JK Sir Seminar PPT For Inter CA MAy 2018 - J.K. Shah sir Redemption of Debenture aaaa a aaa 13 Departmental Accounts aaaa a aaa 14 Branch Accounts aaaa a aaa ... 8 Share Capital aaa

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  • SEMINARHOW TO PREPARE FOR INTER CA EXAM May18

  • ABC Analysis

    INTER CA EXAM.By Prof. J K Shah

  • May18 is the first exam

    under revised syllabus of

    Intermediate. In absence of

    any past papers, it is not

    possible to do ABC analysis /

    trend analysis with reasonable

    degree of confidence. It may /

    may not represent future

    pattern of Exam.

    Disclaimer:

  • What to Study? . Paper 1 - Accounting

  • 1

    Accounting Standards- 1,2,3,4,5,10,11,12,13,16, AS 17

    & AS 22 & Basic understanding of convergence with

    Ind ASaaaa aaaa aaaa

    2 Company Final Accounts - Normal aaaa aaaa aaaa

    3Company Final Accounts - Deferred Tax

    Asset/Liabilityaaaa aaaa

    4 Cash Flow statement aaaa aaaa aaaa

    5 PPI aaaa aaaa aaaa

    6 Single Entry aaaa aaaa aaaa

    7 Hire purchase & Installment sale transaction aaaa aaaa aaaa

    8 Accounting for Investments aaaa aaaa aaaa

    9 Insurance claims for loss of stock & loss of profit aaaa aaaa aaaa

    10 Redemption of preference shares aaaa aaaa

    11 Accounting for Bonus & Right Issues aaaa aaaa

    11Partnership Accounts : Dissolution, Piecemeal

    Distribution, Amalgamation of Firms, Conversion aaaa aaaa

    12 Redemption of Debenture aaaa aaaa

    13 Departmental Accounts aaaa aaaa

    14 Branch Accounts aaaa aaaa

    Sr. No. Chapter name JKSC Notes Practice Manual RTP

  • Paper 1 Accounting (Marks 100)

    Accounting Standards-

    1,2,3,4,5,10,11,12,13,16, AS 17 & AS 22 &

    Basic understanding of convergence with

    Ind AS

    Single Entry

    Hire purchase & Installment sale

    Partnership Accounts : Dissolution,

    Piecemeal Distribution, Amalgamation of

    Firms, Conversion

    Redemption of Debenture

    Departmental Accounts

    Branch Accounts

    A

    Fire Insurance claims - loss of stock &

    loss of profit

    Company Final Accounts

    Company Final Accounts Deferred Tax

    Assets / Liabilities

    Accounting for Investments

    Cash Flow statement (AS-3)

    Redemption of preference shares

    Accounting for Bonus & Right Issues

    PPI

    Chapter name Nov.

    09

    May

    10

    Nov.

    10

    May

    11

    Nov.

    11

    May

    12

    Nov.

    12

    May

    13

    Nov.

    13

    May

    14

    Nov.

    14

    May

    15

    Nov.

    15

    May

    16

    Nov

    16

    May

    17

    B

    4 16 13 4 21 19 12 16 20 24 24 23 20 20 20 15

    2 16 0 16 0 8 0 16 8 16 0 16 4 8 0 16

    0 4 0 0 0 0 5 6 0 8 4 8 0 8 8 4

    6 18 16 16 16 16 16 20 16 20 16 20 16 16 20 20

    18 2 5 4 5 8 8 0 8 8 8 16 0 4 10 4

    2 0 8 5 8 0 8 4 16 8 8 8 4 12 8 8

    16 10 4 12 5 16 5 16 0 8 12 8 16 8 8 8

    8 2 4 5 10 16 8 5 16 0 8 6 8 8 8 4

    12 0 0 0 5 4 8 0 4 12 10 0 0 0 0 0

    6 10 5 5 0 8 8 5 4 8 8 8 10 8 4 8

    0 8 16 16 10 0 0 8 8 4 6 5 8 4 8 5

    0 0 12 0 8 0 0 0 0 8 0 10 8 0 4 8

  • What to Study? . Paper 2 (A) Other Law

    1 Indian Contract Act, 1872 aaaa aaaa aaaa aaaa

    2 Negotiable Instruments Act, 1881 aaaa aaaa aaaa aaaa

    3 General Clauses Act aaaa aaaa aaaa aaaa

    4 Interpretation of statutes aaaa aaaa aaaa aaaa

    Sr.

