SUBJECTS A CATEGORY B CATEGORY C CATEGORY

CHAPTERS(55 TO 70 CHAPTERS(25 TO CHAPTERS(15 TO 20

MARKS) 35) MARKS)
PRINCIPLES AND Rectification of Errors Accounting Meaning and Scope
PRACTICE OF Concepts, Principles of Accounting
ACCOUNTING Bank Reconciliation and Conventions
Statement Contingent Assets
Capital and Revenue and Contingent
Inventories Expenditure and Liabilities
Receipts
Depreciation and Accounting Policies
Amortisation Trial Balance
Accounting as a
Bills of Exchange and Cash Book Measurement
Promissory Notes Discipline – Valuation
Financial Statements Principles,
Final Accounts of of Non-for-Profit Accounting Estimates
Non-Manufacturing Organisations
Entities Accounting
Accounts from Standards
Final Accounts of Incomplete Records
Manufacturing Basic Accounting
Entities
 Basic Accounting
Entities Procedures – Journal
entries
Admission of New
Partner Ledgers

Retirement of Partner Subsidiary Books

Death of Partner Introduction to

Partnership Accounts
Dissolution of
Partnership Firm and Treatment of Goodwill
LLPs in Partnership
Accounts
Issue, Forfeiture and
Re-Issue of Shares Introduction to
Company Accounts
Issue of Debentures

Accounting for Bonus

Issue and Right Issue

Redemption of
Preference Shares
 Redemption of
Debentures
BUSINESS LAWS Consideration Nature of Contract Indian Regulatory
Framework
Other Essential Contingent and Quasi
Elements of A Breach of Contract
Contract Contract of Indemnity and its Remedies
and Guarantee
Performance of Formation of the
Contract Bailment and Pledge Contract of Sale

Conditions & Agency The limited Liability

Warranties Partnership Act, 2008
Unpaid Seller
Transfer of The Negotiable
Ownership and General Nature of Instruments Act, 1881
Delivery of Goods Partnership

Relations of Partners

Registration and
Dissolution of a Firm
 Dissolution of a Firm

The Companies Act,

2013
QUANTITATIVE MATHEMATICS: MATHEMATICS: MATHEMATICS:
APTITUDE Ratio logarithms Basics of Limits and
Continuity
Proportion Annuity
Basic Concepts of
Indices Quadratic Equations Differential and
integral
Simple Interest Basic Concepts of Calculus
Permutations and
Compound Interest Combinations STATISTICS:
Sampling
Linear Equations STATISTICS:
Probability Theoretical
Cubic Equations Distributions

Arithmetic
Progression

Geometric
Progression
Progression

Sets, Functions and

Relations

LOGICAL
REASONING:
Number Series,
Coding and Decoding
and Odd Man
Out

Direction Tests

Seating
Arrangements

Blood Relations

STATISTICS:
Statistical Description
of Data
 Measures of Central
Tendency and
Dispersion

Index Number
BUSINESS Nature & Scope of Price Determination Business Cycles
ECONOMICS Business Economics in Different Markets
Indian Economy
Theory of Demand Public Finance
and Supply
International Trade
Theory of Production
and Cost

Determination of
National Income

Money Market
CA INTERMEDIATE

SUBJECTS A CATEGORY B CATEGORY C CATEGORY

CHAPTERS(50 – 55 CHAPTERS (30 – 35 CHAPTERS (15 – 20
Marks) Marks) Marks)
ADVANCED Financial statements Accounting for AS 4: Contingencies
ACCOUNTING of companies Branches including and events occurring
Foreign Branches after
Amalgamation(incl. the balance sheet
AS 14) Buyback of securities date

Accounting AS 20: Earnings Per Introduction to

Standards for Share Accounting
Consolidated Standards
Financial AS 2: Inventories
Statements(incl. AS Framework for
21, 23, 27) AS 10: Property, plant preparation and
and equipment presentation of
Accounting for Financial Statements
Reconstruction of AS 16: Borrowing
Companies costs Applicability of
Accounting
AS 13: Investment AS 19: Leases Standards

