revised ca final presentation

7/27/2019 Revised CA Final Presentation

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WELCOME


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HOW

TOCRACK

CA FINAL

EXAMS

WITHOUT

CRACKING

YOUR

HEAD


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IS CA TOUGH ?

YES YES


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If a person is in need of friendship and wants to shake hands with others

He should extend his arm first, Then the other person will

automatically reciprocate.

Similarly, the student like you should develop some Initiative and Interestand Involve himself towards the subject.

Only then the subject would reciprocate and be of interest to him. This is

RIGHT STATE OF MIND before studying any subject.


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CONTENTS1) Discussion about each subject

- Analysis

- Coverage of the syllabus

- Pattern of marks on each topic

-How to write a case study question

-What to study & how to study

-What books to follow

-Amendments, Announcements & Notifications for May 2012 exams.

-What is applicable and what is not applicable for May 2012 exams.

-Approach to each subject2) A view about CA

3) What happens in exam

3) Conclusion

4) Questions


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ASSUMPTION

I

AM CA STUDENT

APPEARING

IN

MAY 2012

OR

SUBSEQUENT EXAMS


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1

FINANCIAL

REPORTING


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SYNOPSIS1) Analysis of chapters.

2) Mark pattern.

3) Guidance Notes analysis and Applicability

4) What to study and How to study

5) Recent Amendments

6) Non Applicability

7) How to approach the subject

8) Snapshot


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1.FINANCIAL REPORTINGCHAPTERS MARKS

1. Consolidation 16

2. Amalgamation and Reconstruction 163. Valuation of Assets, Business, Shares &Goodwill 8-16

4. Minute Small Chapters

a) Economic Value Added

b) Market Value added

c) Value added 20-25

d) Human Resource Accounting

e) ???

5. Accounting Standards 20-25

-Mostly practical

-Sometimes Theoretical (Explain as per standard)-AS 1-10 & 12-15(Glance),AS 11, &16-32(Exhaustive Coverage)

-IMP: 16,17,19,20,28,30,31,32

-Comparison with Ifrs, As,Gaap-RARE

6. Presentation Of financial Accounts,Schedule vi,Notes to accounts-RARE


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6.GUIDANCE NOTESTOPICS

Reserves created on revaluation of Fixed Assets

Accrual basis of accounting

Accounting treatment for excise duty Terms used in Financial Statements

Accounting for Depreciation in companies

Availability of Revaluation Reserve for issue of Bonus Shares

Accounting treatment for Modvat/Cenvat

Accounting For Corporate Dividend Tax 15-20

Accounting For Employees Share Based Payments

(excellent problems in Study material) Accounting For credit available in MAT

Measurement of It for Interim Financial Report-(As-25)

Applicability of AS-20,Eps

Remuneration paid to KMP-(As-18 Related Party Transaction)

Application of As-25 to Interim Financial Results

Turnover in case of contractors(Related to AS-7)(Total-15)

Note: Still so many text books have not updated the guidance notes in their

books and also lot of topics are not covered---So please refer relevant updated

books


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What to study and How to studyWhat?

1)Study Everything Once.

2)Dont leave anything

3)At least do 2 revisions before the exams

How ?

1)Conceptualize and Analyze

2)Make a Plan

3)Execute and finish the subject

Recommended Books

1)Wherever You have attended Class please follow that particular academys textbook.If you have not attended class then follow easy concept oriented textbook.(Most preferably MPV)

2)Refer the institute study material once to check if all the chapters are coveredin the STANDARD BOOK you are following.

3)Practice manual

4)RTP(last 3-4 attempts RTP-Most of the times questions are asked from there)

5)Recent Amendments ,Pronouncements & Notifications.


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LETS GET ON TO NEXT SUBJECT

???? Which subject has these chapters ?????

