ICAI CA Final Study Material in PDF Format

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Paper 1: Financial Reporting

Module 1	Initial Pages
	Chapter 1: Application of Accounting Standards	Unit 1: AS 15 "Employee Benefits"
		Unit 2: AS 25 "Interim Financial Reporting"
		Unit 3: AS 28 "Impairment of Assets"
		Unit 4: AS 21 "Consolidated Financial Statements"
		Unit 5: AS 23 "Accounting for Investments in Associates in Consolidated Financial Statements"
		Unit 6: AS 27 "Financial Reporting of Interests in Joint Ventures"
	Chapter 2: Application of Guidance Notes
	Annexure: Schedule III to The Companies Act, 2013
Module 2	Initial Pages
	Chapter 3: Framework for Preparation and Presentation of Financial Statements
	Chapter 4: Ind AS on Presentation of Items in the Financial Statements	Unit 1: Ind AS 1 "Presentation of Financial Statements"
		Unit 2: Ind AS 34 "Interim Financial Reporting"
		Unit 3: Ind AS 7 "Statement of Cash Flows"
	Chapter 5: Ind AS on Recognition of Revenue in the Financial Statements	Unit 1: Ind AS 11 "Construction Contracts"
		Unit 2: Ind AS 18 "Revenue"
	Chapter 6: Ind AS on Measurement based on Accounting Policies	Unit 1: Ind AS 8 "Accounting Policies, Changes in Accounting Estimates and Errors"
		Unit 2: Ind AS 10 "Events after the Reporting Period"
		Unit 3: Ind AS 113 "Fair Value Measurement"
	Chapter 7: Other Ind AS	Unit 1: Ind AS 20 "Accounting for Government Grants and Disclosure of Government Assistance"
		Unit 2: Ind AS 114 "Regulatory Deferral Accounts"
	Chapter 8: Ind AS 101 "First-time Adoption of Indian Accounting Standards"
Module 3	Initial Pages
	Chapter 9: Ind AS on Assets of the Financial Statements	Unit 1: Ind AS 2 "Inventories"
		Unit 2: Ind AS 16 "Property, Plant and Equipment"
		Unit 3: Ind AS 17 "Leases"
		Unit 4: Ind AS 23 "Borrowing Costs"”
		Unit 5: Ind AS 36 "Impairment of Assets"
		Unit 6: Ind AS 38 "Intangible Assets"
		Unit 7: Ind AS 40 "Investment Property"
		Unit 8: Ind AS 105 "Non-current Assets Held for Sale and Discontinued Operations" ”
Module 4	Initial Pages
	Chapter 10: Ind AS on Liabilities of the Financial Statements	Unit 1: Ind AS 19 "Employee Benefits"
		Unit 2: Ind AS 37 "Provisions, Contingent Liabilities and Contingent Assets"
	Chapter 11: Ind AS on Items impacting the Financial Statements	Unit 1: Ind AS 12 "Income Taxes"
		Unit 2: Ind AS 21 "The Effects of Changes in Foreign Exchange Rates"
	Chapter 12: Ind AS on Disclosures in the Financial Statements	Unit 1: Ind AS 24 "Related Party Disclosures"
		Unit 2: Ind AS 33 "Earnings per Share"
		Unit 3: Ind AS 108 "Operating Segments"
Module 5	Initial Pages
	Chapter 13: Consolidated and Separate Financial Statements	Unit 1: Introduction to Consolidated Financial Statements
		Unit 2: Important Definitions
		Unit 3: Separate Financial Statements
		Unit 4: Consolidated Financial Statements
		Unit 5: Consolidated Financial Statements: Accounting of Subsidiaries
		Unit 6: Joint Arrangements
		Unit 7: Investment in Associates & Joint Ventures
		Unit 8: Disclosures
Annexures
	Chapter 14: Industry Specific Ind AS	Unit 1: Ind AS 41 "Agriculture"
		Unit 2: Ind AS 104 "Insurance Contracts"
		Unit 3: Ind AS 106 "Exploration for and Evaluation of Mineral Resources"
Module 6
	Initial Pages
	Chapter 15: Business Combination and Corporate Restructuring
	Chapter 16: Accounting and Reporting of Financial Instruments	Unit 1: Financial Instruments: Scope and Definitions
		Unit 2: Financial Instruments: Equity and Financial Liabilities
		Unit 3: Classification and Measurement of Financial Assets and Financial Liabilities
		Unit 4: Recognition and Derecognition of Financial Instruments
		Unit 5: Derivatives and Embedded Derivatives
		Unit 6: Disclosures
		Unit 7: Hedge Accounting
		Comprehensive Illustrations
	Chapter 17: Accounting for Share Based Payment
Module 7	Initial Pages
	Chapter 18: Analysis of Financial Statements
	Chapter 19: Accounting of Carbon Credits
	Chapter 20: Accounting for e-Commerce Business
	Chapter 21: Integrated Reporting
	Chapter 22: Corporate Social Responsibility
	Chapter 23: Human Resource Reporting
	Chapter 24: Value Added Statement

