CA Inter - Paper 8A: Financial Management (60 marks)

CHAPTER WISE WEIGHTAGE BASED ON PAST EXAM ANALYSIS

Avg. of ICAI
S. No. CHAPTER NAME May-23 Nov-22 May-22 Dec-21 Jul-21 Jan-21 Nov-20 Nov-19 May-19 Nov-18 May-18
category Weightage
I Financial Management & Analysis
1 Scope & Objective - - 2* 2* 2* 4 4 3 - 2 2* 8.5 Marks 6 - 9 marks
3 Ratio Analysis 10 5 5 10 10 5 5 5 5 9 5
TOTAL 10 5 7 12 12 9 9 8 5 11 7

II Financial Decisions
2 Sources of Finance 6 4 2 4 8 2* 4 4* 4 4 6 28.5 Marks 24 - 27 marks
4 Cost of Capital 10 11 10 5 10 10 5 14* 5 0 0

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5 Capital Structure Theories & Decisions 12 8* 10 10 5 10 10 0 10 15 10
6 Leverages 5 10 10 10 10 10 10 10 10 6 5
TOTAL 33 31 32 29 33 32 29 24 29 25 21
III Capital Investment & dividend decisions

7 Investment Decisions 10 20 19 8 12* 12* 7* 15 14 12* 20 24.7 Marks 18 - 21 marks

8 Risk Adjusted Capital Budgeting Decision 5 5 - 8* 5 5 12* 8 9 7 12
9 Dividend Decisions 5 4 5 5 5 5 5 5 5 0
TOTAL 20 25 23 21 22 22 22 28 28 24 32
III Management of Working Capital
10 (i) Introduction - - - - - - - - - - - 9.3 Marks 6 - 9 marks
(ii) Treasury & Cash - 9 - 5 - 4 - 10 - - -
(iii) Inventory - - 5 - - - - - - - -
(iv) Receivables 5 - - 5 5 - - - - 10 -
(v) Payables - - - - - - - - - - -
(vi) Financing Working capital 4 - 5 - - 5 10 - 10 - 10
TOTAL 9 9 10 10 5 9 10 10 10 10 10
* Figures adjusted for internal choice in Ques 6(c)
NOTE: Weightage of Optional questions has been taken in calculations
 QUESTION WISE TOPICS BASED ON PAST EXAM PATTERN
May-23 Nov-22 May-22 Dec-21 Jul-21 Jan-21 Nov-20 Nov-19 May-19 Nov-18 May-18
Ques. No.
TOPIC M TOPIC M TOPIC M TOPIC M TOPIC M TOPIC M TOPIC M TOPIC M TOPIC M TOPIC M TOPIC M
COMPULSORY
1(a) Dividend Decision 5 Cash Management 5 Ratio Analysis 5 Receivables 5 Receivables 5 Ratio Analysis 5 Ratio Analysis 5 Ratio Analysis 5 Ratio Analysis 5 Capital Structure 5 Capital Structure 5
Management Management Decisions Theories
1(b) Management of Receivables 5 Ratio Analysis 5 Financing of 5 Cost of Capital 5 Capital Structure 5 Dividend Decision 5 Investment 5 Risk Adjusted 5 Cost of Capital 5 Dividend Decision 5 Leverages 5
Working Capital Theories Decisions Capital Budgeting

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1(c) Risk Analysis in Capital Budgeting 5 Cost of Capital 5 Inventory 5 Dividend Decision 5 Risk Adjusted 5 Risk Adjusted Capital 5 Dividend Decision 5 Dividend Decision 5 Risk Adjusted Capital 5 Ratio Analysis 5 Ratio Analysis 5
Management Capital Budgeting Budgeting Budgeting
1(d) Leverages 5 Risk Analysis in Capital 5 Investment 5 Cash Budgeting 5 Dividend Decision 5 Financing Working 5 Cost of Capital 5 Investment 5 Dividend Decision 5 Risk Adjusted 5 Capital Structure 5
Budgeting Decisions capital Decisions Capital Budgeting Decisions
OPTIONAL (3 of 4)
2 Ratio Analysis 10 Leverages 10 Leverages 10 Ratio Analysis 10 Cost of Capital 10 Leverages 10 Financing Working 10 Leverages 10 Capital Structure 10 Ratio Analysis & 10 Risk Adjusted Cap 10
capital Decisions Leverages Bud & Sources of Fin

3 Capital Structure Decisions 10 Investment Decisions 10 Investment 10 Capital Structure 10 Ratio Analysis 10 Capital Structure 10 Capital Structure 10 Cash Budgeting 10 Investment Decisions 10 Investment 10 Investment Decisions 10
Decisions Decisions Theories Decisions Decisions
4 Cost of Capital 10 Investment Decisions 10 Capital Structure 10 Investment 10 Investment 10 Cost of Capital 10 Risk Adjusted 10 Investment 10 Leverages 10 Receivables 10 Investment Decisions 10
Decisions Decisions & Decisions Capital Budgeting Decisions Management
Sensitivity
5 Capital Budgeting Decisions 10 (a) Capital Structure 4 Cost of Capital 10 Leverages 10 Leverages 10 Investment Decisions 10 Leverages 10 Cost of Capital 10 Financing Working 10 Capital Structure 10 Financing Working 10
Theories capital Theories capital
(b) Cost of capital 6
6(a) Sources of Finance 4 Sources of Finance 4 Investment 4 Sources of Finance 4 Sources of Finance 4 Scope & Objective 4 Scope & Objective 4 Scope & Objective 3 Risk Adjusted Capital 4 Sources of Finance 4 Sources of Finance 4
Decisions Budgeting
6(b) Working Capital Management 4 Treasury Management 4 Dividend Decisions 4 Risk Adjusted 4 Sources of Finance 4 Treasury 4 Sources of Finance 4 Risk Adjusted 3 Sources of Finance 4 Investment 4 Risk Adjusted Capital 4
Capital Budgeting Management Capital Budgeting Decisions Budgeting

6(c) Capital Structure Theories 2 Capital Structure 2 Scope & Objective 2 Scope & Objective 2 Scope & Objective 2 Investment Decisions 2 Investment 2 Cost of Capital 4 Investment Decisions 2 Scope & Objective 2 Scope & Objective 2
Decisions
OR Sources of Finance 2 Capital Structure 2 Sources of Finance 2 Risk Adjusted 2 Investment 2 Sources of Finance 2 Risk Adjusted 2 Sources of Finance 4 Investment Decisions 2 Risk Adjusted 2 Scope & Objective 2
Capital Budgeting Decisions Capital Budgeting Capital Budgeting