% OF MARKS FROM RTP, MTP, Past Paper & SM in Nov’22- CA FINAL

No.

Name

May-22

Nov-22

Avg. of 2 attempts

Paper 1

FR

83%

90%

87%

Paper 2

SFM

74%

58%

66%

Paper 3

Audit

21%

61%

41%

Paper 4

Law

30%

19%

25%

Group 1 Avg.:

52%

57%

55%

Paper 5

SCMPE

22%

36%

29%

Paper 7

DT

16%

13%

15%

Paper 8

IDT

28%

41%

35%

Group 2 Avg.:

22%

30%

26%

All subjects Avg. Marks

39%

45%

42%

Question Number

Chapter name

Marks

Material

Attempt

1(a)

Ind AS 28, 27,111, 110, 112: Consolidated and Separate Financial Statements of Group Entities

15

Mock Test Paper
Past Paper

April-22
Nov-18

1(b)

Ind AS 113: Fair Value Measurement

5

Study Material

2(a)

Ind AS 115: Revenue from Contracts with Customers

6

2(b)

Ind AS 115: Revenue from Contracts with Customers

10

Study Material

2(c)

Ind AS 115: Revenue from Contracts with Customers

4

Mock Test Paper
Study Material

May-20

3(a)

Ind AS 36: Impairment of Assets

8

Revision Test Paper
Study Material

May-19

3(b)

Ind AS 12: Income Taxes

6

Revision Test Paper

Nov-22

3(c)

Framework for Preparation and Presentation of Financial Statements

6

Study Material

3(c ) OR

Integrated Reporting

6

Mock Test Paper
Study Material

Mar-21

4 (a)

Ind AS 107, 109, 32, Accounting and Reporting of Financial Instruments

12

Revision Test Paper
Mock Test Paper
Study Material

May-21
Sep-22

4(b)

Ind AS 116: Leases

8

Mock Test Paper
Study Material

Apr-22

5(a)

 Ind AS 41: Agriculture

6

5(b)

Ind AS 33 Earnings Per Share

8

Revision Test Paper
Mock Test Paper
Study Material

May-20
Apr-21

5(c)

Ind AS 102: Share Based Payment

6

Mock Test Paper
Study Material

Apr-18

6(a)

Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors

5

Study Material

6(b)

Ind AS 107, 109, 32, Accounting and Reporting of Financial Instruments

5

Study Material

6(c)

Ind AS 108 Operating Segments

5

Revision Test Paper
Study Material

May-20

6(d)

Ind AS 28, 27,111, 110, 112: Consolidated and Separate Financial Statements of Group Entities

5

Revision Test Paper
Mock Test Paper
Study Material

Nov-20
Oct-22

Particulars

RTP

MTP

Past Paper

Study Material

Marks

44

64

15

93

% against total Marks (126 Marks)

35%

51%

12%

74%

In total marks asked from all Materials

114

In total % asked from all Materials

90%

Question Number

Chapter name

Marks

Material

Attempt

1(a)

Mergers, Acquisitions & Corporate Restructuring

8

Past Paper
Study Material

May-18

1(b)

Corporate Valuation

8

Revision Test Paper
Study Material

Nov-20

1(c)

Foreign Exchange Exposure & Risk Management

4

2(a)

International Financial Management

8

Revision Test Paper
Past Paper
Study Material

May-20
Dec 21

2(b)

Foreign Exchange Exposure & Risk Management

8

Study Material

2(c)

Interest Rate Risk Management

4

3(a)

Derivative Analysis and Valuation

8

Revision Test Paper
Study Material

Nov-21

3(b)

Mutual Funds

8

Mock Test Paper

Oct-21

3(c)

Foreign Exchange Exposure & Risk Management

4

4(a)

Portfolio Management

8

Revision Test Paper

Nov-21

4(b)

Portfolio Management

8

Revision Test Paper
Past Paper

Nov-19
July-21

4(c)

Securitization

4

5(a)

Portfolio Management

8

5(b)

Security Valuation

8

Mock Test Paper

Aug-18

5(c)

