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

No.

Name

May-22

Nov-22

May-23

Avg. of 3 attempts

Paper 1

Accounting

42%

62%

8%

37%

Paper 2

Law

29%

47%

62%

46%

Paper 3

Costing

36%

67%

8%

37%

Paper 4

Taxation

13%

21%

25%

20%

Group 1 Avg.:

30%

49%

26%

35%

Paper 5

Advanced Accounting

36%

76%

76%

63%

Paper 6

Audit

33%

30%

58%

40%

Paper 7

EIS & SM

51%

19%

65%

45%

Paper 8

FM & Eco

33%

41%

15%

30%

Group 2 Avg.:

38%

42%

54%

44%

All subjects Avg. Marks

34%

45%

40%

40%

Question Number

Chapter

Marks

Material

Attempt

1(a)

AS 10-Property, Plant & Equipment

5

1(b)

AS 11- The Effects of Changes in Foreign Exchange rates

5

1©

AS 12-Accounting for Government Grants

5

1(d)

AS 16-Borrowing Costs

5

2(a)

Hire Purchase Transactions

10

2(b)

Investment Accounts

10

3(a)

Departmental Accounts

10

3(b)

Accounts from Incomplete Records

10

4(a)

Preparation Financial Statements of Companies

10

4(b)

Preparation of Cash Flow Statement

10

5(a)

Profit or Loss Pre & Post Incorporation

10

5(b)

Insurance Claim

5

5(c)

Accounting for Branches including Foreign Branches

5

6(a)

AS 1- Disclosure of Accounting Policies

5

6(b)

Hire Purchase Transactions

5

Past Paper

Nov-22

6©

 Redemption on Debentures

5

6(d)

Framework for preparation & presentation of Financial Statements

5

Study Material

6(e)

Accounting for Bonus Issue & Right Issue

5

Particulars

RTP

MTP

Past Paper

Study Material

Marks

-

-

5

5

% against total Marks (125 Marks)

-

-

4%

4%

In total marks asked from all Materials

10

In total % asked from all Materials

8%

Question Number

Chapter

Marks

Material

Attempt

1(a)

Share Capital & Debentures

6

Mock Test Paper
Revision Test Paper

Nov-21
Nov-21

1(b)

Declaration & Payment of Dividend

6

1©

The Indian Contracts Act, 1872

4

Revision Test Paper

May-22

1(d)

The Negotiable Instruments Act, 1881

3

Revision Test Paper

May-22

2(a)

Management & Administration

4

Mock Test Paper
Revision Test Paper

Apr-19
May-21

2(b)(i)

Accounts of Companies

3

Mock Test Paper
Revision Test Paper
Past Paper

Nov-21
May-21
May-19

2(b)(ii)

Audit & Auditors

3

2©

The Indian Contracts Act, 1872

4

Revision Test Paper

May-21

2(d)

The Negotiable Instruments Act, 1881

3

Past Paper
Revision Test Paper

May -18
Nov-20

3(a)

Accounts of Companies

6

3(b)

Audit & Auditors

4

Revision Test Paper

May-22

3©

The Negotiable Instruments Act, 1881

4

Revision Test Paper

May-20

3(d)

Interpretation of Statutes

3

Revision Test Paper

May-22

4(a)

Preliminary

5

4(b)

Acceptance of Deposits by Companies

5

Mock Test Paper

Apr-22

4©

The General Clauses Act, 1897

4

Past Paper

May-22

4(d)

Interpretation of Statutes

3

5(a)

Prospectus & Allotment of Securities

5

Mock Test Paper
Revision Test Paper
Past Paper

May-20
May-20
Nov-22

5(a)

Share Capital & Debentures

5

Mock Test Paper
Revision Test Paper

Mar-18
May-21

5(b)

Registration of Charges

5

5©

The Indian Contracts Act, 1872

4

5(d)

The General Clauses Act, 1897

3

Particulars

RTP

MTP

Past Paper

Study Material

Marks

48

28

15

-

% against total Marks (92 Marks)

