Syllabus for CA IPCC | CA Mock Test Series

Chapter	Title	30%	70%
Chapter 1	Accounting Standards		Yes
Chapter 2	Financial Statement of Companies
2.1	Final Accounts of Company
2.2	Cash Flow	Yes	Yes
Chapter 3	Profit or Loss Pre and Post Incorporation		Yes
Chapter 4	Accounting for Bonus Issue
Chapter 5	Internal Reconstruction
Chapter 6	Amalgamation
Chapter 7	Average Due Date and Account Current	Yes	Yes
Chapter 8	Self Balancing Ladgers
Chapter 9	Financial Statements of Not-For-Profit Organization	Yes	Yes
Chapter 10	Accounts from Incomplete Records	Yes	Yes
Chapter 11	Hire Purchase and Instalment Sale Transactions		Yes
Chapter 12	Investment Accounts		Yes
Chapter 13	Insurance Claims for Loss of Stock and Loss of Profit	Yes	Yes
Chapter 14	Issues in Partnership Accounts		Yes
Chapter 15	Accounting in Computerised Environment

Chapter	Title	30%	70%
	LAW
Chapter 1	The Indian Contract Act, 1872
Unit 1	General Contract	Yes	Yes
Unit 2	Special Contract	Yes	Yes
Chapter 2	The Negotiable Instruments Act, 1881	Yes	Yes
Chapter 3	The Payment of Bonus Act,1965		Yes
Chapter 4	The Employees' Provident Funds and Miscellaneous Provisions Act,1952		Yes
Chapter 5	The Payment of Gratuity Act,1972		Yes
Chapter 6	The Companies Act,2013
Unit 1	Preliminary	Yes	Yes
Unit 2	Prospectus -As per Companies Act,2013		Yes
Unit 3	Share Capital		Yes
Unit 4	Meetings	Yes	Yes
Unit 5	Some of the Relevant Sections- The Companies Act, 2013		Yes
	Ethics
Chapter 7	Principles of Business Ethics	Yes	Yes
Chapter 8	Corporate Governance and Corporate Social Responsibility		Yes
Chapter 9	Workplace Ethics		Yes
Chapter 10	Environment & Ethics		Yes
Chapter 11	Ethics in Marketing and Consumer Protection		Yes
Chapter 12	Ethics in Accounting and Finance	Yes	Yes
	Communication
Chapter 13	Essentials of Communication	Yes	Yes
Chapter 14	Interpersonal Communication Skills		Yes
Chapter 15	Group Dynamics		Yes

Chapter	Title	30%	70%
	Cost Accounting
Chapter 1	Basic Concepts	Yes	Yes
Chapter 2	Material	Yes	Yes
Chapter 3	Labour	Yes	Yes
Chapter 4	Overheads	Yes	Yes
Chapter 5	Non Integrated Accounts		Yes
Chapter 6	Job Costing and Batch Costing		Yes
Chapter 7	Contract Costing		Yes
Chapter 8	Operating Costing		Yes
Chapter 9	Process & Operation Costing		Yes
Chapter 10	Joint Products & By Products		Yes
Chapter 11	Standard Costing
Chapter 12	Marginal Costing
Chapter 13	Budgets and Budgetary Control
	Financial Management
Chapter 1	Scope and Objectives of Financial Management		Yes
Chapter 2	Time Value of Money	Yes	Yes
Chapter 3	Financial Analysis and Planning	Yes	Yes
Chapter 4	Financing Decisions		Yes
Chapter 5	Types of Financing
Chapter 6	Investment Decisions		Yes
Chapter 7	Management of Working Capital

Chapter	Title	30%	70%
	Income Tax
Chapter 1	Basic Concepts	Yes	Yes
Chapter 2	Residence and Scope of Total Income	Yes	Yes
Chapter 3	Incomes Which Do Not Form Part of Total Income	Yes	Yes
Chapter 4	Heads of Income
Unit 1	Salaries	Yes	Yes
Unit 2	Income from House Property	Yes	Yes
Unit 3	Profits and Gains of Business or Profession		Yes
Unit 4	Capital Gains		Yes
Unit 5	Income from Other Sources		Yes
Chapter 5	Income of Other Persons Included in Assessee’s Total Income		Yes
Chapter 6	Aggregation of Income, Set-Off and Carry Forward of Losses		Yes
Chapter 7	Deductions From Gross Total Income		Yes
Chapter 8	Computation of Total Income And Tax Payable		Yes
Chapter 9	Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source
Chapter 10	Provisions for filing Return of Income and Self-assessment
	Indirect Taxes
Chapter 1	GST in India - An Introduction	Yes	Yes
Chapter 2	Supply under GST	Yes	Yes
Chapter 3	Charge of GST	Yes	Yes
Chapter 4	Exemptions from GST		Yes
Chapter 5	Time and Value of Supply
Unit 1	Time of Supply	Yes	Yes
Unit 2	Value of Supply	Yes	Yes
Chapter 6	Input Tax Credit		Yes
Chapter 7	Registration		Yes
Chapter 8	Tax Invoice, Credit and Debit Notes
Chapter 9	Payment of Tax
Chapter 10	Returns

Chapter	Title	30%	70%
Chapter 1	Framework for Preparation and Presentation of Financial Statements
Chapter 2	Accounting Standards		Yes
Chapter 3	Advanced Issues in Partnership Accounts		Yes
Chapter 4	Company Accounts
	-ESOPS & Buy Back of shares	Yes	Yes
	-Underwriting of Shares & Debentures		Yes
	-Redemption of Debentures
	-Amalgamation & Reconstruction
	-Liquidation of Companies
Chapter 5	Financial Statements of Insurance Companies	Yes	Yes
Chapter 6	Financial Statements of Banking Companies	Yes	Yes
Chapter 7	Departmental Accounts	Yes	Yes
Chapter 8	Accounting for Branches including Foreign Branches	Yes	Yes

Chapter	Title	30%	70%
Chapter 1	Nature of Auditing
Chapter 2	Basic Concepts in Auditing
Chapter 3	Preparation for an Audit		Yes
Chapter 4	Internal Control
Chapter 5	Vouching Control	Yes	Yes
Chapter 6	Verification of Assets and Liabilities	Yes	Yes
Chapter 7	The Company Audit - I	Yes	Yes
Chapter 8	The Company Audit - II
Chapter 9	Special Audits		Yes
Chapter 10	Standards on Auditing & Guidance Notes & Accounting Standards		Yes

Chapter	Title	30%	70%
	Information Techonology
Chapter 1	Business Process Management & IT	Yes	Yes
Chapter 2	Information Systems and IT Fundamentals	Yes	Yes
Chapter 3	Telecommunications and Networks		Yes
Chapter 4	Business Information System
Chapter 5	Business Process Automation through Application Software
	Strategic Management
Chapter 1	Business Environment	Yes	Yes
Chapter 2	Business Policy and Strategic Management	Yes	Yes
Chapter 3	Strategic Analysis		Yes
Chapter 4	Strategic Planning		Yes
Chapter 5	Formulation of Functional Strategy		Yes
Chapter 6	Strategy Implementation and Control
Chapter 7	Reaching Strategic Edge