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B VINAY REDDY CONTACT : 7569989230 Read more at: http://www.caclubindia.com/share_files/files_upload_form.asp #pdf
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IT MUST BE NOTED THAT MARKS ARE NOT CLEARLY DEMARCATED. THERE HAVE BEEN ATTEMPTS WHEN INDIAN CONTRACT ACT HA D QUESTIONS WHICH TOTALED 18 MARKS. WE DON’T HAVE ANY H ARD AND FAST RULES. IN LAW, FOR PRACTICAL QUESTIONS IT IS ADVISED TO FOL LOW THE 3 STEP APPROACH. DISSECT YOUR ANSWER AS:  GIVEN FACTS & CIRCUMSTANCES OF THE CASE: PARAPHRAS E THE QUESTION  RELEVANT PROVISION OF LAW: WRITE THE APT PROVISION APPLICABLE. · · · · INTERPRETATION AND CONCLUSION: APPLY THE LAW TO THE GIVEN SITUATION A. COST ACCOUNTING: TOPIC SPECIAL POINTS INTRODUCTION TO COST ALMOST THEORY CHAPTER. UNDERSTAND DEFINITIONS AND ISSUES PROPERLY MATERIALS PROCUREMENT PROCEDURES, INVENTORY LEVELS, ACCOUNTING FOR INVENTORY LABOUR IDLE TIME, LABOUR TURNOVER, VARIOUS EFFICIENCY RATING SCHEMES OVERHEADS FUNCTIONAL ANALYSIS, OVERHEAD ABSORPTION, ABSORBING TO THE FINAL PRODUCT COST BOOK KEEPING INTEGRATED AND NON- INTEGRATED ACCOUNTS MARGINAL COSTING HAVE A GOOD IDEA OF PROBLEMS WHICH CAN BE ASKED. DON’T OVERDO PROBLEMS. AFTER DOING 100 PROBLEMS ALSO, 101TH PROBLEM WILL COME IN THE EXAM. STANDARD COSTING JUST REMEMBER THE FORMULAS PROPERLY. GO BY THE METHOD WHICH SUITS YOU. BUDGETARY CONTROL UNDERSTANDING CONCEPT SHOULD BE ADEQUATE HERE. OTHER TOPICS JOB COSTING BATCH COSTING CONTRACT COSTING PROCESS COSTING OPERATION COSTING OPERATING COSTING JUST UNDERSTAND THE CENTRAL IDEA IN EACH TYPE AND TAKE CARE OF SPECIAL ADJUSTMENTS. YOU WILL ACE THEM. B. FINANCIAL MANAGEMENT: TOPIC REMARKS TIME VALUE OF MONEY FOUNDATION OF ENTIRE FM PAPER. PLEASE UNDERSTAND CLEARLY BEFORE GOING ANY FURTHER CAPITAL BUDGETING CONSISTS MOSTLY OF VARIOUS INDICATORS LIKE NPV, IRR, PAYBACK PERIOD AND CAPITAL RATIONING CAPITAL STRUCTURE DECISIONS BUNCH OF THEORIES COST OF CAPITAL COMPUTING COST OF FINANCING OPTIONS LIKE DEBT, EQUITY ETC WORKING CAPITAL MANAGEMENT ESTIMATION OF WORKING CAPITAL, RECEIVABLES MANAGEMENT, MANAGEMENT OF CASH, CASH BUDGETING, WORKING CAPITAL POLICIES LEVERAGES OPERATING & FINANCIAL LEVERAGE FINANCING THEORY ALL THE MISCELLANEOUS THEORY PART SCOPE OF FM, DIFFERENT SOURCES OF FINANCE. ADVANCED ACCOUNTANCY: THIS IS THE TWIN SISTER OF ACCOUNTS 1 PAPER. I WOULD CLASSIFY THIS PAPER INTO 4 PARTS: ACCOUNTING STANDARDS: STANDARD SPECIAL POINTS AS 4 : CONTINGENCIES AND EVENTS OCCURRING AFTER THE BALANCE SHEET DATE ADJUSTING AND NON- ADJUSTING EVENTS AS 5 : NET PROFIT OR CHANGE IN ACC POLICY VS LOSS FOR THE PERIOD, PRIOR PERIOD ITEMS AND CHANGES IN ACCOUNTING POLICIES CHANGE IN ACC ESTIMATE, PRIOR PERIOD ITEMS AS 11: THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES (REVISED 2003) ALL THE 3 PARTS: FOREIGN EXCHANGE TRANSACTIONS, FOREIGN OPERATIONS, FORWARD CONTRACTS AS 12: ACCOUNTING FOR GOVERNMENT GRANTS TREATMENT OF VARIOUS TYPES OF CONTRACTS AS 16: BORROWING COSTS GENERAL BORROWINGS, CESSATION & SUSPENSION OF CAPITALIZATION, INCLUSIONS IN BORROWING COSTS AS 19: LEASES ACCOUNTING IN THE 4 COMBINATIONS, SALE & LEASE BACK, OTHER MISCELLANEOUS TOPICS AS 20: EARNINGS PER SHARE DILUTED EPS : MANY POTENTIAL ES, BONUS, RIGHTS ISSUE AS 26: INTANGIBLE ASSETS RESEARCH AND DEVELOPMENT DISTINCTION AS 29: PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS. DEFINITIONS AND STANDARD EXAMPLES ABOUT THE RESOURCES THAT CAN BE USED: LET ME REITERATE AGAIN THAT ICAI STUDY MATERIAL AND PRACTICE MANUAL ARE THE BEST PLACES TO STUDY FROM. THERE HAV E BEEN INSTANCES OF LIFTING QUESTIONS STRAIGHT FROM THE PR ACTICE MANUAL. REVISION TEST PAPERS: NEVER MISS THE LAST 4 ATTEMPTS PAPERS. LOT OF PERSONS THINK THAT THE RTP FOR THE RELEVANT EXAM CARRIES MORE WEIGHTAGE. THE EXAM PAPER IS PREPARED 4 MONTHS BEFORE. THE RTP OF THE EARLIER ATTEMPT HAS M UCH MORE RELEVANCE INFORMATION TECHNOLOGY AND STRATEGIC MANAGEMENT IT: DINESH MADAN SM: PRACTICE MANUAL THE PRACTICE MANUAL IS BEST WHEN IT COMES TO THESE SUBJECTS.




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