BHAGYA ACHIEVERS TEST SERIES

CA-Final Individual Test Series

Paper 1: FINANCIAL REPORTING
TEST NO. CHAPTER NO. CHAPTER NAME

Test 1 Chapter 1
Conceptual Framework for Financial Reporting under Indian Accounting
Test 2 Chapter 2 Ind AS on Presentation of General Purpose Financial Statements
Test 3 Chapter 3 Indas 115 Revenue from Contracts with Customers
Test 4 Chapter 4 Ind AS on Measurement based on Accounting Policies
Test 5 Chapter 5 Other Indian Accounting Standards
Test 6 Chapter 6 Indas 101 First time Adoption of Indian Accounting Standards
Ind AS on Assets of the Financial Statements
Indas 2: Inventories
Test 7 Chapter 7 Unit - I Indas 16: Property, Plant And Equipment
Indas 116: Leases
Indas 40: Investment Property

Chapter 7 Unit - Indas 23: Borrowing Costs

Test 8 Indas 36: Impairment Of Assets
II
Indas 38: Intangible Assets
Indas 105:Non-Current Assets Held For Sale And Discontinued Operations
Test 9 Chapter 8 Ind AS 41 Agriculture
Test 10 Chapter 9 Ind AS on Liabilities of the Financial Statements
Test 11 Chapter 10 Ind AS on Items impacting the Financial Statements
Test 12 Chapter 11 Ind AS on Disclosures in the Financial Statements
Test 13 Chapter 12 Accounting and Reporting of Financial Instruments
Test 14 Chapter 13 Business Combinations And Corporate Restructuring
Test 15 Chapter 14 Consolidated and Separate Financial Statements of Group Entities
Test 16 Chapter 15 Analysis Of Financial Statements
Test 17 Chapter 16 Integrated Reporting
Test 18 Chapter 17 Corporate Social Responsibility Reporting
Test 19 Full Syllabus

Paper 2: STRATEGIC FINANCIAL MANAGEMENT

TEST NO. CHAPTER NO. CHAPTER NAME
Test 1 Chapter 1 Financial Policy and Corporate Strategy
Test 2 Chapter 2 Risk Management
Test 3 Chapter 3 Security Analysis
Test 4 Chapter 4 Security Valuation
Test 5 Chapter 5 Portfolio Management
Test 6 Chapter 6 Securitization
Test 7 Chapter 7 Mutual Funds
Test 8 Chapter 8 Derivatives Analysis and Valuation
Test 9 Chapter 9 Foreign Exchange Exposure and Risk Management
Test 10 Chapter 10 International Financial Management

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Test 11 Chapter 11 Interest Rate Risk Management
Test 12 Chapter 12 Corporate Valuation
Test 13 Chapter 13 Mergers, Acquisitions and Corporate Restructuring
Test 14 Chapter 14 Startup Finance
Test 15 Full Syllabus

Paper 3: ADVANCED AUDITING AND PROFESSIONAL ETHICS

TEST NO. CHAPTER NO. CHAPTER NAME
Test 1 Chapter 1 Auditing Standards, Statements and Guidance Notes – An Overview
Test 2 Chapter 2 Audit Planning, Strategy and Execution
Test 3 Chapter 3 Risk Assessment and Internal Control
Test 4 Chapter 4 Special Aspects of Auditing in an Automated Environment
Test 5 Chapter 5 Audit of Limited Companies
Test 6 Chapter 6 Audit Reports
Test 7 Chapter 7 Audit Committee and Corporate Governance
Test 8 Chapter 8 Audit of Consolidated Financial Statements
Test 9 Chapter 9 Audit of Banks
Test 10 Chapter 10 Audit of Insurance Companies
Test 11 Chapter 11 Audit of Non Banking Financial Companies
Test 12 Chapter 12 Audit under Fiscal Laws
Test 13 Chapter 13 Audit of Public Sector Undertakings
Test 14 Chapter 14 Liabilities of Auditors
Test 15 Chapter 15 Internal Audit, Management and Operational Audit
Test 16 Chapter 16 Due Diligence, Investigation and Forensic Audit
Test 17 Chapter 17 Peer Review and Quality Review
Test 18 Chapter 18 Professional Ethics
Test 19 Full Syllabus

Paper 4: CORPORATE AND ECONOMIC LAWS

CORPORATE LAWS
TEST NO. CHAPTER NO. CHAPTER NAME
Test 1 Chapter 1 Appointment and Qualifications of Directors
Test 2 Chapter 2 Appointment and remuneration of Managerial Personnel
Test 3 Chapter 3 Meetings of Board and its powers
Test 4 Chapter 4 Inspection, inquiry and Investigation
Test 5 Chapter 5 Compromises, Arrangements and Amalgamations
Test 6 Chapter 6 Prevention of Oppression and Mismanagement
Test 7 Chapter 7 Winding Up
Test 8 Chapter 9 Companies incorporated outside India
Test 9 Chapter 10 Miscellaneous Provisions
Test 10 Chapter 11 Compounding of offences, Adjudication, Special Courts
Test 11 Chapter 12 National Company Law Tribunal and Appellate Tribunal

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Test 12 Chapter 13 Corporate Secretarial Practice- Drafting of Notices, Resolutions, Minutes and
Reports

