Based Payments Sums on ESOP, ESPS etc
• Miscellaneous Topics Financial Reporting by
  Mutual funds, Non-banking finance companies,
  Merchant bankers, Stock and commodity market
  intermediaries , Human Resource Accounting
• Valuation of Goodwill, Shares, Business, Brands
  etc
• Corporate Restructuring sums on capital
  reduction, demerger, buy back etc
• Accounting for Financial Instruments(AS
  30,31,32)-Sums on forex, derivative, call /put
  options etc
• Amalgamation
• Consolidated Financial Statements (Holding
  Company)
• There is also a ABC analysis of Accounting
  Standards

Category A AS 15,16, 17, 18, 19, 20, 22, 25, 26, 28
Category B AS 2, 11, 12, 13, 24, 29, 30, 31, 32
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Category C
AS 1, 3, 4, 5, 6, 7, 9, 10

• https//www.cakart.in/blog/ca-final-sfm-chapter-wi
  se- weightage/
• CA Final SFM Chapter wise weightage (old and new
  syllabus)
• Section I (5 Marks to 10 Marks)
• 1. Financial Policy and Corporate Strategy
• Strategic decision making framework
• Interface of Financial Policy and strategic
  management
• Balancing financial goals vis-à-vis sustainable
  growth.
• 2. Indian Financial System
• Introduction to Financial Market
• Role of Financial Market in Economic Development
• 3. Risk Management

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• Meaning
• Assumptions
• Theories and Principles
• Charting Techniques
• Efficient Market Hypothesis (EMH) Analysis
• 5. Security Valuation
• Theory of Valuation
• Role of Financial Market in Economic Development
• Return Concepts
• Equity Risk Premium

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• Risk Analysis of Investment in Distressed
  Securities
• Alternative Investment Strategies in context of
  Portfolio Management
• Section III (20 Marks to 25 Marks)
• 7. Securitization
• Introduction
• Concept and Definition
• Benefits of Securitization
• Participants in Securitization
• Mechanism of Securitization
• Problems in Securitization

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• Section IV (20 Marks to 30 Marks)
• 10. Foreign Exchange Exposure and Risk Management
• Exchange rate determination
• Foreign currency market
• Management of transaction, translation and
  economic exposures
• Hedging currency risk
• Foreign exchange derivatives Forward, futures,
  options and swaps
• 11. International Financial Management
• International Capital Budgeting
• International Working Capital Management

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• Ownership Restructuring
• Cross Border Mergers
• Section VI (5 Marks to 10 Marks)
• 15. International Financial Centre (IFC)
• Constituents of IFC
• Islamic Finance
• 16. Startup Finance
• Introduction including Pitch Presentation
• Sources of Funding
• Start up India Initiative

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10. Capital Budgeting ABC Analysis according to
trend of marks allocations
Category Topics Weightage
A Dividend, Leasing, Merger, Forex, Mutual Fund 40-50 Marks
B Financial Services, Security analysis, Theory portion 30-40 marks
C Derivatives, Portfolio and Capital budgeting etc 20-30 marks
Corporate and Allied Laws Topic wise in order of
preference -
Appointment qualification of directors and
Appointment remuneration of managerial
personnel
1
2
Accounts and audit
3
Meetings of board and its power
4
Dividend
5
The SEBI
6
Banking, Insurance, SRFAESI etc
7
Winding up
8
Compromises, arrangements and amalgamations
9
Prevention of oppression and mismanagement
9
10
FEMA, Competition Act
11 Other Miscellaneous topic ABC Analysis
according to trend of marks allocations
Category Topics Weightage
A Appointment qualification of directors and Appointment remuneration of managerial personnel,Accounts and audit, Meetings of board and its power 50-60 Marks
B Dividend, The SEBI, Banking, Insurance, SRFAESI etc, , Compromises, arrangements and amalgamations, Prevention of oppression and mismanagement, Winding up, 40-50 marks
C FEMA, Competition Act, Interpretation of Statutes, Deeds and documents, Money Laundering and Other Miscellaneous topic 20-30 marks

• Corporate and Economic laws
• PART 1 Corporate Laws ( 70 Marks ) Section
  A Company Law
• Section I ( 21 Marks to 25 Marks )
• Appointments and Qualification of Directors
• Appointment and Remuneration of Managerial
  Personnel
• Meeting of Board and its Power
• Section II ( 11 Marks to 14 Marks)

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• Inspection, Inquiry and Investigation
• Compromises, Arrangement and Amalgamations
• Prevention of Oppression and Mismanagement
• Section III ( 3 Marks to 7 Marks )
• Winding up
• Producer Companies
• Section IV ( 7 Marks to 11 Marks )
• Companies incorporated outside India
• Miscellaneous Provisions
• Section V ( 7 Marks to 11 Marks )
• Compounding of offence, Adjudication, Special
  Courts
• National Company of Law Tribunal and Appellate
  Tribunal

