Post Image

CA Final - ABC Analysis and Weightage of Each subject

ICAI has published the CA Final Chapter wise weightage which is also for upcoming exams. To know about the weightage of marks in each subject is very beneficial for effective time management during revision. 

To manage time effectively while preparing for CA final exam and understand the weightage of each chapter is necessary because of extensive syllabus. To know more about the weightage of the marks of each subject check out the below table.

 

Financial Reporting

Chapter name

Category

Weighted Marks

Introduction to Indian Accounting Standards

C

2

Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)

A

2

Ind AS on Presentation of items of Financial Statements (Ind AS 1,7,34)

C

4-6

Ind AS on Measurement based on Accounting Policies (Ind AS 8,10,113)

C

6-8

Ind AS 115 Revenue from contracts with customers

B

4-6

Ind AS on Assets of Financial Statements (Ind AS 2, 16,23,36)

B

6

Ind AS on Assets of Financial Statements (Ind AS 38, 40,105,116)

A

8

Other Indian Accounting Standards (Ind AS 20,41,102)

B

6

Ind AS on Liabilities of the Financial Statements (Ind AS 19,37)

C

4-6

Ind AS on Items impacting the Financial Statements (Ind AS 12,21)

C

4-6

Ind AS on Disclosures in the Financial Statements (Ind AS 24,33,108)

B

8

Accounting and Reporting of Financial Instruments

A

10

Business Combination (Ind AS 103)

A

8-12

Consolidated Financial Statements

A

14

Ind AS 101 First time adoption of Indian Accounting Standards

C

0-4

Analysis of Financial Statements

B

6

Professional and Ethical Duty of a CA

A

8

Accounting and Technology

B

4-6

 

Advanced Financial Management

Chapter name

Category

Weighted Marks

Financial Policy and Corporate strategy

C

2

Risk Management

B

4

Advanced Capital Budgeting Decisions

A

8

Security Analysis

C

4-6

Security Valuation

A

8

Portfolio Management

A

8-10

Securitization

B

4

Mutual Funds

A

6-8

Derivatives Analysis and Valuation

C

10

Foreign Exchange Exposure and Risk Management

B

8-10

International Financial Management

B

8

Interest Rate Risk Management

B

8

Business Valuation

A

8-10

Mergers, Acquisitions and Corporate Restructuring

A

10

Startup Finance

B

4-6

 

Advanced Auditing, Assurance And Professional Ethics

Chapter name

Category

Weighted Marks

Quality Control (SQC 1 , SA 220)

A

4

General Auditing Principles and Auditors Responsibilities (SA 240,250,260,299,402)

A

6-8

Audit Planning, Strategy and Execution (SA 200,210,220,300,520,540,600,610,620)

C

8

Materiality, Risk Assessment and Internal Control (SA 265,315,320,330)

C

8

Audit Evidence (SA 500,501,505,510,530,550)

B

6-8

Completion and Review (SA 560,570,580)

A

4-6

Reporting (SA 700,701,705,706,710,720)

B

8

Specialized Areas (SA 800,805,810)

A

4-6

Related Services (SRS 4400,4410)

B

6

Review of Financial Information (SRE 2400,2410)

B

4-6

Prospective Financial Information and other assurance services (SAE 3400,3402,3420)

B

4-8

Digital Auditing and Assurance

A

6-8

Group Audits (SA 600)

A

4-6

Special Features of Audit of Banks & Non-Banking Financial Companies

B

6-8

Overview of Audit of Public Sector Understakings

  

4-6

Internal Audit

B

6

Due Diligence, Investigation & Forensic Audit

B

6

Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance

A

4-6

Professional Ethics & Liabilities of Auditors

A

10

 

