CA Final Nov 2023 Paper-2 Weightage of Marks

Section wise weightage of marks for CA Final Paper 2 (Strategic Financial Management) for Nov 2023 ICAI Exam under New Syllabus.

The Board of Studies (BoS) of the Institute of Chartered Accountant of India (ICAI) has now assigned weightage of marks to various sections of a subject. This facility would help students to plan their studies in a structured manner for the coming ICAI examinations.

Accordingly, each subject has been divided into various topics and topics have been grouped into sections and weightage range has been assigned to these sections. The question paper would take into consideration the weightage range assigned to different sections.

Following are the detail section wise weightage of marks assigned to the Paper-2 Strategic Financial Management of CA Final course examination to be held in Nov 2023 under New Scheme of Education and Training.

Strategic Financial Management: Section wise Marks Weightage

I5% – 10%1. Financial Policy and Corporate Strategy
(i) Strategic decision making framework
(ii) Interface of Financial Policy and strategic management
(iii) Balancing financial goals vis-à-vis sustainable growth.

2. Risk Management
(i) Identification of types of Risk faced by an organisation
(ii) Evaluation of Financial Risks
(iii) Value at Risk (VAR)
(iv) Evaluation of appropriate method for the identification and management of financial risk.
II20% – 30%3. Security Analysis
(i) Fundamental Analysis
(ii) Technical Analysis
(a) Meaning
(b) Assumptions
(c) Theories and Principles
(d) Charting Techniques
(e) Efficient Market Hypothesis (EMH) Analysis

4. Security Valuation
(i) Theory of Valuation
(ii) Role of Financial Market in Economic Development
(iii) Return Concepts
(iv) Equity Risk Premium
(v) Required Return on Equity
(vi) Discount Rate Selection in Relation to Cash Flows
(vii) Approaches to Valuation of Equity Shares
(viii) Valuation of Preference Shares
(ix) Valuation of Debentures/ Bonds

5. Portfolio Management
(i) Portfolio Analysis
(ii) Portfolio Selection
(iii) Capital Market Theory
(iv) Portfolio Revision
(v) Portfolio Evaluation
(vi) Asset Allocation
(vii) Fixed Income Portfolio
(viii) Risk Analysis of Investment in Distressed Securities
(ix) Alternative Investment Strategies in context of Portfolio Management
III20% – 25%6. Securitization
(i) Introduction
(ii) Concept and Definition
(iii) Benefits of Securitization
(iv) Participants in Securitization
(v) Mechanism of Securitization
(vi) Problems in Securitization
(vii) Securitization Instruments
(viii) Pricing of Securitization Instruments
(ix) Securitization in India

7. Mutual Funds
(i) Meaning
(ii) Evolution
(iii) Types
(iv) Advantages and Disadvantages of Mutual Fund

8. Derivatives Analysis and Valuation
(i) Forward/ Future Contract
(ii) Options
(iii) Swaps
(iv) Commodity Derivatives
IV20% – 30%9. Foreign Exchange Exposure and Risk Management
(i) Exchange rate determination
(ii) Foreign currency market
(iii) Management of transaction, translation and economic exposures
(iv) Hedging currency risk
(v) Foreign exchange derivatives – Forward, futures, options and swaps

10. International Financial Management
(i) International Capital Budgeting
(ii) International Working Capital Management

11. Interest Rate Risk Management
(i) Interest Rate Risk
(ii) Hedging Interest Rate Risk
V10% – 15%12. Corporate Valuation
(i) Conceptual Framework of Valuation
(ii) Approaches/ Methods of Valuation

13. Mergers, Acquisitions and Corporate Restructuring
(i) Conceptual Framework
(ii) Rationale
(iii) Forms
(iv) Mergers and Acquisitions
(v) Divestitures
(vi) Ownership Restructuring
(vii) Cross Border Mergers
VI5% – 10%14. Startup Finance
(i) Introduction including Pitch Presentation
(ii) Sources of Funding
(iii) Start up India Initiative
Strategic Financial Management – Section wise Marks Weightage

Chapter wise weightage of CA Final Paper-2 SFM

Chapter NumberWeightage of MarksChapter Name and Topics
5-10 Marks1. Financial Policy and Corporate Strategy
2. Risk Management
20-30 Marks3. Security Analysis
4. Security Valuation
5. Portfolio Management
20-25 Marks6. Securitization
7. Mutual Funds
8. Derivatives Analysis and Valuation
20-30 Marks9. Foreign Exchange Exposure and Risk Management
10. International Financial Management
11. Interest Rate Risk Management
10-15 Marks12. Corporate Valuation
13. Mergers, Acquisitions and Corporate Restructuring
Chapter-145-10 Marks14. Startup Finance
Chapter and Topic wise weightage of marks May/Nov 2022

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