FR (6-1) SFM (6-1)

1 (a) 15 INDAS-103 (CONS) 1 (a) 8

(b) 5 INDAS-3/SCH-III (b) 8
(c.) 4 THEORY
2 (a) 8 INDAS-10/36
(b) 12 INDAS -115 2 (a) 8
(b) 8
3 (a) 6 INDAS-116 (c.) 4 THEORY
(b) 10 INDAS-38 (INT ASSET)
(c.) 4 INDAS-108 3 (a) 8
(b) 8
4 (a) 14 INDAS-109 (FI) (c.) 4
(b) 6 CSR
OR 6 INTEGRATED REPORT 4 (a) 12
(b) 4
5 (a) 12 INDAS-102 (SBP) (c.) 4 THEORY
(b) 4 INDAS-12
(c.) 4 INDAS-41 5 (a) 10
(b) 6
6 (a) 5 INDAS-40 (c.) 4
(b) 5 INDAS-32 (FI)
(c.) 5 INDAS-7 (FOREIGN EX) 6 (a) 8
(d) 5 INDAS-28 (b) 8
(CONSOLIDATION) (c.) 4
or
4
 AUDIT (6-1) CORPORATE & ECO LAW (6-1)

1 (a) 5 SQC 1 (a) 8

(b) 5 SA (b) 6
(c.) 4 COE
2 (a) 4
2 (a) 5 IC (b) 4
(b) 5 COM AUD (c.) 3
(c.) 4 (D) 3

3 (a) 5 3 (a) 4
(b) 1+2+2 (b) 4
(c.) 1+1+2 (c.) 6

4 (a) 4 4 (a) 4
(b) 5 (b) 4
(c.) 5 (c.) 3
(D) 3
5 (a) 4
(b) 5 5 (a) 4
(c.) 5 (b) 4
(c.) 6
6 (a) 5
(b) 5 6 (a) 4 or 4
(c.) 4 (b) 4
or (c.) 3
4 (D) 3
 SCMPE (6-1) DIRECT TAX (6-1)

1 CASE STUDY 20 1 TOTAL INCOME 14

(3+4+3+4+3+3)
2 (a) 8
2 (a) 12 (b) 6
(b) 4+4
3 (a) 8
3 (a) 5+6+3+6 (b) 6

4 (a) 3+3+4 4 (a) 8

(b) 5 (b) 6
(c.) 5
5 (a) 8
5 (a) 5+2+3 (b) 6
(b) 10
6 (a) 8
6 (a) 3+2+5 (b) 6
(b) 3+2+5
 INDIRECT DIRECT TAX (6-1) ELECTIVE-ECO

1 (a) 14 COMPUTATION 1

LLP 2 (a) 9 POS (I - IX CASES)

COMPANY (b) 5 CUSTOM VALUATION 2

TRUST 3 (a) 5 E-WAY BILL

DTAA (b) 2+3 CUSTOM THEORY 3
(c.) 2+2 THEORY
TDS
TR PRICE 4 (a) 5 ITC 4
(b) 4 APPEAL & REVISION
ASSESSMENT (3-1) (c.) 5 CUSTOM CASE (GRAPHIC DESIGN
CO-OP SOCIETY 5
5 (a) 5 CUSTOM
4+4 - APPEALS, PENAL (b) 5 CUSTOM THEORY
TR PRICE (c.) 4 GST THEORY
OR
4 GST THEORY

6 (a) 5 GST
(b) 4 TDS/TCS
(c.) 5 CUSTOM VALUATION
 ELECTIVE-ECO (5-1)

2*5=10 MCQ
3+2+5+5=15 DESCRIPTIVE

2*5=10 MCQ
3+3+3+2+2+2=15 DESCRIPTIVE

2*5=10 MCQ
4+5+6=15 DESCRIPTIVE

2*5=10 MCQ
6+4+5=15 DESCRIPTIVE

2*5=10 MCQ
7+4+4=15 DESCRIPTIVE
 SFM
NOTES CH SM CH
SR. CHAPTER
NO. NO.
Concept copy

1 MERGER, ACQ & RESTRUCTURING 1 13 V-1

2 SECURITY VAL & CORP VALUATION 2 4 & 12 V-1

3 PORTFOLIO MGMT 3 5
U-1 RISK & RETURNS, BY HARRY MARKOWITZ V-2
U-2 USING Z VALUES V-2
U-3 TYPES OF RISK
V-2
U-4 OPPORTUNITY BASED INVESTMENT V-2
U-5 PORTFOLIO & MF PERFORMANCE EVAL V-2
U-6 CORPORATE BETA/FINANCE V-2

