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Download CA Final Study Material for Nov 2017 Exams

Download CA Final Course study materials of all subjects in PDF format prepared by Board of Studies of ICAI and applicable for Nov 2017 Examinations.

The Institute of Chartered Accountants of India (ICAI) provides high quality study materials and multitude of academic resources of study for students to enable them to develop the much needed intellectual base and inputs for assimilation.

Study Material lays a strong foundation of the understanding of any particular topic in detail. Accordingly, the Board of Studies (BOS) of CA Institute has always been providing a comprehensive Study Material, Practice Manual on each and every subject in PDF format along with PowerPoint Presentations and Podcasts.

The study material aims to cover the entire course which is sub-divided into various chapters and confine the scope of CA Final Syllabus while developing each topic. BOS of ICAI updates study material on a periodical basis and attempt to made simple illustrations and case-studies to highlight the difficult topics in a lucid manner.

CA Final Study Material and Practice Manual for Nov 2017 Exams

In CA Final level, you have to study total 8 subjects divided into two groups. Group-I of CA Final course contain four subjects viz. Financial Reporting, Strategic Financial Management, Advanced Auditing and Professional Ethics and Corporate and Allied Laws.

Similarly, Group-II of CA Final course contain four subjects viz. Advanced Management Accounting, Information Systems Control and Audit, Direct Tax Laws and Indirect Tax Laws.

Paper – 1 (Financial Reporting):

In study material concepts of the topic and the accounting treatment on various transactions has been explained in detail with adequate illustrations. The study material of ‘Financial Reporting’ is divided in ten chapters/topics based on the syllabus.

[English Medium] [Hindi Medium]

Following Chapters are covered in the Paper-1 Financial Reporting (FR) of CA Final Course Study Material [January 2017 revised Edition]:

MODULE – 1

Chapter 1 – Accounting Standards and Guidance Notes

Unit 1: Introduction to Accounting Standards
Unit 2: AS 1 – Disclosure of Accounting Policies
Unit 3: AS 2 – Valuation of Inventories
Unit 4: AS 3 – Cash Flow Statements
Unit 5: AS 4 – Contingencies and Events occurring after the Balance Sheet Date
Unit 6: AS 5 – Net profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
Unit 7: AS 7 – Construction contracts
Unit 8: AS 9 – Revenue Recognition
Unit 9: AS 10 – Property, Plant and Equipment
Unit 10: AS 11 – The Effects of Changes in Foreign Exchange Rate
Unit 11: AS 12 – Accounting for Government Grants
Unit 12: AS 13 – Accounting for Investments
Unit 13: AS 14 – Accounting for Amalgamations
Unit 14: AS 15 – Employee Benefits
Unit 15: AS 16 – Borrowing Costs
Unit 16: AS 17 – Segment Reporting
Unit 17: AS 18 – Related Party Disclosures
Unit 18: AS 19 – Leases
Unit 19: AS 20 – Earnings per Share
Unit 20: AS 21 – Consolidated Financial Statements
Unit 21: AS 22 – Accounting for Taxes on Income
Unit 22: AS 23 – Accounting for Investments in Associates in Consolidated Financial Statements
Unit 23: AS 24 – Discontinuing Operations
Unit 24: AS 25 – Interim Financial Reporting
Unit 25: AS 26 – Intangible Assets
Unit 26: AS 27 – Financial Reporting of Interests in Joint Ventures
Unit 27: AS 28 – Impairment of Assets
Unit 28: AS 29 – Provisions, Contingent Liabilities and Contingent Assets
Unit 29: Guidance Notes

Annexure: Schedule III to the Companies Act, 2013

MODULE – 2

Chapter 2 – Indian Accounting Standards (Ind AS)
Chapter 3 – Corporate Financial Reporting
Chapter 4 – Accounting for Corporate Restructuring

