final planner

7/30/2019 Final Planner

1/27

Group Paper

I 1

I 2

I 3

II 5

II 6

II 7

I 4

II 8


2/27

Subjects Covered Marks Break

Up

Marks

Financial Reporting 100

Strategic Financial Management 100

Advanced Auditing and Professional Ethics 100

Corporate and Allied Laws

Section A: Company Law 70

Section B: Allied Laws 30

Advanced Management Accounting(Costing) 100

Information Systems Control and Audit 100

Direct Tax Laws 100

Indirect Tax Laws

Section A: Central Excise 40

Section B: Service Tax & VAT 40

Section C: Customs 20

Total 800

100

100


3/27

Lecture


4/27

Cha

SR NO HRS

1 12 1

2 5 2

3 5 3

4 12 45 6 5

6 8 6

7 10 7

8 7 8

9 7 9

10 20 10

11 0 11

12 0 12

13 0 13

14 3 14

95

Develop in Fin Reporting

Consolidated Fin StatementAcc/Rep of Fin Instruments

Share Based Payments

FR for Fin Insititutions

Valutation

PAPER 1 : FINANCIAL REPORTING

TOPIC

IAS, IFRS & US GAAP

Corporate Fin Reporting

Corporate Restructring

Total Hours Required

Accounting Standards

Practice Mannual

Amendments (if any)

Revision Test Papers

Miscellaneous


5/27

Chapter name Nov May Nov May Nov May Nov

1998 2005 2007 2008 2008 2009 2009

Accounting Standards & Guidance Notes 32 20 32IAS, IFRS and US GAAP- Overview & Interpretation 4 4

Conceptual Framework of Accounting & Corporate Fi 8 8 6 10 4

Accounting for Corporate Restructuring 32 16 16Consolidated Financial Statements of Group Companies 16 16 16Accounting & Reporting of Financial Instruments 4 8Share Based PaymentsFinancial Reporting for Financial Institutions 8 14 12Concept of Valuation & Valuation of fixed Assets 8Valuation of Intangibles & Liabilities 5 16

Valuation of Shares & Business 8 10

Statements of Value Addition 12 8Human Resource Reporting 8

Inflation Accounting 8 8


6/27

May Nov May Nov May

2010 2010 2011 2011 2012

27 14 31 14 48 18.2

4 1.0

3.0

16 16 24 16 32 14.016 21 16 24 16 11.8

5 20 5 12 4.5

16 5 1.8

4 6 12 4.7

13 1.8

20 8 12 5.1

8 16 16 12 5.8

5 16 12 4.4

5 5 1.5

12 2.3

AVG


7/27

SR NO HRS

1 7 1

2 5 2

3 5 3

4 2 45 8 5

6 8 6

7 8 7

8 8 8

9 8 9

10 8 10

11 8 11

12 8 12

13 8 13

14 8

15 8

16 8

115

Chapte

r No.


Mergers & Accquisitions

Bond Valuation

Practice Mannual

Amendments (if any)

Revision Test Papers

Miscellaneous

PAPER 2 : STRATEGIC FINANCIAL MGMT

Portfolio Management

Mutual Funds

Derivatives

International Finance

Financial Services

Leasing

TOPIC

Capital Budgeting

Risk Analysis

Corporate Dividend policy

Capital Market Overview


8/27

Nov May Nov May Nov May Nov May

2008 2009 2009 2010 2010 2011 2011 2012

Project Planning and Capital Budgeting 4

Lease and Hire Purchase 8 12 12 12 14 10

Dividend Decisions 5 12 12 10 8 8

Indian Capital Market and Security Analysis 4 6 8 16 5 22Indian Capital Market 57 44 24 16 30 22 31 34

Portfolio Theory 5 16 18 13 14 8 8

Financial Services in India 4 4 8 4

Mutual Funds 4 2 8 10 4 8 9 8

Money Market Operations 4 5 9

FDI, FII and International Financial Management 6 4 4

Foreign Exchange Exposure and Risk Management 25 20 12 12 8 12 23 17

Merge Acquisition, Restructuring & Business Valu 17 20 10 16 16 16 22 8

Miscellaneous 12 16 8

Chapter Name


9/27

0.5

8.5

6.9

7.632.3

10.3

2.5

6.6

2.3

1.8

16.1

15.6

4.5

AVG


10/27

SR NO HRS

1 2 1

2 1 2

3 2 3

4 4 45 3 5

6 5 6

7 3 7

8 4 8

9 3 9

10 2 10

11 10 11

12 4 12

13 2 13

14 2 14

15 5 15

16 8 16

17 2 17

18 5 18

19 3 19

20 20 20

90 21

22

23

24

Chapt

er no

Audit Under Comp I S

PAPER 3 : AUDIT

TOPIC

Standards of Auditing

Audit Strategy, Planning

Risk Assessment

Cost Audit & Internal Audit

Special Audit

Company Audit

Liabilties of Auditors

Audit report

Audit Committee & Corp G

Consolidated Fin Statemen

Audit of banks

Audit of General Insurance

Audit of Co Operative Soc

Audit of Non Bank Fin Co.