Startup Finance

4

6(a)

Security Valuation

8

6(b)

Financial Policy & Corporate Strategy

8

6(c)

Startup Finance

4

6(c)

Interest Rate Risk Management

4

Particulars

RTP

MTP

Past Paper

Study Material

Marks

40

16

24

40

% against total Marks (124 Marks)

32%

13%

19%

32%

In total marks asked from all Materials

72

In total % asked from all Materials

58%

Question Number

Chapter name

Marks

Material

Attempt

1(a)

Standards on Auditing

5

1(b)

Standards on Auditing

5

Revision Test Paper
Study Material

May-18

1(c)

Audit under Fiscal Laws

4

Revision Test Paper
Study Material

Nov-19

2(a)

Standards on Auditing

5

Mock Test Paper

Aug-18

2(b)

Audit of Consolidated Financial Statements

5

2(c)

Due diligence, investigation and forensic audit

4

Revision Test Paper
Study Material

May-18

3(a)

Standards on Auditing

5

Revision Test Paper
Study Material

May-19

3(b)

Special Aspects of auditing In an Automated Environment

5

Past Paper
Study Material

Nov-18

3(c)

Professional Ethics

4

Past Paper

Nov-18

4(a)

Special Features in Audit of Banks, NBFC's & Insurance Co

5

Past Paper
Study Material

Nov-19

4(b)

Professional Ethics

5

4(c)

Special Aspects of auditing In an Automated Environment

4

Past Paper

May-18

5(a)

Standards on Auditing

5

5(b)

Audit of Limited Companies

5

5(c)

Due diligence, investigation, and forensic audit

4

Study Material

6(a)

Special Features in Audit of Banks, NBFC's & Insurance Co

5

6(b)

Peer Review & Quality Review

5

Mock Test Paper

Oct-20

6(c)

Standards on Auditing

4

6(c)

Professional Ethics

4

Mock Test Paper

Mar-18

Particulars

RTP

MTP

Past Paper

Study Material

Marks

18

14

18

32

% against total Marks (88 Marks)

20%

16%

20%

36%

In total marks asked from all Materials

54

In total % asked from all Materials

61%

Question Number

Chapter name

Marks

Material

Attempt

Q1(a)

Meetings of Board and its powers

4

Q1(b)

Meetings of Board and its powers

4

Q1©

Appointment and Qualifications of Directors

6

Q2(a)

Inspection, inquiry and Investigation

4

Q2(b)

Compromises, Arrangements and Amalgamations

4

Q2(c)

The Foreign Exchange Management Act, 1999

3

Q2(d)

The Foreign Exchange Management Act, 1999

3

Q3(a)

Winding Up

4

Mock Test Paper

Mar-21

Q3(b)

Companies incorporated outside India

4

Q3(c)

The Prevention of Money Laundering Act, 2002-

3

Q3(d)

The Prevention of Money Laundering Act, 2002-

3

Q4(a)

The Securities Exchange Board of India Act, 1992

4

Q4(b)

The Securities Exchange Board of India Act, 1992

4

Q4(c)

Foreign Contribution Regulation Act, 2010

3

Q4(d)

Foreign Contribution Regulation Act, 2010

3

Past Paper

Jan-21

Q5(a)

Miscellaneous Provisions

4

Q5(b)

Miscellaneous Provisions

4

Q5©(i)

The Insolvency and Bankruptcy Code, 2016-

3

Mock Test Paper

Mar-21

Q5©(ii)

The Insolvency and Bankruptcy Code, 2016-

3

Q6(a)

Appointment and remuneration of Managerial Personnel

4

Q6(a)

Appointment and remuneration of Managerial Personnel

4

Mock Test Paper

Oct-20

Q6(b)

Meetings of Board and its powers

4

Q6(c)

The Prevention of Money Laundering Act, 2002-

3

Mock Test Paper
Study Material

Sep-22

Q6(d)

The Insolvency and Bankruptcy Code, 2016-

3

Particulars

RTP

MTP

Past Paper

Study Material

Marks

-

14

3

3

% against total Marks (88 Marks)