MODULE – 3

Chapter 5 – Consolidated Financial Statements of Group Companies

Unit 1: Introduction
Unit 2 Consolidated Financial Statements
Unit 3: Treatment of Investment in Associates in Consolidated Financial Statements
Unit 4: Treatment of investment in Joint Ventures in Consolidated Financial Statements

Chapter 6 – Accounting and Reporting of Financial Instruments
Chapter 7 – Share Based Payments
Chapter 8 – Financial Reporting for Financial Institutions

Unit 1: Mutual Funds
Unit 2: Non-Banking Finance Company
Unit 3: Merchant Bankers
Unit 4: Stock and Commodity Market Intermediaries

Chapter 9 – Valuation

Unit 1: Concept of Valuation
Unit 2: Valuation of Tangible Fixed Assets
Unit 3: Valuation of Intangibles
Unit 4: Valuation of Liabilities
Unit 5: Valuation of Shares
Unit 6: Valuation of Business

Chapter 10 – Developments in Financial Reporting

Unit 1: Value Added Statement
Unit 2: Economic Value Added
Unit 3: Market Value Added
Unit 4: Shareholders’ Value Added
Unit 5: Human Resource Reporting

 

Click here to visit ICAI official website to download Practice Manual PowerPoint Presentation and Podcasts of CA Final Course Paper-1 Financial Reporting. If you are Hindi Medium student then, you may also download FR study material in Hindi Medium.

Paper – 2 (Strategic Financial Management):

With the globalization of the Indian economy the finance function has acquired critical importance especially in the field of International Financial Management.

[English Medium] [Hindi Medium]

Accordingly, CA Institute has divided the whole syllabus of CA Final level paper-2 Strategic Financial Management (SFM) [January 2015 revised Edition] study material into following Chapters:

MODULE-1

Chapter 1 – Financial Policy and Corporate Strategy
Chapter 2 – Project Planning and Capital Budgeting
Chapter 3 – Leasing Decisions
Chapter 4 – Dividend Decisions

MODULE-2

Chapter 5 – Indian Capital Market
Chapter 6 – Security Analysis
Chapter 7 – Portfolio Theory
Chapter 8 – Financial Services In India
Chapter 9 – Mutual Funds
Chapter 10 – Money Market Operations

MODULE-3

Chapter 11 – Foreign Direct Investment (FDI), Foreign Institutional Investment (FIIS) and International Financial Management
Chapter 12 – Foreign Exchange Exposure and Risk Management
Chapter 13 – Mergers, Acquisitions & Restructuring

Click here to visit ICAI official website to download Practice Manual PowerPoint Presentation and Podcasts of CA Final Course Paper-2 Strategic Financial Management. If you are Hindi Medium student then, you may also download SFM study material in Hindi Medium.

Paper – 3 (Advanced Auditing and Professional Ethics):

We know very well that auditing is the heart of CA course and an important area of core competency of the Chartered Accountancy Profession. Therefore, CA Final level students should learn the Auditing concepts and techniques as also their intricacies purely for purposes of applying them in practice in their audit work.

[English Medium] [Hindi Medium]

ICAI has divided the syllabus of Advanced Auditing and Professional Ethics (AAPE) [January 2017 revised Edition] into the following 22 chapters covering in detail various topics:

MODULE – 1

Chapter 1 – Auditing Standards, Statements and Guidance Notes – An Overview
Chapter 2 – Audit Strategy, Planning and Programming
Chapter 3 – Risk Assessment and Internal Control
Chapter 4 – Audit under Computerised Information System (CIS) Environment
Chapter 5 – Special Audit Techniques
Chapter 6 – The Company Audit
Chapter 7 – Liabilities of Auditors
Chapter 8 – Audit Report
Chapter 9 – Audit Committee and Corporate Governance
Chapter 10 – Audit of Consolidated Financial Statements