    No.Chapter name

    JKSC

    Notes

    Practice

    ManualModule RTP

    Read only Practical

    Questions from

    Module.

  • Indian Contract Act,1872 9 8 9 9 15 15 14 13 15 15 15 15 13 16 15 14

    Negotiable Instruments Act,

    18816 6 9 9 8 8 9 8 8 8 8 8 10 8 8 8

    General Clauses Act

    Interpretation of statutes

    Paper 2 (A) Other Law

    A

    Grade Chapter NameNov.

    09

    May

    10

    Nov.

    10

    May

    11

    Nov.

    11

    May

    12

    Nov.

    12

    May

    13

    Nov.

    13

    May

    14

    Nov.

    14

    May

    15

    Nov.

    15

    May

    16

    Nov

    16

    May

    17

  • What to study? Paper 2 (B) Company Law

  • 1 Company Basic Concepts aaaa aaaa aaaa aaaa

    2 MOA and AOA aaaa aaaa aaaa aaaa

    3 Preliminary and Provisional Contracts aaaa aaaa aaaa aaaa

    4 Promoters and Company Law Administration aaaa aaaa aaaa aaaa

    5 Prospectus aaaa aaaa aaaa aaaa

    6 Allotment of Shares aaaa aaaa aaaa aaaa

    7 Membership, Contracts etc8 aaaa aaaa aaaa aaaa

    8 Share Capital aaaa aaaa aaaa aaaa

    9 Share Certificate and Share warrants aaaa aaaa aaaa aaaa

    10 Transfer and Transmission of Shares aaaa aaaa aaaa aaaa

    11 Forfeiture of Shares aaaa aaaa aaaa aaaa

    12 Bonus Shares and Debentures aaaa aaaa aaaa aaaa

    13 Registration of a Charge aaaa aaaa aaaa aaaa

    14 Meetings aaaa aaaa aaaa aaaa

    15 Company Law in a Computerized environment aaaa aaaa aaaa aaaa

    16 Declaration and payment of dividend aaaa aaaa aaaa aaaa

    17 Accounts of companies aaaa aaaa aaaa aaaa

    18 Audit and Auditors aaaa aaaa aaaa aaaa

    Sr. No. Chapter name JKSC

    Notes

    Practice

    ManualModule RTP

  • Paper 2 (B) Company Law

    A

    MOA and AOA 1 5 4 0 8 16 8 4 9 8 0 5 8 5 4 4

    Prospectus 6 0 0 4 4 0 8 4 4 8 8 0 4 4 4 5

    Membership, Contracts etc8 0 0 6 0 8 4 5 0 0 0 0 0 0 8 0 0

    Share Certificate and Share warrants 0 5 0 8 5 1 4 0 0 0 0 0 0 0 0 0

    Meetings 1 7 10 0 0 5 5 4 9 4 5 8 10 5.5 9 16

    Declaration and payment of

    dividend

    Accounts of companies

    Audit and Auditors

    Total 8 17 20 12 25 26 30 12 22 20 13 13 2222.

    517 25

    Grade Chapter name Nov

    -09

    May

    10

    Nov.

    10

    May

    11

    Nov

    .11

    May

    12

    Nov.

    12

    May

    13

    Nov.

    13

    May

    14

    Nov.

    14

    May

    15

    Nov.

