PRADHI CA presents

DOT (Chapterwise) 3.O SERIES

FOR MAY 2021 EXAM CA Inter(NEW)

(OFFLINE & ONLINE MODE)

DOT FEATURES

✓ The entire syllabus divided into 5 weeks Test Program

and will be conducted as per the given curriculum and

Schedule.

✓ Opt and write the test series just by sitting at home.

✓ Enhances exam-pressure handling skills and time

management.

✓ An opportunity to get evaluated by experienced persons.

✓ Improvement in conceptual clarity and Presentation

skills.

✓ Uncompromised Quality of Question papers

✓ Test papers will be corrected in accordance with ICAI

Correction Pattern.

✓ Question papers will be as per ICAI Pattern (including

Objective / Case Study based Questions - 30 % for

specific subjects).

DOT Series Package

✓ 5 Weeks Chapter wise DOT Series

(Group 1 & 2 – 100 Marks Each)

✓ MCQ DOT Series for Each Chapters for Respective

Subjects

✓ Free Additional Practice Questions for Core Areas in All

Subjects

✓ Summary Notes will be Provided

✓ Additional MCQ Practice Questions for Respective

Subjects

✓ Doubt Solving by Experienced person

✓ Personal Guidance by Pradhi CA Team

✓ Step wise marks allocation in answer key

✓ Study Plan will be provided for Each Week & for Each

Subject

DOT I

04.04.2021

SESSION I

ACCOUNTING 25 CORPORATE & OTHER LAW 25

Accounts from Incomplete Records Preliminary, Incorporation of Company

Insurance Claims for Loss of Stock & Loss of Profit Registration of Charges, Acceptance of Deposits

COST MANAGEMENT ACCOUNTING 25 DIRECT TAX 25

Overheads , Activity Based Costing Basics, Residence and Scope of Total Income

Material Cost, Employee Cost and Direct Expenses Incomes which do not form part of Total Income

Salary, House Property, Business Income

Session II

AUDITING AND ASSURANCE 25 ADVANCED ACCOUNTING 25

Audit Documentation and Audit Evidence Accounting for employee stock option plan

Audit Sampling, Analytical Procedures Buy back of securities, Liquidation of Companies

STRATEGIC MANAGEMENT 25 Equity shares with differential rights

Introduction to Strategic Management FINANCIAL MANAGEMENT 25

Strategic Management Process Ratio Analysis, Leverage Analysis

Organisation and Strategic Leadership Capital Budgeting

DOT II

11.04.2021

SESSION I

ACCOUNTING 25 CORPORATE & OTHER LAW 25

Redemption of debentures, Investment Accounts The Indian Contract Act, 1872

Redemption of preference shares The General Clauses Act, 1897

Profit (Loss) prior to incorporation INDIRECT TAX 25

COST MANAGEMENT ACCOUNTING 25 GST in India - An Introduction, Supply under GST

Marginal Costing Charge of GST, Time & Value of Supply

Cost Accounting Systems Exemptions from GST

Session II

AUDITING AND ASSURANCE 25 ADVANCED ACCOUNTING 25

Risk Assessment and Internal Control Banking Companies

Audit in an Automated Environment Non-Banking Financial Companies

Consolidated Financial Statements

Enterprise Information System 25 ECONOMIC FOR FINANCE 25

Automated Business Processes, Core Banking Systems Determination of National Income

Financial and Accounting Systems The Money Market

DOT III

18.04.2021SESSION I

ACCOUNTING 25 CORPORATE & OTHER LAW 25

Preparation of financial statements Prospectus and Allotment of Securities

Cash Flow Statement , Bonus issue and right issue Share Capital and Debentures

Managerial Remuneration Management and Administration

COST MANAGEMENT ACCOUNTING 25 DIRECT TAX 25

Capital Gain, Income from Other Sources

Standard Costing Clubbing of Income, Set off and Carry forward

Budgetary Control Deductions from Gross Total Income

SESSION II

AUDITING AND ASSURANCE 25 ADVANCED ACCOUNTING 25

Nature, Objective and Scope of Audit Accounting for Reconstruction of Companies

Audit Strategy, Audit Planning and Audit Programme Amalgamation of Companies

STRATEGIC MANAGEMENT 25 FINANCIAL MANAGEMENT 25

Corporate Level Strategies Working Capital Management,

Business Level Strategies Sources of Finance, Dividend Decisions

Functional Level Strategies

DOT IV - 25.04.2021

SESSION I

ACCOUNTING 25 CORPORATE & OTHER LAW 25

Hire- purchase and Instalment sale transactions The Negotiable Instruments Act, 1881

