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

No.

Name

May-22

Paper 1

FR

83%

Paper 2

SFM

74%

Paper 3

Audit

21%

Paper 4

Law

30%

Group 1 Avg:

52%

Paper 5

SCMPE

22%

Paper 7

DT

16%

Paper 8

IDT

28%

Group 2 Avg:

22%

All subjects Avg Marks

39%

Question Number

Chapter/Ind AS Name

Marks

Material Type

Attempt

1(a)

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

2

Mock Test Paper

Apr-21

1(b)

Accounting and Reporting of Financial Instruments

5

Mock Test Paper

Mar-18

2(a)

Corporate Social Responsibility

6

Study Material

May-22

2(b)

Ind AS 115: Revenue from Contracts with Customers

6

Study Material

May-22

2(c)

Ind AS 115: Revenue from Contracts with Customers

8

3(a)

Ind AS 19: Employee Benefits

7

Revision Test Paper

May-20

3(b)

Ind AS 16: Property, Plant and Equipment

7

Revision Test Paper

Nov-21

3(c)

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

6

Revision Test Paper
Study Material

Nov-19
May-22

4 (a)

Accounting and Reporting of Financial Instruments

14

Past Paper

Nov-18

4(b)

Framework for Preparation and Presentation of Financial Statements

6

4(b)

Integrated Reporting

6

Mock Test Paper

May-19

5(a)

Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance

8

Study Material
Revision Test Paper

May-22
Nov-20

5(b)

Ind AS 105: Non-Current Assets held for Sale and Discontinued Operations

8

5(c)

Ind AS 33 Earnings Per Share

4

Study Material

May-22

6(a)

Ind AS 113: Fair Value Measurement

5

Study Material

May-22

6(b)

Accounting and Reporting of Financial Instruments

5

Study Material

May-22

6(c)

Ind AS 16: Property, Plant and Equipment

5

Study Material
Revision Test Paper

May-22
May-21

6(d)

Ind AS 36: Impairment of Assets

5

Study Material
Mock Test Paper
Revision Test Paper

May-22
May-20
Nov-18

Particulars

RTP

MTP

Past Paper

Study Material

Marks

38

31

14

50

% against total Marks (126 Marks)

30%

25%

11%

40%

In total marks asked from all Materials

104

In total % asked from all Materials

83%

Question number

Chapter Name

Marks

Material Type

Attempt

1(a)

Foreign Exchange Exposure and Risk

8

Study Material

May-22

1(b)

Derivative Analysis and Valuation

8

Mock Test Paper

Apr-18

1(c)

Interest Rate Risk Management

4

2(a)

Mutual funds

8

Mock Test Paper
Study Material

Oct-20
May-22

2(b)

Security Valuation

8

Revision Test Paper
Mock Test Paper

May-20
Aug-18

2(c)

Financial Policy & Corporate Strategy

4

Mock Test Paper

Nov-21

3(a)

International Financial Management

8

Past Paper
Mock Test Paper

May-18
Apr-18

3(b)

Portfolio management

8

Study Material

May-22

3(c)

International Financial Management

4

Study Material
Revision Test Paper

May-22
May-21

4(a)

Corporate Valuation

8

Study Material
Mock Test Paper

May-22
Mar-22

4(b)

Mutual Funds

8

4(c)

Securitization

4

Revision Test Paper

Nov-19

5(a)

Mergers, Acquisitions & Corporate Restructuring

8

PP

May-18

5(b)

Derivative Analysis and Valuation

8

5(c)

Risk Management

4

6(a)

Portfolio management

8

Study Material

May-22

6(b)

Interest Rate Risk Management

8

Revision Test Paper

May-19

6(c)

Start-up Finance

4

6(c)

Start-up Finance

4

Particulars

RTP

MTP

Past Paper

Study Material

Marks

24

44

16

40

% against total Marks (124 Marks)

19%

35%

13%

32%

In total marks asked from all Materials

92

In total % asked from all Materials

74%

Question No.

Chapter Name

Marks

Material Type

Attempt

Q1(a)

Auditing Standards, Statements and Guidance Notes

5

MTP

Oct-19

Q1(b)

Auditing Standards, Statements and Guidance Notes

5

Q1(c)

Special Aspects of auditing In an Automated Environment

4

Q2(a)

Risk Assessment & Internal Control

5

Q2(b)

Audit of Limited Companies

5

Q2(c)

Professional Ethics

4

SM

May-22

Q3(a)

Audit under Fiscal Laws

5

Q3(b)

Due diligence, investigation and forensic audit

5

RTP

May-21

Q3(c)

Professional Ethics

4

Q4(a)

Audit committee

5

RTP

Nov-20

Q4(b)

Special Features in Audit of Banks

5

Q4(c)

Internal Audit, management and operational audit

5

Q5(a)

Special Features in Audit of Insurance

5

Q5(b)

Peer Review & Quality Review

5

Q5(c)

Auditing Standards, Statements and Guidance Notes

4

Q6(a)

Auditing Standards, Statements and Guidance Notes

5

Q6(b)

Auditing Standards, Statements and Guidance Notes

5

Q6(c)

Professional Ethics

4

Q6(c)

Audit under Fiscal Laws

4

Particulars

RTP

MTP

Past Paper

Study Material

Marks

10

5

-

4

% against total Marks (89 Marks)

11%

6%

-

5%

In total marks asked from all Materials

19

In total % asked from all Materials

21%

Question Number

Chapter name

Marks

Material

Attempt

Q1(a)

Appointment and Qualifications of Directors

4

MTP

Nov-18

Q1(b)

