CHAPTERWISE SCHEDULE

CA FINAL (OLD COURSE)

FINANCIAL REPORTING
SHARE BASED PAYMENTS
18/8/2018 TEST - 1 DEVELOPMENTS IN FINANCIAL REPORTING
NBFC AND MERCHANT BANKER

CORPORATE FINANCIAL REPORTING

27/8/2018 TEST - 2 ACCOUNTING FOR CORPORATE RESTRUCTURING
ACCOUNTING AND REPORTING OF FINANCIAL
INSTRUMENTS

CONSOLIDATED FINANCIAL STATEMENTS OF GROUP

5/9/2018 TEST - 3 COMPANIES
MUTUAL FUNDS, STOCK & COMMODITY MARKET

VALUATION
14/9/2018 TEST - 4 ACCOUNTING STANDARDS AND GUIDANCE NOTES {AS - (1
TO 17)} (INCLUDES CORRESPONDING IND AS)

ACCOUNTING STANDARDS AND GUIDANCE NOTES {AS -

23/9/2018 TEST - 5 (18 TO 29)} (INCLUDES CORRESPONDING IND AS)
NDIAN ACCOUNTING STANDARDS (IND AS)
GUIDANCE NOTES

2/10/2018 TEST - 6 FULL SYLLABUS TEST

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STRATEGIC FINANCIAL MANAGEMENT

20/8/2018 TEST - 1 FINANCIAL POLICY AND CORPORATE STRATEGY

PROJECT PLANNING AND CAPITAL BUDGETING
INDIAN CAPITAL MARKET

29/8/2018 TEST - 2 LEASING DECISIONS

DIVIDEND DECISIONS

SECURITY ANALYSIS
7/9/2018 TEST - 3 PORTFOLIO THEORY

FINANCIAL SERVICES IN INDIA

16/9/2018 TEST - 4 MUTUAL FUNDS
MONEY MARKET OPERATIONS

FOREIGN DIRECT INVESTMENT (FDI), FOREIGN INSTITUTIONAL

INVESTMENT (FIIS) AND INTERNATIONAL FINANCIAL
25/9/2018 TEST - 5 MANAGEMENT
FOREIGN EXCHANGE EXPOSURE AND RISK MANAGEMENT
MERGERS, ACQUISITIONS & RESTRUCTURING

6/10/2018 TEST - 6 FULL SYLLABUS TEST

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Advanced Auditing and Professional Ethics

AUDITING STANDARDS, STATEMENTS AND GUIDANCE

NOTES – AN OVERVIEW
22/8/2018 TEST - 1 AUDIT STRATEGY, PLANNING AND PROGRAMMING
RISK ASSESSMENT AND INTERNAL CONTROL
AUDIT OF NON BANKING FINANCIAL COMPANIES
SPECIAL AUDIT ASSIGNMENTS

31/8/2018 TEST - 2 AUDIT UNDER COMPUTERISED INFORMATION SYSTEM (C

IS) ENVIRONMENT
SPECIAL AUDIT TECHNIQUES
AUDIT UNDER FISCAL LAWS
AUDIT OF PUBLIC SECTOR UNDERTAKINGS

THE COMPANY AUDIT

9/9/2018 TEST - 3 LIABILITIES OF AUDITORS
AUDIT REPORT
AUDIT OF CO-OPERATIVE SOCIETIES

AUDIT COMMITTEE AND CORPORATE GOVERNANCE

AUDIT OF CONSOLIDATED FINANCIAL STATEMENTS
18/9/2018 TEST - 4 AUDIT OF BANKS
AUDIT OF GENERAL INSURANCE COMPANIES
COST AUDIT

INTERNAL AUDIT, MANAGEMENT AND OPERATIONAL

AUDIT
27/9/2018 TEST - 5 INVESTIGATION AND DUE DILIGENCE
PEER REVIEW
PROFESSIONAL ETHICS

10/10/2018 TEST - 6 FULL SYLLABUS TEST

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CORPORATE AND ALLIED LAW

DECLARATION AND PAYMENT OF DIVIDEND

ACCOUNTS AND AUDIT
24/8/2018 TEST - 1 INSPECTION INQUIRY AND INVESTIGATION
INTERPRETATION OF STATUTES, DEEDS AND DOCUMENTS
INSOLVENCY AND BANKRUPTCY CODE

APPOINTMENT AND QUALIFICATION OF DIRECTORS

2/9/2018 TEST - 2 APPOINTMENT AND REMUNERATION OF MANAGERIAL
PERSONNEL
MEETINGS OF BOARD AND ITS POWERS

COMPROMISES, ARRANGEMENTS AND AMALGAMATIONS

11/9/2018 TEST - 3 PREVENTION OF OPPRESSION AND MISMANAGEM ENT
WINDING UP
PRODUCER COMPANIES

COMPANIES INCORPORATED OUTSIDE INDIA

OFFENCES AND PENALTIES
E-GOVERNANCE
NATIONAL COMPANY LAW TRIBUNAL AND APPELLATE
20/9/2018 TEST - 4 TRIBUNAL
SPECIAL COURTS
MISCELLANEOUS PROVISIONS
CORPORATE SECRETARIAL PRACTICE-DRAFTING OF
RESOLUTION, MINUTES, NOTICES AND REPORTS

THE SECURITIES AND EXCHANGE BOARD OF INDIA (SEBI)

