PREPCA | FEES

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Chapter	Title	30%	70%	100%
Chapter 1	Accounting Standards		Yes	Yes
Chapter 2	Financial Statement of Companies			Yes
2.1	Final Accounts of Company			Yes
2.2	Cash Flow	Yes	Yes	Yes
Chapter 3	Profit or Loss Pre and Post Incorporation		Yes	Yes
Chapter 4	Accounting for Bonus Issue			Yes
Chapter 5	Internal Reconstruction			Yes
Chapter 6	Amalgamation			Yes
Chapter 7	Average Due Date and Account Current	Yes	Yes	Yes
Chapter 8	Self Balancing Ladgers			Yes
Chapter 9	Financial Statements of Not-For-Profit Organization	Yes	Yes	Yes
Chapter 10	Accounts from Incomplete Records	Yes	Yes	Yes
Chapter 11	Hire Purchase and Instalment Sale Transactions		Yes	Yes
Chapter 12	Investment Accounts		Yes	Yes
Chapter 13	Insurance Claims for Loss of Stock and Loss of Profit	Yes	Yes	Yes
Chapter 14	Issues in Partnership Accounts		Yes	Yes
Chapter 15	Accounting in Computerised Environment			Yes

Chapter	Title	30%	70%	100%
	LAW
Chapter 1	The Indian Contract Act, 1872	Yes	Yes	Yes
Chapter 2	The Negotiable Instruments Act, 1881	Yes	Yes	Yes
Chapter 3	The Payment of Bonus Act,1965		Yes	Yes
Chapter 4	The Employees' Provident Funds and Miscellaneous Provisions Act,1952		Yes	Yes
Chapter 5	The Payment of Gratuity Act,1972		Yes	Yes
Chapter 6	The Companies Act,2013			Yes
Unit 1	Preliminary	Yes	Yes	Yes
Unit 2	Prospectus -As per Companies Act,2013	Yes	Yes	Yes
Unit 3	Share Capital		Yes	Yes
Unit 4	Meetings		Yes	Yes
Unit 5	Some of the Relevant Sections- The Companies Act, 2013		Yes	Yes
	Ethics
Chapter 7	Principles of Business Ethics	Yes	Yes	Yes
Chapter 8	Corporate Governance and Corporate Social Responsibility	Yes	Yes	Yes
Chapter 9	Workplace Ethics		Yes	Yes
Chapter 10	Environment & Ethics			Yes
Chapter 11	Ethics in Marketing and Consumer Protection			Yes
Chapter 12	Ethics in Accounting and Finance			Yes
	Communication
Chapter 13	Essentials of Communication	Yes	Yes	Yes
Chapter 14	Interpersonal Communication Skills		Yes	Yes
Chapter 15	Group Dynamics		Yes	Yes
Chapter 16	Communication Ethics			Yes
Chapter 17	Communicating Corporate Culture, Change and Innovative Spirits			Yes
Chapter 18	Communication in Business Environment			Yes
Chapter 19	Basic Understanding of Legal Deeds and Documents			Yes

Chapter	Title	30%	70%	100%
	Cost Accounting
Chapter 1	Basic Concepts	Yes	Yes	Yes
Chapter 2	Material	Yes	Yes	Yes
Chapter 3	Labour	Yes	Yes	Yes
Chapter 4	Overheads	Yes	Yes	Yes
Chapter 5	Non Integrated Accounts		Yes	Yes
Chapter 6	Job Costing and Batch Costing		Yes	Yes
Chapter 7	Contract Costing		Yes	Yes
Chapter 8	Operating Costing		Yes	Yes
Chapter 9	Process & Operation Costing		Yes	Yes
Chapter 10	Joint Products & By Products		Yes	Yes
Chapter 11	Standard Costing			Yes
Chapter 12	Marginal Costing			Yes
Chapter 13	Budgets and Budgetary Control			Yes
	Financial Management
Chapter 1	Scope and Objectives of Financial Management		Yes	Yes
Chapter 2	Time Value of Money	Yes	Yes	Yes
Chapter 3	Financial Analysis and Planning	Yes	Yes	Yes
Chapter 4	Financing Decisions		Yes	Yes
Chapter 5	Types of Financing			Yes
Chapter 6	Investment Decisions		Yes	Yes
Chapter 7	Management of Working Capital			Yes

Chapter	Title	30%	70%	100%
	Income Tax
Chapter 1	Basic Concepts	Yes	Yes	Yes
Chapter 2	Residence and Scope of Total Income	Yes	Yes	Yes
Chapter 3	Incomes Which Do Not Form Part of Total Income	Yes	Yes	Yes
Chapter 4	Heads of Income			Yes
Unit 1	Salaries	Yes	Yes	Yes
Unit 2	Income from House Property	Yes	Yes	Yes
Unit 3	Profits and Gains of Business or Profession		Yes	Yes
Unit 4	Capital Gains		Yes	Yes
Unit 5	Income from Other Sources		Yes	Yes
Chapter 5	Income of Other Persons Included in Assessee’s Total Income		Yes	Yes
Chapter 6	Aggregation of Income, Set-Off and Carry Forward of Losses		Yes	Yes
Chapter 7	Deductions From Gross Total Income		Yes	Yes
Chapter 8	Computation of Total Income And Tax Payable		Yes	Yes
Chapter 9	Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source			Yes
Chapter 10	Provisions for filing Return of Income and Self-assessment			Yes
	Indirect Taxes
Chapter 1	GST in India - An Introduction	Yes	Yes	Yes
Chapter 2	Supply under GST	Yes	Yes	Yes
Chapter 3	Charge of GST	Yes	Yes	Yes
Chapter 4	Exemptions from GST		Yes	Yes
Chapter 5	Time and Value of Supply
Unit 1	Time of Supply	Yes	Yes	Yes
Unit 2	Value of Supply	Yes	Yes	Yes
Chapter 6	Input Tax Credit		Yes	Yes
Chapter 7	Registration		Yes	Yes
Chapter 8	Tax Invoice, Credit and Debit Notes			Yes
Chapter 9	Payment of Tax			Yes
Chapter 10	Returns			Yes

