BAK - CA Final & Inter

Important Topics for Inter LAW (Jan 25)

PRELIMINARY
• small co.  • Associate Co. • Listed Co.

INCORPORATION
• OPC • Sec 8 Co. 
• Sec 3A • Sec10A
• Sec 12  • Sec 16 • Sec19

PROSPECTUS
• Sec 31 • Sec 32 • Sec 27
• underwriting commission
• Sec 447

SHARE CAPITAL & DEBENTURE
• Sec 48 • Sec 52 • Sec 54
• Sec 66 • Sec 67 • Sec 68

CHARGES
• Sec 77, 79, 81, 85

MANAGEMENT & ADMINISTRATION
• Sec 88, 90 • Sec 96, 100
• Sec 101, 102, 103, 105
• Sec 111, 114, 115, 118

DIVIDEND
• Sec 124, 125, 126, 127

ACCOUNTS OF COMPANY
• Sec 131 • Sec 132 • Sec 134
• Sec 135 • Sec 138

AUDIT & AUDITORS
• Sec 139, 140, 141, 144

FORIEGN COMPANY
• Sec 379 • Sec 380 • Sec 392
• Sec 2(42)

Study as per your study plan. While studying give more focus to these topics.

If you are planning to skip any chapter then atleast just go through these sections if possible.

https://www.instagram.com/stories/bilal.ahmed._/3531720613411317247?utm_source=ig_story_item_share&igsh=cHZ5c2gxeDdnMXIz

Pass percentage and AIR 1, 2, 3👆

All the best for todays result ♥️♥️

https://www.instagram.com/reel/DC3XXnyp2UI/?igsh=MWxkMmg2cXB2MjNndQ==

It makes me happy to see students using our charts and getting the best out of them!

IBS May 24 Certified Copies of AIR 1,3,29,30 
Just glance through to understand writing style, etc.

(English) All IBS Notes & Strategy https://youtu.be/syQVshmef6E?si=Oc8m9-83082jywnA

(Hindi) All IBS Notes & Strategy https://youtu.be/Oi9TGYm31nc?si=NpMc9UAKyntWus9-

Gdrive link for all IBS material: https://drive.google.com/drive/folders/1V0iBtltOilI1sSGRW70d9NkyX-G8YLVz?usp=drive_link

AUDIT New Questions in Recent MTP , RTP & PYP.pdf

Here is the Planner of Audit for 1.5 Days

• 1st Priority Topics
• 2nd Priority Topics
• Last priority Topics

This also contains some important questions and topics which you must not skip. (If you are planning to skip any chapter, atleast just go through these questions once)

Rememeber no one can predict the question paper of ICAI. We have to be prepared in all sense (easy/avg/dificult).

The real flex is remembering why you started your journey and never going back or never giving up, no matter how hard your paper was.💪

Keep moving forward🏃‍♀️

You’ve prepared, you’ve persevered, and now it's time to show what you’re capable of. Stay calm, stay confident, and give it your best. Success is within reach—go make it yours.

All the Best ❤

Important Ind AS and Questions which are Expected for Nov 24 Exam

IND AS 2
• Question on Joint cost By product (calculating Closing Stock value of MP1 & MP2)

IND AS 7
• New question of MTP 1 (NOV 24)

IND AS 16
• Question on Decommissioning - revaluation model (An entity has a nuclear power plant...)

IND AS 23
• RTP may 23 (LT Ltd is in the process of constructing....)

IND AS 33
• Question to compute BEPS & DEPS , where no tax consequence on derivative loss (At 30 june, issued share capital of an entity.....)
• Question of opening retail site - 4 quarters
• Question on calculating subsidiarys & Groups BEPS & DEPS

IND AS 36
• Question where Goodwill is grossed up in proportionate share of NCI method

IND AS 41
• Question of Cow and new born calf
• Question of Goat slaughter and carcasses

IND AS 103
• Reverse Acquisition
• Step Acquisition
• Adjustment of revaluation of asset

IND AS 28
• Question on loss making associate

IND AS 108
• Limits of segment reporting
• Format question of preparing P/L & B/S

IND AS 109
• Question on Factoring (associated liabilty, continuing involvement asset)
• Question on financial guarantee (On 1st april, Sun ltd gaurantees...)

