Group

Paper

I I I I II II II II

1 2 3 4 5 6 7 8

Subjects Covered
Financial Reporting Strategic Financial Management Advanced Auditing and Professional Ethics Corporate and Allied Laws Section A: Company Law Section B: Allied Laws Advanced Management Accounting(Costing) Information Systems Control and Audit Direct Tax Laws Indirect Tax Laws Section A: Central Excise Section B: Service Tax & VAT Section C: Customs
Total

Marks Break Up

Marks 100 100 100 100

70 30 100 100 100 100 40 40 20
800

Lecture

SR NO 1 2 3 4 5 6 7 8 9 10 11 12 13 14

PAPER 1 : FINANCIAL REPORTING TOPIC IAS, IFRS & US GAAP Corporate Fin Reporting Corporate Restructring Consolidated Fin Statement Acc/Rep of Fin Instruments Share Based Payments FR for Fin Insititutions Valutation Develop in Fin Reporting Accounting Standards Practice Mannual Amendments (if any) Revision Test Papers Miscellaneous

Chapter no.

HRS 12 5 5 12 6 8 10 7 7 20 0 0 0 3

1 2 3 4 5 6 7 8 9 10 11 12 13 14

Total Hours Required

95

Chapter name Accounting Standards & Guidance Notes

Nov May Nov May Nov May Nov 1998 2005 2007 2008 2008 2009 2009 32 4 32 16 20 4 4 16 16 4 8 8 5 8 12 14 16 10 8 8 8 8 16 16 8 12 32

IAS, IFRS and US GAAP- Overview & Interpretation Conceptual Framework of Accounting & Corporate Financial 8 Reporting 8 6 10 Accounting for Corporate Restructuring Consolidated Financial Statements of Group Companies Accounting & Reporting of Financial Instruments Share Based Payments Financial Reporting for Financial Institutions Concept of Valuation & Valuation of fixed Assets Valuation of Intangibles & Liabilities Valuation of Shares & Business Statements of Value Addition Human Resource Reporting Inflation Accounting

May Nov May Nov May 2010 2010 2011 2011 2012 AVG 27 14 4 16 21 20 16 4 20 13 8 8 6 12 16 5 5 12 31 14 48 18.2 1.0 3.0 16 16 5 24 16 5 16 24 12 5 12 32 14.0 16 11.8 4.5 1.8 4.7 1.8 5.1 5.8 4.4 1.5 2.3

16 16 5

12 12

PAPER 2 : STRATEGIC FINANCIAL MGMT TOPIC SR NO HRS Capital Budgeting 7 1 Risk Analysis 5 2 Corporate Dividend policy 5 3 Capital Market Overview 2 4 Portfolio Management 8 5 Mutual Funds 8 6 Derivatives 8 7 International Finance 8 8 Financial Services 8 9 Leasing 8 10 Mergers & Accquisitions 8 11 Bond Valuation 8 12 Practice Mannual 8 13 Amendments (if any) 8 14 Revision Test Papers 8 15 Miscellaneous 8 16

Chapte r No. 1 2 3 4 5 6 7 8 9 10 11 12 13

Total Hours Required

115

Nov May Nov May Nov May Nov May Chapter Name 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 22 Indian 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 Valuation 17 20 10 16 16 16 22 8 Miscellaneous 12 16 8

AVG 0.5 8.5 6.9 7.6 32.3 10.3 2.5 6.6 2.3 1.8 16.1 15.6 4.5

SR NO 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

PAPER 3 : AUDIT TOPIC Standards of Auditing Audit Strategy, Planning Risk Assessment Audit Under Comp I S 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 Cost Audit & Internal Audit Sarbanes - Oxley Act 2002 Audit of Public Sector Peer Review / Investigation Professional Ethics Total Hours Required