4 MULTIPLE CH 4 N/A V-2

5 MUTUAL FUNDS 5 7 V-1

6 MGMT OF BOND POTFOLIO 6 V-2

7 DERIVATIVES ANALYSIS & VAL 7 8

U-1 FORWARD & FUTURES V-1
U-2 OPTIONS V-1 & V-2
OPTIONS STRATEGIES V-2

8 FOREIGN EXCHANGE EXPOSURE & RISK MGMT 8 9

U-1 BASICS V-1
U-2 TYPES OF RISK & RISK MGMT V-1
U-3 FATE OF FWD CONTRACT V-1
U-4 ARBITRAGE PROPECTS & MORE V-1

9 INTERNATIONAL FM 9 10 V-2

10 INTEREST RATE RISK MGMT 10 11

U-1 SWAPS V-2
U-2 INT RATE DERIVATIVES V-2
11 RISK MGMT 11 2 V-2

12 TECHNICAL ANALYSIS 12 3 V-2

13 STARTUP FINANCE 13 14

14 FINANCIAL POLICY & CORP STRATEGY 14 1

15 SECURITIZATION 15 6 V-2

16 ADJUSTED PV 16 PDF PDF

17 MONEY MARKET OPERATIONS 17 PDF PDF

18 MONEY MARKET INSTRUMENTS 18 PDF PDF

SOME NEW QNS ADDED IN STUDY MATERIAL----PDF

 SFM
SOURCE

Concept copy Qns Copy Notes SM

1--35 V-1 1--25 V-1 1--112

36--71 V-1 26--71 V-1 113--256

V-2 1--178
278--321 V-2 253--269
322--327 V-2 269--273
274--279 + SOME IN
327--349
V-2 CONCEPT COPY
350--37
377--383
384--393

406-414 V-2 179--190

72--81 V-1 72--81 V-2 191--242

238--277 V-2 223--252 V-2 243--319

V-3 1--112
140-168 V-2 147--189
169--195 V-2 147--189
394--405

V-3 113--264
82--99 V-1 82--95
100--120 V-1 95--123
121--125 V-1 124--135
126--139 V-2 136--146

196--202 V-2 190--205 V-4 1--65

V-4 66-127
216--229 V-2 208--215
230--237 V-2 216--222
 203--211 V-2 206-207 V-4 128--143

213--215 V-4 144--171

V-4 172--195

V-4 196--205

212 V-4 206--216

PDF PDF PDF PDF PDF

PDF PDF PDF PDF PDF

PDF PDF PDF PDF PDF

D IN STUDY MATERIAL----PDF REQUIRED

 AUDIT
SR.

SA
Ch-1 SM
200

210
220
230
240
250
260
265
299
SA
300
315

320
330
402
450
SA
500
501
505
510
520
530
540
550
560
570
580
SA
600
610
620
SA
700
701
705

706
710
720
 CODE OF ETHICS - TOPIC NAME
VOLUME 1 - CODE OF ETHICS BASED ON IESBA
(1) Introduction (The IESBA Code)

VOLUME 2 - ICAI CODE/DOMESTIC CODE

(2) CH-1 Applicability of Various Pronouncements
(3) CH-2 Important Provisions of Chartered Accountant, 1949
Section-2 2 -Members Deemed to be in Practice
Section-6 - Certificate of Practice
Section-8 - Disabilities to Become a Member
Section-21 - Disciplinary Action
Section-27 - Maintenance of Branch Offices
(3) Schedules to the CA Act, 1949 (Professional & Other Misconduct)
Schedule — 1, Part— 1, Clause - 1
Schedule — 1, Part— 1, Clause - 2
Schedule - 1, Part- 1, Clause - 3
Schedule — 1, Part— 1, Clause - 4
Schedule — 1, Part — 1, Clause —6
CH -3 Council Guidelines for Advertisement, 2008: Website
Schedule — 1, Part — 1, Clause — 7
Schedule — 1, Part — 1, Clause —8
Schedule — 1, Part— 1, Clause —9
Schedule — 1, Part— 1, Clause — 10
Schedule+ Part— 1, Clause— 11
Schedule — 1, Part- 1, Clause - 12
First Schedule, Part II-Professional Misconduct in relation to Members in Service
Schedule — 1, Part - 2, Clause — 2
First Schedule, Part III — Professional Misconduct in Relation to Members Generally
Schedule — 1, Part - 3, Clause — 2
First Schedule, Part IV - Other Misconduct in relation to Members Generally
Schedule — 1, Part— 4, Clause— 1 & 2
Second Schedule, Part I "Professional Misconduct in relation to Members in Practice
Schedule — 2, Part — 1, Clause — 1
Schedule — 2, Part - 1, Clause — 3
Schedule — 2, Part — 1, Clause — 4
Schedule — 2, Part — 1, Clause — 5
Schedule - 2, Part — 1, Clause — 6
Schedule - 2, Part — 1, Clause — 7
Schedule - 2, Part - 1, Clause - 8
Schedule - 2, Part — 1, Clause — 10
Second Schedule, Part II "Professional Misconduct in relation to the Members of the Institute Generally"
Schedule- 2, Part— 2, Clause- 1
Schedule - 2, Part — 2, Clause- 3
(04) KYC-Norms
(05) CH-4 Council General Guidelines, 2008 (Including Networking Guidelines)
(06) Ethical Standards Board's Decision
(07) CH-5 Recommended Self Regulatory Measures
(08) Guidelines for Corporate form of practice (FAST EXCLUSICE)
(09) Guidelines for Printing of visiting cards & letter heads for office bearers
(10) GST & COE

