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 PAPER 1 - ADVANCED ACCOUNTING ABC ANALYSIS SEP 24
- By CA Shubham Aggarwal [AIR 15 (CA Final); AIR 23 (CA Inter) & AIR 44 (CA Foundation)]

a) Past attempt exam weightage

Topic May-18 Nov-18 May-19 Nov-19 Nov-20 Jan-21 Jul-21 Dec-21 May-22 Nov-22 May-23 Nov-23 May-24
Introduction to Accounting Standards - 5 5 5 - 10 5 15 - 10 5 - -
Framework for preparation and presentation of Financial New Chapter in New Syllabus -
Statements
Applicability of Accounting Standards New Chapter in New Syllabus
Presentation & Disclosure based Accounting Standards
AS 1: Disclosure of Accounting policies - 5 - - - - - 5 - - 5 5 -
AS 3: Cash Flow Statements 5 - 10 5 10 12 5 5 5 5 10 - 7
AS 17: Segment Reporting - - - - 5 5 - - 5 - 5 5 -
AS 18: Related Party Disclosures - 5 5 - - - 5 - - - 5 - -
AS 20: Earnings Per Share 5 5 - 5 - - - 5 5 5 - 5 4
AS 24: Discontinuing Operations - 5 - - - - 5 - - - - 5 -
AS 25 Interim Financial Reporting New Chapter in New Syllabus -
Assets based Accounting Standards
AS 2: Inventories - - 5 5 - 5 5 - 5 5 - 5 7
AS 10: Property, plant and equipment - 5 - - 5 5 5 - 5 - 5 - 3
AS 13: Investment 10 10 5 10 15 15 20 15 5 15 10 10 -
AS 16: Borrowing costs - - 5 - 5 - - - 5 - 5 5 4
AS 19: Leases 5 - 5 10 - 5 - 5 5 - - - 4
AS 26: Intangible Assets 5 - - 5 10 5 - 5 - - - 5 -
AS 28 Impairment of Assets New Chapter in New Syllabus -
Liabilities based Accounting Standards
AS 15 Employee Benefits New Chapter in New Syllabus -
AS 29: Provisions, Contingent Liabilities and Contingent - - - 5 5 - - - 5 5 - - -
Assets
Accounting Standards based on items impacting
AS 4: Contingencies and events occurring after the - - - - - - 5 5 - 5 - - -
balance sheet date
AS 5: Net Profit or loss for the period, Prior period items - - - - - 5 - - 5 5 - 5 -
and Changes in accounting policies
AS 11: The effects of changes in forex rates 5 10 - 5 - 5 - 5 - 5 5 5 -
AS 22: Accounting for taxes on income 5 - - - 5 5 5 - - 5 - 5 -
Revenue based Accounting Standards
AS 7: Construction contracts 5 - 5 - 5 - 5 - 5 - 5 - 7
AS 9: Revenue recognition - - 5 5 - - 5 5 - 5 5 - -
Other Accounting Standards
AS 12: Accounting for government grants 5 - - - 5 - 5 - 5 - 5 5 -
AS 14: Accounting for Amalgamations 20 5 15 - 15 25 10 20 20 5 20 5 14
Accounting Standards for Consolidated Financial 20 10 10 15 15 20 20 15 15 15 30 15 14
Statements
AS 21: Consolidated Financial Statements
AS 23: Accounting for investments in Associates in
Consolidated Financial Statements
AS 27: Financial Reporting of interests in Joint Ventures
Financial statements of companies 5 5 5 10 15 5 25 20 10 25 10 25 4
Buyback of securities 10 5 10 15 5 10 20 15 15 5 15 5 -
Amalgamation of Companies Already covered under AS 14
Accounting for Reconstruction of Companies - 10 - 15 - - 5 - - 20 5 20 14
Accounting for Branches including Foreign Branches 10 - 8 - 10 5 10 10 10 10 5 10 6

b) ABC Categorisation

CATEGORY A (45 - 50 Marks) CATEGORY B (25 - 30 Marks) CATEGORY C (15 - 20 Marks)