Direct Tax & International Tax

Chapter name

Category

Weighted Marks

Basic Concepts

C

0-2

Incomes which do not form part of Total Income

C

0-2

Profits and Gains of Business or Profession

A

10-14

Capital Gains

B

6

Income from Other Sources

B

4

Income of Other Persons included in assessee's Total Income

C

2-6

Aggregation of Income, Set-Off and Carry Forward ofLosses

C

4

Deductions from Gross Total Income

C

6-8

Assessment of Various Entities

A

8-10

Assessment of Trusts and Institutions, Political Parties and other special entities

A

6-8

Tax Planning, Tax Avoidance & Tax Evasion

B

4

Taxation of Digital Transactions

A

4

Deduction, Collection and Recovery of Tax

A

4-6

Income-tax Authorities

C

4-6

Assessment Procedure

B

2-4

Appeals and Revision

B

2-6

Dispute Resolution

C

2-6

Miscellaneous Provisions

B

0-4

Provisions to counteract Unethical Tax Practices

A

4

Tax Audit and Ethical Complainces

A

4-8

Non Resident Taxation

A

6-8

Double Taxation Relief

A

6

Advance Rulings

C

4-8

Transfer Pricing

A

6-8

Fundamentals of Base Erosion and Profit Shifting

C

2-6

Application and Interpretation of Tax Treaties

C

2-6

Application and Interpretation of Tax Treaties

C

0-4

Latest Developments in International Taxation

C

2-4

 

Indirect Tax Laws

Chapter name

Weighted marks

Category

Supply under GST

6-8

A

Charge of GST

4

A

Place of Supply

2-6

B

Exemptions from GST

2-4

A

Time of Supply

4

C

Value of Supply

4-8

A

Input Tax Credit

10-12

A

Registration

4

B

Tax Invoice, Credit and Debit Notes

0-4

C

Accounts and Records; E-way Bill

4

B

Payment of Tax

2-6

B

Electronic Commerce Transactions under GST

4-6

B

Returns

4-6

C

Import And Export Under GST 6-8 A

6-8

B

Refunds

4-6

C

Job Work

6

C

Assessment And Audit

4

C

Inspection, Search, Seizure And Arrest

6

C

Demands And Recovery

6

A

Liability to Pay Tax in Certain Cases

4-6

C

Offences And Penalties and Ethical Aspects under GST

4-6

A

Appeals And Revisions

4

B

Advance Ruling

6

B

Miscellaneous Provisions

0-4

C

Levy of and Exemptions from Customs Duty

8

A

Types of Duty

8-10

A

Classification of Imported and Export Goods

6-8

C

Valuation under the Customs Act, 1962

8

A

Importation and Exportation of Goods

4-8

A

Warehousing

4

B

Refund

0-4

A

Foreign Trade Policy

0-4

B

 

How Bhagya achievers help?

Bhagya achievers help students to achieve their goals to become CA. with the help of our test series many students achieve their goals. We help students by providing test in reasonable price and give proper remarks and feedback which help students at the time of exam.

With the help of personal mentorship plan student can freely ask their doubts with their mentor and make their study plan.

Bhagya Achievers recently launch CA Final ABC Analysis Plan in which you will get following benefits:

  • 3 Test for each subject @100 marks each
  • Syllabus is Categorized into 3 parts i.e. Category A, Category B and Category C  
  • Test 1(100 Marks) Will contain Questions of Category A.
  • Test 2(100 Marks) Will contain Questions of Category A and Category B.
  • Test 3(100 Marks) Will contain Questions of Category A, Category B and Category C.
  • Evaluation by subject experts having experience of 6+ years within 24 Hours with Detailed Feedback and remarks also there is no additional charges for evaluation.
  • Question Papers and suggested answers are designed by expert faculties as per ICAI Pattern.
  • Study Planner + Doubt Solving + Guidance + Amended Test + Affordable pricing.
  •  Enroll Now at discounted Prices and write test papers as per your convenience till Nov-24 exams.

Also Check:

Is skipping an attempt in CA is counted

How to pass CA Final audit

 

Categories

Recent Posts