Audit under Fiscal Laws

Sarbanes - Oxley Act 2002

Audit of Public Sector

Peer Review / Investigation

Professional Ethics



11/27

2008 2009 2009 2010 2010 2011 2011 2012

Nov May Nov May Nov May Nov May

Auditing and Assurance Standards & Guidance Notes 4 5 9 4 4 20 24

Accounting Standards & Schedule VI 8 5 5 20 17 5

Audit Strategy, Planning Programming & Techniques 13 14 11 8 16 15 9

Risk Assessment and Internal Control 4 4 6Audit under CIS Environment 8 8 4 8 4 5 6

The Company Audit 10 24 10 17 28 4

Divisible Profit, Dividends, Reserves & Depreciation. 8 4

Liabilities of Auditor 6 5

Audit Report 21 13 5 5 8 8

Audit Committee and Corporate Governance 8 4

Audit of Banks 8 5 10 4 8 5 10

Audit of General Insurance Company 4 5 6 4 4 4 4

Audit of Co-operative Societies 8 4 6 4

Audit of Non Banking Financial Companies 4 8 4

Audit under Fiscal Laws 4 16 17 5 5 4 15 6

Cost Audit 4 4 4

Special Audit Assignments 8 4 4 4 4 9 8

Audit of PSU's and Propriety Audit 4 4 8

Internal Management and Operational Audit 4 8 10 4 4

Investigation and Due Diligence 5 4 8

Peer Review 4 4 4 3 4 4

Professional Ethics 16 18 16 16 16 16 16 16

Audit Of Consolidated Financial Statements 8

Sarbans-Oxley Act of 2002 4 8 5 3

Miscellaneous

Chapter Name


12/27

8.8

7.5

10.8

1.85.4

11.6

1.5

1.4

7.5

1.5

6.3

3.9

2.8

2.0

9.0

1.5

5.1

2.0

3.8

2.1

2.9

16.3

1.0

2.5

Avg


13/27

SR NO HRS

1 15

2 4

3 4

4 85 3

6 3

7 3

8 4

9 8

10 2

11 2

12 4

13 2

14 4

15 2

16 2

17 7

18 2

19 7

20 4

90

Accounts & Audit

PAPER 4 : LAW

TOPIC

Directors

Board Meetings

Inter Corp Loans & Invest

Sick Industrial Companies

Inspection & Investigation

Sole Selling Agents

Amalgamation of Co.