Appointment and remuneration of Managerial Personnel

6

Q1©

Meetings of Board and its powers

4

Q2(a)

Compromises, Arrangements and Amalgamations

4

MTP

May-19

Q2(b)

Prevention of Oppression and Mismanagement

4

MTP

Jul-20

Q2(c)

Compromises, Arrangements and Amalgamations

3

Q2(d)

The Prevention of Money Laundering Act, 2002-

3

Q3(a)

Winding Up

4

SM

May-22

Q3(b)

Companies incorporated outside India

4

PP

Nov18
May 18

Q3(c)

The Prevention of Money Laundering Act, 2002-

6

Q4(a)

The Securities Exchange Board of India Act, 1992

4

Q4(b)

The Securities Exchange Board of India Act, 1992

4

Q4(c)

The Foreign Exchange Management Act, 1999

3

Q4(d)

Foreign Contribution Regulation Act, 2010

3

SM

May-22

Q5(a)

Miscellaneous Provisions

4

Q5(b)

Meetings of Board and its powers

4

Q5(c)

The Insolvency and Bankruptcy Code, 2016-

6

Q6(a)

Appointment and Qualifications of Directors

4

Q6(a)

Appointment and remuneration of Managerial Personnel

4

Q6(b)

Meetings of Board and its powers

3

MTP

Nov-21

Q6(c)

The Foreign Exchange Management Act, 1999

3

Q6(d)

The Insolvency and Bankruptcy Code, 2016-

3

Particulars

RTP

MTP

Past Paper

Study Material

Marks

-

15

4

7

% against total Marks (87 Marks)

-

17%

5%

8%

In total marks asked from all Materials

26

In total % asked from all Materials

30%

Question Number

Chapter Name

Marks

Material Type

Attempt

1

Cost Management Techniques

20

2(a)

Lean System and Innovation

10

2(b)

Standard Costing

10

3

Strategic Analysis of Operating Income

20

RTP
SM

May-20
May-22

4(a)

Modern Business Environment

10

4(b)

Performance Measurement and Evaluation

5

4(b)

Strategic Analysis of Operating Income

5

SM

May-22

4(c)

Pricing Strategies/ Decisions

5

5(a)

Divisional Transfer Pricing

10

5(b)

Cost Management Techniques

4

5©(i)

Cost Management Techniques

3

MTP

Nov-21

5©(ii)

Cost Management Techniques

3

6(a)

Strategic Analysis of Operating Income

10

6(b)

Performance Measurement and Evaluation

5

6(c)

Performance Measurement and Evaluation

5

Particulars

RTP

MTP

Past Paper

Study Material

Marks

20

3

-

25

% against total Marks (125 Marks)

16%

2%

-

20%

In total marks asked from all Materials

28

In total % asked from all Materials

22%

Question Number

Chapter Name

Marks

Material Type

Attempt

1

Assessment of Various Entities

14

2(a)

Assessment of Various Entities

8

Study Material

May-22

2(b)

Non Resident Taxation

6

3(a)

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

8

3(b)

Double Taxation Relief

6

4(a)

Deduction, Collection & Recovery of Tax

8

4(b)

Transfer Pricing & Other Provisions to check Avoidance of Tax

6

MTP
Study Material

Mar 18 & Oct 21
May 22

5(a)(i)

Assessment Procedure

4

5(a)(i)

Assessment Procedure

4

5(a)(ii)

Assessment Procedure

4

5(b)

Equalisation Levy

6

6(a)

Tax Planning, Tax Avoidance & Tax Evasion

4

6(b)

Income Tax Authorities

4

6©

Fundamentals of Base Erosion and Profit Shifting

6

Particulars

RTP

MTP

Past Paper

Study Material

Marks

-

6

-

14

% against total Marks (88 Marks)

-

7%

-

16%

In total marks asked from all Materials

14

In total % asked from all Materials

16%

Question Number

Chapter Name

Marks

Material Type

Attempt

Q1

Input Tax Credit

14

Q2(a)

Exemptions from GST

9

Q2(b)

Valuation under Customs Act, 1962

5

Past Paper

Nov-20

Q3(a)

Charge of GST

5

Q3(b)

Value of Supply

4

Q3©

Classification of Imported & Export Goods

5

Q4(a)

Payment of Tax

5

Q4(b)(i)

Registration

2

Past Paper
Mock Test Paper

May 18
Oct 21 & Oct 19

Q4(b)(ii)

Accounts and Records, E-way Bills

2

Q4(c)

Importation, Exportation and Transportation of Goods

5

Study Material

May-22

Q5(a)

Appeals & Revisions

5

Q5(b)

Job Work

4

Mock Test Paper
Study Material

Oct 20
May 22

Q5©(i)

Importation, Exportation and Transportation of Goods

3

Q5©(ii)

Valuation under Customs Act, 1962

2

Q6(a)

Tax Invoice, Debit Notes & Credit Notes

4

Q6(a)

Liability to Pay Tax in certain cases

4

Mock Test Paper
Past Paper

Mar 18, Aug 18 & Apr 22
Jul 21

Q6(b)

Inspection, Search, Seizure & Arrest

5

Q6(c)

Foreign Trade Policy

5

Mock Test Paper
Study Material

Mar 18
May 22

Particulars

RTP

MTP

Past Paper

Study Material

Marks

-

15

11

14

% against total Marks (88 Marks)

-

17%

13%

16%

In total marks asked from all Materials

25

In total % asked from all Materials

28%

Subject

Asked from RTP, MTP, PP & SM

May’22

FR

83%

SFM

74%

Audit

21%

Law

30%

SCMPE

22%

DT

16%

IDT

28%