ACT, 1992
THE SECURITIES CONTRACTS (REGULATION) ACT, 1956
THE FOREIGN EXCHANGE MANAGEMENT ACT, 1999
THE COMPETITION ACT, 2002
29/9/2018 TEST - 5 OVERVIEW OF BANKING REGULATION ACT, 1949, THE
INSURANCE ACT, 1938, THE INSURANCE REGULATORY
AND DEVELOPMENT AUTHORITY ACT, 1999, THE
SECURITISATION AND RECONSTRUCTION OF FINANCIAL
ASSETS AND ENFORCEMENT OF SECURITY INTEREST
ACT, 2002

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 PREVENTION OF MONEY LAUNDERING ACT, 2002

14/10/2018 TEST - 6 FULL SYLLABUS TEST

ADVANCED MANAGEMENT ACCOUNTING

DEVELOPMENTS IN THE BUSINESS ENVIRONMENT

19/8/2018 TEST - 1 PROFITABILITY ANALYSIS - PRODUCT WISE / SEGMENT
WISE / CUSTOMER WISE

BUDGET & BUDGETARY CONTROL

28/8/2018 TEST - 2 COSTING OF SERVICE SECTOR
LINEAR PROGRAMMING

TRANSFER PRICING
6/9/2018 TEST - 3 UNIFORM COSTING AND INTER FIRM COMPARISON
THE TRANSPORTATION PROBLEM

DECISION MAKING USING COST CONCEPTS AND CVP

ANALYSIS
15/9/2018 TEST - 4 PRICING DECISIONS
CRITICAL PATH ANALYSIS
PROGRAM EVALUATION AND REVIEW TECHNIQUE

STANDARD COSTING
24/9/2018 TEST - 5 THE ASSIGNMENT PROBLEM
SIMULATION
LEARNING CURVE THEORY

4/10/2018 TEST - 6 FULL SYLLABUS TEST

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ISCA

CONCEPTS OF GOVERNANCE AND MANAGEMENT OF

21/8/2018 TEST - 1 INFORMATION SYSTEMS
INFORMATION SYSTEMS CONCEPTS

PROTECTION OF INFORMATION SYSTEMS

30/8/2018 TEST – 2 BUSINESS CONTINUITY PLANNING AND DISASTER
RECOVERY PLANNING

PROTECTION OF INFORMATION SYSTEMS

8/9/2018 TEST – 3 ACQUISITION, DEVELOPMENT AND IMPLEMENTAT
ION OF INFORMATION SYSTEMS

17/9/2018 TEST - 4 AUDITING OF INFORMATION SYSTEMS

EMERGING TECHNOLOGIES

26/9/2018 TEST - 5 INFORMATION TECHNOLOGY REGULATORY ISSUES

8/10/2018 TEST - 6 FULL SYLLABUS TEST

DIRECT TAX

PROFITS AND GAINS OF BUSINESS OR PROFESSION

DEDUCTIONS FROM GROSS TOTAL INCOME
23/8/2018 TEST - 1 TAX PLANNING, TAX AVOIDANCE & TAX EVASION
SETTLEMENT OF TAX CASES
PENALTIES

BASIC CONCEPTS
RESIDENCE AND SCOPE OF TOTAL INCOME
1/9/2018 TEST - 2 SALARIES
INCOME FROM HOUSE PROPERTY

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 CAPITAL GAINS
OFFENCES AND PROSECUTION
LIABILITY IN SPECIAL CASES

INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME

INCOME FROM OTHER SOURCES
INCOME OF OTHER PERSONS INCLUDED IN ASSESSEE’S
TOTAL INCOME
10/9/2018 TEST - 3 AGGREGATION OF INCOME; SET-OFF, OR CARRY
FORWARD AND SET-OFF, OF LOSSES
ASSESSMENT OF VARIOUS ENTITIES
ASSESSMENT OF CHARITABLE OR RELIGIOUS TRUSTS OR
INSTITUTIONS, POLITICAL PARTIES AND ELECTORAL
TRUSTS

DEDUCTION, COLLECTION AND RECOVERY OF TAX

INCOME-TAX AUTHORITIES
19/9/2018 TEST - 4 ASSESSMENT PROCEDURE
APPEALS AND REVISION
MISCELLANEOUS PROVISIONS

NON-RESIDENT TAXATION
DOUBLE TAXATION RELIEF
28/9/2018 TEST - 5 TRANSFER PRICING & OTHER ANTI-AVOIDANCE MEASURES

ADVANCE RULINGS
EQUALISATION LEVY

12/10/2018 TEST - 6 FULL SYLLABUS TEST

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INDIRECT TAXATION

25/8/2018 TEST - 1 GST in India – An Introduction

Taxable event - Supply

Charge of GST
Exemptions from GST
Registration
Tax Invoice, Credit and Debit Notes
Accounts and Records

Place of Supply
Time of Supply
3/9/2018 TEST - 2 Value of Supply
Payment of Tax
Returns

Input Tax Credit

Refunds
Job Work
Electronic Commerce
Assessment and Audit
12/9/2018 TEST - 3 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
Transitional Provisions

Levy of and Exemptions from Customs Duty

Types of Duty
21/9/2018 TEST - 4 Classification of Imported and Export Goods
Valuation under the Customs Act, 1962
Demand and Recovery
Refund

Importation, Exportation and Transportation of Goods

Warehousing

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 Duty Drawback
Provisions Relating to Illegal Import, Illegal Export,
30/9/2018 TEST - 5 Confiscation, Penalty & Allied Provisions
Appeals and Revision
Settlement Commission
Advance Ruling
Miscellaneous Provisions
Foreign Trade Policy

16/10/2018 TEST - 6 FULL SYLLABUS TEST

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