52%

30%

16%

-

In total marks asked from all Materials

57

In total % asked from all Materials

62%

Question Number

Chapter name

Marks

Material

Attempt

1(a)

Unit & Batch Costing

5

1(b)

Employee Cost

5

1(c)

Marginal Costing

5

1(d)

Service Costing

5

2(a)

Material Cost

10

2(b)

Job Costing and Contract Costing

10

3(a)

Budget & Budgetary Costing

10

3(b)

Cost Sheet

10

4(a)

Joint Products By Products

10

4(b)

Activity Based Costing

5

4©

Marginal Costing

5

Study Material

5(a)

Standard Costing

10

5(b)

Overheads, Absorption Costing Method

5

5(c)

Employee Cost

5

6(a)

Introduction to Cost & Management Accounting

5

6(b)

Overheads, Absorption Costing Method

5

6 ©

Activity Based Costing

5

Study Material

6(d)

Overheads, Absorption Costing Method

5

6(e)

Process & Operating Costing

5

Particulars

RTP

MTP

Past Paper

Study Material

Marks

-

-

-

10

% against total Marks (125 Marks)

-

-

-

8%

In total marks asked from all Materials

10

In total % asked from all Materials

8%

Question Number

Chapter Name

Marks

Material

Attempt

SECTION A

1

Computation of Total Income & Tax Payable

14

2(a)(i)

Residence & Scope of Total Income

3

2(a)(ii)

Residence & Scope of Total Income

4

2(b)

Advance Tax, Tax Deducted at Source & Introduction to Tax Collection at Source

7

3(a)

Computation of Total Income & Tax Payable

7

Past Paper
Study Material

Jan-21

3(b)

Salaries

7

Mock Test Paper
Revision Test Paper
Study Material

Oct-21
May-18

4(a)

Income of Other Person included in Assesse's Total Income

6

4(b)

Deductions from Gross Total Income

4

4©

Provisions for Filing Return of Income and Self Assessment

4

4©

Provisions for Filing Return of Income and Self Assessment

4

Mock Test Paper

Oct-22

SECTION B

5

Value of Supply

8

6(a)

Value of Supply

6

6(b)

Exemptions of GST

4

7(a)

Payment of Tax

5

7(b)(i)

Returns

3

7(b)(ii)

Tax Invoice, Credit & Debit Note, E-way Bill

2

8(a)(i)

Charge of GST

2.5

Past Paper

May-19

8(a)(ii)

Charge of GST

2.5

8(a)

Supply under GST

5

Revision Test Paper

Nov-18

8(b)

Payment of Tax

5

Particulars

RTP

MTP

Past Paper

Study Material

Marks

12

11

9.5

14

% against total Marks (103 Marks)

12%

11%

9%

14%

In total marks asked from all Materials

25.5

In total % asked from all Materials

25%

Question Number

Chapter name

Marks

Material

Attempt

1(a)

AS 7- Construction Contracts

5

Mock Test Paper
Past Paper

Mar-22
May-18

1(b)

AS 9- Revenue Recongnition

5

Mock Test Paper
Revision Test Paper

Nov-21
Nov-20

1©

AS 18- Related Party Disclosures

5

1(d)

AS 17- Segment Reporting

5

Revision Test Paper
Past Paper

May-20
Jan-21

2

Amalgamation of Co's

20

Mock Test Paper
Study Material

Oct-21

3(a)

Consolidated Financial Statements

15

Mock Test Paper

Apr-22

3(b)

NBFCs

5

Mock Test Paper
Revision Test Paper

Oct-21
Nov-22

4(a)

Consolidated Financial Statements

15

4(b)

Dissolution of Partnership Firms

5

Mock Test Paper
Past Paper
Study Material

Mar-22
Dec-21

5(a)

Buy back of securities

10

Mock Test Paper

Apr-19

5 (b)