1)NBFC

2)Merchant Bankers

3)Stock Brokers

4)ACC for Mutual funds


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ANSWER

IT

IS

FROM

FINANCIAL REPORTING&

NOTSFM


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RECENT AMENDMENTS

1.SEBI (Merchant Bankers)(Second Amendment Regulations 2011)

2.SEBI (Stock Brokers & Sub Brokers)(Second Amendment Regulations 2011)

3.SEBI (Mutual Funds)(Second Amendment Regulations 2011)

4.Provision of O.25% For standard assets of all NBFCS

5.All Deposit Taking NBFC-CRAR from 12% to 15%

6.Amendment to definition of Infrastructure loan under NBFC(Non

Deposit/Deposit Accepting/Holding)


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NON APPLICABILITY

Schedule VI Revised by MCA

Indian AS which is converged with IFRS is notapplicable

Inflation accounting


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HOW TO APPROACH THE SUBJECT

1) Prepare library of adjustments

2) Be conceptually strong

3) Revise Twice at least before the exam

4) Cover Everything (Because all chapters have beengiven equal marks)

5) Prepare a Plan how to utilize the day one day beforethe exam

E.g -i)Prioritize which chapters has to be studied first

based on markings- Write it downii)Then prepare a time schedule for each of those

chapters


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snapshotINFORMATION REMARKS

1)Subject Easy

2)Revision 2

3)Concept Strong

4)Certainty 70%

5)Uncertainty 30%


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CA Students

Rightly said by ALBERT EINSTEIN:

Life is like riding a

bicycleTo keep your balance

You must keep moving


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2

STRATEGIC

FINANCIAL

MANAGEMENT


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SYNOPSIS1.Analysis of chapters.

2.Mark Pattern.

3.Recent Topics

4.Approach /Conclusion


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MAFA

2.STRATEGIC FINANCIAL MANAGEMENT(SFM)TOPICS

1. Capital Budgeting(Not becoming an expert in it, just understand the

concept)

2. Portfolio management Always one Question

3. Mutual Funds (8-16 marks)

4. Dividend Policy5. Bond Valuation

6. Futures

7. Options

8. Swaps & Interest rate Derivatives

9. International Finanace

10. Business Valuation & Mergers & Acquisitions- Always one Question

(8-16 marks)


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ANALYSISTopics Before After No

1. Capital Budgeting 20-25 8-10 12. Portfolio management NO 8- 15 1

3. Mutual Funds S 8 1

4. Dividend Policy P 5-8 1

5. Bond Valuation E 5-8 1

6. Futures CIFIC

7. Options 20-25 2-3

8. Swaps & Interest rates PATTERN

9. International Finance

10.M&A 8-16 1

11.Theory 30 20-30 4-5


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PATTERN

1)Practical 70-80

2)Theory 20-30

-Study Materialor

-Practice Manual

or

-Guru kripa

Note: Please read 3-4 attempts Rtp questions


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RECENT TOPICS

Present Value

The Objective in Corporate Finance

Picking the Right Investments: Investment Analysis

Measuring Investment Returns

Finding the Right Financing Mix: The Capital StructureDecision-

Returning Cash to the Owners: Dividend Policy

Valuation

Acquisition Valuation

Option Pricing Theory and Applications-

Note: Given as additional material in institute website


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1)Do not skip theory-30 marks(Many timestheory fetch you marks than practicalquestions, Sometimes even if one step iswrong the whole practical question does not

fetch you an answer ,the same is not in case oftheory questions)

2)Study the balance chapters &Be conceptually

strong3)Revise Twice at least before the

exam(including PM,Rtp)


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3

ADVANCED

AUDITING


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COVERAGE1.Analysis of chapters.

2.Mark Pattern.

3. Guidance notes on Audit matters

4. Auditing Standards

5. Professional Ethics- How to write professional ethics question

6. Significant notifications

7.How to approach the subject


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3.ADVANCED AUDITING

TOPICS MARKS

IMPORTANT-(FIRST PRIORITY)

1.Accounting Standards 18

2.Professional Ethics C 18

3.Company Audit 10-15

4.Audit of banks 8-10

5.Audit of insurance companies 86.Auditing standards(Depends) B 15-20

70-80

OTHERS-(SECOND PRIORITY)

1.Cost audit, Special Audit, Management & oper. Audit

2.Investigation 15-20

3.Liablities of auditor

4.Gn on audit matters A


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GUIDANCE NOTE ON AUDIT MATTERS

