AAO KAREIN TYAARI JEET KI

98761-31274 www.uncram.in @uncram.in 94174-24938

98761-31264 98761-31274 contact@uncram.in @uncram.in

Old Scheme

Scheduled and Unscheduled

TEST NO TOPICS TO BE COVERED CHAPTER NO AS PER ICAI

1

Most imp

• AS 21, 23, 27

• CONSOLIDATED FINANCIAL STATEMENTS

• 1, 5 On

5/7/2019

2

Most imp

• FINANCIAL INSTRUMENTS

• SHARE-BASED PAYMENTS

• AS 11

• 6, 7, 1 On

19/7/2019

3

Most imp

• VALUATION • 9 On

5/8/2019

4

Most imp

• DEVELOPMENTS IN FINANCIAL REPORTING (VAS, EVA,

HRA)

• AS – 1, 2, 3, 4, 5, 7, 9, 13, 22, 24, 25, 29

• 10, 1 On

20/8/2019

5 • ACCOUNTING FOR CORPORATE RESTRUCTURING

• AS- 10, 11, 12, 14, 15, 16, 17, 18, 19, 20, 26, 28

• 1, 4 On

6/9/2019

6 • ACCOUNTING STANDARDS AND GUIDANCE NOTES

• INDIAN ACCOUNTING STANDARDS (IND AS)

• CORPORATE FINANCIAL REPORTING

• FINANCIAL REPORTING FOR FINANCIAL INSTITUTIONS

• CONSOLIDATED FINANCIAL STATEMENTS

• 1, 2, 3,

8

On

22/9/2019

7

• FULL SYLLABUS • ALL On

7/10/2019

TEST NO TOPICS TO BE COVERED CHAPTER NO AS PER ICAI

1

Most imp

• PORTFOLIO • 7 On

7/7/2019

2

Most imp

• FOREIGN EXCHANGE EXPOSURE AND RISK

MANAGEMENT

• 12 On

21/7/2019

3

Most imp

• DIVIDEND DECISIONS

• SECURITY ANALYSIS

• MUTUAL FUNDS

• 4, 6, 9 On

7/8/2019

CA FINAL (OLD) SCHEDULE

ALL SUBJECTS - 7 TEST SERIES

TOTAL 7 TESTS SCHEDULE FOR CA FINAL OLD– FR

TOTAL 7 TESTS SCHEDULE FOR CA FINAL OLD– SFM

4

Most imp

• PROJECT PLANNING AND CAPITAL BUDGETING

• LEASING DECISIONS

• MERGERS, ACQUISITIONS & RESTRUCTURING

• 2, 3, 13 On

22/8/2019

5 • FINANCIAL POLICY AND CORPORATE STRATEGY

• MONEY MARKET OPERATIONS

• FDI, FII AND INTERNATIONAL FINANCIAL

MANAGEMENT

• 1, 10, 11 On

8/9/2019

6 • INDIAN CAPITAL MARKET

• FINANCIAL SERVICES IN INDIA

• 5, 8 On

24/9/2019

7 • FULL SYLLABUS • ALL On

9/10/2019

TEST NO TOPICS TO BE COVERED CHAPTER AS PER ICAI

1

Most

imp

• INTERNAL AUDIT, MANAGEMENT AND

OPERATIONAL AUDIT

• INVESTIGATIONS AND DUE DILIGENCE

• PROFESSIONAL ETHICS

• 19, 20, 22 On

8/7/2019

2

Most

imp

• AUDITING STANDARDS, STATEMENTS

• AUDIT STRATEGY, PLANNING AND

PROGRAMMING

• RISK ASSESSMENT AND INTERNAL CONTROL

• 1, 2, 3 On

23/7/2019

3

Most

imp

• THE COMPANY AUDIT

• LIABILITIES OF AUDITORS

• AUDIT REPORT

• AUDIT COMMITTEE AND CORPORATE

GOVERNANCE

• 6, 7, 8, 9 On

8/8/2019

4

Most

imp

• AUDIT OF BANKS

• AUDIT OF GENERAL INSURANCE COMPANIES

• PEER REVIEW

• 11, 12, 21 On

24/8/2019

5

Most

imp

• ALL STANDARDS OF AUDITING

• PROFESSIONAL ETHICS

• SEC 123, 124, 125, 127, 128, 129, 139, 140, 141,

143, 135

• CARO

• AS 18, 17, 2, 10, 4, 29, 5

• SCHEDULE III

• LINKING

BASED

On

10/9/2019

TOTAL 7 TESTS SCHEDULE FOR CA FINAL OLD– AUDIT

6 • AUDIT UNDER COMPUTERIZED INFORMATION

SYSTEM (CIS)