Chapter	Title	30%	70%	100%
Chapter 1	Framework for Preparation and Presentation of Financial Statements			Yes
Chapter 2	Accounting Standards		Yes	Yes
Chapter 3	Advanced Issues in Partnership Accounts		Yes	Yes
Chapter 4	Company Accounts			Yes
	-ESOPS & Buy Back of shares	Yes	Yes	Yes
	-Underwriting of Shares & Debentures		Yes	Yes
	-Redemption of Debentures			Yes
	-Amalgamation & Reconstruction			Yes
	-Liquidation of Companies			Yes
Chapter 5	Financial Statements of Insurance Companies	Yes	Yes	Yes
Chapter 6	Financial Statements of Banking Companies	Yes	Yes	Yes
Chapter 7	Departmental Accounts	Yes	Yes	Yes
Chapter 8	Accounting for Branches including Foreign Branches	Yes	Yes	Yes

Chapter	Title	30%	70%	100%
Chapter 1	Nature of Auditing			Yes
Chapter 2	Basic Concepts in Auditing			Yes
Chapter 3	Preparation for an Audit		Yes	Yes
Chapter 4	Internal Control			Yes
Chapter 5	Vouching Control	Yes	Yes	Yes
Chapter 6	Verification of Assets and Liabilities	Yes	Yes	Yes
Chapter 7	The Company Audit - I	Yes	Yes	Yes
Chapter 8	The Company Audit - II			Yes
Chapter 9	Special Audits		Yes	Yes
Chapter 10	Standards on Auditing & Guidance Notes & Accounting Standards		Yes	Yes

Chapter	Title	30%	70%	100%
	Information Techonology
Chapter 1	Business Process Management & IT	Yes	Yes	Yes
Chapter 2	Information Systems and IT Fundamentals	Yes	Yes	Yes
Chapter 3	Telecommunications and Networks		Yes	Yes
Chapter 4	Business Information System			Yes
Chapter 5	Business Process Automation through Application Software			Yes
	Strategic Management
Chapter 1	Business Environment	Yes	Yes	Yes
Chapter 2	Business Policy and Strategic Management	Yes	Yes	Yes
Chapter 3	Strategic Analysis		Yes	Yes
Chapter 4	Strategic Planning		Yes	Yes
Chapter 5	Formulation of Functional Strategy		Yes	Yes
Chapter 6	Strategy Implementation and Control			Yes
Chapter 7	Reaching Strategic Edge			Yes

Chapter	Title	30%	70%	100%
Chapter 1	Introduction to Accounting Standards		Yes	Yes
Chapter 2	Framework for Preparation and Presentation of Financial Statements			Yes
Chapter 3	Overview of Accounting Standards		Yes	Yes
Chapter 4	Financial Statements of Companies			Yes
Unit 1	Preparation of Financial Statements			Yes
Unit 2	Cash Flow Statement	Yes	Yes	Yes
Chapter 5	Profit or Loss Pre and Post Incorporation	Yes	Yes	Yes
Chapter 6	Accounting for Bonus Issue and Right Issue	Yes	Yes	Yes
Chapter 7	Redemption of Preference Shares	Yes	Yes	Yes
Chapter 8	Redemption of Debentures			Yes
Chapter 9	Investment Accounts	Yes	Yes	Yes
Chapter 10	Insurance Claims for Loss of Stock and Loss of Profit	Yes	Yes	Yes
Chapter 11	Hire Purchase and Instalment Sale Transactions	Yes	Yes	Yes
Chapter 12	Departmental Accounts		Yes	Yes
Chapter 13	Accounting for Branches Including Foreign Branches		Yes	Yes
Chapter 14	Accounts from Incomplete Records		Yes	Yes
Chapter 15	Partnership Accounts			Yes
	Accounting Pronouncements			Yes
Part I	Framework for Preparation and Presentation of Financial Statements			Yes
Part II	Applicability of Accounting Standards			Yes
Part III	Accounting Standards			Yes

Chapter	Title	30%	70%	100%
Part I	Company Law
Chapter 1	Preliminary	Yes	Yes	Yes
Chapter 2	Incorporation of Company and Matters Incidental Thereto	Yes	Yes	Yes
Chapter 3	Prospectus and Allotment of Securities	Yes	Yes	Yes
Chapter 4	Share Capital and Debentures		Yes	Yes
Chapter 5	Acceptance of Deposits by Companies			Yes
Chapter 6	Registration of Charges			Yes
Chapter 7	Management & Administration	Yes	Yes	Yes
Chapter 8	Declaration and Payment of Dividend		Yes	Yes
Chapter 9	Accounts of Companies	Yes	Yes	Yes
Chapter 10	Audit and Auditors	Yes	Yes	Yes
Part II	Other Laws
Chapter 1	The Indian Contract Act, 1872		Yes	Yes
Chapter 2	The Negotiable Instruments Act, 1881		Yes	Yes
Chapter 3	The General Clauses Act, 1897			Yes
Chapter 4	Interpretation of Statutes, Deeds and Documents			Yes