IND AS 115
• Nov 20 question (ABC Ltd supplies plastic buckets to wholesaler...)
• Customer loyalty programme (KK Ltd runs departmental store...)
• Cumulative catchup approach (growth Ltd..)

IND AS 116
• Question on lease denominated in foreign currency (Entity X is an Indian entity...)
• Sale and lease back
• Dealer Lessor

IND AS 113
• On 1st Jan, A Ltd assumes decommissioning liabilty.......calculate FV of asset retirement obligation

IND AS 102
• Question on Equity with cash alternative

ANALYSIS OF FS
• Master creator pvt Ltd....
• Deepak started a new Co. Softbharti Pvt ltd....

DO NOT SKIP FOLLOWING Ind AS
• IND AS 41  • IND AS 33 
• IND AS 37  • IND AS 10
• IND AS 10  • IND AS 41
• IND AS 1    • IND AS 24

CA Final : paper 1 FR

Items of OCI ☝️

CA Final : Format - Schedule III Division II

Here is the format for Balance sheet and Profit & loss a/c.

In addition some important points for MCQ are also given.

It will be useful in Paper 1 Financial Reporting for solving questions under the chapters:
- Consolidated FS and
- Analysis of FS

For paper 3 auditing -  Detailed format, Notes and SOCIE are to be referred from the material.

Thank me after EXAMS 😂

MCQ Questions and Keys - September 2024

Suggested ANSWER KEYS of MCQ released by ICAI for CA Foundation and Intermediate (Sep 24)

Link : https://www.icai.org/post/mcq-questions-keys-sep2024fnd-inter-exams

CA Final Nov 24 students

Here is the Google Drive link for Past Paper's, RTP's and MTP's, provided by ICAI (CA Inter & Final).

(no watermarks or ads)

You can directly download and take printouts from here.👇

https://drive.google.com/drive/folders/1ypSMO4QzzIPgoNtO6qt69lLQOgMBRWkj

Contents: (Inter and Final)
- May 24 :- • RTP  • MTP 1 • MTP 2 • PYP

- Sep 24 :- • RTP • MTP 1 • MTP 2

- Nov 24 :- • RTP  • MTP 1 • MTP 2


To download ADMIT CARD
Click this link 👉https://cdn3.tcsion.com//EForms/configuredHtml/1666/71730/login.html

𝐅𝐫𝐨𝐦 𝐄𝐱𝐚𝐦𝐬 𝐭𝐨 𝐄𝐱𝐩𝐞𝐫𝐢𝐞𝐧𝐜𝐞: 𝐀 𝐂𝐀 𝐉𝐨𝐮𝐫𝐧𝐞𝐲.


https://www.instagram.com/p/DBfv4X3TylU/?igsh=d2FzemN1c2E4OHJk

PGBP ADJUSTMENT SHEET

CA Final paper 4: Direct Tax and International taxation

Maximum adjustments have been compiled in a single page for last day revision ☝️ (approx. 140)

It is advised to take printouts in A3 page

Kindly make use of these resources, share your feedbacks and if you find any error please inform me 👍

Let's finish it off together 😍

👇👇NEW CHART 👇👇

CA Final Paper 4 -Direct Tax International taxation

Here is the Important PENALTIES -
• Study once from this pdf and
• Revise it again just before entering the exam hall.

CA Final - Paper 4 Direct Tax and international Taxation

Compiled All the Important Due Dates and Limits applicable for Nov 24 exam onwards (chapterwise)

It is prefered to take printouts in A3 page.

Kindly make use of these resources, share your feedbacks👍👍👍

CA Final paper 4: Direct Tax Laws and International Taxation

All TDS provisions for last day revision have been compiled in a SINGLE PAGE ☝️

It is advised to take printouts in A3 page

Kindly Share and support👍

For more charts and summaries follow ☝️

CA Final paper 4: Direct Tax Laws and International Taxation

All applicable Tax Rates have been compiled in a single page ☝️

It is advised to take printouts in A3 page

Kindly Share and support👍

Tomorrow is your chance to showcase all the hard work and dedication you've put in. Remember, CA exam is not just a test of knowledge, but also of your perseverance, focus, and belief in yourself. You've prepared for this, and now it's time to trust your preparation.