HRS 2 1 2 4 3 5 3 4 3 2 10 4 2 2 5 8 2 5 3 20 90

Chapt er no 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24

Chapter Name Auditing and Assurance Standards & Guidance Notes Accounting Standards & Schedule VI Audit Strategy, Planning Programming & Techniques Risk Assessment and Internal Control Audit under CIS Environment The Company Audit Divisible Profit, Dividends, Reserves & Depreciation. Liabilities of Auditor Audit Report Audit Committee and Corporate Governance Audit of Banks Audit of General Insurance Company Audit of Co-operative Societies Audit of Non Banking Financial Companies Audit under Fiscal Laws Cost Audit Special Audit Assignments Audit of PSU's and Propriety Audit Internal Management and Operational Audit Investigation and Due Diligence Peer Review Professional Ethics Audit Of Consolidated Financial Statements Sarbans-Oxley Act of 2002

2008 2009 2009 2010 2010 2011 2011 2012 Nov May Nov May Nov May Nov May 4 5 9 4 4 20 24 8 5 5 20 17 5 13 14 11 8 16 15 9 4 4 6 8 8 4 8 4 5 6 10 24 10 17 28 4 8 4 6 5 21 13 5 5 8 8 8 4 8 5 10 4 8 5 10 4 5 6 4 4 4 4 8 4 6 4 4 8 4 4 16 17 5 5 4 15 6 4 4 4 8 4 4 4 4 9 8 4 4 8 4 8 10 4 4 5 4 8 4 4 4 3 4 4 16 18 16 16 16 16 16 16 8 4 8 5 3

Miscellaneous

Avg 8.8 7.5 10.8 1.8 5.4 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

SR NO 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

PAPER 4 : LAW TOPIC Directors Board Meetings Inter Corp Loans & Invest Accounts & Audit 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 Sick Industrial Companies SEBI Act 1992 Banking Reg Act 1949 The competition Act 2002 Insurance & Other Acts Total Hours Required

HRS 15 4 4 8 3 3 3 4 8 2 2 4 2 4 2 2 7 2 7 4 90

Chapter Names 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. Accounts & Audit Dividend Meetings of Directors and Related Party Transactions Inter Corporate Loans and Investments Sole Selling Agents Inspection and Investigation Compromise, Arrangements & Reconstructions Prevention of oppression and Mismanagement Revival & Rehabilitation of Sick Industrial Companies Corporate Winding up and Dissolution Producer Companies Foreign Companies Offences & Penalties E-Governance Miscellaneous Provisions of Companies Act, 1956 Corporate Secretarial Practice SEBI Act, 1992 SCRA, 1956 FEMA, 1999 Competition Act, 2002 Banking Regulation Act, 1949 The Insurance Act 1938 Prevention of Money Laundering Act, 2002 Interpretation of Statutes, Deeds and Documents

Nov May Nov May Nov 2008 2009 2009 2010 2010 10 10 5 10 21 5 5 5 5 20 35 20 30 34 5 5 5 5 5 5 5 5 5 10 8 5 5 5 10 8 5 5 5 4 5 5 5 5 5 5 8 5 12 6 6 6 15 12 6 6 5 6 6 6 6

6 6 6 6

8 5 4 4 8 4

6 6 6

6

6

6

4

May Nov May 2011 2011 2012 AVG 5 13 8 10.25 5 5 13 5.375 32 21 28 27.5 8 1.625 8 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

PAPER 5 : COSTING & OR TOPIC SR NO Concepts Decision Making 1 Marginal Costing 2 Decision Making 3 Standard Costing 4 Pricing Decisions 5 Service Sector Costing 6 Transfer Pricing 7 Target & Life Cycle Costing 8 Joint Product & By Product 9 Activity Based Costing 10 Budgetary Control 11 Relevant Costing 12 TQM & Inventory Mgmt 13 Learning Curve 14 15 Linear Programming The Transition Problem 16 Critical path Analysis 17 CPM & PERT 18 Simulation 19 Miscellaneous 20 Total Hours Required

HRS 4 4 4 4 3 3 3 3 3 4 4 3 2 1 2 2 2 3 2 4 60

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18.