Chapter	Title	30%	70%	100%
Chapter 1	Introduction to Cost and Management Accounting	Yes	Yes	Yes
Chapter 2	Material Cost	Yes	Yes	Yes
Chapter 3	Employee Cost and Direct Expenses	Yes	Yes	Yes
Chapter 4	Overheads: Absorption Costing Method	Yes	Yes	Yes
Chapter 5	Activity Based Costing	Yes	Yes	Yes
Chapter 6	Cost Sheet	Yes	Yes	Yes
Chapter 7	Cost Accounting System		Yes	Yes
Chapter 8	Unit & Batch Costing		Yes	Yes
Chapter 9	Job Costing and Contract Costing		Yes	Yes
Chapter 10	Process & Operation Costing		Yes	Yes
Chapter 11	Joint Products & By Products		Yes	Yes
Chapter 12	Service Costing		Yes	Yes
Chapter 13	Standard Costing			Yes
Chapter 14	Marginal Costing			Yes
Chapter 15	Budget and Budgetary Control			Yes

Chapter	Title	30%	70%	100%
	Income Tax
Chapter 1	Basic Concepts	Yes	Yes	Yes
Chapter 2	Residence and Scope of Total Income	Yes	Yes	Yes
Chapter 3	Incomes Which Do Not Form Part of Total Income	Yes	Yes	Yes
Chapter 4	Heads of Income			Yes
Unit 1	Salaries	Yes	Yes	Yes
Unit 2	Income from House Property	Yes	Yes	Yes
Unit 3	Profits and Gains of Business or Profession		Yes	Yes
Unit 4	Capital Gains		Yes	Yes
Unit 5	Income from Other Sources		Yes	Yes
Chapter 5	Income of Other Persons Included in Assessee’s Total Income		Yes	Yes
Chapter 6	Aggregation of Income, Set-Off and Carry Forward of Losses		Yes	Yes
Chapter 7	Deductions From Gross Total Income		Yes	Yes
Chapter 8	Computation of Total Income And Tax Payable		Yes	Yes
Chapter 9	Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source			Yes
Chapter 10	Provisions for filing Return of Income and Self-assessment			Yes
	Indirect Taxes
Chapter 1	GST in India - An Introduction	Yes	Yes	Yes
Chapter 2	Supply under GST	Yes	Yes	Yes
Chapter 3	Charge of GST	Yes	Yes	Yes
Chapter 4	Exemptions from GST		Yes	Yes
Chapter 5	Time and Value of Supply
Unit 1	Time of Supply	Yes	Yes	Yes
Unit 2	Value of Supply	Yes	Yes	Yes
Chapter 6	Input Tax Credit		Yes	Yes
Chapter 7	Registration		Yes	Yes
Chapter 8	Tax Invoice, Credit and Debit Notes			Yes
Chapter 9	Payment of Tax			Yes
Chapter 10	Returns			Yes

Chapter	Title	30%	70%	100%
Chapter 1	Application of Accounting Standards		Yes	Yes
Chapter 2	Application of Guidance Notes		Yes	Yes
Chapter 3	Accounting for Employee Stock Option Plans			Yes
Chapter 4	Buy Back of Securities and Equity Shares with Differential Rights			Yes
Chapter 5	Underwriting of Shares and Debentures	Yes	Yes	Yes
Chapter 6	Amalgamation of Companies			Yes
Chapter 7	Accounting for Reconstruction of Companies			Yes
Chapter 8	Accounting for Liquidation of Companies	Yes	Yes	Yes
Chapter 9	Insurance Companies			Yes
Chapter 10	Banking Companies	Yes	Yes	Yes
Chapter 11	Non-Banking Financial Companies	Yes	Yes	Yes
Chapter 12	Mutual Funds	Yes	Yes	Yes
Chapter 13	Valuation of Goodwill			Yes
Chapter 14	Consolidated Financial Statements			Yes
	Accounting Pronouncements		Yes	Yes
Part I	Accounting Standards		Yes	Yes
Part II	Guidance Notes		Yes	Yes
Part III	Accounting Standards		Yes	Yes

Chapter	Title	30%	70%	100%
Chapter 1	Nature, Objective and Scope of Audit	Yes	Yes	Yes
Chapter 2	Audit Strategy, Audit Planning and Audit Programme	Yes	Yes	Yes
Chapter 3	Audit Documentation and Audit Evidence	Yes	Yes	Yes
Chapter 4	Risk Assessment and Internal Control	Yes	Yes	Yes
Chapter 5	Fraud and Responsibilities of the Auditor in this Regard			Yes
Chapter 6	Audit in an Automated Environment		Yes	Yes
Chapter 7	Audit Sampling			Yes
Chapter 8	Analytical Procedures			Yes
Chapter 9	Audit of Items of Financial Statements		Yes	Yes
Chapter 10	The Company Audit		Yes	Yes
Chapter 11	Audit Report		Yes	Yes
Chapter 12	Audit of Banks			Yes
Chapter 13	Audit of Diff erent Types of Entities			Yes
	Auditing Pronouncements			Yes
Part I	Auditing and Assurance Standards			Yes
Part II	Statements			Yes
Part III	Guidance Notes			Yes