AUDIT
CHAPTER

CODE OF ETHICS

COMPANY AUDIT
Section & Rule References
U-1 Appointment & Removal of Auditors
U-2 Qualifications, Disqualifications, Remuneration of Auditor
U-3 Powers & Duties of auditor, other services of auditor, penalty & misc provisions
U-4 Books of accounts & financial statements
U-5 Board's report, filling and circulation of FS, CSR & Internal audit
U-6 Dividends & other provisions (Div & Trf to reserve, Depreciation, LLP Audit, Other Provisions)
U-7 Audit committee & corporate governance
U-8 Audit of consolidated financial statements
U-9 CARO

STANDARDS ON AUDITING

GENERAL PRINCIPLES AND RESPONSIBILITIES (200 - 299)

Auditng Standards, Statements & Guidance Notes - An Overview
Overall Objectives of the Independent Auditor and the Conduct of an Audit in accordance with Standards on
Auditing
Agreeing the Terms of Audit Engagements
Quality Control for Audit of Financial Statements
Audit Documentation
The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
Consideration of Laws and Regulation in an Audit of Financial Statements
Communication with Those Charged with Governance
Communicating Deficiencies in Internal Control to those Charged with Governance and Management
Joint Audit of Financial Statements
RISK ASSESSMENT &RESPONSE TO ASSESSED RISKS (300 - 499)
Planning an Audit of Financial Statements
Identifying and Assessing the Risk of Material Misstatement through Understanding the Entity and its
Environment
Materiality in Planning and Performing an Audit
The Auditor's Responses to Assessed Risks
Audit Considerations Relating to an Entity Using Service a Organizations
Evaluation of Misstatements identified During the Audit
AUDIT EVIDENCES (500-599)
Audit Evidence
Audit Evidence - Specific Considerations for Selected Items
External Confirmations
Initial Audit Engagements — Opening Balances
Analytical Procedures
Audit Sampling
Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures
Related Parties
Subsequent Events
Going Concern
Written Representations
WORKS PERFORMED BY OTHERS (600-699)
Using the Work of Another Auditor
Using the Work of Internal Auditors
Using the Work of an Auditor's Expert
AUDIT CONCLUSIONS AND REPORTING (700-799) (SM-6 AUDIT REPORTS)
Forming an Opinion and Reporting on FS
Communicating Key Audit Matters in the Independent Auditor's Report
Modifications to the Opinion in the Independent Auditor's Report (Includes SEBI Guideline on resignation of
statutory auditors from listed entities and their material subsidiaries)
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditors Report
Comparative Information — Corresponding Figures and Comparative Financial Statements
The Auditor's Responsibility in Relation to Other Information

SPECIAL ASPECTS OF AUDITING IN AN AUTOMATED ENVIRONMENT

AUDIT OF BANKS
AUDIT OF INSURANCE COMPANIES
AUDIT OF NBFC
AUDIT UNDER FISCAL LAWS
U-1: AUDIT UNDER DT LAWS
U-2: AUDIT UNDER IDT
AUDIT OF PUBLIC SECTOR UNDERTAKING
LIABLITIES OF AUDITOR
INTERNAL AUDIT MGMT & OPERATION AUDIT
DUE DILIGENCE, INVESTIGATION & FORENSIC AUDIT
PEER REVIEW & QUALITY REVIEW
U-1: PEER REVIEW
U-2: QUALITY REVIEW
 Questionaire
DC Notes SM
Page No. Qns No. Total Qns

3--5 1--5 3--1 1--3 3 18

5 6--7
6--14
8--15 4--6 4—7 4 18
8--15 6--7 8--9 2 18
8--15 7 10 1 18
58-80 7--8 11--12 2 18
16-18 8--11 13-18 6 18
15-46 19-57
11--12 19 1 18
12--15 20-26 7 18
16 27 1 18
16-19 28-31 4 18
19-27 32-49 18 18
52 61-75 27-31 50-58 9 18
32-38 59-71 13 18
38-42 72-79 8 18
42-44 80-83 3 18
44-48 84-92 9 18
48-55 93-109 17 18
55-59 110-115 6 18
59-60 116-118 3
18
60-61 119-122 4
18
61-66 123-131 9
18

