Exam Syllabus for CA IPCC(Old Syllabus)

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CA IPCC Mock Test (Old Syllabus)

Syllabus for 100A & 100B Test Series is Full Syllabus as per ICAI
Paper 1 : Accounting

Chapter Title 30% 70%

Chapter 1 Accounting Standards Yes

Chapter 2 Financial Statement of Companies

2.1 Final Accounts of Company

2.2 Cash Flow Yes Yes

Chapter 3 Pro t or Loss Pre and Post Incorporation Yes

Chapter 4 Accounting for Bonus Issue

Chapter 5 Internal Reconstruction

Chapter 6 Amalgamation

Chapter 7 Average Due Date and Account Current Yes Yes

Chapter 8 Self Balancing Ladgers

Chapter 9 Financial Statements of Not-For-Pro t Organization Yes Yes

Chapter 10 Accounts from Incomplete Records Yes Yes

Chapter 11 Hire Purchase and Instalment Sale Transactions Yes

Chapter 12 Investment Accounts Yes

Chapter 13 Insurance Claims for Loss of Stock and Loss of Pro t Yes Yes

Chapter 14 Issues in Partnership Accounts Yes

Chapter 15 Accounting in Computerised Environment

Paper 2 : Business Laws, Ethics & Communication

Chapter Title 30% 70%

LAW
Chapter 1 The Indian Contract Act, 1872 Yes Yes

Chapter 2 The Negotiable Instruments Act, 1881 Yes Yes

Chapter 3 The Payment of Bonus Act,1965 Yes

Chapter 4 The Employees' Provident Funds and Miscellaneous Provisions Act,1952 Yes
Chapter 5 The Payment of Gratuity Act,1972 Yes

Chapter 6 The Companies Act,2013

Unit 1 Preliminary Yes Yes

Unit 2 Prospectus -As per Companies Act,2013 Yes Yes

Unit 3 Share Capital Yes

Unit 4 Meetings Yes

Unit 5 Some of the Relevant Sections- The Companies Act, 2013 Yes

Ethics
Chapter 7 Principles of Business Ethics Yes Yes

Chapter 8 Corporate Governance and Corporate Social Responsibility Yes Yes

Chapter 9 Workplace Ethics Yes

Chapter 10 Environment & Ethics

Chapter 11 Ethics in Marketing and Consumer Protection

Chapter 12 Ethics in Accounting and Finance

Communication
Chapter 13 Essentials of Communication Yes Yes

Chapter 14 Interpersonal Communication Skills Yes

Chapter 15 Group Dynamics Yes

Chapter 16 Communication Ethics

Chapter 17 Communicating Corporate Culture, Change and Innovative Spirits

Chapter 18 Communication in Business Environment

Chapter 19 Basic Understanding of Legal Deeds and Documents

Paper 3 : Cost Accounting & Financial Management

Chapter Title 30% 70%

Cost Accounting

Chapter 1 Basic Concepts Yes Yes

Chapter 2 Material Yes Yes

Chapter 3 Labour Yes Yes

Chapter 4 Overheads Yes Yes

Chapter 5 Non Integrated Accounts Yes

Chapter 6 Job Costing and Batch Costing Yes

Chapter 7 Contract Costing Yes

Chapter 8 Operating Costing Yes

Chapter 10 Joint Products & By Products Yes

Chapter 11 Standard Costing

Chapter 12 Marginal Costing

Chapter 13 Budgets and Budgetary Control

Financial Management

Chapter 1 Scope and Objectives of Financial Management Yes

Chapter 2 Time Value of Money Yes Yes

Chapter 3 Financial Analysis and Planning Yes Yes

Chapter 4 Financing Decisions Yes

Chapter 5 Types of Financing

Chapter 6 Investment Decisions Yes

Chapter 7 Management of Working Capital

Paper 4 : Taxation

Chapter Title 30% 70%

Income Tax

Chapter 1 Basic Concepts Yes Yes

Chapter 2 Residence and Scope of Total Income Yes Yes

Chapter 3 Incomes Which Do Not Form Part of Total Income Yes Yes

Chapter 4 Heads of Income

Unit 1 Salaries Yes Yes

Unit 2 Income from House Property Yes Yes

Unit 3 Pro ts and Gains of Business or Profession Yes

Unit 4 Capital Gains Yes

Unit 5 Income from Other Sources Yes

Chapter 5 Income of Other Persons Included in Assessee’s Total Income Yes

Chapter 6 Aggregation of Income, Set-O and Carry Forward of Losses Yes

Chapter 7 Deductions From Gross Total Income Yes

Chapter 8 Computation of Total Income And Tax Payable Yes

Chapter 9 Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source

Chapter 10 Provisions for ling Return of Income and Self-assessment

Indirect Taxes

Chapter 1 GST in India - An Introduction Yes Yes

Chapter 3 Charge of GST Yes Yes

Chapter 4 Exemptions from GST Yes

Chapter 5 Time and Value of Supply

Unit 1 Time of Supply Yes Yes

Unit 2 Value of Supply Yes Yes

Chapter 6 Input Tax Credit Yes

Chapter 7 Registration Yes

Chapter 8 Tax Invoice, Credit and Debit Notes

Chapter 9 Payment of Tax

Chapter 10 Returns

Paper 5 : Advanced Accounting

Chapter Title 30% 70%

Chapter 1 Framework for Preparation and Presentation of Financial Statements

Chapter 2 Accounting Standards Yes

Chapter 3 Advanced Issues in Partnership Accounts Yes

Chapter 4 Company Accounts

-ESOPS & Buy Back of shares Yes Yes

-Underwriting of Shares & Debentures Yes

-Redemption of Debentures

-Amalgamation & Reconstruction

-Liquidation of Companies

Chapter 5 Financial Statements of Insurance Companies Yes Yes

Chapter 6 Financial Statements of Banking Companies Yes Yes

Chapter 7 Departmental Accounts Yes Yes

Chapter 8 Accounting for Branches including Foreign Branches Yes Yes

Paper 6 : Auditing And Assurance

Chapter Title 30% 70%

Chapter 1 Nature of Auditing

Chapter 2 Basic Concepts in Auditing

Chapter 3 Preparation for an Audit Yes

Chapter 4 Internal Control

Chapter 6 Veri cation of Assets and Liabilities Yes Yes

Chapter 7 The Company Audit - I Yes Yes

Chapter 8 The Company Audit - II

Chapter 9 Special Audits Yes

Chapter 10 Standards on Auditing & Guidance Notes & Accounting Standards Yes

Paper 7 : Information Techonology & Strategic Management

Chapter Title 30% 70%

Information Techonology

Chapter 1 Business Process Management & IT Yes Yes

Chapter 2 Information Systems and IT Fundamentals Yes Yes

Chapter 3 Telecommunications and Networks Yes

Chapter 4 Business Information System

Chapter 5 Business Process Automation through Application Software

Strategic Management

Chapter 1 Business Environment Yes Yes

Chapter 2 Business Policy and Strategic Management Yes Yes

Chapter 3 Strategic Analysis Yes

Chapter 4 Strategic Planning Yes

Chapter 5 Formulation of Functional Strategy Yes

Chapter 6 Strategy Implementation and Control

Chapter 7 Reaching Strategic Edge