Chapter	Title	30%	70%	100%
Section-A	Enterprise Information Systems
Chapter 1	Automated Business Processes	Yes	Yes	Yes
Chapter 2	Financial and Accounting Systems	Yes	Yes	Yes
Chapter 3	Information Systems and its Components		Yes	Yes
Chapter 4	E-Commerce, M-Commerce and Emerging Technologies			Yes
Chapter 5	Core Banking Systems			Yes
Section-B	Strategic Management
Chapter 1	Introduction to Strategic Management	Yes	Yes	Yes
Chapter 2	Dynamics of Competitive Strategy	Yes	Yes	Yes
Chapter 3	Strategic Management Process		Yes	Yes
Chapter 4	Corporate Level Strategies		Yes	Yes
Chapter 5	Business Level Strategies		Yes	Yes
Chapter 6	Functional Level Strategies			Yes
Chapter 7	Organisation and Strategic Leadership			Yes
Chapter 8	Strategy Implementation and Control			Yes

Chapter	Title	30%	70%	100%
Section-A	Financial Management
Chapter 1	Scope and Objectives of Financial Management	Yes	Yes	Yes
Chapter 2	Types of Financing		Yes	Yes
Chapter 3	Financial Analysis and Planning - Ratio Analysis			Yes
Chapter 4	Cost of Capital	Yes	Yes	Yes
Chapter 5	Financing Decisions - Capital Structure	Yes	Yes	Yes
Chapter 6	Financing Decisions - Leverages	Yes	Yes	Yes
Chapter 7	Investment Decisions		Yes	Yes
Chapter 8	Risk Analysis in Capital Budgeting			Yes
Chapter 9	Lease Financing			Yes
Chapter 10	Dividend Decisions			Yes
Chapter 11	Management of Working Capital		Yes	Yes
Section-B	Economics for Finance
Chapter 1	Determination of National Income	Yes	Yes	Yes
Chapter 2	Public Finance		Yes	Yes
Chapter 3	Money Market		Yes	Yes
Chapter 4	International Trade			Yes
Chapter 5	Core Banking Systems			Yes

Chapter	Title	50%	100%
Chapter 1	Accounting Standards and Guidance Notes	Yes	Yes
Chapter 2	Indian Accounting Standards	Yes	Yes
Chapter 3	Corporate Financial Reporting		Yes
Chapter 4	Accounting for Corporate Restructuring	Yes	Yes
Chapter 5	Consolidated Financial Statements of Group Companies	Yes	Yes
Chapter 6	Accounting and Reporting of Financial Instruments		Yes
Chapter 7	Share Based Payments	Yes	Yes
Chapter 8	Financial Reporting for Financial Institutions		Yes
Chapter 9	Valuation		Yes
Chapter 10	Developments in Financial Reporting		Yes

Chapter	Title	50%	100%
Chapter1	Financial Policy and Corporate Strategy	Yes	Yes
Chapter2	Project Planning and Capital Budgeting	Yes	Yes
Chapter3	Leasing Decisions	Yes	Yes
Chapter4	Dividend Decisions		Yes
Chapter5	Indian Capital Market		Yes
Chapter6	Security Analysis	Yes	Yes
Chapter7	Portfolio Theory		Yes
Chapter8	Financial Services in India		Yes
Chapter9	Mutual Funds		Yes
Chapter10	Money Market Operations		Yes
Chapter11	Foregin Direct Investment(FDI), Foreign Institutional Investment(FII) and International Financial Management(IFM)		Yes
Chapter12	Foreign Exchange Exposure and Risk Management	Yes	Yes
Chapter13	Mergers, Acquisition and restructuring	Yes	Yes

Chapter	Title	50%	100%
Chapter 1	Auditing Standards, Statements and Guidance Notes- An Overview	Yes	Yes
Chapter 2	Audit Strategy Planning and Programming		Yes
Chapter 3	Risk Assessment and Internal Control		Yes
Chapter 4	Audit under Computerized Information System Environment		Yes
Chapter 5	Special Audit Techniques		Yes
Chapter 6	The Company Audit	Yes	Yes
Chapter 7	Liability of Auditors		Yes
Chapter 8	Audit Report	Yes	Yes
Chapter 9	Audit Committee and Corporate Governance		Yes
Chapter 10	Audit of Consolidated Financial Statements		Yes
Chapter 11	Audit of Banks		Yes
Chapter 12	Audit of General Insurance Companies	Yes	Yes
Chapter 13	Audit of Co-operative Societies		Yes
Chapter 14	Audit of Non Banking Financial Institutions	Yes	Yes
Chapter 15	Audit under Fiscal Laws		Yes
Chapter 16	Cost Audit		Yes
Chapter 17	Special Audit Assignments		Yes
Chapter 18	Audit of Public Sector Undertakings		Yes
Chapter 19	Internal Audit, Management and Operational Audit		Yes
Chapter 20	Investigation and Due Diligence	Yes	Yes
Chapter 21	Peer Review		Yes
Chapter 22	Professional Ethics	Yes	Yes