Chapter Names Developments in the Business Environment Cost Concepts, CVP Analysis and Decision Making Pricing Decisions Budget and Budgetary Control Standards Costing Costing of Service Sector Transfer Pricing Uniform Costing & Inter firm Comparison Cost Sheet, Profitability Analysis Linear Programming Transportation Problem Assignment Problem Critical Path Analysis Program Evaluation and Review Technique Simulation Learning Curve Theory Testing of Hypothesis Time Series Analysis & Forecasting

Nov May Nov May Nov May 2008 2009 2009 2010 2010 2011 20 21 22 21 24 30 18 29 18 23 33 25 11 8 4 4 5 6 12 7 9 4 11 10 12 10 5 4 4 11 12 12 11 4 4 4 3 9 6 6 6 5 6 4 4 8 9 10 4 10 4 6 4 5 10 4 3 7 4 5 4 6 11 4 5 6 4 5 3 5 3 5

Nov May 2011 2012 21 14 18 42 8 10 4 10 11 6 4 8 10

10 6 10 5 4 4

8 8 4 4 8 4

AVG 21.6 25.8 5.0 6.5 8.6 2.3 8.0 1.5 0.4 6.3 4.9 4.3 4.1 3.8 3.0 3.6 2.5 2.0

SR NO 1 2 3 4 5 6 7 8 9 10 11

PAPER 6 : ISCA TOPIC Info Systems Concepts SDLC Methodology Control Objectives Testing - G and A Controls Risk Assesment BCP and DRP ERP IFS AS - Guidelines Sec & Audit Policies Info Technology Act 2008 Miscellaneous

HRS 4 3 6 4 3 4 3 3 3 4 3

Total Hours Required

40

1. 2. 3. 4. 5. 6. 7. 8. 9.

Chapter Names Information System Concepts System Development Life Cycle Methodology Control Objectives and Testing Risk Assessment Methodologies and Applications Business Continuity Planning and Disaster Recovery Planning Enterprise Resource Planning (ERP) Information System Auditing Standards, Guidelines, Best Practices Security Policy, Audit Policy & Audit Reporting Information Technology Act, 2000

Nov May Nov 2008 2009 2009 20 5 20 20 15 30 35 20 20 20 25 5 20 20 5 10 15 20 10 20 15 10 10 10

May Nov Nov May 2010 2010 2011 2012 10 8 12 10 5 44 40 18 35 12 18 42 25 4 20 4 5 8 14 15 16 4 12 25 12 4 10 12 4 34 5 8 4 14

AVG 9.3 21.0 26.7 16.1 8.1 13.1 13.7 13.6 8.7

PAPER 7 : DIRECT TAX TOPIC SR NO Basics & Preliminary 1 Income not Part of TI 2 Salaries & House Property 3 PGBP 4 Capital Gains 5 Inc from Other Sources 6 Clubbing of Income 7 Sett off and Carry Forward 8 Deductions 9 Rebates and Relief 10 Double Taxation Relief 11 Special Pro- Avoid of Tax 12 Special Pro - Co & Firms 13 IT Auth & Pro - Assessment 14 Collection, Reco, Refunds 15 Appeals and Revisions 16 Penalties imposable 17 Offences and prosecutions 18 Wealth- tax Act 19 Miscellaneous 20 Total Hours Required

HRS 2 2 4 4 5 3 2 2 4 3 3 3 4 4 4 3 4 3 5 6 70

30. Assessment of Companies

32. Liability in Special Cases 33. Inter-Relationship between Accountin 34. Wealth Tax

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34.

Chapter Names Basic Concepts, Residence and Scope of Total income Incomes which do not form part of total Income Income from Salaries Income from House Property Profits and Gains of Business of Profession Capital Gains Income from other Sources Income of other persons included in Assessee's Total Income Aggregation of Income, Set off & Carry forward of Losses Deduction's from Gross Total Income Rebate and Relief Income Tax on Fringe Benefits 3 Tax Planning and Ethics in Taxation 4 Double Taxation Relief 10 5 4 Transfer Pricing and Other Provisions to Check Avoidance of Tax 4 4 Foreign Collaboration & Taxation of non-residents 9 4 Business Restructuring 7 20 Taxation of E-Commerce Transactions Income Tax Authorities Assessment Procedure 4 9 10 Settlement of Tax Cases 4 Advance Rulings Appeals & Revision 3 8 4 Penalties, Offences and Prosecution 3 Miscellaneous Provisions Deduction, Collection and Recovery of Tax 3 3 6 Assessment of Individuals 5 Assessment of HUF Assessment Firms and their Partners 5 Assessment of Companies 14 20 21 Assessment of Cooperative Societies, Mutual Concerns, AOP, BOI and 8 Local Authority 6 Liability in Special Cases Inter-Relationship between Accounting & Taxation 5 Wealth Tax 16 10 10 10