MODULE – 2

Chapter 11 – Audit of Banks
Chapter 12 – Audit of General Insurance Companies
Chapter 13 – Audit of Co-Operative Societies
Chapter 14 – Audit of Non-Banking Financial Companies
Chapter 15 – Audit under Fiscal Laws
Chapter 16 – Cost Audit

MODULE – 3

Chapter 17 – Special Audit Assignments
Chapter 18 – Audit of Public Sector Undertakings
Chapter 19 – Internal Audit, Management and Operational Audit
Chapter 20 – Investigation and Due Diligence
Chapter 21 – Peer Review
Chapter 22 – Professional Ethics

Hence, give a reading to ICAI audit study material and Practice Manual to understand the depth and figure out the efforts and time required for preparation. In addition to study material suggested answers of past examination, Revisionary Test Papers (RTP), Standard books should also be read.

Click here to visit ICAI official website to download Practice Manual PowerPoint Presentation and Podcasts of CA Final Course Paper-3 Advanced Auditing and Professional Ethics. If you are Hindi Medium student then, you may also download AAPE study material in Hindi Medium.

Paper – 4 (Corporate and Allied Laws):

No corporate entity can effectively work and survive without meeting its legal obligation. Corporate law is the study of how shareholders, directors, employees and consumers, the business community and the environment interact with each other. Mainly you have to read the entire Companies Act, 2013.

[English Medium] [Hindi Medium]

BOS of ICAI has divided study material of Corporate and Allied Laws (CAL) [January 2016 revised Edition] into the following 25 chapters:

MODULE – 1

Chapter 1: Declaration and payment of dividend
Chapter 2: Accounts and audit
Chapter-3: Appointment and qualification of directors
Chapter-4: Appointment and remuneration of managerial personnel
Chapter-5: Meetings of board and its powers
Chapter-6: Inspection inquiry and investigation
Chapter-7: Compromises, arrangements and amalgamations
Chapter-8: Prevention of oppression and mismanagement
Chapter-9: Revival and rehabilitation of sick companies
Chapter-10: Winding up
Chapter-11: Producer companies
Chapter-12: Companies incorporated outside India
Chapter-13: Offences and Penalties
Chapter-14: E-governance
Chapter-15: National company law tribunal and appellate tribunal
Chapter-16: Special courts
Chapter-17: Miscellaneous provisions
Chapter-18: Corporate secretarial practice-drafting of resolution, minutes, notices and reports

MODULE – 2

Chapter 19: The Securities and Exchange Board of India (SEBI) Act, 1992
Chapter 20: The Securities Contracts (Regulation) Act, 1956
Chapter 21: The Foreign Exchange Management Act, 1999
Chapter 22: The Competition Act, 2002
Chapter 23: Overview of Banking Regulation Act, 1949, the Insurance Act, 1938, the Insurance Regulatory and Development Authority Act, 1999, the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
Chapter 24: Prevention of Money Laundering Act, 2002
Chapter 25: Interpretation of Statutes, Deeds and Documents

Click here to visit ICAI official website to download Practice Manual PowerPoint Presentation and Podcasts of CA Final Course Paper-4 Corporate and Allied Laws. If you are Hindi Medium student then, you may also download CAL study material in Hindi Medium.

Paper – 5 (Advanced Management Accounting):

ICAI has developed the Study Material of Paper-5 Advanced Management Accounting (AMA) to explain different concepts, tools and techniques related to ‘Management Accounting’ with examples and illustrations.

The basic objective of AMA subject is to apply various Management Accounting techniques to all types of organizations for planning, decision making and control purpose in practical situation and to develop ability to apply Quantitative Techniques to business problems.