Paper 2: Strategic Financial Management

Module 1	Initial Pages
	Chapter 1: Financial Policy and Corporate Strategy
	Chapter 2: Indian Financial System
	Chapter 3: Risk Management
	Chapter 4: Security Analysis
	Chapter 5: Security Valuation
	Chapter 6: Portfolio Management
	Chapter 7: Securitization
	Chapter 8: Mutual Funds
Module 2	Initial Pages
	Chapter 9: Derivatives Analysis and Valuation
	Chapter 10: Foreign Exchange Exposure and Risk Management
	Chapter 11: International Financial Management
	Chapter 12: Interest Rate Risk Management
	Chapter 13: Corporate Valuation
	Chapter 14: Mergers, Acquisitions and Corporate Restructuring
	Chapter 15: International Financial Centre (IFC)
	Chapter 16: Startup Finance
	Chapter 17: Small and Medium Enterprises

Paper 3: Advanced Auditing and Professional Ethics

Module 1	Initial Pages
	Chapter 1: Auditing Standards, Statements and Guidance Notes - An Overview
	Chapter-2: Audit Planning, Strategy and Execution
	Chapter 3: Risk Assessment and Internal Control
	Chapter 4: Special Aspects of Auditing in an Automated Environment
	Chapter 5: Audit of Limited Companies	Annexure: Schedule III to The Companies Act, 2013
	Chapter 6: Audit Reports
	Chapter 7: Audit Reports & Certificate for Special Purpose Engagement
	Chapter 8: Audit Committee and Corporate Governance
Module 2	Initial Pages
	Chapter 9: Audit of Consolidated Financial Statements
	Chapter-10: Audit of Banks
	Chapter 11: Audit of Insurance Companies
	Chapter 12: Audit of Non-Banking Financial Companies
	Chapter 13: Audit under Fiscal Laws
	Chapter 14: Special Audit Assignments	Unit 1: Environmental Auditing
		Unit 2: Energy Audit
		Unit 3: Audit of Accounts of Non-Corporate Entities (Bank Borrowers)
		Unit 4: Audit of Stock and Debtors/ Unit Inspection (Audit of Borrower Accounts)
		Unit 5: Audit of Members of Stock Exchanges
		Unit 6: Audit of Mutual Funds
		Unit 7: Audit of Depositories
Annexure
Module 3	Initial Pages
	Chapter 15: Audit of Public Sector Undertakings
	Chapter 16: Liabilities of Auditor
	Chapter 17: Internal Audit, Management and Operational Audit
	Chapter 18: Due Diligence, Investigation and Forensic Audit	Unit 1: Due Diligence
		Unit 2: Investigation
		Unit 3: Forensic Audit
	Chapter 19: Peer Review and Quality Review	Unit 1: Peer Review
		Unit 2: Quality Review
	Chapter 20: Professional Ethics

Paper 4: Corporate and Economic Laws

Part-I: Corporate Laws	Module-1	Initial Pages
Section-A: Company Law
	Chapter 1: Appointment and Qualifications of Directors
	Chapter 2: Appointment and Remuneration of Managerial Personnel
	Chapter 3: Meetings of Board and its Powers
	Chapter 4: Inspection, Inquiry and Investigation
	Chapter 5: Compromises, Arrangements and Amalgamations
	Chapter 6: Prevention of Oppression and Mismanagement
	Chapter 7: Winding Up
	Chapter 8: Producer Companies
Module-2	Initial Pages
Section-A: Company Law	Chapter 9: Companies incorporated outside India
	Chapter 10: Miscellaneous Provisions
	Chapter 11: Compounding of Offences, Adjudication, Special Courts
	Chapter 12: National Company Law Tribunal and Appellate Tribunal
	Chapter 13: Corporate Secretarial Practice – Drafting of Notices, Resolutions, Minutes and Reports
Section-B: Securities Laws	Chapter 1: The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957
	Chapter 2: The Securities Exchange Board of India Act, 1992, SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 and SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015
Part-II: Economic Laws	Module-3	Initial Pages
	Chapter 1: The Foreign Exchange Management Act, 1999
	Chapter 2: The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
	Chapter 3: The Prevention of Money Laundering Act, 2002
	Chapter 4: Foreign Contribution Regulation Act, 2010
	Chapter 5: The Arbitration and Conciliation Act, 1996
	Chapter 6: The Insolvency and Bankruptcy Code, 2016