-

16%

3%

3%

In total marks asked from all Materials

17

In total % asked from all Materials

19%

Question Number

Chapter Name

Marks

Material

Attempt

1

 Performance Measurement and Evaluation

20

2(a)

 Pricing Strategies/ Decisions

10

Mock Test Paper

Oct-22

2(b)

 Cost Management Techniques

10

3

 Lean System and Innovation

20

Revision Test Paper

May-18

4(a)

 Cost Management Techniques

5

4(b)

 Budgetary Control

5

Study Material

4(b)

 Pricing Strategies/ Decisions

5

4(c)

 Divisional Transfer Pricing

10

5(a)

 Decision Making

10

5(b)

 Performance Measurement and Evaluation

10

6(a)

 Budgetary Control

10

Mock Test Paper

Mar-21

6(b)

 Standard Costing

10

Particulars

RTP

MTP

Past Paper

Study Material

Marks

20

20

-

5

% against total Marks (125 Marks)

16%

16%

-

4%

In total marks asked from all Materials

45

In total % asked from all Materials

36%

Question Number

Chapter Name

Marks

Material Type

Attempt

1

Assessment of Various Entities

14

2(a)

Assessment of Various Entities

8

2(b)

Non Resident Taxation

6

3(a)

Charitable & Relegious Trusts and Institutions, Political Parties and Electoral Trusts

4

3(b)

Charitable & Relegious Trusts and Institutions, Political Parties and Electoral Trusts

4

3(c)

Double Taxation Relief

6

4(a)

Deduction, Collection & Recovery of Tax

8

4(b)

Transfer Pricing & Other Provisions to check Avoidance of Tax

6

Past Paper

May-18

5(a)(i)

Appeals & Revisions

4

5(a)(ii)

Income Tax Authorities

4

5(a)(iii)

Profits & Gains from Business & Profession

4

5(b)(i)

Advance Ruling

3

5(b)(ii)

Equalisation Levy

3

Mock Test Paper
Study Material

Mar-22

6(a)

Tax Planning, Tax Avoidance & Tax Evasion

4

6(b)

Non Resident Taxation

4

6©

Fundamentals of Base Erosion and Profit Shifting

2

Mock Test Paper
Study Material

Mar-22

6(d)

Non Resident Taxation

2

6(e)

Application & Interpretation of Tax Treaties

2

Particulars

RTP

MTP

Past Paper

Study Material

Marks

-

5

6

5

% against total Marks (88 Marks)

-

6%

7%

6%

In total marks asked from all Materials

11

In total % asked from all Materials

13%

Question Number

Chapter Name

Chapters

Marks

Material Type

Attempt

Q1

Value of Supply

7

14

Q2(a)

Input Tax Credit

8

9

Revision Test Paper
Mock Test Paper
Study Material

May-21
May-20 & Apr-21

Q2(b)

Valuation under Customs Act, 1962

28

5

Q3(a)

Place of Supply

5

5

Mock Test Paper
Study Material

Aug-18

Q3(b)

Supply under GST

2

4

Q3©

Levy & Exemption from Custom Duty

25

5

Q4(a)

Payment of Tax

12

5

Q4(b)

Registration

9

4

Mock Test Paper

May-20
Apr-21

Q4(c)

Valuation under Customs Act, 1962

28

5

Q5(a)

Offences & Penalties

21

5

Q5(b)

Offences & Penalties

21

4

Past Paper

May-19

Q5©(i)

Importation, Exportation and Transportation of Goods

29

5

Revision Test Paper

Nov-22

Q6(a)

Advance Rulings

23

4

Study Material

Q6(a)

Returns

13

4

Q6(b)

Assessment & Audit

17

5

Mock Test Paper

Oct-18
Oct -19
Oct-21

Q6(c)

Levy & Exemption from Custom Duty

25

5

Particulars

RTP

MTP

Past Paper

Study Material

Marks

14

23

4

18

% against total Marks (88 Marks)

16%

26%

5%

20%

In total marks asked from all Materials

36

In total % asked from all Materials

41%