    15

    May

    16

    Nov

    16

    May

    17

    Company Basic Concepts 10 0 0 22 6 0 0 0 0 5 5 4 1 11.5 0 0

    Preliminary and Provisional Contracts 1 1 0 4 0 0 0 8 4 1 0 0 0 0 0 0

    Promoters and Company Law

    Administration0 0 0 0 0 0 0 0 0 0 4 0 0 0 0 0

    Allotment of Shares 0 1 14 0 0 0 5 0 5 4 8 8 8 0 0 0

    Share Capital 5 0 0 0 0 5 0 4 8 0 1 1 4 0 4 6

    Transfer and Transmission of Shares 6 5 0 0 0 0 4 0 0 0 0 0 4 0 5 0

    Forfeiture of Shares 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0

    Bonus Shares and Debentures 0 1 0 0 0 0 0 2 0 0 0 9 0 0 5 0

    Registration of Charges 0 0 0 0 0 4 0 3 0 0 4 0 0 0 4 0

    Company Law in a Computerized

    Environment0 5 0 0 0 0 0 8 0 0 0 0 0 0 0 4

    Total 22 13 14 26 6 9 9 25 17 15 22 22 17 11.5 18 10

    B

    +

    C

  • Paper 3 (A) Costing

  • 1 Cost Sheet aaaa aaaa aaaa

    2 Material Cost aaaa aaaa aaaa

    3 Labour Cost aaaa aaaa aaaa

    4 Overheads / Absorption aaaa aaaa aaaa

    5 Integral & Non Integral Accounts aaaa aaaa aaaa

    6 Reconciliation aaaa aaaa aaaa

    7 Contract Costing aaaa aaaa aaaa

    8 Operating Costing aaaa aaaa aaaa

    9 Process Costing aaaa aaaa aaaa

    10 Joint Products & By Products aaaa aaaa aaaa

    11 Standard Costing aaaa aaaa aaaa

    12 Marginal Costing : Normal aaaa aaaa aaaa

    13

    Marginal Costing :

    a) Determination of Cost of a product/ service under

    marginal costing method, determination of cost of

    finished goods, work-in-progress

    b) Short term decision making using the above

    concepts (basic level)

    aaaaaaaa

    aaaa

    14 Budgetary Control aaaa aaaa aaaa

    15 Theory aaaa aaaa aaaa

    16 Activity Based Costing aaaa aaaa aaaa

    Sr. No. Chapter name JKSC

    Notes

    Practice

    ManualRTP

  • Paper 3 (A) Costing (Marks 50) (NEW COURSE 100MARKS)

  • Grade Chapter nameNov.

    09

    May

    -10

    Nov.

    10

    May

    11

    Nov.

    11

    May

    12

    Nov.

    12

    May

    -13

    Nov.

    13

    May

    14

    Nov.

    14

    May

    15

    Nov.

    15

    May

    16

    Nov.

    16

    May

    17

    Cost Sheet & Basic Concept

    Standard Costing

    Marginal Costing

    Marginal Costing :

    a) Determination of Cost of a

    product/ service under

    marginal costing method,

    determination of cost of

    finished goods, work-in-

    progress

    b) Short term decision making

    using the above concepts

    (basic level)

    Budgetary Control

    Material Cost

    Labour Cost

    Overheads / Absorption

    Contract Costing

    Process Costing

    Activity Based Costing

    Total

    A

    2 2 4 4 4 4 0 0 0 10 4 8 6 8 0 12

    8 15 5 0 8 8 6 5 8 8 0 8 4 8 8 5

    17 5 8 0 5 6 8 5 8 5 5 5 5 5 13 8

    5 0 0 0 6 5 4 7 4 4 8 5 8 0 0 8

    3 2 5 5 4 4 5 4 5 8 5 0 0 4 5 2

    3 3 4 9 5 8 5 6 8 0 4 0 5 0 0 5

    0 5 8 12 8 5 8 4 8 4 4 8 16 5 0 0

    2 0 8 4 4 8 4 0 2 8 8 4 8 4 0 4

    8 8 8 0 8 8 4 10 4 8 8 0 8 8 0 8

    48 40 50 34 52 56 44 41 47 55 42 30 60 42 26 52

    PTO

  • Grade Chapter nameNov.

    09

    May

    -10

    Nov.

    10

    May

    11

    Nov.

    11

    May

    12

    Nov.

    12

    May

    -13

    Nov.

    13

    May

    14

    Nov.

    14

    May

    15

    Nov.

    15

    May

    16

    Nov.

    16

    May

    17

    Integral & Non Integral

    Reconciliation Statement

    Operating Costing

    Joint Products & By

    Products

    Total

    B&

    C

    0 2 0 12 8 4 0 0 5 0 8 4 0 8 0 8

    4 0 8 0 0 0 8 4 0 5 0 0 0 0 8 0

    2 8 0

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