Sept 25
Sept 25
Test Chapters
FM CH – 1
1 FM CH – 3
SM CH – 1
FM CH – 4
2 FM CH – 5
SM CH – 2
FM CH-6
3 FM CH – 8
SM CH – 3
FM CH – 7
4 FM CH – 2
SM CH – 4
FM CH – 9
5
SM CH - 5
Test Chapters
CH – 1
CH – 2
1 CH – 3
CH – 4
2 CH – 5
CH – 6
CH – 7
3 CH – 8
CH – 9
CH – 10
CH – 11
4 CH – 12
CH – 13
5
5 CH – 14
CH – 15
Individual Topics
Nature, Objective and Scope of Audit (SA 200)
Audit Documentation (SA 230, SCQ 1 )
Audit Strategy, Audit Planning & Audit Programme (SA 300)
Risk Assessment and Internal Control (SA 315, 320, 330)
Audit of items of Financial Statements
Audit Evidence (SA 500, 501, 505, 510, 520, 530, 550, 610)
Special Features of Audit of different types of entities
Completion and Review (SA 260,265,450,560,570,580)
Audit of Banks
Audit Report (SA 299,600,700,701,705,706,710)
Ethics and terms of Audit Engagement (SA 210,220, SQC 1)
Individual Topics
Scope and Objectives of Financial Management
Financial Analysis and Planning - Ratio Analysis
Introduction to Strategic Management
Cost of Capital
Financing Decisions - Capital Structure
Strategic Analysis : External Environment
Financing Decisions - Leverages
Dividend Decisions
Strategic Analysis : Internal Environment
Investment Decisions
Types of Financing
Strategic Choices
Management of Working Capital
Strategic Implementation and Evaluation
Individual Topics
Introduction to Cost and Management Accounting
Material Cost
Employee Cost and Direct Expenses
Overheads: Absorption Costing Method
Activity Based Costing
Cost Sheet
Cost Accounting System
Unit & Batch Costing
Job Costing
Process & Operation Costing
Joint Products & By Products
Service Costing
Standard Costing
Marginal Costing
Budget and Budgetary Control
P4
Chapter listing : Paper-4: Cost and QuickQuestion Revision Cycle
Management Accounting Notes bank I
Chapter 1: Introduction to Cost and Management Accounting
Chapter 2: Material Cost
Chapter 3: Employee Cost and Direct Expenses
Chapter 4: Overheads – Absorption Costing Method
Chapter 5: Activity Based Costing
Chapter 6: Cost Sheet
Chapter 7: Cost Accounting Systems
Chapter 8: Unit & Batch Costing
Chapter 9: Job Costing
Chapter 10: Process & Operation Costing
Chapter 11: Joint Products and By Products
Chapter 12: Service Costing
Chapter 13: Standard Costing
Chapter 14: Marginal Costing
Chapter 15: Budgets and Budgetary Control
Revision Cycle Mocktest
II III I II III
P5
Quick Revision C
Chapter listing : Paper-5: Auditing and Ethics
Notes I
Chapter 1: Nature, Objective and Scope of Audit ü
Chapter 2: Audit Strategy, Audit Planning and Audit Programme
Chapter 3: Risk Assessment and Internal Control
Chapter 4: Audit Evidence
Chapter 5: Audit of Items of Financial Statements
Chapter 6: Audit Documentation
Chapter 7: Completion and Review
Chapter 8: Audit Report
Chapter 9: Special Features of Audit of Different Type of Entities
Chapter 10: Audit of Banks
Chapter 11: Ethics and Terms of Audit Engagements
Revision Cycle Mocktest
II III IV I II III
P6
Chapter listing : Paper-6: Financial Management & Quick Revision C
Strategic Management Notes I
Chapter 1: Scope and Objectives of Financial Management
Chapter 2: Types of Financing
Chapter 3: Financial Analysis and Planning – Ratio Analysis ü
Chapter 4: Cost of Capital ü
Chapter 5: Financing Decisions – Capital Structure
Chapter 6: Financing Decisions – Leverages
Chapter 7: Investment Decisions
Chapter 8: Dividend Decision
Chapter 9: Management of Working Capital
Unit I: Introduction to Working Capital Management
Unit II: Treasury and Cash Management
Unit III: Management of Inventory
Unit IV: Management of Receivables