Nov May Nov May 2008 2009 2009 2010 4 8 12 5 9 2 3 6 5 3 3 12 19 9 16 9 4 5 2 2 2 4 2 3 7

May Nov May 2011 2011 2012 8 12 12 25 10 10

15 5

3 15 11 3

4

4

4 6 10

4 4

9 6 3 3 10 8

4 13

4 4 8 5 4

3

9 5

13 6

6

20

16

6

AVG 0.6 8.9 4.0 0.9 12.3 9.0 2.1 0.9 1.3 1.4 0.0 0.4 0.6 4.4 2.6 3.3 3.9 0.6 1.1 7.6 2.1 1.0 2.6 0.9 0.0 6.3 3.4 0.0 0.7 13.9 2.0 0.0 0.7 7.4

PAPER 8 : INDIRECT TAX TOPIC SR NO CE - Basic Concepts 1 CE - Classification 2 CE - Valuation 3 CE - CENVAT Credit 4 CE - General Procedures 5 CE - Export, WH, SSI 6 CUS - Basic Concepts 7 CUS - Tariff & Duty Types 8 CUS- Valuation 9 CUS - Import Export 10 CUS - Duty Drawback 11 ST - Charge & Valuation 12 ST - Procedures 13 ST - Scope Taxable Service 14 VAT - Entire Chapter 15 COMMON - Reco, Refund 16 COMMON -Appeals, Rev 17 COMMON - Exemptions 18 COMMON - Off & Pros 19 Miscellaneous 20 Total Hours Required

HRS 2 3 3 4 3 2 2 3 4 3 3 4 4 7 6 3 4 2 3 5 70

30. 31. 32. 33. 34. 35.

Duty Drawback Illegal Import, Confiscation, Penalty & Settlement Commission Advance Ruling Miscellaneous Provisions Special Economic Zone

Chapter Names 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35.

Basic Concepts Classification of Excisable Goods Valuation of Excisable Goods CENVAT Credit Rules General Procedures under Central Excise Export Procedures Bonds Demand Adjudication & Offences 4 Refund Appeals 5 Remission of Duty and Destruction of Goods Warehousing Exemption Based on Value of Clearances (SSI) 9 Notifications, Departmental Clarifications and Trade Notices Advance Ruling Excise Audit Settlement Commission Service Tax 23 VAT&CST 17 Basic Concepts 2 Levy and Exemptions from Customs Duty Types of Duty 5 Classification of Goods Valuation 7 Administrative Aspects of Customs Act, 1962 Importation, Exportation and transportation of Goods Warehousing 2 Demand and Appeals Refund Duty Drawback 2 Illegal Import, Confiscation, Penalty & Allied Provisions 2 Settlement Commission Advance Ruling Miscellaneous Provisions Special Economic Zone

Nov May Nov May Nov 2008 2009 2009 2010 2010 2 5 2 3 5 4 14 10 12 10 10 4 12 10 7 6 4 2 5 6 2 1 2 5 5 5 1 4 5 27 13 5 5 4 5 3 2 2 5 2 2 2 4 4 4 8 4 5

31 9 2 7

5 31 9 2 5 2 2

33 11

5

3

May Nov May 2011 2011 2012 8 6 3 3 3 6 3 11 8 5 6 2 3 12 3 2 3 3 6 10 6 3 4 6 3

5 6 3

4 36 13 3 6 5 5

30 14

33 13 3 3 3 5

3 8

3 3 3 3 3 3

3 3 6

AVG 3.6 2.6 9.8 5.8 3.1 1.3 0.0 3.4 1.4 1.9 0.3 0.8 5.4 0.0 0.9 0.9 1.8 30.5 12.4 1.1 1.9 3.4 1.8 4.6 0.4 1.3 1.8 0.9 1.9 0.6 2.0 0.6 0.0 0.3

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