Paper 5: Strategic Cost Management and Performance Evaluation

Initial Pages
Part-A: Strategic Cost Management and Decision Making	Initial Pages
	Sub Part-I: Strategic Cost Management	Chapter 1: Introduction to Strategic Cost Management
		Chapter 2: Modern Business Environment
		Chapter 3: Lean System and Innovation
		Chapter 4: Cost Management Techniques
		Chapter 5: Cost Management for Specific Sector
	Sub Part-II: Strategic Decision Making
		Chapter 6: Decision Making
		Chapter 7: Pricing Decision
Part-B: Performance Evaluation and Control	Initial Pages
	Sub Part-I: Performance Evaluation and Reporting	Chapter 8: Performance Measurement and Evaluation
		Chapter 9: Divisional Transfer Pricing
		Chapter 10: Strategic Analysis of Operating Income
	Sub Part-II: Managerial Control	Chapter 11: Budgetary Control
		Chapter 12: Standard Costing
Part-C: Case Study	Initial Pages	Chapter 13: Case Study
Appendix

Paper 6A : Risk Management

	Chapter 1: Introduction to Risk
	Chapter 2: Source and Evaluation of Risks
	Chapter 3: Risk Management
	Chapter 4: Quantitative Analysis
	Chapter 5: Risk Model
	Chapter 6: Credit Risk Measurement and Management
	Chapter 7: Risk associated with Corporate Governance
	Chapter 8: Enterprise Risk Management
	Chapter 9: Operational Risk Management

Paper: 6B Financial Services and Capital Markets

	Chapter 1: Global Financial Markets
	Chapter 2: Impact of various policies of Financial Markets
	Chapter 3: Capital Market - Primary
	Chapter 4: Capital Market - Secondary
	Chapter 5: Money Market
	Chapter 6: Institutions and Intermediaries
	Chapter 7: Commodity Market
	Chapter 8A: Banking - Management
	Chapter 8B: Banking as Source of Capital Including NBFCs
	Chapter 9: Mutual Funds
	Chapter 10: Private Equity
	Chapter 11: Investment Banking
	Chapter 12: Credit Rating
	Chapter 13: Treasury Operations
	Chapter 14: Risk Management
	Chapter 15: Credit Derivatives
	Chapter 16: SEBI Guidelines

Paper 6C: International Taxation

Module-1
Part I - Taxation of International Transactions and Non-resident Taxation in India	Initial Pages
	Chapter 1: Transfer Pricing
	Chapter 2: Non-resident Taxation
	Chapter 3: Double Taxation Relief
	Chapter 4: Advance Rulings
	Chapter 5: An Overview of the Black Money and the Imposition of Tax Law
Module-2: Part II - Other aspects of International Taxation	Initial Pages
	Chapter 6: Overview of Model Tax Conventions
	Chapter 7: Tax Treaties: Overview, Features, Application and Interpretation
	Chapter 8: Anti Avoidance Measures
	Chapter 9: Taxation of E-Commerce Transactions
Annexure to Study Material

Paper 6D: Economic Laws

	Chapter 1: World Trade Organization
	Chapter 2: The Competition Act, 2002
	Chapter 3: The Real Estate (Regulation & Development) ACT, 2016
	Chapter 4: Insolvency and Bankruptcy Code, 2016
	Chapter 5: Prevention of Money Laundering Act, 2002
	Chapter 6: The Foreign Exchange Management Act, 1999	Addendum to Chapter-6
	Chapter 7: Prohibition of Benami Property Transactions Act, 1988
Case Study - 1	Solution to Case Study - 1
Case Study - 2	Solution to Case Study - 2
Case Study - 3	Solution to Case Study - 3
Case Study - 4	Solution to Case Study - 4

Paper 6E: Global Financial Reporting Standards

Open Book for GFRS
	List of IFRS corresponding to Ind AS
	Significant Differences between IFRS and US GAAP
	Major Differences between Ind AS and IFRS
	GFRS Case Study-1	Solution to GFRS Case Study-1
	GFRS Case Study-2	Solution to GFRS Case Study-2
	GFRS Case Study-3	Solution to GFRS Case Study-3

Paper 6F: Multidisciplinary Case Study

	Case Study-1	Solution to Case Study-1
	Case Study-2	Solution to Case Study-2
	Case Study-3	Solution to Case Study-3
	Case Study-4	Solution to Case Study-4

