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PAPER 1: ADVANCED ACCOUNTING FOR JAN 2025
BY CA HIMANI KHURANA TUTEJA

No. Chapter Name Jan-21 Jul-21 Dec-21 May-22 Nov-22 May-23 Nov-23 May-24 Sep-24
1 Introduction to AS 10 5 15 - 10 5 - - -
New
Chapter
FW for Preparation & in New
2 Presentation of F.S. Syllabus - -
New
Chapter
in New
3 Applicability of AS Syllabus - -
AS on Presentation &
Disclosure:-
AS 1: Disclosure of Acc.
4 Policies - - 5 - - 5 5 - -
AS 3: Cash Flow
5 Statements 12 5 5 5 5 10 - 7 13
AS 17: Segment
6 Reporting 5 - - 5 - 5 5 - -
AS 18: Related Party
7 Disclosures - 5 - - - 5 - - 2
As 20: Earnings Per
8 Share - - 5 5 5 - 5 4 -
AS 24: Discontinuing
9 Operations - 5 - - - - 5 - -
New
Chapter
AS 25: Interim Financial in New
10 Reporting Syllabus - -
AS on Assets:-
11 AS 2: Inventories 5 5 - 5 5 - 5 7 6
AS 10: Property, Plant
12 and Equipment 5 5 - 5 - 5 - 3 2
13 AS 13: Investment 15 20 15 5 15 10 10 - 6
14 AS 16: Borrowing Costs - - - 5 - 5 5 4 2
15 AS 19: Leases 5 - 5 5 - - - 4 2
16 AS 26: Intangible Assets 5 - 5 - - - 5 - 4
New
Chapter
AS 28: Impairment of in New
17 Assets Syllabus - -

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AS on Liabilities:-
New
Chapter
AS 15: Employee in New
18 Benefits Syllabus 5
AS 29: Prov., Cont. Liab.
19 & Cont. Assets - - - 5 5 - - - 2
AS on Items Impacting:-
AS 4: Conting. & events
20 occurring after B/S date - 5 5 - 5 - - - 2
AS 5: Net P/L for the
period, Prior period
21 items 5 - - 5 5 - 5 - -
AS 11: The effects of
22 changes in forex rates 5 - 5 - 5 5 5 - -
AS 22: Accounting for
23 taxes on income 5 5 - - 5 - 5 - 5
AS on Revenue:-
AS 7: Construction
24 contracts - 5 - 5 - 5 - 7 -
AS 9: Revenue
25 recognition - 5 5 - 5 5 - - 2
Other AS:-
AS 12: Accounting for
26 Govt. grants - 5 - 5 - 5 5 - -
AS 14: Accounting for
27 Amalgamations 25 10 20 20 5 20 5 14 14
AS for Consolidated Fin.
27 Stat. 20 20 15 15 15 30 15 14 14
Financial statements of
28 companies 5 25 20 10 25 10 25 4 16
28 Buyback of securities 10 20 15 15 5 15 5 - 9
Accounting for
29 Reconstruction of Cos. - 5 - - 20 5 20 14 6
Accounting for Branches
30 incl. Foreign Branches 5 10 10 10 10 5 10 6 6
MCQs 30

Most Important Chapters that covers atleast 50% :- Scoring and New Chapters should not be missed
Amalgamation Accounting (Very much Chances to see questions from these too) :-
Consolidation FW for Preparation & Presentation of F.S.
Financial statements of companies Applicability of AS
Buyback of securities Interim Financial Reporting
Internal Reconstruction Impairment of Assets
Branch Accounting Employee Benefits
Cash Flow Statement
Investment
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PAPER 2: CORPORATE AND OTHER LAWS FOR JAN 2025
BY CA HIMANI KHURANA TUTEJA

