schedule for step by step test series · 2021. 6. 27. · ch-1 part part -2 –a (ii) pricing...

SCHEDULE FOR STEP BY STEP TEST SERIES

CA FINAL (NEW COURSE) NOVEMBER 21

PAPER-1 FINANCIAL REPORTING

DATE

Schedule

1

DATE

Schedule

2

TEST SYLLABUS PARTICULARS

2/08/2021

PART -1 CH. 1,12

Framework for Preparation and

Presentation of Financial

Statements.

01/09/2021

Annexure : Division II of

Schedule III to the Companies

Act, 2013

Accounting and Reporting of

Financial Instruments

18/08/2021

PART -2

CH.5 UNIT 2 Ind AS 102 “Share Based

Payment”.

15/09/2021 CH.13,14 Business Combinations and

Corporate Restructuring

Consolidated and Separate

Financial Statements

02/09/2021

PART -3

CH.2,3,4,6,7,8,9,

10,11,15,16,17

Ind AS on Presentation of Items in

the Financial Statements

Ind AS 115 “Revenue from

Contracts with Customers”

Ind AS on Measurement based on

Accounting Policies

Ind AS 101 “First-time Adoption

of Indian Accounting Standards”

Ind AS on Assets of the Financial

Statements 29/09/2021

CH.5 Ind AS 41 “Agriculture”

UNIT1 Ind AS on Liabilities of the


Ind AS on Items impacting the


Ind AS on Disclosures in the


Analysis of Financial Statements

Integrated Reporting

Corporate Social Responsibility

Reporting

Unit 1 Ind AS 20 “Accounting for

Government Grants and

Disclosure of Government

Assistance”

21/09/2021 12/10/2021 FULL TEST FULL SYLLABUS


CA FINAL (NEW COURSE)NOVEMBER 21

PAPER-2 SRATEGIC FINANCIAL MANAGEMENT

Date SCHEDULE

1

Date SCHEDULE

2 TEST syllabus PARTICULARS

PART -1

CH.1-5

Financial policy and corporate

strategy.

Risk Management

04/08/2021 03/09/2021 Security Analysis

Security Valuation

Portfolio Management

20/08/2021

PART -2 CH. 6-9

Securitization

Mutual Fund

17/09/2021 Derivatives Analysis and Valuation

Foreign Exchange Exposure and

Risk Management

04/09/2021

PART -3 CH.10-14

International Financial

Management

01/09/2021 Interest Rate Risk Management

Corporate Valuation

Mergers, Acquisitions and

Corporate Restructuring

Startup Finance

23/09/2021 14/10/2021 FULL TEST FULL SYLLABUS



PAPER-3 ADVANCED AUDIT AND PROFESSIONAL ETHICS

DATE SCHEDULE

1

DATE SCHEDULE

2 TEST SYLLABUS PARTICULARS

06/08/2021

PART -1 CH.5,7,8,18

Audit of Limited

Companies

Audit Committee and

Corporate Governance

04/09/2021 Audit of Consolidated

Financial Statements Professional Ethics

23/08/2021

PART -2

Ch.1,2,3 and

Auditing Standards,

Statements and Guidance

Notes – An Overview

All SA’s Audit Planning, Strategy

and Execution

18/09/2021 Risk Assessment and

Internal Control

06/09/2021

PART -3

Ch. 4,6,9,10,11,12,13,14,

15,16,17

Special Aspects of

Auditing in an Automated

Environment04/10/2021 Audit Reports

Audit of Banks

Audit of Insurance

Companies

Audit of Non-Banking

Financial Companies Audit under Fiscal Laws

Audit of Public Sector

Undertakings Liabilities of Auditors

Chapter 15: Internal

Audit, Management and

Operational Audit

Due Diligence,

Investigation and Forensic

Audit

Peer Review and Quality

Review

27/09/2021 16/10/2021 FULL

SYLLABUS FULL SYLLABUS



PAPER-4 CORPORATE AND ECONOMIC LAWS

DATE SCHEDULE

1

DATE SCHEDULE

2


07/08/2021

PART -1

Appointment and Qualifications of

Directors Meetings of Board and its Powers

Inspection, Inquiry and

Investigation

Prevention of oppression and

mismanagement

6/09/2021

The Securities Contract

(Regulation) Act, 1956 and the

Securities Contract (Regulation)