Paper 7: Direct Tax Laws and International Taxation

Part I: Direct Tax Laws
Module 1	Initial Pages
	Chapter 1: Basic Concepts
	Chapter 2: Residence and Scope of Total Income
	Chapter 3: Incomes which do not form part of Total Income
	Chapter 4: Salaries
	Chapter 5: Income from House Property
	Chapter 6: Profits and Gains of Business or Profession
	Chapter 7: Capital Gains
	Chapter 8: Income from Other Sources
	Chapter 9: Income of Other Persons included in assessee's Total Income
	Chapter 10: Aggregation of Income, Set-Off and Carry Forward of Losses
Module 2
	Initial Pages
	Chapter 11: Deductions from Gross Total Income
	Chapter 12: Assessment of Various Entities
	Chapter 13: Assessment of Charitable or Religious Trusts or Institutions, Political Parties and Electoral Trusts
	Chapter 14: Tax Planning, Tax Avoidance & Tax Evasion
Module 3
	Initial Pages
	Chapter 15: Deduction, Collection and Recovery of Tax
	Chapter 16: Income-tax Authorities
	Chapter 17: Assessment Procedure
	Chapter 18: Appeals and Revision
	Chapter 19: Settlement of Tax Cases
	Chapter 20: Penalties
	Chapter 21: Offences and Prosecution
	Chapter 22: Liability in Special Cases
	Chapter 23: Miscellaneous Provisions
Part II: International Taxation
Module 4	Initial Pages
	Chapter 1: Non-resident Taxation
	Chapter 2: Double Taxation Relief
	Chapter 3: Transfer Pricing & Other Anti-Avoidance Measures
	Chapter 4: Advance Rulings
	Chapter 5: Equalisation Levy
	Chapter 6: Overview of Model Tax Conventions
	Chapter 7: Application and Interpretation of Tax Treaties
	Chapter 8: Fundamentals of Base Erosion and Profit Shifting

Paper 8: Indirect Tax Laws

Part-I Goods and Services Tax
Module 1	Initial Pages
	Chapter 1: GST in India - An Introduction
	Chapter 2: Taxable Event - Supply
	Chapter 3: Charge of GST	Part A
		Part B
	Chapter 4: Exemptions from GST
	Chapter 5: Place of Supply
	Chapter 6: Time of Supply
	Chapter 7: Value of Supply
Module 2	Initial Pages
	Chapter 8: Input Tax Credit
	Chapter 9: Registration
	Chapter 10: Tax Invoice, Credit and Debit Notes
	Chapter 11: Accounts and Records
	Chapter 12: Payment of Tax	Unit I: Payment of Tax, Interest and Other Amounts
		Unit II: Tax Deduction at Source and Collection of Tax at Source
	Chapter 13: Returns	Part A
		Part B
Module 3	Initial Pages
	Chapter 14: Refunds
	Chapter 15: Job Work
	Chapter 16: Electronic Commerce
	Chapter 17: Assessment and Audit
	Chapter 18: Inspection, Search, Seizure and Arrest
	Chapter 19: Demands and Recovery
	Chapter 20: Liability to Pay Tax in Certain Cases
	Chapter 21: Offences and Penalties
	Chapter 22: Appeals and Revision
	Chapter 23: Advance Ruling
	Chapter 24: Miscellaneous Provisions
	Chapter 25: Transitional Provisions
Part-II Customs & FTP
Module - 4	Initial Pages
	Chapter 1: Levy of and Exemptions from Customs Duty	Unit I: Introduction to Customs Law
		Unit II: Levy and Exemptions
	Chapter 2: Types of Duty
	Chapter 3: Classification of Imported and Export Goods
	Chapter 4: Valuation under the Customs Act, 1962
	Chapter 5: Importation, Exportation and Transportation of Goods	Unit I: Provisions Relating to Imported and Export Goods
		Unit II: Provisions Relating to Coastal Goods
	Chapter 6: Warehousing
	Chapter 7: Duty Drawback
	Chapter 8: Demand and Recovery
	Chapter 9: Refund
	Chapter 10: Provisions Relating to Illegal Import, Export, Confiscation & Allied Provisions	Unit I: Provisions Relating to Prohibited/ Notified/ Specified Goods & Illegal Importation/ Exportation of Goods
		Unit II: Searches, Seizure and Arrest
		Unit III: Confiscation & Penalties
		Unit IV: Offences and Prosecution
	Chapter 11: Appeals and Revision
	Chapter 12: Settlement Commission
	Chapter 13: Advance Ruling
	Chapter 14: Miscellaneous Provisions
	Chapter 15: Foreign Trade Policy	Unit I: Introduction to FTP
		Unit II: Basic Concepts relating to Export Promotion Schemes under FTP

Download CA Final Study Material (Old Syllabus)

English Medium

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Practice Manual

Initial Pages	Chapter 1 Accounting Standards and Guidance Notes
	Chapter 2 Indian Accounting Standards (Ind AS)
	Chapter 3 Corporate Financial Reporting
	Chapter 4 Accounting for Corporate Restructuring
	Chapter 5 Consolidated Financial Statements of Group Companies
	Chapter 6 Accounting and Reporting of Financial Instruments
	Chapter 7 Share-Based Payments
	Chapter 8 Financial Reporting for Financial Institutions
	Chapter 9- Valuation
	Chapter 10 Developments in Financial Reporting
Feedback Form