• SPECIAL AUDIT TECHNIQUES

• AUDIT OF CONSOLIDATED FINANCIAL STATEMENTS

• AUDIT OF CO-OPERATIVE SOCIETIES

• AUDIT OF NON BANKING FINANCIAL COMPANIES

• AUDIT UNDER FISCAL LAWS

• COST AUDIT

• AUDIT OF PUBLIC SECTOR UNDERTAKINGS

• 4, 5,

10,

13,

14,

15,

16,

17, 18

On

26/9/2019

7 • FULL SYLLABUS • ALL On 11/10/2019

TEST NO TOPICS TO BE COVERED CHAPTER NO AS PER ICAI

1

Most imp

• APPOINTMENT AND QUALIFICATION OF DIRECTORS

• APPOINTMENT AND REMUNERATION OF

MANAGERIAL PERSONNEL

• MEETINGS OF BOARD AND ITS POWERS

• 3, 4, 5 On

10/7/2019

2

Most imp

• INSOLVENCY AND BANKRUPTCY CODE, 2016 (UPTO

SEC 59)

• THE FOREIGN EXCHANGE MANAGEMENT ACT, 1999

• THE COMPETITION ACT, 2002

• 11, 19,

22, 23

On

25/7/2019

3

Most imp

• THE SECURITIES AND EXCHANGE BOARD OF INDIA

(SEBI) ACT, 1992

• THE SECURITIES CONTRACTS (REGULATION) ACT,

1956

• PREVENTION OF MONEY LAUNDERING ACT, 2002

• INTERPRETATION OF STATUTES, DEEDS AND

DOCUMENTS

• 20, 21,

25, 26

On

10/8/2019

4

Most imp

• DECLARATION AND PAYMENT OF DIVIDEND

• ACCOUNTS AND AUDIT

• INSPECTION INQUIRY AND INVESTIGATION

• 1, 2, 6 On

26/8/2019

5 • COMPROMISES, ARRANGEMENTS AND

AMALGAMATIONS

• PREVENTION OF OPPRESSION AND

MISMANAGEMENT

• REVIVAL AND REHABILITATION OF SICK COMPANIES

• BANKING, THE INSURANCE ACT, IRDA, SARFAESI

• 7, 8, 9, 24 On

12/9/2019

TOTAL 7 TESTS SCHEDULE FOR CA FINAL OLD– LAW

6 • WINDING UP (271-303, 324-336, 344-347, 352-358)

• COMPANIES INCORPORATED OUTSIDE INDIA

• OFFENCES AND PENALTIES

• E-GOVERNANCE

• NATIONAL COMPANY LAW TRIBUNAL AND

APPELLATE TRIBUNAL

• SPECIAL COURTS

• MISCELLANEOUS PROVISIONS (EXCEPT 366 to 378,

396 to 404, 405, 448, 449, 451-454, 456-470)

• CORPORATE SECRETARIAL PRACTICE-DRAFTING OF

RESOLUTION, MINUTES, NOTICES AND REPORTS

• 10, 12,

13, 14,

15, 16,

17, 18

On

29/9/2019

7 • FULL SYLLABUS • ALL On

13/10/2019

TEST NO TOPICS TO BE COVERED CHAPTER NO AS PER ICAI

1

Most Imp

• LINEAR PROGRAMMING

• THE TRANSPORTATION PROBLEM

• THE ASSIGNMENT PROBLEM

• 10, 11, 12 On

11/7/2019

2

Most Imp

• CRITICAL PATH ANALYSIS

• PROGRAM EVALUATION AND REVIEW

TECHNIQUE

• SIMULATION

• 13, 14, 15 On

27/7/2019

3

Most Imp

• STANDARD COSTING

• TRANSFER PRICING

• LEARNING CURVE THEORY

• 5, 7, 16 On

12/8/2019

4

Most Imp

• DEVELOPMENTS IN THE BUSINESS

ENVIRONMENT

• DECISION MAKING USING COST CONCEPTS

AND CVP ANALYSIS

• PRICING DECISIONS

• 1, 2, 3 On

28/8/2019

5 • BUDGET & BUDGETARY CONTROL

• COSTING OF SERVICE SECTOR

• PROFITABILITY ANALYSIS – PRODUCT WISE/

SEGMENT WISE/ CUSTOMER WISE

• 4, 6, 9 On

14/9/2019

98761-31274 www.uncram.in @uncram.in 94174-24938

TOTAL 7 TESTS SCHEDULE FOR CA FINAL OLD– COSTING

6 • UNIFORM COSTING AND INTER FIRM

COMPARISON

• LINEAR PROGRAMMING (REVISION)