[English Medium] [Hindi Medium]

There are total 16 chapters in Paper-5 Advanced Management Accounting [January 2016 revised and Reprint Edition] of CA Final Course:

MODULE – 1

Chapter-1 – Developments in the Business Environment
Chapter-2 – Decision Making using Cost Concepts and CVP Analysis
Chapter-3 – Pricing Decisions

MODULE – 2

Chapter 4 – Budget & Budgetary Control
Chapter 5 – Standard Costing
Chapter 6 – Costing of Service Sector
Chapter 7 – Transfer Pricing
Chapter 8 – Uniform Costing and Inter Firm Comparison
Chapter 9 – Profitability Analysis – Product Wise / Segment Wise / Customer Wise

MODULE – 3

Chapter 10 – Linear Programming
Chapter 11 – The Transportation Problem
Chapter 12 – The Assignment Problem
Chapter 13 – Critical Path Analysis
Chapter 14 – Program Evaluation and Review Technique
Chapter 15 – Simulation
Chapter 16 – Learning Curve Theory

Click here to visit ICAI official website to download Practice Manual (January 2017 Edition) PowerPoint Presentation and Podcasts of CA Final Course Paper-5 Advanced Management Accounting. If you are Hindi Medium student then, you may also download CAL study material in Hindi Medium.

Paper – 6 (Information Systems Control and Audit):

Accounting professionals like Chartered Accountants have to interact with computer-based information systems on a regular basis. Many CAs work as IS Auditors in their professional lives in the environment of information systems. The paper on Information Systems Control and Audit (ISCA) forming a part of the CA Final Course syllabus helps the students to understand ‘how to evaluate controls and standards for information systems in an organizational environment’.

For May 2017: [English Medium] [Hindi Medium]

For Nov 2017: [English Medium] [Hindi Medium]

The topics of Paper-6 ISCA [January 2016 revised Edition] has been divided into only 8 chapters to cover the whole syllabus of CA Final level:

  • Chapter 1 Concepts of Governance and Management of Information Systems
  • Chapter 2 Information Systems Concepts
  • Chapter 3 Protection of Information Systems
  • Chapter 4 Business Continuity Planning and Disaster Recovery Planning
  • Chapter 5 Acquisition, Development and Implementation of Information Systems
  • Chapter 6 Auditing of Information Systems
  • Chapter 7 Information Technology Regulatory Issues
  • Chapter 8 Emerging Technologies

Click here to visit ICAI official website to download Practice Manual PowerPoint Presentation and Podcasts of CA Final Course Paper-6 Information Systems Control and Audit. If you are Hindi Medium student then, you may also download CAL study material in Hindi Medium.

Paper – 7 (Direct Tax Laws):

The tax laws of the country undergo significant changes every year on the passing of the annual Finance Act. Apart from these major amendments which take place every year, notifications and circulars are issued by the CBDT from time to time to implement the provisions of the Act and clarify issues regarding the meaning and scope of certain provisions.

[English Medium] [Hindi Medium]

BOS of CA Institute has grouped all topics related to the Paper-7 Direct Tax Laws (DTL) [November 2016 revised Edition] study material into 28 chapters which has been sited below:

Module 1 – To be read along with Supplementary Study Paper 2016

  • Chapter 1 Basic Concepts
  • Chapter 2 Residence and Scope of Total Income
  • Chapter 3 Incomes Which Do Not Form Part of Total Income
  • Chapter 4 Income from Salaries
  • Chapter 5 Income from House Property
  • Chapter 6 Profits and Gains of Business or Profession
  • Chapter 7 Capital Gains
  • Chapter 8 Income from Other Sources

Module 2 – To be read along with Supplementary Study Paper 2016

  • Chapter 9 Income of Other Persons Included in Assessee’s Total Income
  • Chapter 10 Set-Off and Carry Forward of Losses
  • Chapter 11 Deductions from Gross Total Income
  • Chapter 12 Inter-Relationship between Accounting and Taxation
  • Chapter 13 Assessment of various Entities
  • Chapter 14 Tax Planning and Ethics in Taxation