66-69 132-136 5 18
69-71 137-140 4 18
71-74 141-146 6 18
74-76 147-152 6 18
76-78 153-155 3 18
78-84 156-166 11 18
84-85 167-168 2 18
85-88 169-176 8 18

88-92 177-185 9 18
93 186-187 2 18
93-95 188-190 3 18
 46 61-75 95-102 191-205 15 18
52-59 82-84 102-103 206 1 18
60 76-77
78-79
80
80-81

NOTES CH SM CH
Board Notes QNS NOTE
NO. NO.

separate separate separate separate

5 1--18 1--10
5 19-26 1--10
5 27-43 1--10
5 44-50 1--10
5 51-61 1--10
5 62-69 10--12
7 69-73 12--14
8 74 15
5 75-84 16

4--12 85-89 2

13-15 89-90 3
16-20 91-92 3
21-23 4
24-31 94-96 4
32-34 93 5
35-38 6
 39-40 6
41-44 6

46-50 2 97-98 7
51-57 3 98-100 7

58-60 7
61-65 101-103 7
66-67 7--8
68-70 104 8

72-77 105-106 8
78-81 9
9
85-86 107-108 10
87-89 109-111 11
90-94 112 11
95-100 11
101-104 113, 115 12
105-108 114, 116 12
109-113 117-118 13-14
114-116 119 14

118-119 120-121 14-15

120-124 121-122 15
125-128 122 15

130-136 6 122 16
137-139 6 123 16
140-148 6 124-126 16-17

149-153 6 127 16-17

154-156 6 128 17
157-164 6 129-131 17

4
9
10
11
12

13
14
15
16
17
 SCMPE
NOTES CH SM CH
SR. CHAPTER
NO. NO.

1 Strategic Analysis of Operative Income 1 10

U-1 Activity Based Cost Mgmt (ABC)
U-2 Profitability Analysis

2 Break Even Point (BEP) 2

3 Decision Making 3 6
U-1 Relevent Costing
U-2 Key Factor
U-3 Make or Buy
U-4 Keep or Drop
U-5 Business Decisions
U-6 Differential Costing
U-7 Sell or Further Process
U-8 Shut-down Point

4 Pricing Decisions 4 7

5 Divisional Transfer Pricing 5 9

6 Standard Costing 6 12
U-1 Relevent Costing
U-2 Key Factor
U-3 Make or Buy
U-4 Keep or Drop

6a Cost Mgmt Techniques 4

1. Cost Control Vs Cost Reduction
2. Target Costing
3. Life Cycle Costing
4. Pareto Analysis
5. Environmental Mgmt A/cting

7 Modern Business Environment 2

1. Cost of Quality
 2. Total Quality Mgmt (TQM)
3. Deming's Mathedology
4. The PDCA Cycle
5. Dimensions of Quality
6. The Business Excellence Model
7. The Theory of Constraints
8. Synchronous Mfg
9. Gain Sharing Arrangement
10. Outsourcing
11. Supply Chain Mgmt (SCM)

8 Lean System & Innovation 3

1. Seven Wastes
2. JIT
3. Kaizen Costing
4. 5S
5. Total Productive Maintainance
6. One Piece Flow/Cellular Mfg
7. Six Sigma
8. Process Innovation & Business Process Re-engineering

Value Chain Analysis (Introduction to Strategic Cost

9 1
Management as per SM)

10 Performance Measurement & Evaluation 8

1. Responsibility Accounting
2. Triple Bottom Line
3. Balanced Score Card
4. Performance Pyramid
5. The Building Block Model
6. Performance Prism
7. Benchmarking Scheme
8. Performance Measurement in the NPO Sector

11 Cost Mgmt for Specific Sector 5

1. Power Sector
2. Agriculture Sector
3. IT Sector

12 Budgetary Control 11
1. Feedback and Feed Forward Control
2. Beyond Budgeting
13 Case Study 13
SCMPE
SOURCE

Concept copy Qns Copy Notes

V-1 1--22 V-1 1--13 V-1 7--68

V-1 23-31 V-1 14-24 V-1 69-109

V-1 32-60 V-1 25-47 V-1 110-125

V-1 61-84 V-1 48-78 V-1 126-174

V-1 85-125 V-1 79-118 V-1 175-249
126-137 119-142 250-293
V-1 V-1 V-1
V-1 138-142 V-1 143-149 V-1 294-315
V-1 143-149 V-1 150-160 V-1 316-343
V-1 150-153 Concept-V-1 154-155 V-1 344-346
V-1 156-158 V-1 161-170 V-1 347-355
V-1 159-163 V-1 171-173 V-1 356-366

