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Monday, 4 August 2014

SECTION 80C EASY NOTES FOR CA IPCC AND CA FINAL

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Sunday, 3 August 2014

All Accounting Standards Notes

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AS 1 Disclosure of Accounting Policies
  AS 2 Valuation of Inventories
  AS 3 Cash Flow Statements
  AS 4 Contingencies and Events Occuring after the Balance Sheet Date
 
  AS 6 Depreciation Accounting
  AS 7 Construction Contracts (revised 2002)
  AS 9 Revenue Recognition
  AS 10 Accounting for Fixed Assets
  AS 11 The Effects of Changes in Foreign Exchange Rates (revised 2003),
  AS 12 Accounting for Government Grants
  AS 13 Accounting for Investments
  AS 14 Accounting for Amalgamations
  AS 15 Employee Benefits (revised 2005)
  AS 16 Borrowing Costs
 
  AS 18 Related Party Disclosures
  AS 19 Leases
 
AS 20 Earnings Per Share
  AS 21 Consolidated Financial Statements
  AS 22 Accounting for Taxes on Income.
  AS 23 Accounting for Investments in Associates in Consolidated Financial Statements
  AS 24 Discontinuing Operations
  AS 25 Interim Financial Reporting
  AS 26 Intangible Assets
  AS 27 Financial Reporting of Interests in Joint Ventures
  AS 28 Impairment of Assets
  AS 29 Provisions,Contingent` Liabilities and Contingent Assets

Income Tax Summary Notes for ca final

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THE NOTES CONTENTS:
❖ INCOME UNDER THE HEAD BUSINESS/PROFESSION
❖ INCOME UNDER THE SALARY
❖ INCOME UNDER THE HEAD CAPITAL GAINS
❖ AGRICULTURAL INCOME
❖ CLUBBING OF INCOME
❖ INCOME UNDER THE HEAD OTHER SOURCES
❖ DEDUCTION OF TAX AT SOURCE
❖ SET OFF AND CARRY FORWARD OF LOSSES
❖ PROVISIONS FOR FILING OF RETURN OF INCOME
❖ CHARITABLE TRUST/ RELIGIOUS TRUST
❖ IMPORTANT DEFINITIONS IN INCOME TAX ACT
❖ INCOME EXEMPT FROM INCOME TAX

CA Final Auditing Updated notes for November 2014 and May 2015 Exams

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CA Final SFM Theory Notes

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Level of Knowledge :

Advanced knowledge.

Objectives:

To apply financial management theories and techniques for strategic decision making.

Contents:

1. Financial Policy and Corporate Strategy

Strategic decision making framework

Interface of Financial Policy and strategic management

Balancing financial goals vis-� -vis sustainable growth.
2. Project Planning and Capital Budgeting

Feasibility study

Cash flow Projections – Impact of taxation, depreciation, inflation and working capital

Capital Budgeting Decisions – Certainty Equivalent approach, Evaluation of Risky Investment Proposals, Risk and Return analysis, Simulation and decision tree analysis, Sensitivity analysis, Capital Rationing, Adjusted Net Present Value, Replacement decisions, Application of Real Options in capital budgeting, Impact of inflation on capital budgeting decisions

Preparation of Project Report

Social cost benefit analysis.
3. Leasing decision including cross border leasing
4. Dividend Decisions

Dividend theories, Determinants of dividend policies.
5.
(a) Indian Capital Market

including role of various primary and secondary market institutions
(b) Capital Market Instruments

Financial derivatives – stock futures, stock options, index futures, index options

Option valuation techniques : Binomial model, Black Scholes Option Pricing Model, Greeks – Delta, Gamma, Theta, Rho and Vega

Pricing of Futures – Cost of carry model

Imbedded derivatives
(c) Commodity derivatives
(d) OTC derivatives

Swaps, Swaptions, Forward Rate Agreements (FRAs), Caps, Floors and Collors.
6 Security Analysis

Fundamental analysis – Economic analysis, Industry analysis and Company Analysis

Bond valuation, Price Yield relationship, Bond Price forecasting – application of duration and convexity, Yield curve strategies

Technical Analysis – market cycle model and basic trend identification, different types of charting, support and resistance, price patterns, moving averages, Bollinger Bands, momentum analysis.
7. Portfolio Theory and Asset Pricing

Efficient Market Theory – Random walk theory ; Markowitz model of risk return optimization

Capital Asset Pricing Model (CAPM)

Arbitrage Pricing Theory (APT)

Sharpe Index Model

Portfolio Management – Formulation, Monitoring and Evaluation

Equity Style Management

Principles and Management of Hedge Funds

International Portfolio Management.
8. Financial Services in India

Investment Banking

Retail Banking

On Line Share Trading

Depository Service.
9.
(a) Mutual Funds:

Regulatory framework, formulation, monitoring and evaluation of various schemes of Mutual funds, Money market mutual funds.
(b) Exchange Traded Funds.
10. Money Market operations
11.
(a) Foreign Direct Investment, Foreign Institutional Investment.
(b) International Financial Management

Raising of capital abroad – American Depository Receipts, Global Depository Receipts,

External Commercial Borrowings and Foreign Currency Convertible Bonds

International Capital Budgeting

International Working Capital Management.
12. Foreign Exchange Exposure and Risk Management

Exchange rate determination, Exchange rate forecasting

Foreign currency market

Foreign exchange derivatives – Forward, futures, options and swaps

Management of transaction, translation and economic exposures

Hedging currency risk.
13. Mergers, Acquisitions and Restructuring

Meaning of mergers and acquisition, categories, purposes

Process of mergers and acquisition – Identification and valuation of the target, acquisition through negotiation, due diligence, post – merger integration

Legal and regulatory requirements

Merger and Acquisition agreement

Reverse merger

Potential adverse competitive effects of mergers

Corporate Takeovers: Motivations, Co-insurance effect, Cross-border takeovers, Forms of takeovers, Takeover defenses

Going Private and Other Control Transactions: Leveraged Buyouts (LBOs), Management Buyouts (MBOs), Spin Offs and Asset Divestitures

Corporate Restructuring : Refinancing and rescue financing, reorganizations of debtors and creditors, Sale of assets, targeted stock offerings, downsizing and layoff programmes, negotiated wage give-backs, employee buyouts.

CA FINAL- Direct Tax November 2014 Case Summary

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Guys here i am giving you the CA Final Direct Tax Case Summary applicable for November 2014 exams. You can click on the image to download the notes

 

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Accounting standard 19,20,26 video lecture

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