Accounting for Branches including foreign branches Interpretation of statutes

Departmental Accounting DIRECT TAX 25

COST MANAGEMENT ACCOUNTING 25 Input Tax Credit, Payment of Tax, Returns

Process & Operation Costing, Cost Sheet Tax Invoice: Credit and Debit Notes; E-way Bill

Joint Product and By Products Registration

SESSION II

AUDITING AND ASSURANCE 25 ADVANCED ACCOUNTING 25

Audit of Items of Financial Statements, Audit of Banks Partnership Accounts

Audit of Different Types of Entities

Enterprise Information System 25 ECONOMIC FOR FINANCE 25

Information Systems and Its Components Public Finance

E-Commerce, M- Commerce and Emerging Technologies International Trade

DOT V

02.05.2021

SESSION I

ACCOUNTING 25 CORPORATE & OTHER LAW 25

Accounting Standards Declaration and payment of Dividend

Accounts of Companies, Audit and Auditors

COST MANAGEMENT ACCOUNTING 25 INDIRECT TAX 25

Service Costing, Job and Contract Costing Computation of Total Income, Self Assessment

Unit and Batch Costing Filling of Return, Advance Tax, AMT, TDS, TCS

SESSION II

AUDITING AND ASSURANCE 25 ADVANCED ACCOUNTING 25

The Company Audit, Audit Report Accounting Standards

Fraud and Responsibilities of the Auditor in this Regard

STRATEGIC MANAGEMENT 25 FINANCIAL MANAGEMENT 25

Dynamics of Competitive Strategy Cost of Capital, Basic Theory

Strategy Implementation and Control Capital Structure Theory

DOT 1 STUDY PLAN - 04.04.2021Weightage of Each Chapters

DOT 1 Group I – Weightage

ACCOUNTING 18% CORPORATE & OTHER LAW 18%

Accounts from Incomplete Records 10% Preliminary 4%

Insurance Claims 8%

Incorporation of Company & Matters Incidental 8%

Registration of Charges, Acceptance of Deposits 12%

COST MANAGEMENT ACCOUNTING 22% DIRECT TAX 28%

Overheads , Activity Based Costing 12% Basics, Residence and Scope of Total Income 4%

Material Cost, Labour Cost 10% Incomes which do not form part of Total Income 4%

Salary & House Property 8%

Business Income 12%

DOT 1 Group II – Weightage

AUDITING AND ASSURANCE 12% ADVANCED ACOUNTING 20%

Audit Documentation and Audit Evidence 6% Accounting for employee stock option plan 4%

Audit Sampling, Analytical Procedures 6% Buy back of securities, Liquidation of Companies 12%

Equity shares with differential rights 4%

STRATEGIC MANAGEMENT 36%

Introduction to Strategic Management 12% FINANCIAL MANAGEMENT 26%

Organisation and Strategic Leadership 12% Ratio Analysis, Leverage Analysis 16%

10% Strategic Management Process 12% Capital Budgeting

Weightage Group Wise Coverage

Group I 21.5% Group 2 21.5 %

Accounting 18% Advanced Accounting 12%

Corporate & Other Laws 18% Auditing & Assurance 12%

Cost Management Accounting 22% Strategic Management 36 %

Taxation 28% Financial Management 26 %

✓ The above covers the expected weightage expected to be covered by ICAI in the exams, which is released

by the ICAI in their website.

✓ Students are expected to PRIORITISE their preparation based on this weightage.

✓ However, no chapters must be skipped.

By Completing DOT 1 Portions:

Students can Cover upto

✓ 21.50 % (App.) in Group 1 Syllabus

✓ 21.50 % (App) in Group 2 Syllabus.

Topic wise Coverage

✓ This is prepared keeping in mind student’s preparation for their DOT examination.

✓ Students must ensure that atleast all these concepts are covered in each chapter before their main

examination.

✓ Students should take print out of this one week before the start of DOT and stick it in their home.

✓ After completing each chapter, students must tick the box and ensure that they have covered all the

concepts in that chapter.