Oppression & Mismgmt

Winding Up

Government Companies

Foregin Companies

Misc. Provsions

Secratarial Practice

Producer Companies

Div Profits & Dividend

SEBI Act 1992

Banking Reg Act 1949

The competition Act 2002

Insurance & Other Acts



14/27

Nov May Nov May Nov

2008 2009 2009 2010 2010

1. Accounts & Audit 10 10 5 10 21

2. Dividend 5 5 5 5

3. Meetings of Directors and Related Party Transactions 20 35 20 30 34

4. Inter Corporate Loans and Investments 55. Sole Selling Agents 5

6. Inspection and Investigation 5 5

7. Compromise, Arrangements & Reconstructions 5 5 5

8. Prevention of oppression and Mismanagement 5 5 10 8

9. Revival & Rehabilitation of Sick Industrial Companies 5

10. Corporate Winding up and Dissolution 5 5 10 8

11. Producer Companies 5 5 5 4

12. Foreign Companies 5 5 5

13. Offences & Penalties 5

14. E-Governance 5 5 8

15. Miscellaneous Provisions of Companies Act, 1956

16. Corporate Secretarial Practice 5 15 5

17. SEBI Act, 1992 12 12 6 6 8

18. SCRA, 1956 6 5

19. FEMA, 1999 6 6 6 6 4

20. Competition Act, 2002 6 6 6 4

21. Banking Regulation Act, 1949 6 6 6 8

22. The Insurance Act 1938 6

23. Prevention of Money Laundering Act, 2002 4

24. Interpretation of Statutes, Deeds and Documents 6

6 6 6 6 4

Chapter Names


15/27

May Nov May

2011 2011 2012

5 13 8 10.25

5 5 13 5.375

32 21 28 27.5

8 1.6258 5 2.25

5 8 2.875

8 2.875

8 8 5.5

0.625

16 5.5

8 3.375

8 2.875

8 1.625

2.25

0

8 4.125

8 8 8 8.5

5 5 6 3.375

4 4 4 5

4 4 4 4.25

8 8 8 6.25

4 4 1.75

4 4 1.5

4 4 1.75

4 4 4 5

AVG


16/27

SR NO HRS

1 4

2 4

3 4

4 45 3

6 3

7 3

8 3

9 3

10 4

11 4

12 3

13 2

14 1

15 Linear Programming 2

16 2

17 2

18 3

19 2

20 4

60

Activity Based Costing

PAPER 5 : COSTING & OR

TOPIC

Concepts Decision Making

Marginal Costing

Decision Making

Standard CostingPricing Decisions

Service Sector Costing

Transfer Pricing

Target & Life Cycle Costing

Joint Product & By Product

CPM & PERT

Simulation

Miscellaneous


Budgetary Control

Relevant Costing

TQM & Inventory Mgmt

Learning Curve

The Transition Problem

Critical path Analysis


17/27

Nov May Nov May Nov May

2008 2009 2009 2010 2010 2011

1. Developments in the Business Environment 20 21 22 21 24 30

2. Cost Concepts, CVP Analysis and Decision Making18 29 18 23 33 25

3. Pricing Decisions 11 8 4 4 5

4. Budget and Budgetary Control 6 12 7 9 45. Standards Costing 11 10 12 10 5

6. Costing of Service Sector 4 4

7. Transfer Pricing 11 12 12 11

8. Uniform Costing & Inter firm Comparison 4 4 4

9. Cost Sheet, Profitability Analysis 3

10. Linear Programming 9 6 6 6 5

11. Transportation Problem 6 4 4 8 9

12. Assignment Problem 10 4 10

13. Critical Path Analysis 4 6 4 5

14. Program Evaluation and Review Technique 10 4 3

15. Simulation 7 4 5

16. Learning Curve Theory 4 6 11 4

17. Testing of Hypothesis 5 6 4 5

18. Time Series Analysis & Forecasting 3 5 3 5

Chapter Names


18/27

Nov May

2011 2012

21 14 21.6

18 42 25.8

8 5.0

10 4 6.510 11 8.6

6 4 2.3

8 10 8.0

1.5

0.4

10 8 6.3

8 4.9

6 4 4.3

10 4 4.1

5 8 3.8

4 4 3.0

4 3.6

2.5

2.0

AVG


19/27

SR NO HRS

1 4

2 3

3 6

4 45 3

6 4

7 3

8 3

9 3

10 4

11 3

40

Testing - G and A Controls

PAPER 6 : ISCA

TOPIC

Info Systems Concepts

SDLC Methodology

Control Objectives

Risk Assesment

BCP and DRP

ERP

IFS AS - Guidelines

Sec & Audit Policies

Info Technology Act 2008

Miscellaneous



20/27

Nov May Nov

2008 2009 2009

1. Information System Concepts 20 5

2. System Development Life Cycle Methodology 20 20

3. Control Objectives and Testing 15 30 354. Risk Assessment Methodologies and Applications 20 20 20

5. Business Continuity Planning and Disaster Recovery Planning 25 5

6. Enterprise Resource Planning (ERP) 20 20 5

7. Information System Auditing Standards, Guidelines, Best Practices 10 15 20

8. Security Policy, Audit Policy & Audit Reporting 10 20 15

9. Information Technology Act, 2000 10 10 10

Chapter Names


21/27

May Nov Nov May

2010 2010 2011 2012

10 8 12 10 9.3

5 44 40 18 21.0

35 12 18 42 26.725 4 20 4 16.1

5 8 14 8.1

15 16 4 12 13.1

25 12 4 10 13.7

12 4 34 13.6

5 8 4 14 8.7

AVG


22/27

SR NO HRS

1 2

2 2

3 4

4 45 5

6 3

7 2

8 2

9 4

10 3

11 3

12 3

13 4

14 4

15 4

16 3

17 4

18 3

19 5

20 6

70

PGBP

PAPER 7 : DIRECT TAX

TOPIC

