FINALS (New Syllabus) ( GROUP-I )

Test Series Set-I

Financial Reporting
Corporate financial reporting
Holding and group companies
Strategic Financial Management
Project planning and capital budgeting
Financial Policy & Corporate Strategy
Leasing Decision ,+Cross Border transactions
Advanced Auditing & Professional Ethics
Audit strategy, planning and programming
Internal control & Risk Assessment
Special audit techniques
Statements/Standards and Guidance Notes

Test Series Set-II

Financial Reporting Strategic Financial Management Advanced Auditing & Professional Ethics
Corporate restructuring Security Analysis Audit of limited companies

Accounting & reporting of Financial Instruments capital market instruments Audit reports; qualifications
Audit of Consolidated Financial
Portfolio Theory & Asset Pricing Statement/Certificates

Test Series Set-III

Financial Reporting Strategic Financial Management
Share based payments Mutual funds
Financial Reporting by Mutual Funds Financial Services India
Mergers , Acquisitions & Restructuring
Advanced Auditing & Professional Ethics
Rights/duties/liabilities of auditors
Corporate Governance
Investigation including Due Diligence
Peer Review

Test Series Set-IV

Financial Reporting Strategic Financial Management Advanced Auditing & Professional Ethics
AS & Guidance Notes Foreign exchange Exposure & Risk Audit of public expenditure
Valuation FDI Certificates and reports
Developments in Financial reporting Audit under different statutes,
Special Audits
SOX

Test Series Set-V

Financial Reporting Strategic Financial Management Advanced Auditing & Professional Ethics
IAS/US GAAP/IFRS Money markets and their operations Professional Ethics
Dividend decisions: dividend policy operational audit
Audit under computerised environment
Audit under Fiscal laws

FINALS (New Syllabus) ( GROUP-II )

Test Series Set-I

Adv. Management Accounting Information System Control & Audit Direct Tax Laws
Relevant cost, Differential cost, Incremental cost Salaries, House Property, Clubbing, Set-Off
&Opportunity cost. System development life cycle Methodology and IFOS
Marginal Costing Information System Concept Capital Gains
Wealth Tax Act,1957
Non Resident Indian

Test Series Set-II

Adv. Management Accounting Information System Control & Audit Direct Tax Laws

Standard Costing Control Objectives Profits & Gains of Business and Profession

Target costing, Life Cycle Costing Deductions under Chapter-VIA

Pricing Decisions

Test Series Set-III

Adv. Management Accounting Information System Control & Audit Direct Tax Laws
Costing of service sector Audit Tests of General & Automated Controls Assessment Procedures
Just-in-time approach Risk Assessment -Methods & Application Appeals & Revisions
Material Requirement Planning Penalties & Prosecutions
Enterprise Resource Planning, Transfer Pricing
TQM

Test Series Set-IV

Adv. Management Accounting Information System Control & Audit Direct Tax Laws
Budgetary Control Business Continuity Planning Minimum Alternative Tax
Transfer Pricing ERP-Overview Advance Tax and TDS
IT Act'2000 Penal Interest u/s 234
Search & Seizere
Taxation of Dividends

Test Series Set-V

Adv. Management Accounting Information System Control & Audit Direct Tax Laws

Quantitative techniques (QT)/Financial Decision- Information System Auditing Standards Taxation of AOP/BOI/Firms

Modelling IS Security/Audit Policy,IS Audit Reporting Advance Rulings & Settlerment Commission
Taxation of Charitable Institutions
Ammendments at a Glance

* The Test Series will cover the latest developments/ ammendments including recent case laws in the subjects concerned
Corporate & Allied laws
The Companies Act, 1956
The Foreign Exchange Management Act, 1999.

Corporate & Allied laws

The Companies Act, 1956

Baking Regulation Act

Prevention of Money Laundering Act

Corporate & Allied laws

The Companies Act, 1956

Corporate & Allied laws

The Companies Act, 1956
Interpretation of Statues
Competition Act,

Corporate & Allied laws

Securities Contract Act
SEBI - 1992

Indirect Tax Laws

Nature, levy & collection, coverage of Excise Duty

Manufacture and removal of excisable goods
Valuation under the Central Excise Act

Indirect Tax Laws

Classification of goods under Central Excise Tariff
Act

Assessment including provisional assessment, self-

removal procedure, payment of duty, and rate of
duty. Record-based control and production-based
control.
Demands and Refunds
Registration procedures
Storage of excisable goods
Maintenance of records

Indirect Tax Laws

Remission of duty on goods
Procedure for exports, duty draw back
Cenvat
Appellate procedures
Offences and penalties
Exemptions for small scale industries

Indirect Tax Laws

Levy of customs duty, types of duty
Classification of goods and valuation of goods
Warehousing stations.