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• Section II ( 5 Marks to 8 Marks )
• The Prevention of Money Laundering Act, 2002
  (PMLA)
• Section III ( 5 Marks to 8 Marks )
• The Foreign Contribution Regulation Act, 2010
• Arbitration and Conciliation Act, 1996
• Section III ( 8 Marks to 11 Marks )
• The Insolvency and Bankruptcy code, 2016

Advanced Management Accounting Topic wise in
order of preference -
1. Transportation Problem
2. Linear Programming
3. PERT CPM
4. Simulation
5. Learning Curve
6. Developments in the Business Environment
7. Budget Budgetary Control
8. Pricing Decision Transfer pricing
9. Cost Concepts in Decision making
10. CVP Analysis and Decision making
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11. Standard Costing
ABC Analysis according to trend of marks
allocations
Category Topics Weightage
A Transportation Problem, Liner Programming, Network Analysis, Simulation, Learning Curve, Developments in the Business Environment 50-60 Marks
B Budget Budgetary Control, Pricing Decision Transfer pricing, Theory portion 30-40 marks
C Cost Concepts in Decision making, CVP Analysis and Decision making and Standard Costing etc 30-35 marks
Direct Tax Laws and International Taxation(new
and old course) PART1 (DIRECT TAX LAWS 70 MARKS)
S.No. Content Weight age Marks
1. 2. Basis of Charge, Residential Status, Income which do not form part of total income, heads of income, income of other person included in assessees total income, aggregation of income, set-off and carry forward of losses, deductions from gross total income, rebates and reliefs Special Provisions Relating to companies and certain persons other than a company. 35-45 25-32 Marks
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3. Provisions Relating to Charitable and religious trusts and institutions, political parties and electoral trusts. 5-10 4-7 Marks
4. Tax Planning, Tax Avoidance Tax Evasion. 5-10 4-7 Marks
5. Collection Recovery of Tax, Refunds. 15-20 11-14 Marks
6. Income-Tax Authorities, Procedure for assessment, 15-25 11-18 Marks
Appeals and Revision
7. Settlement of Tax Cases, Penalties, Offences
Prosecution
8. Liability in Special Cases 5-10 4-7 Marks
9. Miscellaneous Provisions and Other Provisions
PART2 (INTERNATIONAL TAXATION30 MARKS)
S.No. Content Weight age Marks
1. Taxation of International Transactions and Non- resident taxation (i) Provisions of the Income Tax Act 1961, including- Specific Provisions Relating to Non- Residents Double Taxation Relief Transfer Pricing and Other Anti-Avoidance Measures Advance Rulings (ii) Equalization Levy 60-70 18-21 Marks
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2. Overview of Model Tax Conventions OECD UN 30-40 9-12 Marks
3. Applications and interpretation of tax treaties
4. Fundamentals of Base Erosion and Profit Shifting
CA Final ISCA Important Questions Chapters /
Topics
Questions Marks
Business Governance Dimension 5 Marks
IT Steering Committee 5 Marks
COBIT 5 Enablers 6 Marks
Management Practices for Evaluating Internal Control 4 Marks
MIS and its Limitations 5 Marks
Components of an EIS 4 Marks
Transaction Processing Systems 5 Marks
Preventive Vs Boundary Controls 5 Marks
Data Integrity Policies 4 Marks
Cyber Fraud Techniques 5 Marks
Asynchronous Attacks 4 Marks
Trojan Horse, Worms and Time Bomb 4 Marks
Objectives of BCP 5 Marks
Emergency Vs Recovery Plan 4 Marks
Hot Ste Vs Warn Site 4 Marks
DRP Document Features 5 Marks
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Spiral Vs Waterfall Model 5 Marks
SDLC 5 Marks
Characteristics of Good Coded Program 4 Marks
Black Box Vs White Box Testing 5 Marks
Activities involved in Successful conversion of IS 4 Marks
Types of IS Audits 5 Marks
Snapshots, Audit Hooks 4 Marks
Continuous Audit Techniques 5 Marks
Use of E-Records in Govt Organisations 5 Marks
Section 69 of IT Act 5 Marks
Vision of National Cyber Security Policy 2013 4 Marks
Service Strategy of ITIL 4 Marks
Private Cloud 5 Marks
SaaS Vs PaaS 5 Marks
BYOD, Web 3.0, Hybrid Cloud 4 Marks
Green IT 5 Marks
Security Issues in Cloud Computing 5 Marks