Chapter	Title	50%	100%
Corporate Laws :
Chapter1	Declaration and Payment of Dividend	Yes	Yes
Chapter2	Accounts and Audit	Yes	Yes
Chapter3	Appointment and Qualification of Directors	Yes	Yes
Chapter4	Appointment and Remuneration of Managerial Personnel	Yes	Yes
Chapter5	Meetings of Board and its Powers	Yes	Yes
Chapter6	Inspection Enquiry and Investigation		Yes
Chapter7	Compromises, Arrangements and Amalgamation		Yes
Chapter8	Prevention of Oppression and Mismanagement		Yes
Chapter9	Winding Up	-	Yes
Chapter10	Producer Companies	-	Yes
Chapter11	Companies incorporated Outside India	-	Yes
Chapter12	Offences and Penalties	-	Yes
Chapter13	E-governance	-	Yes
Chapter14	Special Courts	-	Yes
Chapter16	Corporate Secretarial Practice-Drafting of Resolution, Minutes ,Notices and Reports	-	Yes
	Insolvency and Bankruptsy Code,2016 :	Yes	Yes
Allied Laws :
Chapter17	The Securities and Exchange Board of India Act, 1992	-	Yes
Chapter18	The Securities Contracts Regulation Act, 1956	-	Yes
Chapter19	The Foreign Exchange Management Act, 1999	Yes	Yes
Chapter20	The Competition Act, 2002	Yes	Yes
Chapter21	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	-	Yes
Chapter22	The Prevention of Money Laundering Act	-	Yes
Chapter23	Interpretation of Statues, Deeds and Documents	-	Yes

Chapter	Title	50%	100%
Chapter 1	Developments in the business environment	Yes	Yes
Chapter 2	Decision making using cost concepts and CVP Analysis	Yes	Yes
Chapter 3	Pricing Decisions	-	Yes
Chapter 4	Budget and Budgetary Control	-	Yes
Chapter 5	Standard Costing	-	Yes
Chapter 6	Costing of Service Sector	Yes	Yes
Chapter 7	Transfer Pricing	-	Yes
Chapter 8	Uniform Costing and Inter-firm Comparison	-	Yes
Chapter 9	Profitability Analysis - Product wise/ Segment wise/ Customer wise	-	Yes
Chapter 10	Linear Programming	Yes	Yes
Chapter 11	The transportation problem	-	Yes
Chapter 12	The Assignment problem	-	Yes
Chapter 13	Critical Path Analysis	Yes	Yes
Chapter 14	Program Evaluation and Review Technique	Yes	Yes
Chapter 15	Simulation	Yes	Yes
Chapter 16	Learning Curve Theory	-	Yes

Chapter	Title	50%	100%
Chapter 1	Concepts of Governance and Management of Information Systems	Yes	Yes
Chapter 2	Information Systems Concepts	-	Yes
Chapter 3	Protection of Information Systems	Yes	Yes
Chapter 4	Business Continuity Planning and Disaster Recovery Planning	Yes	Yes
Chapter 5	Acquisition, Development and Implementation of Information Systems	Yes	Yes
Chapter 6	Auditing of Information Systems	-	Yes
Chapter 7	Information Technology Regulatory Issues	-	Yes
Chapter 8	Emerging Technologies	-	Yes

Chapter	Title	50%	100%
Chapter 1	Basic Concepts		Yes
Chapter 2	Residence and Scope of Total Income		Yes
Chapter 3	Incomes Which Do Not Form Part Of Total Income		Yes
Chapter 4	Income From Salaries		Yes
Chapter 5	Income From House Property	Yes	Yes
Chapter 6	Profits And Gains Of Business Or Profession	Yes	Yes
Chapter 7	Capital Gains	Yes	Yes
Chapter 8	Income From Other Sources	Yes	Yes
Chapter 9	Income Of Other Persons Included In Assessee’S Total Income	Yes	Yes
Chapter 10	Aggeregation of Income, Set-Off And Carry Forward Of Losses	Yes	Yes
Chapter 11	Deductions From Gross Total Income	Yes	Yes
Chapter 12	Assessment Of Various Entities	Yes	Yes
Chapter 13	Assessment of Charitable or religious trusts or institutions, political parties and electoral trusts	Yes	Yes
Chapter 14	Tax Planning, tax avoidance and tax evasion		Yes
Chapter 15	Inter-Relationship Between Accounting And Taxation		Yes
Chapter 16	Deduction, Collection and Recovery of Tax		Yes
Chapter 17	Income-Tax Authorities		Yes
Chapter 18	Assessment Procedure		Yes
Chapter 19	Appeals And Revision		Yes
Chapter 20	Settlement Of Tax Cases		Yes
Chapter 21	Penalties		Yes
Chapter 22	Offences And Prosecution		Yes
Chapter 23	Liabilities in Speial Cases		Yes
Chapter 24	Miscellaneous Provisions		Yes
	Part II: International Taxation		Yes
Chapter 25	Non-Resident Taxation	Yes	Yes
Chapter 26	Double Taxation Relief	Yes	Yes
Chapter 27	Transfer Pricing And Other Anti-Avoidance Measures	Yes	Yes
Chapter 28	Advance Rulings		Yes
Chapter 29	Equalization Levy		Yes
Chapter 30	Overview of Model Tax Conventions		Yes
Chapter 31	Application and Interpretation of Tax Treaties		Yes
Chapter 32	Fundamentals of Base Erosion and Profit Shifting		Yes

