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Group Paper
I 1
I 2
I 3
II 5
II 6
II 7
I 4
II 8
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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
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Lecture
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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
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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
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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
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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.
Total Hours Required
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
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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
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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
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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
Total Hours Required
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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
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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
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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
Total Hours Required
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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
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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
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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
Total Hours Required
Budgetary Control
Relevant Costing
TQM & Inventory Mgmt
Learning Curve
The Transition Problem
Critical path Analysis
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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
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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
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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
Total Hours Required
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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
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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
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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
Total Hours Required
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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
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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
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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
Total Hours Required
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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
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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