V-1 164-194 V-1 174-219 V-2 373-479

V-1 195-225 V-1 220-271 V-2 480-574

V-1+2 227-273 V-1+2 283-355 V-2 575-736

V-1 226 V-1 272-272

V-3 1--11
V-3 12--45
V-3 46-71
V-3 72-79
V-3 80-96

V-1 V-1 273-282

V-3 98-105
 V-3 106-115
V-3 116
V-3 117
V-3 118-139
V-3 140-144
V-3 145-150
V-3 151-160
V-3 161
V-3 162
V-3 163-181

`
V-3 184-186
V-3 187-206
V-3 207-213
V-3 214-216
V-3 217-224
V-3 225-227
V-3 228-235
V-3 236-247

250-266
V-3

V-3 268-298
V-3 299-301
V-3 302-326
V-3 327-330
V-3 331-344
V-3 345-349
V-3 350-363
V-3 364-377

V-3 380-385

V-3 388-413
V-4
 DT

NOTES
SM CH
SR. CHAPTER
NO.
V-1

Basics Concepts, Tax Rates for AY 21-22, Marginal Relief,

1 1&2 1
Residential Status & Scope of Total Income
2 Income from Capital Gains 7 2
3 Income from Other Sources 8 3
4 Profit & Gains of Business or Profession 6 6
5 Income Computation & Disclosure Standards (ICDS)
6 Taxation in Case of Amalgamation and Demerger
7 Taxation of Dividend and Deemed Dividend 12 4
8 Taxation in Case of Liquidation 4
9 Taxation in Case of Buy Back 4
10 Bonus Stripping & Bond Washing Transactions 5
13
11 Taxation of Political Parties
12 Taxation of Electoral Trust 13
13 Taxation of Trust (Charitable & Religious) 13
Other Trust
(i) Scheme for taxation of Real Estate Investment Trust (REIT) and
Infrastructure Investment Trust (INVIT) (Business trust Taxation) 12
14
(ii) Special Taxation Regime for Investment Funds and Income Received
From Such Funds 12
(iii) Taxation Regime for Securitization Trusts and its Investors 12
15 Tax on Accreted Income
16 Taxation of HUF 12
17 Taxation in Case of Firm/ LLP 12
18 Taxation in Case of AOP/BOI 12
19 Deduction u/s I0AA (SEZ)
20 Minimum Alternate Tax (MAT --Taxation of Companies) 12
21 Alternate Minimum Tax (AMT) 12
22 Taxation of Co-operative Society
23 Clubbing of Income 9
24 Set-Off & C/F of Losses 10
25 Deduction under Chapter VI-A 11
26 GAAR, Tax Avoidance and Evasion 14
27 Return Filing & Assessment Procedure + Income Tax Authority 16 & 17
28 Appeal & Revision 18
29 Advance Tax and Interest
IN 30 Authority of Advance Ruling (AAAR) INT-4
 31 Settlement of Tax Cases (ITSC) - Set Com 19
32 Penalties 20
33 TDS & TCS 15
34 Cash Loan, Deposits & Advances 23
35 Tonnage Taxation
36 Taxation In Case of ESOP's
37 Agriculture Income
38 Income From Salaries 4
39 Income House Property 5
40 Expenditure Income for Exempt Income
41 Liablity in Special Cases 22
42 Misc. SFT & Reportable Account 23
43 Faceless Assessment
44 Faceless CIT Appeals
45 Some other Misc Provision of SM 23
46 Offence & Procecution 21
47 Misc Provision 23
48 New Case Laws
49 Income Which Do Not Form Part of Total Income 3
IN 50 Taxation of NRI & Special Rates of Tax INT-2
IN 51 DTAA INT-3
IN 52 Transfer Pricing INT-1
IN 53 Equalisation Levy INT-5
IN 54 Model Tax Conventions INT-8
IN 55 Interpretation of Tax Treaties INT-6
IN 56 Fundamentals of Base Erosion and Profit Shifting INT-7
IN 57 Topic Rule 128 Foreign Tax Credit (FTC)
58 MISC Questions
 234 13

NOTES COMPACT COMPILER

BOARD NOTES
Pg
Pg V-2 Pg V-1 Pg V-2 Pg CH NO. Pg

1--36 1 1--28 CASE-1 1--2 1--22, 406-08

37-144 2 29-75 CASE-6 17-23 1 01--39 23-121

145-159 3 76-86 CASE-7 24-26 2 40-53 23-121
193-301 4 87-134 CASE-5 7--16 3 54-155 147-218
17 292-323 5 135-146
6 147-149 4 156-159 409
160-186 8 152-158 5 160-163 128-135
160-186 9 159 6 164-167 135-137
160-186 10 160-164 7 168-169 138-146
187-192 7 150-151 121-127