Chapter	Title	50%	100%
Chapter 1	GST in India - An Introduction	Yes	Yes
Chapter 2	Taxable Event - Supply	Yes	Yes
Chapter 3	Charge of GST	Yes	Yes
Chapter 4	Exemptions from GST	Yes	Yes
Chapter 5	Place of Supply	Yes	Yes
Chapter 6	Time of Supply	Yes	Yes
Chapter 7	Value of Supply	Yes	Yes
Chapter 8	Input Tax Credit	Yes	Yes
Chapter 9	Registration	Yes	Yes
Chapter10	Tax Invoice, Credit and Debit Notes	Yes	Yes
Chapter11	Accounts and Records	Yes	Yes
Chapter12	Payment of Tax	Yes	Yes
Unit I	Payment of Tax, Interest and Other Amounts	Yes	Yes
Unit II	Tax Deduction at Source and Collection of Tax at Source	Yes	Yes
Chapter13	Returns	Yes	Yes
Chapter14	Refunds		Yes
Chapter15	Job Work		Yes
Chapter16	Electronic Commerce		Yes
Chapter17	Assessment and Audit		Yes
Chapter18	Inspection, Search, Seizure and Arrest		Yes
Chapter19	Demands and Recovery		Yes
Chapter20	Liability to Pay Tax in Certain Cases		Yes
Chapter21	Offences and Penalties		Yes
Chapter22	Appeals and Revision		Yes
Chapter23	Advance Ruling		Yes
Chapter24	Miscellaneous Provisions		Yes
Chapter25	Transitional Provisions	Yes	Yes
Part-II	Customs & FTP
Chapter1	Levy of and Exemptions from Customs Duty	Yes	Yes
Unit I	Introduction to Customs Law	Yes	Yes
Unit II	Levy and Exemptions	Yes	Yes
Chapter2	Types of Duty	Yes	Yes
Chapter3	Classification of Imported and Export Goods	Yes	Yes
Chapter4	Valuation under the Customs Act, 1962	Yes	Yes
Chapter5	Importation, Exportation and Transportation of Goods		Yes
Unit I	Provisions Relating to Imported and Export Goods		Yes
Unit II	Provisions Relating to Coastal Goods		Yes
Chapter6	Warehousing		Yes
Chapter7	Duty Drawback		Yes
Chapter8	Demand and Recovery		Yes
Chapter9	Refund		Yes
Chapter10	Provisions Relating to Illegal Import, Export, Confiscation & Allied Provisions		Yes
Unit I	Provisions Relating to Prohibited/ Notified/ Specified Goods & Illegal Importation/ Exportation of Goods		Yes
Unit II	Searches, Seizure and Arrest		Yes
Unit III	Confiscation & Penalties		Yes
Unit IV	Offences and Prosecution		Yes
Chapter11	Appeals and Revision		Yes
Chapter12	Settlement Commission		Yes
Chapter13	Advance Ruling		Yes
Chapter14	Miscellaneous Provisions		Yes
Chapter15	Foreign Trade Policy		Yes
Unit I	Introduction to FTP		Yes
Unit II	Basic Concepts relating to Export Promotion Schemes under FTP		Yes

Chapter	Title
Chapter 1	Application of Accounting Standards
Chapter 2	Application of Guidance Notes
Chapter 3	Framework for Preparation and Presentation of Financial Statements
Chapter 4	Ind AS on Presentation of Items in the Financial Statements
Chapter 5	Ind AS on Recognition of Revenue in the Financial Statements
Chapter 6	Ind AS on Measurement based on Accounting Policies
Chapter 7	Other Ind AS
Chapter 8	Ind AS 101 "First-time Adoption of Indian Accounting Standards"
Chapter 9	Ind AS on Assets of the Financial Statements
Chapter 10	Ind AS on Liabilities of the Financial Statements
Chapter 11	Ind AS on Items impacting the Financial Statements
Chapter 12	Ind AS on Disclosures in the Financial Statements
Chapter 13	Consolidated and Separate Financial Statements
Chapter 14	Industry Specific Ind AS
Chapter 15	Business Combination and Corporate Restructuring
Chapter 16	Accounting and Reporting of Financial Instruments
Chapter 17	Accounting for Share Based Payment
Chapter 18	Analysis of Financial Statements
Chapter 19	Accounting of Carbon Credits
Chapter 20	Accounting for e-Commerce Business
Chapter 21	Integrated Reporting
Chapter 22	Corporate Social Responsibility
Chapter 23	Human Resource Reporting
Chapter 24	Value Added Statement

Chapter	Title
Chapter 1	Financial Policy and Corporate Strategy
Chapter 2	Indian Financial System
Chapter 3	Risk Management
Chapter 4	Security Analysis
Chapter 5	Security Valuation
Chapter 6	Portfolio Management
Chapter 7	Securitization
Chapter 8	Mutual Funds
Chapter 9	Derivatives Analysis and Valuation
Chapter 10	International Financial Management
Chapter 11	International Financial Management
Chapter 12	Interest Rate Risk Management
Chapter 13	Corporate Valuation
Chapter 14	Mergers, Acquisitions and Corporate Restructuring
Chapter 15	International Financial Centre (IFC)
Chapter 16	Startup Finance
Chapter 17	Small and Medium Enterprises