Module 3 – To be read along with Supplementary Study Paper 2016

  • Chapter 15 Double Taxation Relief
  • Chapter 16 Transfer Pricing and Other Provisions to Check Avoidance of Tax
  • Chapter 17 Foreign Collaboration
  • Chapter 18 Business Restructuring
  • Chapter 19 Taxation of E-Commerce Transactions
  • Chapter 20 Income Tax Authorities
  • Chapter 21 Assessment Procedure
  • Chapter 22 Settlement of Tax Cases
  • Chapter 23 Advance Rulings
  • Chapter 24 Appeals and Revision
  • Chapter 25 Penalties
  • Chapter 26 Offences and Prosecution
  • Chapter 27 Miscellaneous Provisions
  • Chapter 28 Deduction, Collection and Recovery of Tax

Click here to visit ICAI official website to download Practice Manual PowerPoint Presentation and Podcasts of CA Final Course Paper-7 Direct Tax Laws. If you are Hindi Medium student then, you may also download CAL study material in Hindi Medium.

Paper – 8 (Indirect Tax Laws):

Considering the significance of the indirect taxes, a complete paper on indirect tax laws is included in the Chartered Accountancy curriculum at the Final Level. Indirect Tax laws are amended by annual Finance Acts as also with the numerous notifications issued frequently.

[English Medium] [Hindi Medium]

Paper-8 Indirect Tax Laws (IDTL) [January 2016 revised Reprint Edition] of study material has divided into the following three modules:

Module-1: To be read along with Supplementary Study Paper 2016

  • Chapter 1 Basic Concepts
  • Chapter 2 Classification of Excisable Goods
  • Chapter 3 Valuation of Excisable Goods
  • Chapter 4 CENVAT Credit
  • Chapter 5 General Procedures under Central Excise
  • Chapter 6 Export Procedures
  • Chapter 7 Bonds
  • Chapter 8 Demand, Adjudication and Offences
  • Chapter 9 Refund
  • Chapter 10 Appeals
  • Chapter 11 Remission of Duty and Destruction of Goods
  • Chapter 12 Warehousing
  • Chapter 13 Exemption based on Value of Clearances (SSI)
  • Chapter 14 Notifications, Departmental Clarifications and Trade Notices
  • Chapter 15 Advance Ruling
  • Chapter 16 Organisation Structure of the Excise Department
  • Chapter 17 Excise Audit
  • Chapter 18 Settlement Commission

Module-2: To be read along with Supplementary Study Paper 2016

  • Chapter 1 Basic Concepts of Service Tax
  • Chapter 2 Place of Provision of Service
  • Chapter 3 Point of Taxation
  • Chapter 4 Valuation of Taxable Service
  • Chapter 5 Exemptions and Abatements
  • Chapter 6 Service Tax Procedures
  • Chapter 7 Demand, Adjudication and Offences
  • Chapter 8 Other Provisions

Module 3: To be read along with Supplementary Study Paper 2016

  • Chapter 1 Basic Concepts
  • Chapter 2 Levy of and Exemptions from Customs Duty
  • Chapter 3 Types of Duty
  • Chapter 4 Classification of Goods
  • Chapter 5 Valuation under The Customs Act, 1962
  • Chapter 6 Administrative Aspects of Customs Act, 1962
  • Chapter 7 Importation, Exportation and Transportation of Goods
  • Chapter 8 Warehousing
  • Chapter 9 Demand and Appeals
  • Chapter 10 Refund
  • Chapter 11 Duty Drawback
  • Chapter 12 Provisions relating to Illegal Import, Illegal Export, Confiscation, Penalty & Allied Provisions
  • Chapter 13 Settlement Commission
  • Chapter 14 Advance Ruling
  • Chapter 15 Miscellaneous Provisions
  • Chapter 16 Foreign Trade Policy

Click here to visit ICAI official website to download Practice Manual PowerPoint Presentation and Podcasts of CA Final Course Paper-8 Indirect Tax Laws. If you are Hindi Medium student then, you may also download CAL study material in Hindi Medium.

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