Independence of auditor

Audit reports & certificates for special purpose

Audit u/s 44AB of IT Act

Audit of abridged financial statements

Audit of inventories

Audit of debtors,loans and advances

Audit of inventories

Audit of miscellaneous expenditure

Audit of cash and bank balances

Audit of liablities

Audit of revenue and expenses

Audit of 227(e) &(f) of companies act 1956

Certificate of corporate Governance

Audit of a)Payment of Dividend, b)capital &reserves c)Provision for Proposed

Dividend d)accounts of liquidators e)SEC293 A of companies act and auditor

F)Consolidated Financial Statements g)CAAT (Total-21)


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AUDITING STANDARDS

SQC 1

SA-

200,210,220,230,240,250,260,265,299,300,

315,320,330,402,450,500,501,505,510,520,

530,540,550,560,570,580,600,610,620,700

705,706,710,720,800,805,810 SRE-2400,2410,3400 total-41


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PROFESSIONAL ETHICSQ)A member of the institute shall not express his opinion on financial statement of any

business/enterprise in which one or more persons who are his Relatives

within the meaning of As-18 has/have either by themselves or in conjunction withsuch member a substantial interest in the said business/enterprise?

Ans.For this purpose and the purpose of compliance of clause(4) of part I of the second

schedule to the ca act 1949,the expression substantial interest shall have the same

meaning as is assigned thereto under appendix(9) to ca regulations1988

How to write professional ethics questions

Analysis:

1.Clause 1-12

2.Part I ,II,III,IV3.Schedule First or second

4)Provision

5)Conclusion based on provision and question


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SIGNIFICANT NOTIFICATIONS

1)Circular no 15/2011Revised procedure for

appointment of cost auditor by companies under sec

233B of companies act 1956

2)Interpretation of word Partnership for CA,ICWA

&CS

3)RELATIVE for the purpose of chapter-IV same

meaning as per AS-18


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1)Cover the Important Topics

a. Accounting Standardsb. Professional Ethics

c. Company Audit

d. Audit of banks

e. Audit of insurance companies

f. Auditing standards2)Study the Balance Chapters

3)Revise Twice at least before the exam

4)Cover less than Everything for the second time

5)Prepare a Plan how to utilize the day one day before the exam

E.g-i)Prioritize which chapters has to be studied first based on markings-Write it down

ii)Then prepare a time schedule for each of those chapters


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Rightly said by HENRY FORD

FailureIs simply

An

OpportunityTo begin again

This time

More

Intelligently


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4

CORPORATE

&

ALLIED LAWS


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COVERAGE

1.Analysis of chapters.

2.Mark Pattern.

3.How to write Case Law Question

4.How to write a secretarial practice question

5.Amendments

6.Non Applicability



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4.CORPORATE &ALLIED LAWSTOPICS MARKS

1)Company law 60-70

2)Small chapters

a)Secretary and secretarial practice

b)Producer companies

c)Divisible profit &Dividend

d)Banking Regulation Act 1949

e)Insurance Act 1938f)Prevention of Money Laundering act 2002 30-40

g)SARFAESI Act 2002

H)Sebi 1992

I) Fema 1999

j) Competition act 2002k)Interpretation of statues


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HOW TO WRITE A CASE LAW-COMPANY LAW

1)Provision-(As per section -297 A etc)

2)Interrelated provision(If sec 297 is attracted

Sec 299 & Sec 300 is also attracted)

3)Conclusion Based on the question(In the givencase-----etc )


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FACT

An idea about CA EXAMS

In coaching Classes :1+1=2

In Books : 1+2+1=4

In Exam :Ram has 2 oranges

He eats one and give one to a friend

calculate the suns massAIYO Y THIS KOLLAVERI


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EXAMPLE OF A CASE LAWQ) Papa group of companies known for their business repute have been advocating for payment

of donations to political parties as one of the methods of funding election .The group has

recently floated a company by name M/s Papa Computers ltd and in the very first year of itsworking made a net profit of 6 corers .Examine with reference to the provisions of the

companies act, Wether the said company can make political contributions and what is the

maximum limit upto which a company can make political contribution?