No. Chapter Name Jan-21 Jul-21 Dec-21 May-22 Nov-22 May-23 Nov-23 May-24 Sep-24
1 Preliminary 5 2 2 6 5 5 14 - -
2 Incorporation of Co. - 10 3 6 5 - - - 5
Prospectus and allotment
3 of securities 6 8 8 5 5 5 - 2 5
Share capital and
4 debentures 12 3 7 8 12 11 10 15 7
Acceptance of deposits by
5 Companies 9 4 5 2 4 5 4 2 11
6 Registration of charges 3 - - 4 5 5 1 - 5
Management and
7 Administration 8 9 15 7 4 8 12 13 10
Declaration and Payment
8 of dividend 5 3 2 2 6 6 - 5 5
9 Accounts of Companies 6 10 6 7 5 9 12 10 8
10 Audit and Auditors 3 8 9 10 6 3 6 8 2
New
Chapter
Companies Incorporated in New
11 Outside India Syllabus - 11
New
Chapter
The Limited Liability in New
12 Partnership Act, 2008 Syllabus 10 16
The General Clauses Act,
13 1897 7 7 7 7 7 7 8 8 12
14 Interpretation of Statutes 6 6 6 6 6 6 6 8 8
New
Chapter
The Foreign Exchange in New
15 Management Act, 1999 Syllabus 8 14

Most Important Chapters that covers atleast 50% :- Sureshot Chapters for exam in New Syllabus :-
Share capital & Debentures Companies Incorporated Outside India
Management and Administration LLP
Accounts of Companies FEMA
Audit and Auditors
The General Clauses Act, 1897
Interpretation of Statutes
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PAPER 3: TAXATION FOR JAN 2025
BY CA HIMANI KHURANA TUTEJA

No. Chapter Name Jan-21 Jul-21 Dec-21 May-22 Nov-22 May-23 Nov-23 May-24 Sep-24
Income Tax Law:-
1 Basic Concepts 2 2 2 2 3 - - - -
Residence and Scope
2 of total income 6 6 - 4 6 7 7 6 4
Incomes not form
3 part of Total Income 3 - 7 - 6 - - - -
4 Salaries 4 - 6 - 8 7 6 - 6
Income from House
5 Property 6 6 6 - - 4 - 2 6
Profits and Gains of
Business or
6 profession 12 8 5 10 8 8 10 11 -
7 Capital Gains 2 10 12 8 - - 6 8 4
Income from other
8 sources 7 - - 8 - - 7 2 1
9 Clubbing - 9 4 4 4 6 1 - 6
Set-off and carry
10 forward of losses 3 5 - 4 4 - 3 6 2
11 Deductions 2 2 2 4 3 6 5 2 2
Computation of Total
12 income, Tax Payable - - - - - 7 - - 17
Advance Tax, TDS
13 ,TCS 8 8 8 6 10 7 11 4 8
Prov. for filling ROI &
14 Self Assessm. 4 4 8 10 8 8 4 8 4

Indirect Taxes:-
GST in India - An
15 Introduction - - - 5 - - - - 3
16 Supply under GST - 6 2 4 2 15 5 5 7
17 Charge of GST 5 - 2 2 3 5 3 5 7
New
Chapter
in New
18 Place of Supply Syllabus 6 5
19 Exemptions from GST 5 5 3 - 2 4 4 5 6
20 Time of Supply 7 2 8 10 - - 2 - -

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21 Value of Supply - - - - - - - 8 2
22 Input Tax Credit 4 8 4 9 10 2 8 9 12
23 Registration 10 10 9 5 9 3 5 - 2
Tax Invoice; Credit
24 and Debit Notes 7 - 8 3 7 2 7 - 2
25 E-way Bill - - - - - - - - 2
New
Chapter
Accounts and in New
26 Records Syllabus 10
27 Payment of Tax 2 2 2 2 2 12 4 7 -
New
Chapter
in New
28 TDS, TCS Syllabus 5 5
29 Returns 3 10 5 3 8 - 5 - 2

Most Important Chapters that covers atleast 50% :- New Chapters Very Important:-
Residence and Scope of total income Place of Supply
Profits and Gains of Business or profession Accounts and Records
Capital Gains TDS, TCS
Advance Tax, TDS ,TCS
Prov. for filling ROI & Self Assessment
Supply under GST
Input Tax Credit
Registration

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PAPER 4: COST AND MANAGEMENT ACCOUNTING FOR JAN 2025
BY CA HIMANI KHURANA TUTEJA