Banking Companies

10

Mock Test Paper
Revision Test Paper
Past Paper
Study Material

Apr-22
May-23
May-19

6(a)

Buy back of securities

5

Study Material

6(b)

Liquidation of Co's

5

Mock Test Paper
Revision Test Paper
Study Material

Apr-22
Nov-20

6 ©

Issues relating to accounting in LLP

5

6(d)

ESOPs

5

Revision Test Paper

May-22

6(e)

Internal Reconstruction of Co's

5

Particulars

RTP

MTP

Past Paper

Study Material

Marks

35

80

25

45

% against total Marks (125 Marks)

28%

64%

20%

36%

In total marks asked from all Materials

95

In total % asked from all Materials

76%

Question Number

Chapter Name

Marks

Material

Attempt

1(a)

SA 300- Planning an Audit of Financial Statements

2

1(b)

SA 701- Communicating Key Audit Matters in the Independent Auditor’s Report

2

1©

Audit of Items of Financial Statements

2

1(d)

The Company Audit

2

1(e)

SA 500- Audit Evidence

2

1(f)

Analytical Procedures

2

1(g)

Audit of Different Types of Entities

2

1(h)

Audit in an Automated Environment

2

2(a)

Audit Sampling

4

Revision Test Paper
Past Paper

Nov-20
Jan-21

2(b)

SA 315- Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment

4

Mock Test Paper

Aug-18

2(c)

SA 320- Materiality in Planning and Performing an Audit

3

Revision Test Paper
Study Material

May-18

2(d)

Audit in an Automated Environment

3

Mock Test Paper Revision Test Paper

Oct-20
May-21

3(a)

SA 505- External Confirmations

4

3(b)

Audit of Items of Financial Statements

4

Mock Test Paper Revision Test Paper

Mar-22
May-22

3(c)

Audit of Items of Financial Statements

3

Revision Test Paper
Study Material

Nov-21

3(d)

Audit of Items of Financial Statements

3

4(a)

SA 315- Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment

4

Mock Test Paper Revision Test Paper

Oct-19
May-21

4(b)

The Company Audit

4

Mock Test Paper

Nov-21

4©

Analytical Procedures

3

Mock Test Paper

Oct-18

4(d)

Key concepts

3

Mock Test Paper Revision Test Paper

Oct-22
Nov-21

5(a)

SA 700- Forming an Opinion and Reporting on Financial Statements

4

5(b)

The Company Audit

4

Revision Test Paper

May-20

5(b)

Audit of Different Types of Entities

4

Mock Test Paper
Past Paper

Apr-21
Nov-18

5©

SA 700- Forming an Opinion and Reporting on Financial Statements

3

Study Material

5(d)

SA 500- Audit Evidence

3

Revision Test Paper

Nov-20

6(a)

The Company Audit

4

6(b)

Audit of Different Types of Entities

4

6©

Audit of Banks

3

6(d)

Audit of Different Types of Entities

3

Past Paper

Nov-19

Particulars

RTP

MTP

Past Paper

Study Material

Marks

31

29

11

9

% against total Marks (90 Marks)

34%

32%

12%

10%

In total marks asked from all Materials

52

In total % asked from all Materials

58%

Particulars

RTP

MTP

Past Paper

Study Material

Marks

29

20

23

42

% against total Marks (99 Marks)

29%

20%

23%

42%

In total marks asked from all Materials

64

In total % asked from all Materials

65%

Particulars

RTP

MTP

Past Paper

Study Material

Marks

% against total Marks (124 Marks)

In total marks asked from all Materials

In total % asked from all Materials

Subject

Asked from RTP, MTP, PP & SM

Avg. for the Last 3 Attempts

May’22

Nov’22

May’23

Accounting

42%

62%

Law

29%

47%

Costing

36%

67%

Taxation

13%

21%

Advanced Accounting

36%

76%

Audit

33%

30%

EIS & SM

51%

19%

FM & Eco

33%

41%