Hindi Medium

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Module 1	Initial Pages
	Chapter - 1
	Sehedule III of Companies Act Module 1
Module 2	Initial Pages
	Chapter - 2
	Chapter - 3
	Chapter - 4
	Chapter - 5
Module 3	Initial Pages
	Chapter - 6
	Chapter - 7
	Chapter - 8	Chapter - 8 - Part 1
		Chapter - 8 - Part 2
	Chapter - 9
Feedback Form	Chapter - 10
Volume - III	Initial Pages
	Chapter - 1
	Chapter - 2
	Chapter - 3
	Chapter - 4
	Chapter - 5
	Chapter - 6
	Chapter - 7
	Chapter - 8
	Chapter - 9
	Chapter - 10
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Paper 2: Strategic Financial Management

English Medium

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Module 1	Initial Pages
	Chapter 1 Financial Policy And Corporate Strategy
	Chapter 2 Project Planning And Capital Budgeting
	Chapter 3 Leasing Decisions
	Chapter 4 Dividend Decisions
Module 2	Initial Pages
	Chapter 5 Indian Capital Market
	Chapter 6 Security Analysis
	Chapter 7 Portfolio Theory Chapter 8 Financial Services In India
	Chapter 9 Mutual Funds
	Chapter 10 Money Market Operations
Module 3	Initial Pages
	Chapter 11 Foreign Direct Investment (FDI), Foreign Institutional Investment (FII) And International Financial Management
	Chapter 12 Foreign Exchange Exposure And Risk Management
	Chapter 13 Mergers, Acquisitions & Restructuring
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Initial Pages	Chapter 1 Financial Policy And Corporate Strategy
	Chapter 2 Project Planning And Capital Budgeting
	Chapter 3 Leasing Decisions
	Chapter 4 Dividend Decisions
	Chapter 5 Indian Capital Market
	Chapter 6 Security Analysis
	Chapter 7 Portfolio Theory
	Chapter 8 Financial Services In India
	Chapter 9 Mutual Funds
	Chapter 10 Money Market Operations
	Chapter 11 Foreign Direct Investment (FDI), Foreign Institutional Investment (FII) And International Financial Management
	Chapter 12 Foreign Exchange Exposure And Risk Management
	Chapter 13 Mergers, Acquisitions & Restructuring
Annexure A
Annexure B
Annexure C
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Hindi Medium

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Module 1	Initial Pages
	Chapter - 1
	Chapter - 2
	Chapter - 3
	Chapter - 4
Module 2	Initial Pages
	Chapter - 5
	Chapter - 6
	Chapter - 7
	Chapter - 8
	Chapter - 9
	Chapter - 10
Module 3	Initial Pages
	Chapter - 11
	Chapter - 12
	Chapter - 13
Feedback Form
Volume - II	Initial Pages
	Chapter - 1
	Chapter - 2
	Chapter - 3
	Chapter - 4
	Chapter - 5
	Chapter - 6
	Chapter - 7
	Chapter - 8
	Chapter - 9
	Chapter - 10
	Chapter - 11
	Chapter - 12
	Chapter - 13
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Paper 3: Advanced Auditing and Professional Ethics

English Medium

Study Material

Module 1	Initial Pages
	Chapter 1 Auditing Standards, Statements and Guidance Notes – An Overview
	Chapter 2 Audit Strategy, Planning and Programming
	Chapter 3 Risk Assessment and Internal Control
	Chapter 4 Audit under Computerised Information System (CIS) Environment
	Chapter 5 Special Audit Techniques
	Chapter 6 The Company Audit
	Chapter 7 Liabilities of Auditors
	Chapter 8 Audit Report
	Chapter 9 Audit Committee and Corporate Governance
	Chapter 10 Audit of Consolidated Financial Statements
Feedback Form
Module 2	Initial Pages
	Chapter 11 Audit of Banks
	Chapter 12 Audit of General Insurance Companies
	Chapter 13 Audit of Co-Operative Societies
	Chapter 14 Audit of Non Banking Financial Companies
	Chapter 15 Audit under Fiscal Laws
	Chapter 16 Cost Audit
Module 3
Initial Pages
	Chapter 17 Special Audit Assignments
	Chapter 18 Audit of Public Sector Undertakings
	Chapter 19 Internal Audit, Management and Operational Audit
	Chapter 20 Investigations and Due Diligence
	Chapter 21 Peer Review
	Chapter 22 Professional Ethics
Auditing Pronouncements	Initial Pages
	Part-I Auditing and Assurance Standards	Part (a)
		Part (b)
		Part (c)
		Part (d)
	Part-II Statements
	Part-III Guidance Notes	Part-A
		Part-B
		Part-C
		Part-D

