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

No.

Name

May-22

Nov-22

May-23

Avg. of 3 attempts

Paper 1

FR

83%

90%

79%

84%

Paper 2

SFM

74%

58%

61%

64%

Paper 3

Audit

21%

61%

44%

42%

Paper 4

Law

30%

19%

20%

23%

Group 1 Avg.:

52%

57%

51%

53%

Paper 5

SCMPE

22%

36%

22%

27%

Paper 7

DT

16%

13%

11%

13%

Paper 8

IDT

28%

41%

25%

31%

Group 2 Avg.:

22%

30%

19%

24%

All subjects Avg. Marks

39%

45%

37%

41%

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%

Question Number

Chapter Name

Marks

Material Type

Attempt

Q1

Value of Supply

14

Q2(a)

Value of Supply

9

Q2(b)

Valuation under Customs Act, 1962

5

Q3(a)

Exemptions from GST

5

Q3(b)

Charge of GST

4

Q3©

Valuation under Customs Act, 1962

5

Q4(a)

Refunds

5

Q4(b)

Accounts and Records, E-way Bills

4

Mock Test Paper
Past Paper

Oct-22
Jul-21

Q4(c)

Types of Duty

5

Q5(a)

Demands & Recovery

5

Mock Test Paper
Past Paper
Study Material

Mar-22
Nov-18

Q5(b)

Advance Rulings

4

Mock Test Paper

Apr-22

Q5©(i)

Importation, Exportation and Transportation of Goods

5

Q6(a)

Demands & Recovery

4

Q6(a)

Appeals & Revesions

4

Mock Test Paper
Revision Test Paper
Study Material

Oct-22
May-18

Q6(b)

Assessment & Audit

5

Study Material

Q6(c)

Levy & Exemption from Custom Duty

5

Particulars

RTP

MTP

Past Paper

Study Material

Marks

4

17

9

14

% against total Marks (88 Marks)

5%

19%

10%

16%

In total marks asked from all Materials

22

In total % asked from all Materials

25%