% OF MARKS FROM RTP, MTP, Past Paper & SM in May’23- CA FINAL

Question Number

Chapter name

Marks

Material

Attempt

1(a)

Ind AS 103:Business Combination and Corporate Restructuring

15

Past Paper

Nov-19

1(b)

Ind AS 1: Presentation of Financial Statements

5

Revision Test Paper

Nov-19

2(a)

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

8

Past Paper

Nov-18

2(b)

Ind AS 115: Revenue from Contracts with Customers

6

Revision Test Paper

May-22

2(c)

Ind AS 115: Revenue from Contracts with Customers

6

Revision Test Paper

May-23

3(a)

 Ind AS 41: Agriculture

8

Study Material

3(b)

Ind AS 16: Property, Plant and Equipment

6

3(c)

 Ind AS 24 Related Party Disclosures

6

Study Material

4 (a)

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

14

Past Paper

Jan-21

4(b)

Framework for Preparation and Presentation of Financial Statements

6

4(b)

Integrated Reporting

6

Mock Test Paper

Oct-21

5(a)

Ind AS 108 Operating Segments

16

Mock Test Paper
Past Paper

Apr-22
May-18

5(b)

Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets

4

Study Material

6(a)

Ind AS 10: Events after the Reporting Period

5

6(b)

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

5

6(c)

Ind AS 2: Inventories

5

Mock Test Paper
Revision Test Paper

Sep-22
May-21

6(d)

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

5

Particulars

RTP

MTP

Past Paper

Study Material

Marks

22

27

37

18

% against total Marks (126 Marks)

17%

21%

29%

14%

In total marks asked from all Materials

99

In total % asked from all Materials

79%

Particulars

RTP

MTP

Past Paper

Study Material

Marks

18

48

28

4

% against total Marks (124 Marks)

14%

38%

22%

3%

In total marks asked from all Materials

76

In total % asked from all Materials

61%

Particulars

RTP

MTP

Past Paper

Study Material

Marks

10

29

5

5

% against total Marks (88 Marks)

11%

33%

6%

6%

In total marks asked from all Materials

39

In total % asked from all Materials

44%

Particulars

RTP

MTP

Past Paper

Study Material

Marks

7

11

8

4

% against total Marks (88 Marks)

8%

13%

9%

5%

In total marks asked from all Materials

18

In total % asked from all Materials

20%

Question Number

Chapter Name

Marks

Material Type

Attempt

1

Modern Business Environment

20

2(a)

Cost Management Techniques

12

Past Paper

Nov-20

2(b)

Decision Making

8

3

Performance Measurement and Evaluation

20

4(a)

Budgetary Control

5

Mock Test Paper
Study Material

Oct-22

4(a)

Modern Business Environment

5

4(b)

Performance Measurement and Evaluation

5

4(c)

Strategic Analysis of Operating Income

10

Study Material

5(a)

Standard Costing & Budgetary Control

12

5(b)

Pricing Strategies/ Decisions & Decision Making

8

6(a)

Cost Management Techniques

10

6(b)

Budgetary Control

10

Particulars

RTP

MTP

Past Paper

Study Material

Marks

-

5

12

15

% against total Marks (125 Marks)

-

4%

10%

12%

In total marks asked from all Materials

27

In total % asked from all Materials

22%

Question Number

Chapter Name

Marks

Material Type

Attempt

1

Assessment of Various Entities

14

2(a)(i)

Basic Concepts

4

2(a)(ii)

Assessment of Various Entities

4

2(b)

Non Resident Taxation

6

Mock Test Paper
Study Material

Apr-22

3(a)(i)

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

4

3(a)(ii)

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

4

3(b)

Double Taxation Relief

6

4(a)(i)

Deduction, Collection & Recovery of Tax

3

4(a)(ii)

Deduction, Collection & Recovery of Tax

3

4(a)(iii)

Deduction, Collection & Recovery of Tax

2

Study Material

4(b)

Transfer Pricing & Other Provisions to check Avoidance of Tax

6

5(a)(i)

Offences & Prosecutions

4

5(a)(ii)

Non Resident Taxation

4

5(a)(iii)

Application & Interpretation of Tax Treaties

4

5(b)

Equalisation Levy

6

6(a)(i)

Penalties

4

6(a)(ii)

Appeals & Revisions

4

6(b)(i)

Application & Interpretation of Tax Treaties

2

Mock Test Paper
Study Material

Sep-22

6(b)(ii)

Application & Interpretation of Tax Treaties

1

6(b)(iii)

Overview of Model Tax Conventions

3

Particulars

RTP

MTP

Past Paper

Study Material

Marks

-

8

-

10

% against total Marks (88 Marks)

-

9%

-

11%

In total marks asked from all Materials

10

In total % asked from all Materials

11%

Particulars

RTP

MTP

Past Paper

Study Material

Marks

% against total Marks (88 Marks)

In total marks asked from all Materials

In total % asked from all Materials

Subject

Asked from RTP, MTP, PP & SM

Avg. of Last 3 Attempts

May’22

Nov’22

May’23

FR

83%

90%

SFM

74%

58%

Audit

21%

61%

Law

30%

19%

SCMPE

22%

36%

DT

16%

13%

IDT

28%

41%