Ans.1)Provision: As per sec 293 A ,a company shall not make a political

contribution unless the following conditions are satisfied

a)The company is not a government company

b)the company has been in existence for 3 or more financial years

2)Interrelated Provision)The aggregate amount of political contribution in

a financial year shall not exceed 5% of average net profits (as determined

u/s 349 & 350)during 3 immediately preceding financial years)

3)Conclusion: In the given case , M/s papa computers cannot make any

political donation because the company is not in existence for a period of

3 financial years


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HOW TO WRITE A SECRETARIAL PRACTICE QUESTION

1.Subject

2.Passing Authority

3.Nature of Resolution

4.Resolved that

Resolved Further ThatResolved Further That


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AN EXAMPLE OF SECRETARIAL PRACTICE

Q)Draft a resolution for removal of secretary

Ans:1.Subject - Removal of a secretary

2.Passing Authority - Board of directors

3.Nature of Resolution - Resolution with simple majority

4. a)Resolved that Mr.c, The secretary of the company havingbeen convicted of an offence involving moral turpitude be and

is hereby removed from the office of secretary od the

company

b)Resolved further that Mr. E,The managing director of thecompany be and is hereby directed to inform Mr. c accordingly

and to take custody of records in the possession of Mr. c

AMENDMENTS


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AMENDMENTS

1)Companies act 1956

a)Particulars of employees rules 1975

b)Marking a company as having management dispute by roc under MCA-21 systemc)Form 32 under stp

d)Filing of B/s and P/L

e)Loan to public limited companies u/s 295

f)Participation by directors in the board meeting

g)LLp as body corporate

h)Schedule XIII(sec 198)

I)Depreciation for the purpose of declaration of dividend u/s 205 in case of

companies referred in sec 616(c)

J) Fast track Exit mode u/s 560

k)Simplified procedure u/s 297

l)Guidelines for rds/rocs in the matter of scheme of arrangement u/s391-394

m)Companies 9Central government) General Rules & Forms 1956

0)DiN TOTAL-14(Refer RTP)


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AMENDMENTS-OTHER ACTS

1)SEBI ACTSebi (issue of capital & disclosure

requirement)regulations,2009

2)Competition Act ,2002

a)Section 20

b)Exemption granted to group

c) Exemption granted to enterprise


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NON APPLICABILITY

1)Companies bill 2011

2)Companies second amendment act ,2002

(relating to winding up)

3)Provisions relating to Revival &rehabilitation

of sick industrial companies

4)Revised schedule VI of companies act 1956


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1)Study Company Law(No direct questions will be asked

all will be in the form of case study only it is better tostudy a provision and refer previous exam questionwith regard to particular provision)

2) Study the Balance Chapters

3)Cover Everything for the second time also(mostly youwont remember it when u read it for first time)


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IS CA STILL TOUGH

YES NO NEUTRAL


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5

ADVANCED

MANAGEMENT

ACCOUNTING


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ADVANCED MANAGEMENTACCOUNTING

ANDNOT

COST ACCOUNTING


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COVERAGE1.Analysis of chapters.

2.Mark Pattern.

3.Question paper review

4.How to write a case study question

5.Topics From Were case Study or Pick up Questions canbe asked

6. What to approach the subject

ANALYSIS


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ANALYSISI)TRADITIONAL DECISION MAKING AREAS

a)Standard costing

b)Marginal Costing (Dont expertise in it)

c)Relevant Costing 40-65

d)Transfer pricing

e)Budgetary control

II)MODERN COST MANAGEMENT PHILOSOPHIES

a)Activity based costing

b)Target Costingc)Life cycle costing

d)Just In Time

e)Material Requirement Planning 20-25

f)Value Chain Analysis

g)Total Quality Management

h)Performance Measurement

III)QUANTITATIVE TECHNIQUES

a)Lpp, b)Assignment c)Transportation d)Net. Analysis 30-40

e)Learning Curve f)Simulation


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QUESTION PAPER REVIEW

TOPICS BEFORE NOW

1)Marginal Costing 20-25 5-102)Transfer Pricing 8-10 10-15

3)Standard Costing 10-20 5-8

4)Abc Costing 10-15 8-105)Relevant costing 8-10 15-20

6)Service costing 5 8-10

7)Theory 30 30-358)Networking techniques 25-30 25-30


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MAY-2011QUESTION PAPER REVIEW