Rules, 1957

The Securities and Exchange

Board of India

The Prevention of Money

Laundering Act, 2002

Foreign Contribution Regulation

Act, 2010 The Insolvency and Bankruptcy

Code, 2016

25/08/2021

PART -2

Appointment and Remuneration of

Managerial Personnel

Compromises, Arrangements and

Amalgamations

Removal of names of Companies

from the ROC Winding Up

20/09/2021 Companies Incorporated Outside

India Miscellaneous Provisions

The Foreign Exchange

Management Act, 1999

The Securitization and

Reconstruction of Financial Assets

and Enforcement of Security

Interest Act, 2002

The Arbitration and Conciliation

Act, 1996

08/09/2021

PART -3

Compounding Offences,

Adjudications & Special Courts

05/10/2021

National Company Law Tribunal

& Appellate Tribunal (NCLT &

NCLAT) E-Governance

Corporate Secretarial Practice,

Drafting of Notices, Resolutions,

Minutes and Reports

Companies Incorporated Outside

India Miscellaneous Provisions

SEBI (ICDR) Regulations 2009

and SEBI (LODR) Regulations,

2015

Appointment and Qualifications of

Directors (more important)

Meetings of Board and its Powers

(more important)

30/09/2021 18/10/2021 FULL TEST

FULL SYLLABUS


CA FINAL (NEW COURSE) NOVEMBER 21

PAPER-5 STRATEGIC COST MANAGEMENT AND PERFORMANCE EVALUATION

DATE SCHEDULE

1

DATE SCHEDULE

2


09/08/2021

PART -1

PART –A(I) Introduction to Strategic Cost

Management 08/09/2021 CH.1-3 Modern Business Environment

Lean System and Innovation

PART –A (II) Decision Making CH-1

PART -2

PART –A (II) Pricing Strategies/Decision CH.2

27/08/2021 22/09/2021 PART-B(I) Performance Measurement and

Evaluation CH.3,4,5 Divisional Transfer Pricing

Strategic Analysis For Operating

Income

11/09/2021

PART -3

PART –A(I) Cost Management Techniques

07/10/2021 CH.4,5 Cost Management for specific

Sector PART-B (II) Budgetary Control CH.,1,2 Standard Costing

PART-C Case Study 04/10/2021 20/10/2021

FULL TEST

FULL SYLLABUS



PAPER-7 DIRECT TAX & INTERNATIONAL TAX

DATE SCHEDULE

1

DATE SCHEDULE


11/08/2021

PART -1 MODULE -1

+MODULE -2

& CH-9,10,11

Basic Concepts

Residence and Scope of Total

Income

Income which do not form part

of income Salaries

Income from House Property

08/09/2021 Profits and Gains of Business or

Profession Capital Gains

Income From Other Sources

Aggregation of income, set off

and Carry forward of Losses

Deductions from Gross Total

Income

28/08/2021

24/09/2021

PART -2

MODULE -2

& CH-12,13,14

&

MODULE -3

Assessment of Various Entities

Charitable or Religious Trust and

Institutions , Political parties and

Electoral Trusts

Tax Planning, Tax Avoidance

,Tax Evasion

Deduction, Collection and

Recovery of Tax

Income Tax Authorities

Assessment procedure

Appeals and Revision

Settlement of Tax Cases

Penalties

Offences and Prosecution

Liabilities in Special Cases

Misc. Provisions

13/09/2021

PART -3

Transfer Pricing and other

Provisions to check Avoidance

of Tax

MODULE -4

Non Resident Taxation

Double Taxation Relief

Advance Ruling

08/10/2021 Equalization Levy

Application and Interpretation of

Tax treaties

Fundamental of base Erosion and

Profit Shifting

Overview of Model Tax

Conventions

07/10/2021 22/10/2021 FULL TEST

FULL SYLLABUS


CA FINAL (NEW COURSE)

PAPER-8 INDIRECT TAX LAWS

DATE SCHEDULE

1

DATE SCHEDULE


13/08/2021

PART -1

MODULE -1 GST in India – An

Introduction CH. 1-7 Supply under GST

Charge of GST

Exemptions from GST

Place of Supply

Time of Supply 11/09/2021

Value of Supply

Input Tax Credit MODULE-2 Registration CH-8,9,12 Payment of Tax

MODULE-3 Refund CH. 15

30/08/2021

PART -2

MODULE-2 Tax Invoice, Credit and

Debit Notes

25/09/2021 10,11,13 Accounts and Records; E-

way Bill

Returns

MODULE-3

Import and Export under

GST 14 & 16-24 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 Revision

Advance Ruling

Miscellaneous Provisions

15/09/2021

PART -3

MODULE – 4 Levy of and Exemptions

from Customs Duty

CH. 1-8 1) Unit I-Introduction to

Customs Law

2) Unit-II -Levy and

Exemptions

Types of duty

09/10/2021

Classification of Imported

and Export Goods

Valuation under the

Customs Act,1962

Importation, Exportation and

Transportation of Goods

Duty Drawback

Refund

Foreign Trade Policy

1) Unit I – Introduction to

FTP

2) Unit II – Basic Concepts

relating to Export Promotion

Schemes under FTP

11/10/2021 25/10/2021 FULL TEST

FULL SYLLABUS

schedule for step by step test series · 2021. 6. 27. · ch-1 part part -2 –a (ii) pricing...

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