Test 13 Chapter 2 The Securities Exchange Board of India Act, 1992 and SEBI (Listing
Obligations and Disclosure Requirement) Regulations, 2015
ECONIMIC LAW
Test 14 Chapter 1 The Foreign Exchange Management Act, 1999
Test 15 Chapter 3 The Prevention of Money Laundering Act, 2002
Test 16 Chapter 4 The Foreign Contribution Regulation Act, 2010
Test 17 Chapter 5 The Arbitration and Conciliation Act, 1996
Test 18 Chapter 6 The Insolvency and Bankruptcy Code, 2016
Test 19 Full Syllabus

Paper 5: STRATEGIC COST MANAGEMENT AND PERFORMANCE EVALUATION

TEST NO. CHAPTER NO. CHAPTER NAME
Test 1 Chapter 1 Introduction to Strategic Cost Management
Test 2 Chapter 2 Modern Business Environment
Test 3 Chapter 3 Lean System and Innovation
Test 4 Chapter 4 Cost Management Techniques
Test 5 Chapter 5 Decision Making
Test 6 Chapter 6 Pricing Decision
Test 7 Chapter 7 Performance Measurement and Evaluation
Test 8 Chapter 8 Divisional Transfer Pricing
Test 9 Chapter 9 Strategic Analysis of Operating Income
Test 10 Chapter 10 Budgetary Control
Test 11 Chapter 11 Standard Costing
Test 12 Chapter 12 Case Study
Test 13 Full Syllabus

Paper 7: Direct TAX & INTERNATIONAL TAX

TEST NO. CHAPTER NO. CHAPTER NAME
Test 1 DT Chapter 1 Basic Concepts
Test 2 DT Chapter 2 Residence and Scope of Total Income
Test 3 DT Chapter 3 Incomes which do not form part of Total Income
Test 4 DT Chapter 4 Salaries
Test 5 DT Chapter 5 Income from House Property
Test 6 DT Chapter 6 Profits and Gains of Business or Profession
Test 7 DT Chapter 7 Capital Gains
Test 8 DT Chapter 8 Income from Other Sources
Test 9 DT Chapter 9 Income of Other Persons included in assessee’s Total Income
Test 10 DT Chapter 10 Aggregation of income; set-off, or carry forward and set-off, of Losses
Test 11 DT Chapter 11 Deductions from Gross Total Income
Test 12 DT Chapter 12 Assessment of Various Entities

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Test 13 DT Chapter 13 Assessment of Charitable or Religious Trusts or Institutions, Political Parties
and Electoral Trusts
Test 14 DT Chapter 14 Tax Planning, Tax Avoidance & Tax Evasion
Test 15 DT Chapter 15 Deduction, Collection and Recovery of tax
Test 16 DT Chapter 16 Income-tax Authorities
Test 17 DT Chapter 17 Assessment Procedure
Test 18 DT Chapter 18 Appeals and Revision
Test 19 DT Chapter 19 Dispute Resolution
Test 20 DT Chapter 20 Penalties
Test 21 DT Chapter 21 Offences and Prosecution
Test 22 DT Chapter 22 Liability in Special Cases
Test 23 DT Chapter 23 Miscellaneous Provisions
INTERNATIONAL TAXATION
Test 24 IT Chapter 1 Transfer Pricing & Other Anti-Avoidance Measures
Test 25 IT Chapter 2 Non-resident Taxation
Test 26 IT Chapter 3 Double Taxation Relief
Test 27 IT Chapter 4 Advance Rulings
Test 28 IT Chapter 5 Equalisation levy
Test 29 IT Chapter 6 Application and Interpretation of Tax Treaties
Test 30 IT Chapter 7 Fundamentals of Base Erosion and Profit Shifting
Test 31 IT Chapter 8 Overview of Model Tax Conventions
Test 32 Full Syllabus

Paper 8: INDIRECT TAX LAWS

GST
TEST NO. CHAPTER NO. CHAPTER NAME
Test 1 Chapter 1 GST in India – An Introduction
Test 2 Chapter 2 Supply under GST
Test 3 Chapter 3 Charge of GST
Test 4 Chapter 4 Exemptions from GST
Test 5 Chapter 5 Place of Supply
Test 6 Chapter 6 Time of Supply
Test 7 Chapter 7 Value of Supply
Test 8 Chapter 8 Input Tax Credit
Test 9 Chapter 9 Registration
Test 10 Chapter 10 Tax Invoice, Credit and Debit Notes
Test 11 Chapter 11 Accounts and Records; E-way Bill
Test 12 Chapter 12 Payment of Tax
Test 13 Chapter 13 Returns
Test 14 Chapter 14 Import and Export under GST
Test 15 Chapter 15 Refunds
Test 16 Chapter 16 Job Work
Test 17 Chapter 17 Assessment and Audit

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CA-Final Individual Test Series
Test 18 Chapter 18 Inspection, Search, Seizure and Arrest
Test 19 Chapter 19 Demands and Recovery
Test 20 Chapter 20 Liability to Pay Tax in Certain Cases
Test 21 Chapter 21 Offences and Penalties
Test 22 Chapter 22 Appeals and Revision
Test 23 Chapter 23 Advance Ruling
Test 24 Chapter 24 Miscellaneous Provisions
CUSTOMES & FTP
Test 25 Chapter 1 Levy of and Exemptions from Customs Duty
Test 26 Chapter 2 Types of Duty
Test 27 Chapter 3 Classification of Imported and Export Goods
Test 28 Chapter 4 Valuation under the Customs Act, 1962
Test 29 Chapter 5 Importation, Exportation and Transportation of Goods
Test 30 Chapter 6 Warehousing
Test 31 Chapter 7 Duty Drawback
Test 32 Chapter 8 Refund
Test 33 Chapter 9 Foreign Trade Policy
Test 34 Full Syllabus

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