• AS 3: Cash Flow Statements • AS 20: Earnings Per Share • Introduction to Accounting Standards
• AS 13: Investment • AS 2: Inventories • Framework for preparation and presentation of
• Financial statements of companies • AS 10: Property, plant and equipment Financial Statements
• AS 14: Accounting for Amalgamations • AS 16: Borrowing costs • Applicability of Accounting Standards
• Accounting Standards for Consolidated • AS 19: Leases • AS 1: Disclosure of Accounting policies
Financial Statements • AS 15 Employee Benefits • AS 17: Segment Reporting
• Financial statements of companies • AS 11: The effects of changes in forex rates • AS 18: Related Party Disclosures
• Accounting for Reconstruction of Companies • AS 9: Revenue recognition • AS 24: Discontinuing Operations
• AS 12: Accounting for government grants • AS 25 Interim Financial Reporting
• AS 29: Provisions, Contingent Liabilities and • AS 26: Intangible Assets
Contingent Assets • AS 28 Impairment of Assets
• Buyback of securities • AS 5: Net Profit or loss for the period, Prior
• Accounting for Branches including Foreign period items and Changes in accounting
Branches policies
• AS 4: Contingencies and events occurring after • AS 7: Construction contracts
the balance sheet date • AS 22: Accounting for taxes on income

c) Tips for preparation:

1. Do writing practice of questions as much as possible, including AS based theory question. (Preferably in 1:10 ratio).
2. No need to draw any format of any statement with scale and pen. Just mention headings and solve the question.
3. Make proper working notes in every answer as they are also the part of main answer and also carry marks.
4. Question paper of accounts is always lengthy, so maintain writing speed from the very beginning only.
 PAPER 2 - CORPORATE AND OTHER LAWS ABC ANALYSIS SEP 24
- By CA Shubham Aggarwal [AIR 15 (CA Final); AIR 23 (CA Inter) & AIR 44 (CA Foundation)]

a) Past attempt exam weightage

Topic May-18 Nov-18 May-19 Nov-19 Nov-20 Jan-21 Jul-21 Dec-21 May-22 Nov-22 May-23 Nov-23 May-24
Preliminary 6 12 - - 6 5 2 2 6 5 5 14 -
Incorporation of Company and matters incidental thereto - 4 5 11 7 - 10 3 6 5 - - -
Prospectus and allotment of securities 6 6 4 4 - 6 8 8 5 5 5 - 2
Share capital and debentures 13 13 7 5 8 12 3 7 8 12 11 10 15
Acceptance of deposits by Companies - 6 2 6 6 9 4 5 2 4 5 4 2
Registration of charges 12 6 2 5 4 3 - - 4 5 5 1 -
Management and Administration 19 14 20 9 4 8 9 15 7 4 8 12 13
Declaration and Payment of dividend 6 6 7 5 8 5 3 2 2 6 6 - 5
Accounts of Companies 10 7 7 6 6 6 10 6 7 5 9 12 10
Audit and Auditors 6 6 3 6 6 3 8 9 10 6 3 6 8
Companies Incorporated Outside India New Chapter in New Syllabus -
The Limited Liability Partnership Act, 2008 New Chapter in New Syllabus 10
The General Clauses Act, 1897 10 10 7 7 8 7 7 7 7 7 7 8 8
Interpretation of Statutes 10 10 6 6 6 6 6 6 6 6 6 6 8
The Foreign Exchange Management Act, 1999 New Chapter in New Syllabus 8

b) ABC Categorisation

CATEGORY A (45 - 50 Marks) CATEGORY B (25 - 30 Marks) CATEGORY C (15 - 20 Marks)

• Share capital and debentures • The Limited Liability Partnership Act, 2008 • Preliminary
• Management and Administration • Declaration and Payment of dividend • Incorporation of Company and matters
• The General Clauses Act, 1897 • Accounts of Companies incidental thereto
• The Foreign Exchange Management Act, 1999 • Interpretation of Statutes • Acceptance of deposits by Companies
• Audit and Auditors • Companies Incorporated Outside India • Registration of charges
• Prospectus and allotment of securities

c) Tips for preparation:

1. Devote appropriate attention to "Other laws". These Chapters are quite easy and scoring.
2. Do writing practice of questions as much as possible. (Preferably in 1:10 ratio). Presentation of answer also carries marks.
3. Bifuracte your answer in 4 parts i.e. - Applicable provision, facts of the case, analysis and conclusion.
4. No need to write section nos, Rule no, notification no or circular no.
 PAPER 3 - TAXATION ABC ANALYSIS SEP 24
- By CA Shubham Aggarwal [AIR 15 (CA Final); AIR 23 (CA Inter) & AIR 44 (CA Foundation)]

a) Past attempt exam weightage

Topic May-18 Nov-18 May-19 Nov-19 Nov-20 Jan-21 Jul-21 Dec-21 May-22 Nov-22 May-23 Nov-23 May-24
Income Tax Law -
Basic Concepts 6 2 2 2 2 2 2 2 2 3 - - -
Residence and Scope of total income 10 6 7 7 5 6 6 - 4 6 7 7 6
Incomes which do not form part of Total Income - 4 2 - 4 3 - 7 - 6 - - -
Salaries 10 6 2 2 - 4 - 6 - 8 7 6 -
Income from House Property 3 7 8 2 2 6 6 6 - - 4 - 2
Profits and Gains of Business or profession 11 16 2 10 2 12 8 5 10 8 8 10 11
Capital Gains 10 6 8 6 7 2 10 12 8 - - 6 8
Income from other sources 6 4 4 4 2 7 - - 8 - - 7 2
Income of Other persons included in assessee's total income 5 5 - 5 6 - 9 4 4 4 6 1 -
Aggregation of income, set-off and carry forward of losses - 5 10 5 8 3 5 - 4 4 - 3 6
Deductions from Gross Total Income 2 2 2 2 2 2 2 2 4 3 6 5 2
Computation of Total income and Tax Payable - 5 - 2 - - - - - 7 - -
Advance Tax, TDS and introduction to TCS - 7 9 11 9 8 8 8 6 10 7 11 4
Provisions for filling return of income and self assessment 16 4 4 4 9 4 4 8 10 8 8 4 8

Indirect Taxes
GST in India - An Introduction 8 2 - - 5 - - - 5 - - - -
Supply under GST - 8 2 2 2 - 6 2 4 2 15 5 5
Charge of GST - 3 7 11 - 5 - 2 2 3 5 3 5
Place of Supply New Chapter in Syllabus 6
Exemptions from GST 3 3 4 2 6 5 5 3 - 2 4 4 5
Time of Supply 9 5 10 4 6 7 2 8 10 - - 2 -
Value of Supply 8
Input Tax Credit 4 7 2 2 7 4 8 4 9 10 2 8 9
Registration 12 16 9 5 4 10 10 9 5 9 3 5 -
Tax Invoice; Credit and Debit Notes 3 5 5 5 3 7 - 8 3 7 2 7 -
E-way Bill -
Accounts and Records New Chapter in Syllabus -
Payment of Tax 6 4 4 5 7 2 2 2 2 2 12 4 7
Tax deduction at source and tax collection at source New Chapter in Syllabus 5
Returns 10 2 - 7 3 3 10 5 3 8 - 5 -

b) ABC Categorisation

CATEGORY A (55 - 60 Marks) CATEGORY B (30 - 35 Marks) CATEGORY C (10 - 15 Marks)

• Income Tax • Income Tax • Income Tax

• Salaries • Income from House Property • Basic Concepts
• Profits and Gains of Business or Profession • Capital Gains • Incomes which do not form part of Total Income
• Deductions from Gross Total Income • Income from Other sources • Computation of Total income and Tax Payable
• Advance Tax, Tax deduction at source and • Aggregation of income, set-off and carry • Income of Other persons included in assessee's
introduction to tax collection at source forward of losses total income
• Residence and Scope of total income
• Provisions for filling return of income and self
• Indirect Taxes
assessment
• Indirect Taxes • GST in India - An Introduction
• Supply under GST • Returns
• Indirect Taxes
• Exemptions from GST • Tax Invoice; Credit and Debit Notes
• Input Tax Credit • Registration • Accounts and Records
• Time of Supply • Charge of GST
• Value of Supply • Place of Supply
• Payment of tax • Tax deduction at source and tax collection at
source
• E-Way Bill

c) Tips for preparation:

1. No need to draw proper format with scale and pencil when drawing any statement.
2. Make proper working notes wherever required. They also carry marks so don't ignore them.
3. Give a proper heading to any statement you draw like "Computation of Total Income of Mr. X for AY 24-25".
4. Attempt every question to the best of your knowledge. Even if you don't know 1-2 adjustments, do attempt the question the best you know.
5. GST is pretty easy and scoring so attempt it first. In case, you opt to attempt Income Tax first, attempt Q1 at last.
 PAPER 4 - COST AND MANAGEMENT ACCOUNTING ABC ANALYSIS SEP 24
- By CA Shubham Aggarwal [AIR 15 (CA Final); AIR 23 (CA Inter) & AIR 44 (CA Foundation)]

a) Past attempt exam weightage

Topic May-18 Nov-18 May-19 Nov-19 Nov-20 Jan-21 Jul-21 Dec-21 May-22 Nov-22 May-23 Nov-23 May-24
Introduction to Cost and Management Accounting 5 5 5 5 5 5 - 10 10 - 5 5 5
Material Cost 15 10 10 10 10 10 10 5 10 10 15 10 5
Employee Cost and Direct Expenses 15 5 10 10 15 10 10 10 10 6 10 10 14
Overheads: Absorption Costing Method 10 15 15 10 10 10 5 10 10 - 10 10 -
Activity based costing 5 10 5 10 10 10 15 10 10 19 10 15 8
Cost sheet 10 10 10 10 10 10 10 10 10 10 10 10 -
Cost Accounting System 5 10 10 5 5 - 10 5 5 10 5 4 12
Unit and Batch costing 5 10 - - - - - - - - - - 4
Job costing 10 5 10 5 5 - 5 10 5 10 10 10 -
Process and Operation Costing 10 5 10 10 10 5 10 5 10 10 15 5 8
Joint Product & By Product - 5 5 5 5 10 5 10 5 15 5 5 5
Service costing 10 10 10 15 15 15 10 10 5 10 5 10 6
Standard Costing 5 5 10 10 10 10 10 10 15 10 10 10 6
Marginal Costing 5 10 10 5 5 15 15 10 10 10 5 11 11
Budget and Budgetary Control 15 10 5 15 10 15 10 10 10 5 10 10 4

b) ABC Categorisation

CATEGORY A (55 - 60 Marks) CATEGORY B (35 - 40 Marks) CATEGORY C (15 - 20 Marks)

• Material Cost • Overheads: Absorption Costing Method • Introduction to Cost and Management Accounting
• Employee Cost • Standard Costing • Cost Accounting System
• Activity Based costing • Budget and Budgetary control • Unit and Batch costing
• Cost Sheet • Joint Product & By Product • Job costing
• Service Costing • Process and Operation costing
• Marginal Costing

c) Tips for preparation:

1. No need to draw proper format with scale and pencil when drawing any statement.
2. Make proper working notes wherever required. They also carry marks so don't ignore them.
3. You can ignore theory part (As there is an option to attempt 100% practical, if you leave the last question).
4. Attempt every question to the best of your knowledge. Even if you don't know 1-2 adjustments, do attempt the question to the best you know.
 PAPER 5 - AUDITING AND ETHICS ABC ANALYSIS SEP 24
- By CA Shubham Aggarwal [AIR 15 (CA Final); AIR 23 (CA Inter) & AIR 44 (CA Foundation)]

a) Past attempt exam weightage

Topic May-18 Nov-18 May-19 Nov-19 Nov-20 Jan-21 Jul-21 Dec-21 May-22 Nov-22 May-23 Nov-23 May-24
Nature, Objective and Scope of Audit 2 7 6 10 6 4 6 4 4 6 - 8 7
Ethics and Terms of Audit engagement 3
Audit Strategy, Audit Planning and Audit Programme 5 12 7 10 4 - - 4 2 - 2 - 8
Risk Assessment and Internal Control 30 25 14 24 26 23 17 19 23 24 28 21 10
Audit Evidence 6 14 9 - 6 13 17 11 10 9 10 9 22
Audit Documentation 3
Completion and Review 3
Audit of Items of financial Statements 25 10 14 8 9 15 9 13 10 6 12 13 18
Audit Report 17 7 2 4 3 6 5 6 6 6 5 9 6
Audit of Different types of entities 10 10 8 13 16 8 17 10 6 4 13 14 4
Audit of Banks 5 12 10 7 6 4 7 4 8 4 3 - 4

b) ABC Categorisation

CATEGORY A (55 - 60 Marks) CATEGORY B (35 - 40 Marks) CATEGORY C (10 - 15 Marks)