1 1--3 11 165 8 170 219-221

1 1--3 12 166 9 171 219-221
11 143-171 14 171-178 CASE-11 38-41 10 172-191 252-263
6

52-62 17 188-191 266-268

63-68 18 192-196 269-274

69-72 19 197-198 274
15 179-184 264-265
8 86-88 CASE-10 33-37
2 4--18 13 167-170 CASE-10 33-37 11 192-211 222-229
3 19-27 16 185-187 CASE-10 33-37 12 212-215 229-234
23 212-213 13 216-220
4 28-48 20 199-208 CASE-10 33-37 14 221-247 235-243
5 49-51 21 209-210 15 248-254 244
22 211 Pg-444 Q.7
7 73-85 32 329-333 16 255-256 245-251
33 334-343 CASE-8 27 17 257-261 410-412
24 214-231 CASE-9 27-32 18 262-278 420-428
40 378-392 19 279-284
12 172-239 25 232-275 CASE-13&14 55-62 20 285-306 275-11, 340-41
15 266-283 26 276-285 CASE-15 63-68 21 307-315 332-335
13 & 14 240-265 27 & 28 286-289 22 316-318 312-331
4 98-102 23 319-321 396-397
 16 284-291 30 318-322 24 322-328 336-339
42 399-407 CASE-16 69 25 327-338 416-417
9 & 10 89-142 29 290-317 CASE-12 42-51 26 339-357 342-360
31 323-328 413-415
38 376 27 358-359
35 362-365 344-345
37 374-375
34 344-361 CASE-3
36 366-373 CASE-4
39 377
41 393-398
43 408-413
AN-1 + PDF414-425
AN-2 + PDF427-440

CASE-17
CASE-18
CASE-19
CASE-2
2 35-92 28 360-380 388-96, 398-403
3 93-97 29 381-401 361-364
1 1--34 30 402-417 365-387
5 103-109 31 418-420 403-404
6 110-118 32 421-425
7 119-127 33 426-430
8 128-145 34 431-436 405
9 146-147
35 437-446
96, 398-403
 IDT

SM CH NOTES
CHAPTER CHAPTER
NO.
VOL
1 Introduction of GST 1 V-1
2 Charge of Tax & Application of GST & IGST Laws 3 V-1
3 Concept of Supply 2 V-1
4 Reverse Charge & ECO V-1
5 Composition levy & Important Definitions V-1
6 Time of Supply 6 V-1
7 Value of Supply 7 V-1
8 Payment of Tax 12-U1 V-1
9 TDS & TCS 12-U2 V-1
10 Input Tax Credit 8 V-1
9 V-1
11 Registration
12 Returns 13 V-1
13 Place of Supply (Includes -IGST Act 2017) 5 V-2
14 Exemption on GST 4 V-2
15 Tax Invoice + Debit/Credit Note 10 V-2
16 Accounts, Records & E-Way Bill 11 V-2
17 Assessment & Audit 17 V-2
18 Jobwork 16 V-2
19 Advance Ruling 23 V-2
20 Demand & Recovery 19 V-2
21 Refund 15 V-2
22 Liability to pay certain Cases 20 V-2
23 Inspection, Search, Seizure and Arrest 18 V-2
24 Offences & Penalties 21 V-2
25 Appeal & Revision 22 V-2
26 Miscellaneous Provision 24 V-2

1 Constitutional Provision & Levy of Customs Duty 1 CUS-N

2 Importation & Exportation procedure & transit & Transaction of goods 5 CUS-N
3 Date for Determination Rate & Tariff value & Assessment CUS-N
4 Customs Tariff Act, 1975 - (Including Types of Duty under Customs) 2&3 CUS-N

5 Valuation 4 CUS-N
IN 6 Concessions under Customs or Exception to Sec 12 CUS-N
Sec 13 - Pilfered Goods
Sec 22 - Abatement of Duty on Damaged or Deteriorated Goods
Sec 23 - Remission of Duty
 Sec 24 - Denaturing & Mutilation
Sec 20 - Re-Importation of Goods

7 Goods Imported & Exported by Post or Courier CUS-N

8 Stores CUS-N
9 Drawback 6 CUS-N
10 Baggage CUS-N
11 Audit CUS-N
12 Refund 7 CUS-N

1 Foreign Trade Policy 2015-2020 (FTP) 8 CUS-N

NOTES Questionnaire BOARD NOTES
Pg
Pg VOL Pg
1--11 V-1 1--12
12--13 V-1 13-66
14-42 V-1 13-66 1--10
43-54 V-1 67-90 11--16
55-70 V-1 91-126 17-27
71-82 V-1 127-170
83-97 V-1 171-242 28-42
98-102 V-1 243-264 43-46
103-112 V-1 265-288 47-52
113-144 V-2 289-370 53-93