Unit V: Management of Payables (Creditors)
Unit VI: Financing of Working Capital
Chapter 1: Introduction to Strategic Management
Chapter 2: Strategic Analysis: External Environment
Chapter 3: Strategic Analysis: Internal Environment
Chapter 4: Strategic Choices
Chapter 5: Strategy Implementation and Evaluation
Revision Cycle Mocktest
II III IV I II III
P1 Qui
ck Revision Cycle Mocktest
Chapter listing : Paper-1: Advanced Accounting
Not I II III IV I II III
Chapter 1: Introduction to Accounting Standardses
Chapter 2: Framework for Preparation and Presentation of Financial Statements
Chapter 3: Applicability of Accounting Standards
Chapter 4: Presentation & Disclosures Based Accounting Standards
Unit 1: AS 1 Disclosure of Accounting Policies
Unit 2: AS 3 Cash Flow Statement
Unit 3: AS 17 Segment Reporting
Unit 4: AS 18 Related Party Disclosures
Unit 5: AS 20 Earnings Per Share
Unit 6: AS 24 Discontinuing Operations
Unit 7: AS 25 Interim Financial Reporting
Chapter 5: Assets Based Accounting Standards
Unit 1: Accounting Standard 2 Valuation of Inventory
Unit 2: Accounting Standard 10 Property, Plant and Equipment
Unit 3: Accounting Standard 13 Accounting for Investments
Unit 4: Accounting Standard 16 Borrowing Costs
Unit 5: Accounting Standard 19 Leases
Unit 6: Accounting Standard 26 Intangible Assets
Unit 7: Accounting Standard 28 Impairment of Assets
Chapter 6: Liabilities Based Accounting Standards
Unit 1:AS 15 Employee Benefits
Unit 2: AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets
Chapter 7: Accounting Standards Based on Items Impacting Financial Statement
Unit 1: AS 4 Contingencies and Events occurring after the Balance Sheet Date
Unit 2: AS 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
Unit 3: AS 11 The Effects of Changes in Foreign Exchange Rates
Unit 4: AS 22 Accounting for Taxes on Income
Chapter 8: Revenue Based Accounting Standards
Unit 1: Accounting Standard 7 Construction Contracts
Unit 2: Accounting Standard 9 Revenue Recognition
Chapter 9: Other Accounting Standards
Unit 1: Accounting Standard 12 Accounting for Government Grants
Unit 2: Accounting Standard 14 Accounting for Amalgamations
Chapter 10: Accounting Standards for Consolidated Financial Statement
Unit 1: AS 21 Consolidated Financial Statements
Unit 2: AS 23 Accounting for Investments in Associates in Consolidated Financial Statements
Unit 3: AS 27 Financial Reporting of Interests in Joint Ventures
Chapter 11: Financial Statements of Companies
Unit 1: Preparation of Financial Statements
Unit 2: Cash Flow Statement
Chapter 12: Buyback of Securities
Chapter 13: Amalgamation of Companies
Chapter 14: Accounting for Reconstruction of Companies
Chapter 15: Accounting for Branches including Foreign Branches
licies
P2
Quick Revision
Chapter listing : Paper-2: Corporate and Other Laws
Notes I
Chapter 1: Preliminary
Chapter 2: Incorporation of Company and Matters Incidental Thereto
Chapter 3: Prospectus and Allotment of Securities
Chapter 4: Share Capital and Debentures
Chapter 5: Acceptance of Deposits by Companies
Chapter 6: Registration of Charges
Chapter 7: Management & Administration
Chapter 8: Declaration and Payment of Dividend
Chapter 9: Accounts of Companies
Chapter 10: Audit and Auditors
Chapter 11: Companies Incorporated Outside India
Chapter 12: The Limited Liability Partnership Act, 2008
Chapter 1: The General Clauses Act, 1897
Chapter 2: Interpretation of Statutes
Chapter 3: The Foreign Exchange Management Act, 1999
Revision Cycle Mocktest
II III IV I II III
P3
Chapter listing : Paper-4: Taxation
otal Income
d of Losses
ollection at Source
sessment
t Source
252