TOPICS MARKS1.Marginal costing 9

2.Standard costing 5

3.Transfer pricing 11

4. Abc costing 8

5.Relevant costing 13

6.Service costing 11

7.Other concepts-TQM ,Budgeting etc. 8

8.Theory 38

9)Networking techniques 25

EXAMPLE OF HOW TO WRITE A CASE STUDY


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EXAMPLE OF HOW TO WRITE A CASE STUDY

QUESTION

Q) A companys four products M&N are in themarket. Identify the phase of product lifecyclefor each product with brief reasons (Nov2010)

M:There is lot of competition. Quality sold hasbeen increasing at 10%,8%,7% in last 3years.

N: Until last year ,N had no competition.Suddenly the company finds 4 new productsvery similar to Product N in the market.However N continues to have good sales.


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ANSWER

PRODUCT STAGE REASONS

M Maturity (i)Rise at sales level

at decreasing rates

(ii)Fierce Competition

N Growth (i)Entry of new

competitors(ii)Increase in sales


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TOPICS OF CASE STUDY QUESTONS

A) COSTING1.Pricing (Different types)

2.Relevant cost (Different Types)

3.Transfer Pricing

4.Life Cycle Costing (Maturity, Growth, Decline)5.TQM (Preventive ,Appraisal, Internal Failure &External

Failure)

6.TOC(Throughpout contribution, Investment &operating

costs)7.Balance

Scorecard(customer,Internal,Innovation,financial)


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B.QUANTITATIVE TECHNIQUES

1.Assignment(Based on situation)2.Transportation(Based on

situation)

3.Types Of Float

4.Pert & Cpm

5.Learning Curve



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1) a)First Study Networking techniques

b)Study theory chaptersC)Balance chapters

2) Be conceptually strong

3)Revise Twice at least before the exam

4)Cover Everything (Because all chapters have been givenequal marks)

5)Prepare a Plan how to utilize the day one day before theexam

E.g-i)Prioritize which chapters has to be studied first based

on markings- Write it downii)Then prepare a time schedule for each of those

chapters


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DONTLOSE HOPE

YOU NEVER KNOW

WHATTOMORROW

WILL

BRING

6


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6

INFORMATION

SYSTEM

CONTROL

AND

AUDIT


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COVERAGE

1.Analysis

2.Additions Since 2010

3.Points to remember

4.Question paper Review


ANALYSIS


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ANALYSISTOPIC MARKS

1.Basic Concepts of systems 10

2)SDLC 15-203)Control Objectives 15-20

4)Testing 5-10

5)Risk Assessment Methodologies 10-15

6)BCP and DRP 10-157)ERP 5-10

8)Information systems Auditing Standards, 10

Guidelines, Best Practices

9) Drafting of Is security Policy, Audit Policy, 10

IS Audit Reporting

10)IT Act 2008 10-15

ADDITIONS SINCE 2010


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ADDITIONS SINCE 2010

2) SDLC Methodology

-Effect of poor project management on projects(Bad & good)-Various approaches(Traditional, prototyping, Incremental,

spiral development, Rapid application development, Agile

development approach)

-Basic activities involved in system design phase

3) Control Objectives-Tremendous change in the whole chapter4) Testing

-Hardware Testing

-System Software Review

-Network Review

9) Drafting Is Security Policy-Is audit process

10)IT Act 2008-Significant amendment & changes.

POINTS TO REMEMBER


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POINTS TO REMEMBER

1)At times no straight question are asked you have to

understand the situation and answer accordingly

e.g)Q)While the control objectives remain samebetween manual and computerized

environment, the approach or working

methodologies of controls would be different?


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????????????

ANSWER


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ANSWER

IMPACTOF

COMPUTERISATIONON

CONTROLS(CHAPTER-3)

QUESTION PAPER REVIEW


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QUESTION PAPER REVIEWTOPIC Q M

a)Case study- 1 20Analyse.

Identify from which chapter it is.