Basics & Preliminary

Income not Part of TI

Salaries & House Property

Appeals and Revisions

Capital Gains

Inc from Other Sources

Clubbing of Income

Sett off and Carry Forward

Deductions

Rebates and Relief

Double Taxation Relief

Special Pro- Avoid of Tax

Special Pro - Co & Firms

IT Auth & Pro - Assessment

Collection, Reco, Refunds

Penalties imposable

Offences and prosecutions

Wealth- tax Act

Miscellaneous



23/27

Nov May Nov May

2008 2009 2009 2010

1. Basic Concepts, Residence and Scope of Total income 4

2. Incomes which do not form part of total Income 8 12 5 9

3. Income from Salaries 2 3 6 5

4. Income from House Property 3 35. Profits and Gains of Business of Profession 12 19 9 16

6. Capital Gains 9 4 5

7. Income from other Sources 2 2

8. Income of other persons included in Assessee's Total Income 2 4

9. Aggregation of Income, Set off & Carry forward of Losses 2

10. Deduction's from Gross Total Income 3 7

11. Rebate and Relief

12. Income Tax on Fringe Benefits 3

13. Tax Planning and Ethics in Taxation 4

14. Double Taxation Relief 10 5 4

15. Transfer Pricing and Other Provisions to Check Avoidance of Tax 4 4

16. Foreign Collaboration & Taxation of non-residents 9 4

17. Business Restructuring 7 20

18. Taxation of E-Commerce Transactions

19. Income Tax Authorities

20. Assessment Procedure 4 9 10

21. Settlement of Tax Cases 4

22. Advance Rulings

23. Appeals & Revision 3 8 4

24. Penalties, Offences and Prosecution 3

25. Miscellaneous Provisions26. Deduction, Collection and Recovery of Tax 3 3 6

27. Assessment of Individuals 5

28. Assessment of HUF

29. Assessment Firms and their Partners 5

30. Assessment of Companies 14 20 21

31. Assessment of Cooperative Societies, Mutual Concerns, AOP, BOI 8 6

32. Liability in Special Cases

33. Inter-Relationship between Accounting & Taxation 5

34. Wealth Tax 16 10 10 10

Chapter Names


24/27

May Nov May

2011 2011 2012

0.6

8 10 10 8.9

12 4.0

0.912 15 3 12.3

25 5 15 9.0

11 2.1

0.9

4 3 1.3

1.4

0.0

0.4

0.6

4 4 4 4.4

6 4 2.6

10 3.3

3.9

4 0.6

4 4 1.1

9 13 8 7.6

6 5 2.1

3 4 1.0

3 2.6

3 0.9

0.010 9 13 6.3

8 5 6 3.4

0.0

0.7

6 20 16 13.9

2.0

0.0

0.7

6 7.4

AVG


25/27

SR NO HRS

1 2

2 3

3 3

4 45 3

6 2

7 2

8 3

9 4

10 3

11 3

12 4

13 4

14 7

15 6

16 3

17 4

18 2

19 3

20 5

70

CE - CENVAT Credit

PAPER 8 : INDIRECT TAX

TOPIC

CE - Basic Concepts

CE - Classification

CE - Valuation

COMMON - Reco, Refund

CE - General Procedures

CE - Export, WH, SSI

CUS - Basic Concepts

CUS - Tariff & Duty Types

CUS- Valuation

CUS - Import Export

CUS - Duty Drawback

ST - Charge & Valuation

ST - Procedures

ST - Scope Taxable Service

VAT - Entire Chapter

COMMON -Appeals, Rev

COMMON - Exemptions

COMMON - Off & Pros

Miscellaneous



26/27

Nov May Nov May Nov

2008 2009 2009 2010 2010

1. Basic Concepts 2 5 2 3

2. Classification of Excisable Goods 5 4

3. Valuation of Excisable Goods 14 10 12 10 10

4. CENVAT Credit Rules 4 12 10 75. General Procedures under Central Excise 6 4

6. Export Procedures 2 5

7. Bonds

8. Demand Adjudication & Offences 4 6 5

9. Refund 2

10. Appeals 5 1

11. Remission of Duty and Destruction of Goods 2

12. Warehousing

13. Exemption Based on Value of Clearances (SSI) 9 5 5 5 4

14. Notifications, Departmental Clarifications and Trade Notices

15. Advance Ruling 1

16. Excise Audit 4

17. Settlement Commission 5 5

18. Service Tax 23 31 31 27 33

19. VAT&CST 17 9 9 13 11

20. Basic Concepts 2 2 2

21. Levy and Exemptions from Customs Duty 7 5

22. Types of Duty 5 5 5

23. Classification of Goods 2 4

24. Valuation 7 5 2 5

25. Administrative Aspects of Customs Act, 1962 326. Importation, Exportation and transportation of Goods 2 8

27. Warehousing 2 2 4

28. Demand and Appeals 4

29. Refund 5 4

30. Duty Drawback 2

31. Illegal Import, Confiscation, Penalty & Allied Provisions 2 2

32. Settlement Commission 2 3

33. Advance Ruling

34. Miscellaneous Provisions 2

35. Special Economic Zone

Chapter Names


27/27

May Nov May

2011 2011 2012

8 6 3 3.6

3 3 6 2.6

3 11 8 9.8

5 6 2 5.83 12 3.1

3 1.3

0.0

2 6 4 3.4

3 6 1.4

3 3 3 1.9

0.3

6 0.8

10 5 5.4

0.0

6 0.9

3 0.9

4 1.8

36 30 33 30.5

13 14 13 12.4

3 1.1

3 1.9

6 3 3 3.4

5 3 1.8

5 8 5 4.6

0.41.3

3 3 1.8

3 0.9

3 3 1.9

3 0.6

3 3 6 2.0

0.6

0.0

0.3

AVG