✓ This will ensure that students are aware of what is over and what is to be done and can track their progress.

✓ Also, in case students miss a particular concept due to time constraint, they must not panic and they must

still write DOT.

✓ Any concept missed can be covered easily in the half yearly DOT (Dot IV/Dot VIII) or the model exam

Students are requested to take a print and

Put Tick for the Topics Completed

ACCOUNTING Topic 1 Topic 2

Accounts from Incomplete Records Statement of Affairs Preparation of Final Accounts

Insurance Claims for Loss of Stock

Loss of Stock Loss of Profit

Corporate &

Other Laws Topic 1 Topic 2

Preliminary

Definitions Types of Company

Acceptance of

Deposits by

companies

Topic 1 Topic 2 Topic 3 Topic 4

Sec. 73

Prohibition on

Acceptance

Sec. 74

Repayment of Deposit

Sec. 76

Acceptance of

Deposit from Public

Sec. 76 A

Punishment

Taxation Topic 1 Topic 2 Topic 3 Topic 4 Topic 5

Basics Slab rates Marginal Relief

Income of Pre Year

Taxed in same year

Undisclosed

Income Others

Residence and

Scope of Total

Income

Residential Status Scope of Total

Income

Income deemed to be

received in India

Income deemed to

accrue or arise in

India

Interest, Royalty &

Fees Meaning of

Royalty for Technical

Services

Incomes which

do not form part

of Total Income

Incomes of Non

Residents

Disaster related

Receipts

Incomes of Specified

institution Income of Funds Others

Salary

Salaries &

Allowances Retirement Benefits Perquisites Deductions Others

Business Income

Sec 28. Charging Section

Depreciation

Specially allowable

deductions (Sec 30 -

36)

General Deductions

(Section 37)

Inadmissible

Expenditure (Sec

40 & 43B)

Topic 6 Topic 7 Topic 8 Topic 9 Topic 10

Special Provisions / Presumptive Books of Accounts Tax Audit

Special Business

(Sec

42 - 43)

Income

House Property Deemed Owner

Pre Incorporation

Interest

Self Occupied / Let

Out Coownership

Arrears of rent/

Unrealised Rent

Advanced Accounting Topic 1 Topic 2 Topic 3

ESOP Lock in transfer - Problems ESOP - Basic Journal Entries ESOP - with conditions

Buy Back & Equity shares

with differential rights

Basic - Journal Entries Maximum No. of Buy Back

Shares Conditions

Equity shares with differential

rights

Liquidation of Companies Statement of Affairs

Liquidators Remuneration

Statement of Account

Auditing &

Assurance Topic 1 Topic 2 Topic 3 Topic 4 Topic 5 Topic 6

Audit

Documentation

and Audit

Evidence

Basic Concepts Nature and

Purpose Audit File

Written Representatio

ns

Audit Evidence

Initial audit engagement

Sufficiency of audit evidence

Appropriateness of audit evidence

Materiality Accounting

Policies Accounting

Assumptions

Audit Sampling,

Analytical

Procedures

Approaches to audit sampling

Sample design, size and selection

of items for testing

Performing audit

procedures

Nature and cause of

deviations & misstatements

Projecting misstatements

Evaluating results of audit

sampling

Meaning Purpose &

Timing

Substantive Analytical

Procedures

Material misstatement

risk

Analytical Review

procedure

Strategic

Management Topic 1 Topic 2 Topic 3 Topic 4 Topic 5

Topic 6

Introduction to

Strategic

Management

Business

Policy,

Management,

Strategy

Strategic

Management Strategic Levels

SM in

Government &

NPO

Organization and

Strategic Leadership

Organizational Structure

Strategic Leadership

Strategic Supportive

Culture

Entrepreneurship and

entrepreneurship

Strategic

Management

Process

Strategic

Planning

Strategic

Decision Making Strategic Intent

Vision, Mission,

Objectives

Strategic

Management

Model

Stages

Financial

Management Topic 1 Topic 2 Topic 3 Topic 4 Topic 5

Topic 6

Ratio Analysis

Sources of Data

Liquidity/Short term solvency

Ratio

Leverage/long term solvency

Ratio Activity ratio Profitability Ratios

Uses and Objective

Du-Pont Analysis

Limitations

Capital Budgeting

Payback period

Desirability factor

Accounting rate of return

NPV IRR Modified IRR

Leverage Analysis

Business Risk Financial Risk Operating Leverage

Financial Leverage

Combined Leverage

Operating Leverage,

Break Even Analysis

& MOS R’ship

Positive Leverage

Negative Leverage

Trading on equity

Weekly Session Wise Plan

✓ Divide 4 Sessions a Day into 3 Hrs – 4 * 3 – 12 Hrs a Day.