Write specific points.

b) I,II,III 2-6 16-I 8

-II 4

-III 4

C)Short Notes(4 Out of 5) 7 16

(4*4)



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HOW TO APPROACH THE SUBJECT1)Study important chapters

a)IT Act 2008(lot of amendments)

b)SDLC

C)Control Objectives

d)Risk assessment Methodologies2)Study balance chapters

3)Cover Everything (Because all chapters have

been given equal weight age)4)Please refer Rtp &Practice manual since most of

the time questions are asked from there


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7


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7

DIRECT

TAXES

COVERAGE


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COVERAGE

1. Mark Pattern2. Analysis

3. Important

4. Review of Question papers

5. How to write case law questions

6. How to approach the subject

ANALYSIS


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ANALYSISTOPICS MARKS

FIRST PRIORITY1.Assessment Procedure 10-15

2.Taxation Of Companies 10-15

3.PGBP & CG 10-15

4.Wealth Tax 10

5.TDS 5-10

SECOND PRIORITY

1.Assessment of Trusts

2. Assessment of Non Residents 15-20

3.Appeals & RevisionsTHIRD PRIORITY

1.Other chapters (B/F)

IMPORTANT


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IMPORTANT

1)AMENDMENTS MARKSa)Recent-May 2012

b)Previous 2 attempts 20-25

2)CASE LAWS

a)Recent-May 2012

b)Previous 2 attempts 20

3)RTP 5-10


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HOW TO WRITE A CASE LAW

1)Name of the case law- The facts of the case issimilar to

2)Relevant Section- 10(10c)

3)Facts & Decision of the case

4)Conclusion based on the question-Therefore

EXAMPLE


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EXAMPLE

Q) Can exemption under section 10(10c) be availed by a retiring employee ofReserve bank of India of india opting for the optional Early RetirementScheme?

NAME:

The facts of the case is similar to that in chandra Ranganathan vs CIT

FACTS & DECISION OF THE CASE LAW :

As per the relevant section 10(10c) on this issue,The supreme court heldthat the amounts received by employees retiring from RBI opting for theoptional Early Retirement scheme are eligible for exemption u/s 10(10c)

DECISION BASED ON QUESTION :

Therefore, A retiring employee of RBI opting for optional EarlyRetirement Scheme will be granted exemption U/s10(10c)

CAUTION


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CAUTION

1)If you dont know the name of the case lawjust write-As per the Decided Case Law etc

etc.

2)If you do not know the section-It is ok3)Facts of The case should be perfect-You can

write in own words but it should convey the

same meaning.4)Conclusion is must



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HOW TO APPROACH THE SUBJECT1)Study the important Chapters

Assessment ProcedureTaxation Of Companies

PGBP & CG

Wealth Tax

2)Study other chapters ,Be conceptually strong

3)Revise Twice at least before the exam(including PM, Rtp, Select Caselaws,Amendments)

4)Cover Everything (Because all chapters have been given equal marks)

5)Prepare a Plan how to utilize the day one day before the exam

E.g -i)Priortize which chapters has to be studied first based on markings-

Write it down

ii)Then prepare a time schedule for each of those chapters

8


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8

INDIRECT

TAXES

COVERAGE


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COVERAGE

1.Analysis2.Important Analysis

3.How to write a case law

4.Practical Review


ANALYSIS


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ANALYSIS

TOPICS MARKS

1)CENTRAL EXCISE 40

2)CUSTOMS 20

3)SERVICE TAX & VAT 40

IMPORTANT ANALYSIS


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IMPORTANT ANALYSIS

1)AMENDMENTS MARKSa)Recent-May 2012

b)Previous 2 attempts 20-25

2)CASE LAWS

a)Recent-May 2012

b)Previous 2 attempts 20

3.RTP 5-10

PRACTICAL REVIEW


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PRACTICAL REVIEW

QUESTIONS(90%-95% SURE)

1) Rule 1-10A Valuation Rules

Please dont forge t Rule 4A

2) SSI

3)CustomsValuation

Fob price

+ Adjustment on account of cost and services etc..

4)From Any one Services5)From Vat



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1)Name of the case law- The facts of the case issimilar to

2)Relevant Section

3)Facts & decision of the case

4)Conclusion based on the question-Therefore

EXAMPLE


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EXAMPLEQ)Whether Service Tax is payable at the rate prevailing on

the date of entry in Service or at the rate prevailing atthe time of billing and receipt of payment?