Jan- Jul- Dec- May- Nov- May- Nov- May- Sep-

No. Chapter Name 21 21 21 22 22 23 23 24 24
1 Introduction 5 - 10 10 - 5 5 5 5
2 Material Cost 10 10 5 10 10 15 10 5 16
3 Employee Cost & Direct Exp. 10 10 10 10 6 10 10 14 10
4 Overheads: Absorption Costing 10 5 10 10 - 10 10 - 7
5 Activity based costing 10 15 10 10 19 10 15 8 8
6 Cost sheet 10 10 10 10 10 10 10 - 8
7 Cost Accounting System - 10 5 5 10 5 4 12 5
8 Unit and Batch costing - - - - - - - 4 5
9 Job costing - 5 10 5 10 10 10 - 4
10 Process and Operation Costing 5 10 5 10 10 15 5 8 12
11 Joint Product & By Product 10 5 10 5 15 5 5 5 4
12 Service costing 15 10 10 5 10 5 10 6 5
13 Standard Costing 10 10 10 15 10 10 10 6 9
14 Marginal Costing 15 15 10 10 10 5 11 11 9
15 Budget and Budgetary Control 15 10 10 10 5 10 10 4 11

Most Important Chapters that covers atleast 50% :-

Material Cost
Employee Cost
Activity based costing
Cost sheet
Process and Operation Costing
Service costing
Standard Costing
Marginal Costing
Budget

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PAPER 5: AUDITING AND ETHICS FOR JAN 2025
BY CA HIMANI KHURANA TUTEJA

Jan- Jul- Dec- May- Nov- May- Nov- May- Sep-

No. Chapter Name 21 21 21 22 22 23 23 24 24
1 Nature, Obj. & Scope of Audit 4 6 4 4 6 - 8 7 5
2 Ethics & Terms of Audit engagement - - - - - - - 3 11
3 Audit Strat., Audit Plann. & Audit Progr. - - 4 2 - 2 - 8 13
4 Risk Assess. & Internal Control 23 17 19 23 24 28 21 10 14
5 Audit Evidence 13 17 11 10 9 10 9 22 13
6 Audit Documentation - - - - - - - 3 6
7 Completion and Review - - - - - - - 3 14
8 Audit of Items of financial Statements 15 9 13 10 6 12 13 18 15
9 Audit Report 6 5 6 6 6 5 9 6 12
10 Audit of Diff. Types of Entities 8 17 10 6 4 13 14 4 8
11 Audit of Banks 4 7 4 8 4 3 - 4 7

Most Important Chapters that covers atleast 50% :-

Risk Assess. & Internal Control
Audit Evidence
Audit of Items of financial Statements
Audit Report
Audit of Diff. Types of Entities

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PAPER 6: FINANCIAL MANAGEMENT & STRATEGIC MANAGEMENT FOR JAN 2025
BY CA HIMANI KHURANA TUTEJA

Jan- Jul- Dec- May- Nov- May- Nov- May- Sep-

No. Chapter Name 21 21 21 22 22 23 23 24 24
Financial Management-
1 Scope & Obj. of Fin. Manag. 4 2 2 2 - - 4 4 2
2 Types of financing 2 4 4 2 4 8 8 6 6
3 Ratio Analysis 5 10 10 5 5 10 5 5 6
4 Cost of Capital 10 10 5 10 11 10 20 6 10
5 Capital Structure 10 5 10 10 8 10 - 4 7
6 Leverage 10 10 10 10 10 5 5 5 7
7 Investment Decisions 17 17 16 19 25 15 15 9 10
8 Dividend Decisions 5 5 5 4 - 5 10 3 4
9 Management of W.C. 9 9 10 10 9 9 5 5 10

Strategic Management-
10 Introduction to SM 10 5 5 5 10 5 10 10 9
11 Strategic Analysis: External Env. 10 10 10 10 15 10 5 10 16
12 Strategic Analysis: Internal Env. 5 5 10 10 5 5 - 10 10
13 Strategic Choices 5 5 10 10 5 5 15 10 14
14 Strategy Implem. & Evaluation 15 20 10 15 10 20 5 10 18

Most Important Chapters that covers atleast 50% :-

Cost of Capital
Leverage
Investment Decisions
Management of W.C.
Strategic Analysis: External Env.
Strategic Choices
Strategy Implem. & Evaluation

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