Practice Manual

Initial Pages	Chapter 1 Auditing Standards, Statements and Guidance Notes – An Overview
	Chapter 2 Audit Strategy, Planning and Programming
	Chapter 3 Risk Assessment and Internal Control
	Chapter 4 Audit under Computerised Information System (CIS) Environment
	Chapter 5 Special Audit Techniques
	Chapter 6 The Company Audit
	Chapter 7 Liabilities of Auditors
	Chapter 8 Audit Report
	Chapter 9 Audit Committee and Corporate Governance
	Chapter 10 Audit of Consolidated Financial Statements
	Chapter 11 Audit of Banks
	Chapter 12 Audit of General Insurance Companies
	Chapter 13 Audit of Co-Operative Societies
	Chapter 14 Audit of Non Banking Financial Companies
	Chapter 15 Audit under Fiscal Laws
	Chapter 16 Cost Audit
	Chapter 17 Special Audit Assignments
	Chapter 18 Audit of Public Sector Undertakings
	Chapter 19 Internal Audit, Management and Operational Audit
	Chapter 20 Investigations and Due Diligence
	Chapter 21 Peer Review
	Chapter 22 Professional Ethics
	Feedback Form

Hindi Medium

Study Material

Module 1	Initial Pages
	Chapter 1
	Chapter 2
	Chapter 3
	Chapter 4
	Chapter 5
	Chapter 6
	Chapter 7
	Chapter 8
	Chapter 9
	Chapter 10
Feedback Form
Module 2	Initial Pages
	Chapter 11
	Chapter 12
	Chapter 13
	Chapter 14
	Chapter 15
	Chapter 16
Module 3	Initial Pages
	Chapter 17
	Chapter 18
	Chapter 19
	Chapter 20
	Chapter 21
	Chapter 22

Practice Manual

Module 1	Initial Pages
	Chapter 1
	Chapter 2
	Chapter 3
	Chapter 4
	Chapter 5
	Chapter 6
	Chapter 7
	Chapter 8
	Chapter 9
	Chapter 10
Module 2	Chapter 11
	Chapter 12
	Chapter 13
	Chapter 14
	Chapter 15
	Chapter 16
Module 3	Chapter 17
	Chapter 18
	Chapter 19
	Chapter 20
	Chapter 21
	Chapter 22
Feedback Form
Auditing Pronouncements	Initial pages
	Part – I	Part-A
		Part-B
	Part – II

Paper 4: Corporate and Allied Laws

English Medium

Study Material

Module 1 Companies Act,2013	Initial Pages
	Chapter1 -Declaration and Payment of Dividend
	Chapter 2- Accounts and Audit
	Chapter 3 - Appointment and Qualification of Directors
	Chapter 4- Appointment and Remuneration of Managerial Personnel
	Chapter 6- Inspection Inquiry and Investigation
	Chapter 7- Compromises, Arrangements and Amalgamations
	Chapter 8- Prevention of Oppression and Mismanagement
	Chapter 9- Revival and Rehabilitation of Sick Companies
	Chapter 10 - Winding-Up
	Chapter 11- Producer Companies
	Chapter 12- Companies incorporated outside India
	Chapter 13- Offences and penalties
	Chapter 14- E-governance
	Chapter 15- National Company Law tribunal and appellate tribunal
	Chapter 16- Special Courts
	Chapter 17- Miscellaneous Provisions
	chapter 18- Corporate secretarial practice-drafting of resolution, minutes ,notices and reports
	Feedback Form
Module 2	Initial Pages
	Chapter 19- The Securities and Exchange Board of India (SEBI) Act, 1992
	Chapter 20- The Securities Contracts (Regulation) Act, 1956
	Chapter 21-The Foreign Exchange Management Act, 1999
	Chapter 22- The Competition Act, 2002
	Chapter 23- 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

		Chapter 24- Prevention of Money Laundering Act, 2002
		Chapter 25- Interpretation of Statutes, Deeds and Documents
	Feedback Form