✓ Have a Proper Plan. Try to Complete the Portions by Saturday Evening at 06.00 pm &

Revise those topics Covered before writing DOT Exam.

All the best for your Exam

Model Exam – May 2021

Date Subject

06.05.2021 Paper 1 – Accounting

07.05.2021

Paper 2 – Corporate & Other Laws 08.05.2021

Paper 3 – Cost Accounting

09.05.2021

Paper 4 – Taxation

10.05.2021

Paper 5 – Advanced Accounting

11.05.2021

Paper 6 – Auditing & Assurance

12.05.2021

Paper 7 – Part A : Enterprise Information Systems ; Part B: Strategic Management

13.05.2021 Paper 8 – Part A : Financial Management ; Part B : Economic for Finance

How to write test? (DOT)

Online Mode

Question Paper:

Students can download the Question paper from Pradhi CA Server (Link for the Pradhi CA Server will be provided after

registration) and take a print out of the same.

Answer paper:

Tests should be written in a note book or ruled Papers.

Submission of Written Papers:

After completion, Click a picture of or Scan the answer papers and Upload the answer sheets on the Server.

Results:

Results will be provided along with Corrected papers in the student panel.

Answer Key:

Answer key will be provided in the website, on receipt of the Answer Sheets.

Pradhi CA Exam Centre:

Sri Sai Academy, Kodambakkam, Chennai – 24. (Opposite to Meenakshi College)

Hall Ticket will be issued one week before the Exam. Exam Instructions will be provided in the Hall Ticket.

Question Paper:

Photo copy of the Question Paper will be provided at the scheduled time

Answer paper:

Answer Papers will be provided to the Students.

Results:

Corrected Answer Sheet will be given during next Exam

Answer Key:

Answer key will be provided in the website, on receipt of the Answer Sheets or mailed to students

Correction:

Papers will be corrected / Uploaded in your respective Exam rooms in the Pradhi CA Server within 7 days from the date

of Submission.

For DOT Exam : Last date to Submit the Answer Papers - Group I : 10.05.2021 ; Group 2 : 15.05.2021

For Model Exam : Last date to Submit the Answer Papers - Group I : 15.05.2021 ; Group 2 : 20.05.2021

Note : It’s not Compulsory to write the test on the same date. Based on Preparation, Students can write the test any

time. Question Papers will be available from respective Scheduled Dates.

Fee structure – CA Inter May 2021 (New Syllabus) – Before Discount

TEST Both Group 1 Model

DOT (Chapter wise) – Online Rs. 1,800* Rs. 1000* Rs. 150* Per Subject

DOT (Chapter wise) – Direct Venue Rs. 2,250* Rs. 1200* Rs. 250* Per Subject

*Exclusive of 18% GST

Register DOT & Model & Get 20 % Concession on DOT Fee (For All Students)

& Special Offer to Existing Students - 25% Concession on

DOT Fee & 20 % Concession on Model Fee. Kindly Share your invoice to 8072653948 and Avail Discount

Payment mode :

Option 1

Net Banking (Savings A/c)

Name : Iyyappan M

Account No. : 7512502206

IFSC Code : KKBK0008497

Branch : Thambu Chetty

Option 2

Google Pay/ BHIM/ Paytm / Phonepe

8072653948

✓ For Registration, Please visit our Website www.pradhica.com

✓ After Making payment, you will receive a Copy of Invoice via Mail. Kindly share via WhatsApp

8072653948 / mail to pradhica4u@gmail.com

✓ Exam Registration Number & Server Link will be mailed you.

Payment Gathway:

You can also make payment via Payment Gateway in Website www.pradhica.com

Limited seats only.

For More Details

Ring Pradhi CA in +91 80726 53948 / +91 96770 57574

Ping Pradhi CA on WhatsApp +91 80726 53948

Mail Pradhi CA at pradhica4u@gmail.com

Note: Any Changes to the Schedule will be Updated & Mailed to Students

ALL THE BEST