AS 3: Cash Flow AS 15 Employee AS 1: Disclosure of

Statements Benefits Accounting policies

AS 11: The effects of AS 17: Segment

changes in forex rates
 AS 17: Segment
changes in forex rates Reporting

AS 9: Revenue AS 18: Related Party

recognition Disclosures

AS 12: Accounting for AS 24: Discontinuing

government grants Operations

AS 29: Provisions, AS 25 Interim

Contingent Liabilities Financial Reporting
and
Contingent Assets AS 26: Intangible
Assets
AS 7: Construction
contracts AS 28 Impairment of
Assets
AS 22: Accounting for
taxes on income AS 5: Net Profit or
loss for the period,
Prior period items and
Changes in
accounting policies
CORPORATE AND The Limited Liability Companies Prospectus and
OTHER LAWS Partnership Act, 2008 Incorporated Outside allotment of
India securities
The General Clauses
Act, 1897 Declaration and Preliminary
Payment of dividend
The Foreign Exchange Incorporation of
Management Act, Interpretation of Company and matters
1999 Statutes incidental thereto

Share capital and Acceptance of

debentures deposits by
Companies
Management and
Administration Registration of
charges
Accounts of
Companies
DIRECT & INDIRECT INCOME TAX: INCOME TAX: INCOME TAX:
TAXATION Residence and Scope Income from House Basic Concepts
of total income Property
Incomes which do not
Salaries Capital Gains
 Incomes which do not
Salaries Capital Gains form part of Total
Income
Profits and Gains of Income from Other
Business or sources Computation of Total
Profession Aggregation of income and Tax
income, set-off and Payable
Deductions from carry forward of
Gross Total Income losses Income of Other
persons included in
Advance Tax, Tax Provisions for filling assessee’s total
deduction at source return of income and income
and introduction to self
tax collection at assessment GST:
source GST in India – An
GST: Introduction
GST: Registration
Supply under GST Returns
Charge of GST
Exemptions from GST Tax Invoice: Credit
Place of Supply and Debit Notes
Time of Supply
Tax deduction at Accounts and
Value of Supply source and tax Records
collection at source
 source and tax Records
collection at source
Input Tax Credit
E-Way Bill
Payment of tax
COST AND Material Cost Activity Based Introduction to Cost
MANAGEMENT costing and Management
ACCOUNTING Employee Cost Accounting
Service Costing
Overheads: Cost Accounting
Absorption Costing Process and System
Method Operation costing
Unit and Batch
Cost Sheet Joint Product & By costing
Product
Marginal Costing Job costing

Standard Costing

Budget and
Budgetary control
AUDITING AND Risk Assessment and Nature, Objective and Ethics and Terms of
ETHICS Internal Control Scope of Audit Audit engagement
 Scope of Audit Audit engagement

Audit of Items of Audit Report Audit Strategy, Audit

financial Statements Planning and Audit
Completion and Programme
Audit of Different Review
types of entities
Audit Documentation
Audit Evidence

Audit of Banks
FINANCIAL FM: FM: FM:
MANAGEMENT & Investment Decisions Financial Analysis and Scope and Objectives
STRATEGIC Planning – Ratio of Financial
MANAGEMENT Cost of Capital Analysis Management

Management of Financing Decisions – Types of financing

Working Capital Leverages
SM:
Financing Decisions – Dividend Decisions Strategic Analysis:
Capital Structure Internal Environment
SM:
SM: Strategy
Introduction to Implementation and
 Introduction to Implementation and
Strategic Evaluation
Management

Strategic Analysis:
External Environment

Strategic Choices
CA FINAL

SUBJECTS A CATEGORY B CATEGORY C CATEGORY

CHAPTERS(50 – 55 CHAPTERS(30 – 35 CHAPTERS (15 – 20
Marks) Marks) Marks)
FINANCIAL Ind AS 109 (Financial Ind AS 108 (Operating Ind AS 101,
REPORTING Instruments) Segments) Accounting &
Technology, Ind AS
Ind AS 102 (Share Ind AS 8 (Accounting 38, Ind AS 113
Based Payment) Policies, Changes in
Estimates & Errors)
Ind AS 103 (Business Ind AS 10, Ind AS 37,
Combinations) Ind AS 21 (The Effect Ind AS 24,
of Changes in Foreign Introduction to Ind AS
Ind AS 115 (Revenue Exchange Rate)
from Contracts with Ind AS 40, Ind AS 1,
Customers) Ind AS 7 (Statement
 Ind AS 40, Ind AS 1,
Customers) Ind AS 7 (Statement Ind AS 34, Ind AS 105,
of Cash Flows) Ind AS 20
Ind AS 116 (Leases)
Ind AS 16 (PPE)
Conceptual
Framework for FR Ind AS 23 (Borrowing
under Ind AS Cost)