145-157 V-2 371-403 94-104

158-168 V-3 525-536
169-204 V-2 455-502 105-119
205-230 V-2 404-454 125-131
231-242 V-3 503-524 120-124
243-252 V-3 551-578 132-134
253-256 V-3 279-594 136-137
257-262 V-3 537-550 135
263-267 V-3 595-604
268-278 V-3 605-620 139-142
279-304 V-3 653-684 146-165
305-310 V-3 631-638
311-316 V-3 621-630 138
317-324 V-3 639-652
325-334 V-3 685-706 143-145
335-345 V-3 707-716

1--10 CUS-Q 1--10

11--30 CUS-Q 11--30
31-38 CUS-Q 31-44
39-50,
CUS-Q 147-162
131-144
51-88 CUS-Q 45-92 169-176
89-98 CUS-Q 93-108 180-181
 177-179

99-100 CUS-Q 109-124

101-104 CUS-Q 109-124
105-120 CUS-Q 125-146 182-187
121-130 CUS-Q 109-124
145-148 CUS-Q 163-166
149-152 CUS-Q 163-166 188

FTP- 1-23 CUS-Q 167-186

 LAW
SM CH
SR. CHAPTER
NO.

COMPANY LAW (V- 1 & 2)

1 APPOINTMENT & QUALIFICATIONS OF DIRECTORS 1

2 APPOINTMENT & REMUNERATION OF MANAGERIAL PERSONNEL 2
3 MEETINGS OF BOARD & ITS POWERS 3
4 INSPECTION, INQUIRY & INVESTIGATION 4
5 COMPROMISES, ARRANGEMENTS & AMALGAMATIONS 5
6 PREVENTION OF OPPRESSION & MISMANAGEMENT 6
7 WINDING UP 7
8 PRODUCER COMPANIES 8
9 COMPANIES INCORPORATED OUTSIDE INDIA 9
10 MISCELLANEOUS PROVISIONS 10
11 COMPOUNDING OF OFFENCES, ADJUDICATION, SPECIAL COURTS 11
12 NATIONAL COMPANY LAW TRIBUNAL & APPELLATE TRIBUNAL 12
CORPORATE SECRETARIAL PRACTICE - DRAFTING OF NOTICES,
13 13
RESOLUTIONS, MINUTES & REPORTS

SECURITIES LAWS (V-2)

THE SECURITIES CONTRACT (REGULATION) ACT, 1956 & THE

14 1
SECURITIES CONTRACT (REGULATION) RULES, 1957

THE SEBI ACT, 1992, AND SEBI (LISTING OBLIGATIONS & DISCLOSURE
15 2
REQUIREMENT) REGULATIONS, 2015

ECONOMIC LAWS (V-3)

16 THE FEMA 1999 1

THE SECURITISATION & RECONSTRUCTION OF FINANCIAL ASSETS &

17 2
ENFORCEMENT OF SECURITY INTEREST ACT, 2002 (SARFAESIA)

18 THE PREVENTION OF MONEY LAUNDERING ACT, 2002 (PMLA) 3

19 FOREIGN CONTRIBUTION REGULATION ACT, 2010 (FCRA) 4
20 THE ARBITRATION & CONCILIATION ACT, 1996 (ACA) 5
21 THE INSOLVENCY & BANKRUPTCY CODE, 2016 (IBC) 6
 LAW
NOTES CH SOURCE
NO.
Concept copy Qns Copy Notes
 STUDY
SR SM CH
NAME SEQUENCE
NO. NO.
CH NO.

1 Roadmap and Introduction to Ind AS 1 1

2 IndAs based F.S. 1 2
3 Schedule-III and Ind AS 1 2--1 3&4
4 Ind AS 102 Share Based Payment 5--2 8
5 Financial Instruments (Ind AS 32, 107 and 109) 12 5
Consolidated and Separate Financial Statements (Ind AS 110, 111, 112, 27
6 14 6
and 28)
7 Ind AS 103 Business Combinations 13 7
8 Ind AS 2 Valuation of Inventory 7--1 30
9 Ind AS 7 Cash Flow Statement 2--3 29
10 Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors 4--1 22
11 Ind AS 10 Events After the Reporting Period 4--2 18
12 Ind AS 12 Income Taxes 10--1 20
13 Ind AS 16 Property, Plant and Equipment 7--2 8
14 Ind AS 116 Leases (Notes and Questions - Answers shared separately) 7--3 31
15 Ind AS 19 Employee Benefits 9--1 19
Ind AS 20 Accounting for Government Grants and Disclosure of Government
16 Assistance 5--1 15