• Audit Evidence • Nature, Objective and Scope of Audit • Ethics and Terms of Audit engagement
• Completion and Review • Audit Report • Audit Strategy, Audit Planning and Audit Programme
• Risk Assessment and Internal Control • Audit of Banks • Audit Documentation
• Audit of Items of financial Statements
• Audit of Different types of entities

c) Tips for preparation:

1. Since audit is a theory exam, do writing practice of questions as much as possible.
2. Divide your answers into small para points. Every para should not exceed 4-5 lines.
3. Answer to any case study shall be divided in 4 paras - Applicable provison, Facts of the case, Analysis and conclusion.
4. Learn SA number and name. Quote them in your answer wherever possible.
 PAPER 6 - FINANCIAL MANAGMENT AND STRATEGIC MANAGEMENT ABC ANALYSIS SEP 24
- By CA Shubham Aggarwal [AIR 15 (CA Final); AIR 23 (CA Inter) & AIR 44 (CA Foundation)]

a) Past attempt exam weightage

Topic May-18 Nov-18 May-19 Nov-19 Nov-20 Jan-21 Jul-21 Dec-21 May-22 Nov-22 May-23 Nov-23 May-24
Financial Management
Scope and Objectives of Financial Management 4 2 - 3 4 4 2 2 2 - - 4 4
Types of financing 6 8 6 4 4 2 4 4 2 4 8 8 6
Financial Analysis and Planning - Ratio Analysis 5 5 5 5 5 5 10 10 5 5 10 5 5
Cost of Capital - - 5 14 2 10 10 5 10 11 10 20 6
Financing Decisions - Capital Structure 5 5 10 - 10 10 5 10 10 8 10 - 4
Financing Decisions - Leverages 5 10 10 10 10 10 10 10 10 10 5 5 5
Investment Decisions 32 17 21 23 22 17 17 16 19 25 15 15 9
Dividend Decisions 5 15 5 5 5 5 5 5 4 - 5 10 3
Management of Working Capital 10 10 10 10 10 9 9 10 10 9 9 5 5

Strategic Management
Introduction to Strategic Management 11 9 5 5 5 10 5 5 5 10 5 10 10
Strategic Analysis: External Environment 16 12 10 10 10 10 10 10 10 15 10 5 10
Strategic Analysis: Internal Environment - 2 5 5 5 5 5 10 10 5 5 - 10
Strategic Choices 9 4 5 10 5 5 5 10 10 5 5 15 10
Strategy Implementation and Evaluation 20 24 18 15 15 15 20 10 15 10 20 5 10

b) ABC Categorisation

CATEGORY A (50 - 55 Marks) CATEGORY B (30 - 35 Marks) CATEGORY C (15 - 20 Marks)

• Financial Management • Financial Management • Financial Management

• Cost of Capital • Financial Analysis and Planning - Ratio Analysis • Scope and Objectives of Financial Management
• Investment Decisions • Financing Decisions - Leverages • Types of financing
• Management of Working Capital • Dividend Decisions
• Financing Decisions - Capital Structure • Strategic Management
• Strategic Management • Strategic Analysis: Internal Environment
• Strategy Implementation and Evaluation
• Strategic Management
• Introduction to Strategic Management
• Strategic Analysis: External Environment
• Strategic Choices

c) Tips for preparation:

1. Do appropriate writing practice for both FM and SM (Including theory questions for SM).
2. No need to draw any proepr format of any statement or table from pencil and scale. Just give headings and write the main content.
3. Make proper working notes for every answer in Financal Management.
4. Divide your every answers in SM into small para points. Every para should not exceed 4-5 lines.
5. Answer to any case study shall be divided in 4 paras - Topic, Facts of the case, Analysis and conclusion.
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