Practice Manual

Companies Act,2013	Initial Pages
	Chapter1 -Declaration and Payment of Dividend
	Chapter 2- Accounts and Audit
	Chapter 3 - Appointment and Qualification of Directors
	Chapter 4- Appointment and Remuneration of Managerial Personnel
	Chapter 5- Meetings of Board and its Powers
	Chapter 6- Inspection Inquiry and Investigation
	Chapter 7- Compromises, Arrangements and Amalgamations
	Chapter 8- Prevention of Oppression and Mismanagement
	Chapter 9 - Winding-Up
	Chapter 10 - Producer Companies
	Chapter 11 – Companies Incorporated Outside India
	Chapter 12 - Offences and penalties
	Chapter 13 - E-Governance
	Chapter 14 - Special Courts
	Chapter 15 - Miscellaneous Provisions
	Chapter 16- Corporate Secretarial Practice-Drafting of Resolution, Minutes ,Notices and Reports
	Chapter 17- The Securities and Exchange Board of India Act, 1992
	Chapter 18 - The Securities Contracts (Regulation) Act, 1956
	Chapter 19 - The Foreign Exchange Management Act, 1999
	Chapter 20 - The Competition Act, 2002
	Chapter 21 - 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
	Chapter 22 - Prevention of Money Laundering Act, 2002
	Chapter 23 - Interpretation of Statutes, Deeds and Documents
Feedback Form

Hindi Medium

Study Material

Practice Manual

Paper 5: Advanced Management Accounting

English Medium

Study Material

Practice Manual

Hindi Medium

Study Material

Module 1	Initial Pages
	Chapter 1
	Chapter 2-3
	Feedback Form
Module 2	Initial Pages
	Chapter 4
	Chapter 5-7
	Chapter 8-9
Module 3	Initial Pages
	Chapter 10-11
	Chapter 12-14
	Chapter 15-16

Practice Manual

Initial Pages
	Chapter 1-3
	Chapter 4-8
	Chapter 9-12
	Chapter 13-17

Paper 6: Information Systems Control and Audit

English Medium

Study Material

Initial Pages
	Chapter 1 Concepts of Governance and Management of Information Systems
	Chapter 2 Information Systems Concepts
	Chapter 3 Protection of Information Systems
	Chapter 4 Business Continuity Planning and Disaster Recovery Planning
	Chapter 5 Acquisition, Development and Implementation of Information Systems
	Chapter 6 Auditing of Information Systems
	Chapter 7 Information Technology Regulatory Issues
	Chapter 8 Emerging Technologies
References
Glossary
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Practice Manual

Initial Pages	Chapter 1 Concepts of Governance and Management of Information Systems
	Chapter 2 Information Systems Concepts
	Chapter 3 Protection of Information Systems
	Chapter 4 Business Continuity Planning and Disaster Recovery Planning
	Chapter 5 Acquisition, Development and Implementation of Information Systems
	Chapter 6 Auditing of Information Systems
	Chapter 7 Information Technology Regulatory Issues
	Chapter 8 Emerging Technologies
	Questions Based on the Case Studies
Feedback Form

Hindi Medium

Study Material

Initial Pages	Chapter-1
	Chapter-2
	Chapter-3
	Chapter-4
	Chapter-5
	Chapter-6
	Chapter-7
	Chapter-8
Feedback form

Practice Manual

Initial Pages	Chapter-1
	Chapter-2
	Chapter-3
	Chapter-4
	Chapter-5
	Chapter-6
	Chapter-7
	Chapter-8
Feedback form

Paper 7: Direct Tax Laws and International Taxation

Study Material

Module 1	Initial Pages
	Chapter 1: Basic Concepts
	Chapter 2: Residence and Scope of Total Income
	Chapter 3: Incomes which do not form part of Total Income
	Chapter 4: Salaries
	Chapter 5: Income from House Property
	Chapter 6: Profits and Gains of Business or Profession
	Chapter 7: Capital Gains
	Chapter 8: Income from Other Sources
	Chapter 9: Income of Other Persons included in assessee's Total Income
	Chapter 10: Aggregation of Income, Set-Off and Carry Forward of Losses
Module 2	Initial Pages
	Chapter 11: Deductions from Gross Total Income
	Chapter 12: Assessment of Various Entities
	Chapter 13: Assessment of Charitable or Religious Trusts or Institutions, Political Parties and Electoral Trusts
	Chapter 14: Tax Planning, Tax Avoidance & Tax Evasion
Module 3	Initial Pages
	Chapter 15: Deduction, Collection and Recovery of Tax
	Chapter 16: Income-tax Authorities
	Chapter 17: Assessment Procedure
	Chapter 18: Appeals and Revision
	Chapter 19: Settlement of Tax Cases
	Chapter 20: Penalties
	Chapter 21: Offences and Prosecution
	Chapter 22: Liability in Special Cases
	Chapter 23: Miscellaneous Provisions
Part II: International Taxation
Module 4	Initial Pages
	Chapter 1: Non-resident Taxation
	Chapter 2: Double Taxation Relief
	Chapter 3: Transfer Pricing & Other Anti-Avoidance Measures
	Chapter 4: Advance Rulings
	Chapter 5: Equalisation Levy
	Chapter 6: Overview of Model Tax Conventions
	Chapter 7: Application and Interpretation of Tax Treaties
	Chapter 8: Fundamentals of Base Erosion and Profit Shifting