Stay calm, go in with confidence and give it your best shot. You’ve got this!

TIP: DO NOT COME OUT OF EXAM HALL WITHOUT ATTENDING FOR 100 MARKS

👍👍👍 ALL THE BEST 👍👍👍

PGBP ADJUSTMENT SHEET

CA Intermediate paper 3: Taxation (Income Tax) - Final students can also use it.

Maximum adjustments have been compiled in a single page for last day revision ☝️ (approx. 117)

It is advised to take printouts in A3 page

Kindly Share and support👍

CA Intermediate paper 3: Taxation (Income Tax)

All TDS provisions for last day revision have been compiled in a SINGLE PAGE ☝️

It is advised to take printouts in A3 page

Kindly Share and support👍

CA Intermediate paper 3: Taxation (Income Tax)

All TAX RATES for last day revision have been compiled in a SINGLE PAGE ☝️

It is advised to take printouts in A3 page

Kindly Share and support👍

CA Intermediate students (Sep 24)
Will be posting today 👇

• Tax rates compiled (single page)
• TDS sheet (single page)
• PGBP adjustment sheet

Here is the Google Drive link for Past Paper's, RTP's and MTP's, provided by ICAI (CA Inter & Final).

(no watermarks or ads)

You can directly download and take printouts from here.👇

https://drive.google.com/drive/folders/1ypSMO4QzzIPgoNtO6qt69lLQOgMBRWkj?usp=drive_link

Contents: (Inter and Final)
- May 24 :- • RTP • MTP 1 • MTP 2 • PYP

- Sep 24 :- • RTP • MTP 1 • MTP 2

- NOV 24 :- • RTP

Teaching is the one profession that creates all other professions.

HAPPY TEACHERS DAY.❤

To all those whose exams are nearby.

I know that we go through a lot during this journey, but we must keep moving forward.
I PROMISE YOU
you will look back on these days
and be so grateful you made it through
and you will see how much stronger
you are because of these days
and you will wake up feeling grateful
for another day everyday
and you will become someone you are so proud of.

Light always comes after darkness

👉 Follow 👈

Will be sharing all updates on my whatsapp channel as well:

‎Follow BAK - CA Final & Inter channel on WhatsApp: https://whatsapp.com/channel/0029VamcomFAYlURMoo3bI1I

Hi everyone,

I would like to thank each and everyone for their support and love. This keeps me motivated to prepare more contents to our CA students community.

I started this channel last year september, and now we have crossed 1300+ members.

We have been providing :
- Charts and Summaries for various subjects of CA Final And Inter
- Useful Resources and Tips for exams.
- Checklist for all the subjects
- RTP , MTP in one drive

Here is the List of available charts 👇

For CA Final
• Compilation of tax rates in a single page
• TDS chart
• Compilation of limits & due dates for DT
• Important penaties of DT
• Tax Audit chart
• Professional ethics all clauses in a single page
• List of sections, standards & CARO of Auditing
• Schedule III format - FR
• Items of OCI - FR
• GST returns - IDT

CA intermediate
• Compilation of tax rates in a single page
• TDS chart
• PGBP AAdjustment sheet
• List of sections , standards & CARO of Auditing
• GST returns


From next week onwards I will start posting the updated ones including all amendments and corrections.

I would also request everyone to give suggestions and feedbacks.

Also mention your requirements i.e which chart do you want me to prepare next.

I'm happy to help everyone, together lets succeed 👍

Key highlights of Direct tax (Budget 2024)☝️

https://www.instagram.com/reel/C9RXeiDJ7DC/?igsh=b2pmdDluMmZsODc3

12 years of journey (from 2012 to 2024)
Signing off
CA Bilal Ahmed Kabeer

Officially Result Date Declared ☝️

PGBP ADJUSTMENT SHEET

CA Intermediate paper 3: Taxation (Income Tax) - Final students can also use it.

Maximum adjustments have been compiled in a single page for last day revision ☝️ (approx. 117)

It is advised to take printouts in A3 page

Kindly Share and support👍