Chapter	Title
Chapter 1	Auditing Standards, Statements and Guidance Notes- An Overview
Chapter 2	Audit Planning, Strategy and Execution
Chapter 3	Risk Assessment and Internal Control
Chapter 4	Special Aspects of Auditing in an Automated Environment
Chapter 5	Audit of Limited Companies
Chapter 6	Audit Reports
Chapter 7	Audit Reports & Certificate for Special Purpose Engagement
Chapter 8	Audit Committee and Corporate Governance
Chapter 9	Audit of Consolidated Financial Statements
Chapter 10	Audit of Banks
Chapter 11	Audit of Insurance Companies
Chapter 12	Audit of Non-Banking Financial Companies
Chapter 13	Audit under Fiscal Laws
Chapter 14	Special Audit Assignments
Chapter 15	Audit of Public Sector Undertakings
Chapter 16	Liabilities of Auditor
Chapter 17	Internal Audit, Management and Operational Audit
Chapter 18	Due Diligence, Investigation and Forensic Audit
Chapter 19	Peer Review and Quality Review
Chapter 20	Professional Ethics

Chapter	Title
Section A: Corporate Laws :
Chapter1	Appointment and Qualifications of Directors
Chapter2	Appointment and Remuneration of Managerial Personnel
Chapter3	Meetings of Board and its Powers
Chapter4	Inspection, Inquiry and Investigation
Chapter5	Compromises, Arrangements and Amalgamations
Chapter6	Prevention of Oppression and Mismanagement
Chapter7	Winding Up
Chapter8	Producer Companies
	Section-A:Company Law
Chapter9	Companies incorporated outside India
Chapter10	Miscellaneous Provisions
Chapter11	Compounding of Offences, Adjudication, Special Courts
Chapter12	National Company Law Tribunal and Appellate Tribunal
Chapter13	Corporate Secretarial Practice – Drafting of Notices, Resolutions, Minutes and Reports
	Section-B: Securities Laws
Chapter1	The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957
Chapter2	The Securities Exchange Board of India Act, 1992, SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 and SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015
	Part-II: Economic Laws
Chapter1	The Foreign Exchange Management Act, 1999
Chapter2	The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
Chapter3	The Prevention of Money Laundering Act, 2002
Chapter4	Foreign Contribution Regulation Act, 2010
Chapter5	The Arbitration and Conciliation Act, 1996
Chapter6	The Insolvency and Bankruptcy Code, 2016

Chapter	Title
	Sub Part-I: Strategic Cost Management
Chapter 1	Introduction to Strategic Cost Management
Chapter 2	Modern Business Environment
Chapter 3	Lean System and Innovation
Chapter 4	Cost Management Techniques
Chapter 5	Cost Management for Specific Sector
Chapter 6	Decision Making
Chapter 7	Pricing Decision
	Part-B: Performance Evaluation and Control
	Sub Part-I: Performance Evaluation and Reporting
Chapter 8	Performance Measurement and Evaluation
Chapter 9	Divisional Transfer Pricing
Chapter 10	Strategic Analysis of Operating Income
	Sub Part-II: Managerial Control
Chapter 11	Budgetary Control
Chapter 12	Standard Costing
Chapter 13	Case Study

Chapter	Title
Chapter 1	Introduction to RisK
Chapter 2	Source and Evaluation of Risks
Chapter 3	Risk Management
Chapter 4	Quantitative Analysis
Chapter 5	Risk Model
Chapter 6	Credit Risk Measurement and Management
Chapter 7	Risk associated with Corporate Governance
Chapter 8	Enterprise Risk Management
Chapter 9	Operational Risk Management

Chapter	Title
Chapter 1	Global Financial Markets
Chapter 2	Impact of various policies of Financial Markets
Chapter 3	Capital Market - Primary
Chapter 4	Capital Market - Secondary
Chapter 5	Money Market
Chapter 6	Institutions and Intermediaries
Chapter 7	Commodity Market
Chapter 8A	Banking - Management
Chapter 8B	Banking as Source of Capital Including NBFCs
Chapter 9	Mutual Funds
Chapter 10	Private Equity
Chapter 11	Investment Banking
Chapter 12	Credit Rating
Chapter 13	Treasury Operations
Chapter 14	Risk Management
Chapter 15	Credit Derivatives
Chapter 16	SEBI Guidelines

Chapter	Title
Part I	Taxation of International Transactions and Non-resident Taxation in India
Chapter 1	Transfer Pricing
Chapter 2	Non-resident Taxation
Chapter 3	Double Taxation Relief
Chapter 4	Advance Rulings
Chapter 5	An Overview of the Black Money and the Imposition of Tax Law
Part II	Other aspects of International Taxation
Chapter 6	Overview of Model Tax Conventions
Chapter 7	Tax Treaties: Overview, Features, Application and Interpretation
Chapter 8	Anti Avoidance Measures
Chapter 9	Taxation of E-Commerce Transactions

Chapter	Title
Chapter 1	World Trade Organization
Chapter 2	The Competition Act, 2002
Chapter 3	Real Estate (Regulation & Development) Act, 2016
Chapter 4	Insolvency and Bankruptcy Code, 2016
Chapter 5	Prevention of Money Laundering Act, 2002
Chapter 6	The Foreign Exchange Management Act, 1999
Chapter 7	Prohibition of Benami Property Transactions Act, 1988

Chapter	Title
Chapter 1	Conceptual Framework for Financial Reporting as per IFRS
Chapter 2	Application of International Financial Reporting Standards
Chapter 3	Significant differences between IFRS and US GAAPs

Chapter	Title
Chapter 1	Financial Accounting and Reporting
Chapter2	Audit and Assurance
Chapter3	Taxation
Chapter4	Finance and Financial Management
Chapter5	Management Accounting
Chapter6	Corporate Laws
Chapter7	Business Strategy and Management