NAME OF THE CASE:

The facts of the case is similar to that in

CCE vs Reliance industriesFACTS & DECISION OF THE CASE LAW :

The high court viewed that substantive provisions ofthe Finance Act ,1994 indicate that relevant date is thedate of entry in service and not the date of billing.

CONCLUSION:

Therefore ,the relevant date is date of entry in service

CAUTION


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CAUTION

1)If you dont know the name of the case lawjust write-As per the Decided Case Law etc

etc.

2)If you do not know the section-It is ok

3)Facts of The case should be perfect-You can

write in own words but it should convey the

same meaning.4)Conclusion is must

NOW


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NOW

IS CA STILL TOUGH ??

YES NO


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ABSOLUTELY

NO


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?????

SUBJECTS


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SUBJECTS

TOPICS CER ANA UNC TOTAL

1.FinanCiAl Reporting 75 10 15 1002.StrArtegiC FM 70 10 20 100

3.AdvAnCed Auditing 70 10 20 100

4.CorporAte & Allied laws 70 10 20 100

5.AdvanCed MA 80 20 1006.ISCA 60 10 30 100

7.DireCt TAxes 75 5 20 100

8.IndireCt Taxes 70 5 25 100

TOTAL 570 60 170 800

630


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OUTOF

800MARKSYOU ALREADY KNOW 630 MARKS

WHAT IS COMING??


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OMG

STILL

DO

YOU FINDCA TOUGH


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CHANCELESS

SPOON FEEDING


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SPOON FEEDING

SILVER PLATE

BOWL,MUG etc

Served Delicious food

Golden Spoon

Everything is spoon fed

Only thing is you have to take the spoon and eat Even 10 th and 12th exam is tougher than ca exams

Since they dont have an pattern. But still we study those Nnumber of subjects. But here everything you know before handitself what is going to come etc etc

U have only one thing to do Study, Work Hard and clearthats it.It is not difficult at all


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REACTIONBEFORESTARTINGEXAM


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AC


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AC


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TIPS


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STEP 1 Relax and brace through the question

paper

STEP 2 Write what you know

STEP 3 IN Balance time left out CRACK your

head here to write balance questionsSTEP 4 Finish, dont discuss the paper(Dont

put marks for your self)

STEP 5 Relax and prepare for next exam


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CONCLUSION

IMPORTANT POINTS


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1)Accounts

-EVA, MVA, Value Added-NBFC, Merchant Bankers, Stock Brokers

-AS 30,31,32

2)SFM

-Capital Budgeting-(See once thats all)

-M & A

-Portfolio Management & Mutual Funds

-Theory

3.Advanced auditing

-Accounting standards

-Professional ethics(Remember how to write it)

-Banking


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4)Corporate laws

-Company law-Remember how to write a case studyquestion

5)Management Accounting

-Theory

-Quantitative Techniques

-Relevant costing

-Marginal Costing(Dont specialize)

-Case study & list the items

2


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6)Isca

-Case study

-Main chapters-Other Chapters

7)Direct taxes

-Assessment,PGBP,CG,Companies

-Select case laws(Remember how to write)

-Supplementary study paper(Amendments)

8)Indirect Taxes

-Service tax & Vat

-Practical Questions

-Select case laws(Remember How to write)-Supplementary study paper(Amendments)

RTP IS MUST FOR ALL THE PAPERS

GENERAL


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1.One standard book

2.Reference of chapters in study material

3.RTP-May12,Nov 11,May 11,Nov 10

4.Amendments5.Select Case laws(Dt & Idt)

6.Supplementary Study Material(Amend Dt

&Idt)


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QUESTIONS


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"HE, WHO DOES NOT HOPE TO WIN

HAS ALREADY LOST.

SO,BELIEVE IN YOURSELF,WORKHARD

AND YOU WILL EMERGE AS WINNER"


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CONTACT


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Email id :[email protected]

[email protected]

Facebook id: Bharthi Goel (254 Friends)

[email protected]
mailto:[email protected]:[email protected]


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revised ca final presentation

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