• LEARNING CURVE THEORY

(REVISION)

• CRITICAL PATH ANALYSIS (REVISION)

• 8, 10, 16, 13

(REVISION)

On

01/10/2019

7 • FULL SYLLABUS • ALL On 15/10/2019

TEST NO TOPICS TO BE COVERED

1

Most

Imp

• INCOME-TAX AUTHORITIES (CH –

16)

• ASSESSMENT PROCEDURE (CH –

17)

• APPEALS AND REVISION (CH – 18)

• SETTLEMENT OF TAX CASES (CH –

19)

• PENALTIES (CH – 20)

• OFFENCES AND PROSECUTION

(CH – 21)

• LIABILITY IN SPECIAL CASES (CH

– 22)

• MISCELLANEOUS PROVISIONS

(CH – 23)

On

14/7/2019

2

Most

imp

• BASIC CONCEPTS (CH – 1)

• RESIDENCE AND SCOPE OF TOTAL

INCOME (CH – 2)

• INCOMES WHICH DO NOT FORM

PART OF TOTAL INCOME (CH – 3)

• SALARIES (CH – 4)

• INCOME FROM HOUSE

PROPERTY (CH – 5)

• CAPITAL GAINS (CH – 7)

• DEDUCTION, COLLECTION AND

RECOVERY OF TAX (CH – 15)

On

30/7/2019

3

Most

imp

• PROFITS AND GAINS OF BUSINESS

OR PROFESSION (CH – 6)

• INCOME FROM OTHER SOURCES

(CH – 8)

• INCOME OF OTHER PERSONS

INCLUDED IN ASSESSES TI (CH – 9)

• AGGREGATION OF INCOME, S/O

AND C/F OF LOSSES (CH – 10)

• DEDUCTIONS FROM GROSS

TOTAL INCOME (CH – 11)

• ASSESSMENT OF VARIOUS

ENTITIES (CH – 12)

• CHARITABLE OR RELIGIOUS

TRUSTS POLITICAL PARTIES (CH

– 13)

• TAX PLANNING, TAX

AVOIDANCE & TAX EVASION (CH

– 14)

On

16/8/2019

4 Internati

onal tax

• NON-RESIDENT TAXATION (CH – 1)

• DOUBLE TAXATION RELIEF (CH – 2)

• TRANSFER PRICING & OTHER

ANTI-AVOIDANCE MEASURES (CH

– 3)

• ADVANCE RULINGS (CH – 4)

• EQUALIZATION LEVY (CH – 5)

• OVERVIEW OF MODEL TAX

CONVENTIONS (CH – 6)

• APPLICATION AND

INTERPRETATION OF TAX

TREATIES (CH – 7)

• FUNDAMENTALS OF BASE

EROSION AND PROFIT SHIFTING

(CH – 8)

On

31/8/2019

TOTAL 7 TESTS SCHEDULE FOR CA FINAL OLD– DT

5

(Rev

)

• CAPITAL GAINS (CH – 7)

• DEDUCTION, COLLECTION AND

RECOVERY OF TAX (CH – 15)

• PROFITS AND GAINS OF BUSINESS

OR PROFESSION (CH – 6)

• INCOME FROM OTHER SOURCES

(CH – 8)

On

16/9/2019

6

(Rev

)

• INCOME-TAX AUTHORITIES (CH –

16)

• ASSESSMENT PROCEDURE (CH –

17)

• APPEALS AND REVISION (CH – 18)

• SETTLEMENT OF TAX CASES (CH –

19)

• PENALTIES (CH – 20)

• OFFENCES AND PROSECUTION (CH

– 21)

• LIABILITY IN SPECIAL CASES (CH –

22)

• MISCELLANEOUS PROVISIONS (CH

– 23)

On

02/10/2019

7 • FULL SYLLABUS • ALL On

17/10/2019

TEST NO TOPICS TO BE COVERED CHAPTER NO AS PER ICAI

1

MOST

IMP

• GST IN INDIA - AN INTRODUCTION

(CH – 1)

• TAXABLE EVENT – SUPPLY (CH – 2)