Chapter	Title
Part I	Direct Tax Laws
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	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
Chapter 9	Income Of Other Persons Included In Assessee’S Total Income
Chapter 10	Aggregation of Income, Set-Off and Carry Forward of Losses
Chapter 11	Deductions From Gross Total Income
Chapter 12	Assessment of Various Entities
Chapter 13	Assessment of Charitable or Religious Trusts or Institutions, Political Parties and Electoral Trusts
Chapter 14	Tax Planning, Tax Avoidance & Tax Evasion
Chapter 15	Deduction, Collection and Recovery of Tax
Chapter 16	Income-tax Authorities
Chapter 17	Assessment Procedure
Chapter 18	Appeals and Revision
Chapter 19	Settlement of Tax Cases
Chapter 20	Penalties
Chapter 21	Offences and Prosecution
Chapter 22	Liability in Special Cases
Chapter 23	Miscellaneous Provisions
Part II:	International Taxation
Chapter 1	Chapter 1: Non-resident Taxation
Chapter 25	Penalties
Chapter 26	Double Taxation Relief
Chapter 27	Transfer Pricing & Other Anti-Avoidance Measures
Chapter 28	Advance Rulings
Chapter 27	Advance Rulings
Chapter 28	Equalisation Levy
Chapter 6	Overview of Model Tax Conventions
Chapter 7	Application and Interpretation of Tax Treaties
Chapter 8	Fundamentals of Base Erosion and Profit Shifting

Chapter	Title
	Goods and Services Tax
Chapter 1	GST in India - An Introduction
Chapter 2	Taxable Event - Supply
Chapter 3	Charge of GST
Chapter 4	Exemptions from GST
Chapter 5	Place of Supply
Chapter 6	Time of Supply
Chapter 7	Value of Supply
Chapter 8	Input Tax Credit
Chapter 9	Registration
Chapter 10	Tax Invoice, Credit and Debit Notes
Chapter 11	Accounts and Records
Chapter 12	Payment of Tax
Chapter 13	Returns
Chapter 14	Refunds
Chapter 15	Job Work
Chapter 16	Electronic Commerce
Chapter 17	Assessment and Audit
Chapter 18	Inspection, Search, Seizure and Arrest
Chapter 19	Demands and Recovery
Chapter 20	Liability to Pay Tax in Certain Cases
Chapter 21	Offences and Penalties
Chapter 22	Appeals and Revision
Chapter 23	Advance Ruling
Chapter 24	Miscellaneous Provisions
Chapter 25	Transitional Provisions
Part-II Customs & FTP
Chapter 1	Levy of and Exemptions from Customs Duty
Chapter 2	Types of Duty
Chapter 3	Classification of Imported and Export Goods
Chapter 4	Valuation under the Customs Act, 1962
Chapter 5	Importation, Exportation and Transportation of Goods
Chapter 6	Warehousing
Chapter 7	Duty Drawback
Chapter 8	Demand and Recovery
Chapter 9	Refund
Chapter 10	Provisions Relating to Illegal Import, Export, Confiscation & Allied Provisions
Chapter 11	Appeals and Revision
Chapter 12	Settlement Commission
Chapter 13	Advance Ruling
Chapter 14	Miscellaneous Provisions
Chapter 15	Foreign Trade Policy

Cost per Paper	199
Cost per subject (4 papers – 30%, 70%, 100% A and 100% B)	796
Cost for 1st Group (4 subjects, 4 papers each subject)- 16 Papers (30%, 70%, 100% A and 100% B) after	3,184
Cost for 2nd Group (3 subjects, 4 papers each subject)- 12 Papers (30%, 70%, 100% A and 100% B) after	2,388
Cost for Both Group (7 subjects, 4 papers each subject)- 28 Papers (30%, 70%, 100% A and 100% B) after	5,572

Cost per Paper	459
Cost per subject (4 papers – 30%, 70%, 100% A and 100% B)	1,836
Cost for 1st Group (4 subjects, 4 papers each subject)- 16 Papers (30%, 70%, 100% A and 100% B) after	7,344
Cost for 2nd Group (3 subjects, 4 papers each subject)- 12 Papers (30%, 70%, 100% A and 100% B) after	5,508
Cost for Both Group (7 subjects, 4 papers each subject)- 28 Papers (30%, 70%, 100% A and 100% B) after	12,852

Cost per Paper	399
Cost per subject (4 papers – 30%, 70%, 100% A and 100% B)	1,596
Cost for 1st Group (4 subjects, 4 papers each subject)- 16 Papers (30%, 70%, 100% A and 100% B) after	6,384
Cost for 2nd Group (3 subjects, 4 papers each subject)- 12 Papers (30%, 70%, 100% A and 100% B) after	4,788
Cost for Both Group (7 subjects, 4 papers each subject)- 28 Papers (30%, 70%, 100% A and 100% B) after	11,172

Cost for each Paper	1,099
Cost per subject (4 papers – 30%, 70%, 100% A and 100% B)	4,396
Cost for 1st Group (4 subjects, 4 papers each subject)- 16 Papers (30%, 70%, 100% A and 100% B) after	17,584
Cost for 2nd Group (3 subjects, 4 papers each subject)- 12 Papers (30%, 70%, 100% A and 100% B) after	13,188
Cost for Both Group (7 subjects, 4 papers each subject)- 28 Papers (30%, 70%, 100% A and 100% B) after	30,772

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