Indirect Tax Laws

Conveyance, importation and exportation of goods,

Provisions regarding baggage

Transportation and warehousing.
Drawback of customs duties paid
Appellate Procedures, Service Tax
CURRICULUM
FINALS ( GROUP-I )

Test Series Set-I

Advanced Accounting MAFA Advanced Auditing Corporate Laws & SP

Corporate financial reporting
Holding and group companies
Project planning and Capital Budgeting
Types of Financing
Problems relating to small enterprises
Audit strategy, planning and programming The Companies Act, 1956
Internal control The Foreign Exchange Management Act, 1999
Special audit techniques
Statements/Standards and Guidance
Notes

Test Series Set-II

Advanced Accounting MAFA Advanced Auditing Corporate Laws & SP

Accounting for amalgamation Introduction to capital market Audit of limited companies The Companies Act, 1956

Corporate restructuring Introduction to capital market instruments Audit reports & qualifications Producer Company
Portfolio management Dividends and divisible profits
Credit Rating agencies Audit of public sector companies

Test Series Set-III

Advanced Accounting MAFA Advanced Auditing Corporate Laws & SP

Fund-based accounting Mutual funds Rights/duties/liabilities of auditors The Companies Act, 1956
Developments in accounting Business valuations Corporate Governance
Investigation including Due Diligence
Cost/ Environmental/Energy Audit

Test Series Set-IV

Advanced Accounting MAFA Advanced Auditing Corporate Laws & SP

Valuation of goodwill and shares Foreign collaborations and JV's Audit of public expenditure The Companies Act, 1956
AS & Guidance Notes International Financing Certificates and reports Interpretation of Statutes
Foreign Exchange Audit under different statutes, Competition Act
Special Audits

Test Series Set-V

Advanced Accounting MAFA Advanced Auditing Corporate Laws & SP

AS & Guidance Notes Money markets and their operations Professional Liability of Auditors SEBI -1992
International accounting standards Financial Management in PSU operational audit Securities Contract Act
Dividend decisions: dividend policy Audit under computerised environment

Test Series Set - VI & VII

Test Series Set - VI & VII will cover the entire syllabus
FINALS ( GROUP-II )

Test Series Set-I

Cost Managemant MICS Direct Tax Indirect Tax(Central Excise)

Relevant cost, Differential cost,
Incremental cost &Opportunity cost.
Marginal Costing
Transaction processing Systems, Shared Salaries, House Property, Clubbing, Set- Nature, levy & collection, coverage of Excise
processing, Client server & server centric Off and IFOS Duty
systems.
Capital Gains Manufacture and removal of excisable goods
MIS & EIS Wealth Tax Act,1957
System development life cycle Non Resident Indian (NRI) Valuation under the Central Excise Act

Test Series Set-II

Cost Managemant MICS Direct Tax Indirect Tax(Central Excise)

Standard Costing
Pricing strategies: Pareto Analysis
Target costing & Life Cycle Costing
Classification of goods under Central Excise
Systems analysis and design Tariff Act
Profits & Gains of Business and
Profession Assessment including provisional assessment,
self-removal procedure, payment of duty, and
rate of duty. Record-based control and
Implementation of systems production-based control.
Deductions under Chapter-VIA
System Evaluation Demands and Refunds
Registration procedures
System Maintenance Storage of excisable goods
Maintenance of records

Test Series Set-III

Cost Managemant MICS Direct Tax Indirect Tax(Central Excise)

Costing of service sector
Just-in-time approach
Material Requirement Planning
Enterprise Resource Planning
TQM
Computerised systems in Business
Applications Assessment Procedures Remission of duty on goods
Tools Appeals & Revisions Procedure for exports, duty draw back
ERP Penalties & Prosecutions Cenvat
Transfer Pricing Appellate procedures
Offences and penalties
Exemptions for small scale industries

Test Series Set-IV

Cost Managemant MICS Direct Tax Indirect Tax( Customs)

Activity-Based Cost Management System maintenance Minimum Alternative Tax Levy of customs duty, types of duty
Bench Marking Advance Tax and TDS
Balanced Score Card and Value-Chain Classification of goods and valuation of goods
Analysis. Information security Penal Interest u/s 234
Budgetary Control Search & Seizere Warehousing stations.
Pricing decisions including transfer Detection of computer frauds.
pricing. Taxation of Dividends

Test Series Set-V

Cost Managemant
Quantitative techniques (QT)
MICS Direct Tax Indirect Tax( Customs & Service Tax)
Conveyance, importation and exportation of
Case Studies Taxation of AOP/BOI/Firms goods
Advance Rulings & Settlerment
Audit of Information systems Commission Provisions regarding baggage
Cyber Laws Taxation of Charitable Institutions Transportation and warehousing.
Ammendments at a Glance Drawback of customs duties paid
FBT Appellate Procedures
Service tax

Test Series Set - VI & VII

Test Series Set - VI & VII will cover the entire syllabus

* The Test Series will cover the latest developments/ ammendments including recent case laws in the subjects concerned