Professional & Ethical Ind AS 19 (Employee

Duty of a CA Benefits)

Ind AS 33 (EPS) Ind AS 41

(Agriculture)
Ind AS 36
(Impairment of Ind AS 2 (Inventories)
Assets)

Ind AS 12 (Income
Taxes)

Analysis of Financial
Statements

Ind AS 110, 28, 111

 Ind AS 110, 28, 111
(Consolidated
Financial Statements)
ADVANCED Security Valuation Interest Rate Risk Forex
FINANCIAL Management (IRRM)
MANAGEMENT Portfolio Security Analysis
Management International Financial
Management (IFM)
Mutual Funds

Business Valuation

Mergers, Acquisitions
& Corporate
Restructuring

Derivatives Analysis
and Valuation

Advanced Capital
Budgeting Decisions

Financial Policy
 Financial Policy

Risk Management,

Securitization

Startup Finance
ADVANCED SA (SQC 1, 240, 250, SA (220, 265, 320, SA (200, 210, 230,
AUDITING, 299, 315, 505, 540, 330, 402, 501, 520, 260, 300, 450, 500,
ASSURANCE AND 550, 560, 570, 620, 530, 610, 706, 805) 510, 580, 600, 700,
PROFESSIONAL 701, 705, 720, 800) 710, 810)
ETHICS Internal Audit
Professional Ethics NBFC
Review of Financial
Prospective Financial Information (SRE) Due Diligence
Information & Other
Assurance Services Related Services Risk Assessment &
(SAE) (SRS) Internal Control

Digital Auditing & Audit of Banks

Assurance
Investigation &
Emerging Areas: SDG Forensic
& ESG Assurance
 & ESG Assurance

Group Audits

Audit of Public Sector

Undertakings

Reporting (Framing of
Report and CARO)
DIRECT TAX LAWS Double Tax Relief Capital Gains Advance Rulings
AND INTERNATIONAL
TAXATION Transfer Pricing IFOS Dispute Resolution

NR Taxation Miscellaneous Income Tax

Provisions Authorities
Equalisation Levy
Tax Planning, Tax Penalties and
PGBP Evasion & Tax Prosecution
Avoidance (GAAR)
Various Entities Setoff
Return Filing &
Charitable Trust Assessment Clubbing
Procedure
TDS & TCS
 Procedure
TDS & TCS Basic Concepts &
Tax Audit and Ethical Exempt Income
The Black Money & Compliances
Imposition of Tax Law Application &
Appeals & Revision Interpretation of Tax
Treaties

Fundamentals of
BEPS

Overview of Model
Tax Conventions

Latest Developments
in International
Taxation

Case Law
INDIRECT TAX LAWS Goods and Service Goods and Service Goods and Service
Tax (GST): Tax (GST): Tax (GST):
Supply under GST Time of Supply Tax Invoice, Debit
note and Credit note
Charge under GST Place of Supply
 note and Credit note
Charge under GST Place of Supply
\ Returns
Exemption From GST Account and records
and E-way Bill Inspection, Search
Value of Supply and Seizure
Import and Export
Input Tax Credit under GST Liability in Certain
cases
Registration Appeals & Revision
Job work
Refund Under GST Payment of Tax
Miscellaneous
Assessment and Advance Ruling provisions
Audit
Customs: Customs:
Demand and Warehousing Classification
Recovery
Foreign Trade Policy Refund under
Offence and penalty Customs
and Ethical Aspects
under GST

Customs:
Safeguard duty and
 Safeguard duty and
Anti-dumping duty

Levy and Exemption

Valuations under
Custom

Import and export

under customs
INTEGRATED NA NA NA
BUSINESS SOLUTION