• CHARGE OF GST (CH – 3)

• EXEMPTIONS FROM GST (CH –

4)

• PLACE OF SUPPLY (CH – 5)

• TIME OF SUPPLY (CH – 6)

On

16/7/2019

2

MOST

IMP

• VALUE OF SUPPLY (CH – 7)

• INPUT TAX CREDIT (CH – 8)

• REGISTRATION (CH – 9)

• TAX INVOICE, CREDIT AND DEBIT

NOTES (CH – 10)

• ACCOUNTS AND RECORDS (CH

– 11)

• PAYMENT OF TAX (CH – 12)

• RETURNS (CH – 13)

On

1/8/2019

3

MOST

IMP

• IMPORT & EXPORT UNDER GST

(CH – 14)

• REFUNDS (CH – 15)

• JOB WORK (CH – 16)

• ASSESSMENT AND AUDIT (CH –

17)

• INSPECTION, SEARCH, SEIZURE

AND ARREST (CH – 18)

• DEMANDS AND RECOVERY (CH

– 19)

• LIABILITY TO PAY TAX IN

CERTAIN CASES (CH – 20)

• OFFENCES AND PENALTIES (CH

– 21)

• APPEALS AND REVISIONS (CH –

22)

• ADVANCE RULING (CH – 23)

• MISCELLANEOUS PROVISIONS

(CH – 24)

On

04/9/2019

4 • CUSTOM & FTP FULL (CHAPTER 1 TO 15 AS PER ICAI, MODULE 4) 2/9/2019

TOTAL 7 TESTS SCHEDULE FOR CA FINAL OLD– IDT

5

(REV)

• TAXABLE EVENT – SUPPLY (CH

– 2)

• CHARGE OF GST (CH – 3)

• VALUE OF SUPPLY (CH – 7)

• INPUT TAX CREDIT (CH – 8)

• EXEMPTIONS FROM GST (CH – 4)

• PLACE OF SUPPLY (CH – 5)

• TIME OF SUPPLY (CH – 6)

• REGISTRATION (CH – 9)

On

18/9/2019

6

(REV

)

• JOB WORK (CH – 16)

• ASSESSMENT AND AUDIT (CH –

17)

• INSPECTION, SEARCH, SEIZURE

AND ARREST (CH – 18)

• VALUATION UNDER THE

CUSTOMS (CH – 4 OF CUSTOM)

• WAREHOUSING (CH – 6 OF

CUSTOM)

• DEMANDS AND RECOVERY (CH – 19)

• LIABILITY TO PAY TAX IN CERTAIN

CASES (CH – 20)

• OFFENCES AND PENALTIES (CH – 21)

• APPEALS AND REVISIONS (CH – 22)

• ADVANCE RULING (CH – 23)

• DUTY DRAWBACK (CH – 7 OF

CUSTOM)

On

03/10/19

7 • FULL SYLLABUS • ALL On

19/10/19

98761-31274 www.uncram.in @uncram.in 94174-24938

BURNING DESIRE, RIGHT ATTITUDE WITH GUTS AND RIGHT LEARNING &

EXPERIENCE WILL MAKE THE THINGS HAPPEN

LET’S FIX PREFIX CA

TEST NO TOPICS TO BE COVERED CHAPTER NO AS PER ICAI

1

Most imp

• PROTECTION OF INFORMATION SYSTEMS

• AUDITING OF INFORMATION SYSTEMS

• 3, 6 On

17/7/2019

2

Most imp

• BUSINESS CONTINUITY PLANNING AND

DISASTER RECOVERY PLANNING

• 4 On

3/8/2019

3

Most imp

• ACQUISITION, DEVELOPMENT AND

IMPLEMENTATION OF INFORMATION SYSTEMS

• 5 On

18/8/2019

4

Most imp

• CONCEPTS OF GOVERNANCE AND

MANAGEMENT OF INFORMATION SYSTEMS

• PROTECTION OF INFORMATION SYSTEMS (REV.)

• 1, 3 On

4/9/2019

5 • INFORMATION SYSTEMS CONCEPTS

• AUDITING OF INFORMATION SYSTEMS

(REVISION)

• 2, 6 On

20/9/2019

6 • INFORMATION TECHNOLOGY REGULATORY

ISSUES

• EMERGING TECHNOLOGIES

• 7, 8 On

04/10/2019

7 • FULL SYLLABUS • ALL On

21/10/2019

TOTAL 7 TESTS SCHEDULE FOR CA FINAL OLD – ISCA