17 Ind AS 21 The Effects of Changes in Foreign Exchange Rates 10--2 16

18 Ind AS 23 Borrowing Costs 7--4 13
19 Ind AS 24 Related Party Disclosures 11--1 21
20 Ind AS 33 Earnings Per Share 11--2 24
21 Ind AS 34 Interim Financial Reporting 2--2 28
22 Ind AS 36 Impairment of Assets 7--5 10
23 Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets 9--2 17
24 Ind AS 38 Intangible Assets 7--6 9
25 Ind AS 40 Investment Property (1. IR= COST, 2. SM = COST-DEP-IMPAIR) 7--7 11
26 Ind AS 41 Agriculture 8 14
27 Ind AS 101 First Time Adoption of Indian Accounting Standards 6 27
28 Ind AS 105 Non-Current Assets Held for Sale and Discontinued Operations 7--8 12
29 lndAS 108 Operating Segments 11--3 23
30 Ind AS 113 Fair Value Measurement 4--3 26
31 IndAS115 Revenue From Contract With Customers 3 25
32 Integrated Reporting 16 27
33 Corporate Social Responsibility 17 32
34 Analysis of Financial Statements 15
 PG NO. Chapter As per
INDAS REMARKS BN PG NO.
BRAHMASTRA + DC (Striker 1.1)

1--8 1
9--15
B(16-60) + DC(1-2) 2
343-367 3
61-143 4
144-300 5

301-342 6
3 EASY 569-72 E 7
5 562-68 E 8
7 EASY THEORY 477-80 E 9
9 401-5 E 10
11 428-64 11
18 279-305 12
PDF 573-631 13
9 406-27 14
30 1.5* 367-79 E 15

33 380-93 E 16
38 MED PRATICAL 350-63 E 17
40 EASY THEORY 465-76 E 18
43 RANK-1 490-526 19
48 EASY PRACTICAL 558-61 E 20
50 316-42 E 21
54 EASY THEORY 394-400 E 22
57 RANK-2 306-15 E 23
59 EASY PRACTICAL 343-46 E 24
61 EASY THEORY 364-66 E 25
62 & 24A 550-53 26
63 EASY THEORY 347-49 E 27
65 481-89 E 28
68 EASY THEORY 548-49 E 29
69 RANK-1 527-47 30
82 554-57 E 31
83 554-57 E 32
33
 Striker 1.1 AQB AQB SM-21 AQB
Striker 1.1 Striker 2.1 AQB Striker 3.1 AQB AQB IndAs
Page No. (STRIKER-3.2) PG Covid-19
Page No. Page No. (C) Page No. (D) amend (F)
(B) NO. (E)

1--11

12--40 1--4 77-80 1--3 1--3

41-61 1 95-96 1--3 36-39 3--4
62-158 3 38-45 3--6 195-206 4--8
159-252 8 46-62 7--11 155-194

253-292 13 97-102 12--13 131-143 1--8

293-299 23-25 14-16 51-56 8--9
300-312 20 8--9 16-21 8--13
313-319 21 10--14 27--28
320-328 15--20 21-23 29
329-346 22 75 23-26 9--12
347-372 25 26-28 26-30 57-59 12--13
373 71-72 60-68 27-30 8--10
394-404 26 29-34 30-31 13
405-412 32-34 32-35 13-14

413-423 29 35-37 34-36

424-432 37-40 69-75 14
433-441 30 40-42 120-122
442-454 32 76-88 42-45 123
455-459 5--7 45 4--7
44—473 35 89-92 45-49 14-18
474-490 50 93 49-51 19-20
491-505 74 51-53 20
506-511 53-56
512-515 52
516-536 53 94 56-57 40-50
537-545 55
546-565 124-130
566 21-22 57-59 30-31 20-23
567-599 56 59-67 14--26 23-27
600 67-69
601-604 69-71
63-73 72-76 144-154
 LDR
QNS
23, 24, 26

21, 22, 23, 30, 36, 38, 39, 40, 42, 43, 44, 45-47, 48, 50, 59, 62, 66,

SM-4 (3.2), MT-35, CE-34, SM-12, 13

RT-26, 24, SM-2, 3, 4 (3.2)

RT 30, RT-31, SM-5, SM-10,11, AD-15, 17, 19, CB-29, SM-10(3.2)

RT-42, 44
RT-14
 QNS PENDING DUE TO AMEND
R LECTURE

PG
4, 5, 7

15, 16, 17, 20, 23, 24, 26, 27, 28, 29, C-1 to C-4 68-71 (C-4), 72 (D-77), 73-77 (E1 - E3)