Paper 8: Indirect Tax Laws

Study Material

Part-I Goods and Services Tax
Module 1	Initial Pages
	Chapter 1: GST in India - An Introduction
	Chapter 2: Taxable Event - Supply
	Chapter 3: Charge of GST	Part A
		Part B
	Chapter 4: Exemptions from GST
	Chapter 5: Place of Supply
	Chapter 6: Time of Supply
	Chapter 7: Value of Supply
Module 2	Initial Pages
	Chapter 8: Input Tax Credit
	Chapter 9: Registration
	Chapter 10: Tax Invoice, Credit and Debit Notes
	Chapter 11: Accounts and Records
	Chapter 12: Payment of Tax	Unit I: Payment of Tax, Interest and Other Amounts
		Unit II: Tax Deduction at Source and Collection of Tax at Source
	Chapter 13: Returns	Part A
		Part B
Module 3	Initial Pages
	Chapter 14: Refunds
	Chapter 15: Job Work
	Chapter 16: Electronic Commerce
	Chapter 17: Assessment and Audit
	Chapter 18: Inspection, Search, Seizure and Arrest
	Chapter 19: Demands and Recovery
	Chapter 20: Liability to Pay Tax in Certain Cases
	Chapter 21: Offences and Penalties
	Chapter 22: Appeals and Revision
	Chapter 23: Advance Ruling
	Chapter 24: Miscellaneous Provisions
	Chapter 25: Transitional Provisions
Part-II Customs & FTP
Module - 4	Initial Pages
	Chapter 1: Levy of and Exemptions from Customs Duty	Unit I: Introduction to Customs Law
		Unit II: Levy and Exemptions
	Chapter 2: Types of Duty
	Chapter 3: Classification of Imported and Export Goods
	Chapter 4: Valuation under the Customs Act, 1962
	Chapter 5: Importation, Exportation and Transportation of Goods	Unit I: Provisions Relating to Imported and Export Goods
		Unit II: Provisions Relating to Coastal Goods
	Chapter 6: Warehousing
	Chapter 7: Duty Drawback
	Chapter 8: Demand and Recovery
	Chapter 9: Refund
	Chapter 10: Provisions Relating to Illegal Import, Export, Confiscation & Allied Provisions	Unit I: Provisions Relating to Prohibited/ Notified/ Specified Goods & Illegal Importation/ Exportation of Goods
		Unit II: Searches, Seizure and Arrest
		Unit III: Confiscation & Penalties
		Unit IV: Offences and Prosecution
	Chapter 11: Appeals and Revision
	Chapter 12: Settlement Commission
	Chapter 13: Advance Ruling
	Chapter 14: Miscellaneous Provisions
	Chapter 15: Foreign Trade Policy	Unit I: Introduction to FTP
		Unit II: Basic Concepts relating to Export Promotion Schemes under FTP

MODULE 1	Initial Pages
	Chapter 1 Developments in the Business Environment
	Chapter 2 Decision Making using Cost Concepts and CVP Analysis
	Chapter 3 Pricing Decisions
Feedback Form
MODULE 2	Initial Pages
	Chapter 4 Budget & Budgetary Control
	Chapter 5 Standard Costing
	Chapter 6 Costing of Service Sector
	Chapter 7 Transfer Pricing
	Chapter 8 Uniform Costing and Inter Firm Comparison
	Chapter 9 Profitability Analysis – Product Wise/ Segment Wise/ Customer Wise
MODULE 3	Initial Pages
	Chapter 10 Linear Programming
	Chapter 11 The Transportation Problem
	Chapter 12 The Assignment Problem
	Chapter 13 Critical Path Analysis
	Chapter 14 Program Evaluation and Review Technique
	Chapter 15 Simulation
	Chapter 16 Learning Curve Theory
Appendix
Feedback Form

Part A	Initial Pages
	Chapter 1 Developments in the Business Environment
	Chapter 2 Decision Making using Cost Concepts and CVP Analysis
	Chapter 3 Pricing Decisions
	chapter 4 Budget & Budgetary Control
	Chapter 5 Standard Costing
	Chapter 6 Costing of Service Sector
	Chapter 7 Transfer Pricing
	Chapter 8 Uniform Costing & Inter-firm Comparison
	Chapter 9 Profitability Analysis – Product Wise/ Segment Wise/ Customer Wise
	Feedback Form
Part B	Initial Pages
	Chapter 10 Linear Programming
	Chapter 11 The Transportation Problem
	Chapter 12 The Assignment Problem
	Chapter 13 Critical Path Analysis
	Chapter 14 Program Evaluation and Review Technique
	Chapter 15 Simulation
	Chapter 16 Learning Curve Theory
Appendix	Feedback Form

Kalpesh Classes

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