Announcement
Study Materials for Final (Old) Course Students
The students of Final (Old) Course are advised to follow the study materials as
mentioned herein below in respect of the different subjects -
Paper 1: Advanced
Accounting
The study material for Final (Old) Course (2008
edition) should be read alongwith the
Supplementary Study Material prepared and hosted
on the website in April, 2010.
Paper 2: Management
Accounting and Financial
Analysis
The study material for Final (New) Course Paper 2:
Strategic Financial Management ( 2010 edition)
should be followed.
Paper 3: Advanced
Auditing
The study material for Final (New) Course Paper 3:
Advanced Auditing and Professional Ethics ( 2010
edition) should be read with the exception of the
following chapters –
1. Consolidated Financial Statements
2. Sarbanes Oxley Act (SOX)
Paper 4: Corporate Laws
and Secretarial Practice
The study material for Final (Old) Course ( 2007
edition) should be followed. The chapters on SEBI
(ICDR) Regulations, 2009, Competition Act, 2002 as
amended by the Amendment Act, 2009 have to be
studied from the study material of the Final (New)
Course Paper 4: Corporate and Allied Laws (March
2010, edition).
These chapters have also been hosted on the
website of the Institute.
Paper 5: Cost
Management
The study material for Final (New) Course Paper 5:
Advanced Management Accounting (2010 edition)
should be followed with the exception of the
following two chapters –
1. Time Series Analysis; and
2. Test of Hypothesis
Paper 6: Management
Information and Control
Systems
The study material of Final (Old) Course (November,
2008 edition) has to be followed. Chapter 16 on
Information Technology Act has been revised and
the same has been hosted on the website.
Paper 7: Direct Taxes The study material for Final (New) Course Paper 7:
Direct Tax Laws (A.Y.2010-11) is relevant for the
Final (Old) Course also, with the exception of the
following chapters –
1. Chapter 12 on Inter-relationship between
accounting and taxation
2. The portion relating to Ethics in Taxation(14.4) in Chapter 14.
Paper 8: Indirect Taxes The study material for Final (New) Course Paper 8:
Indirect Tax Laws [as amended by the Finance
(No.2) Act, 2009] is relevant for the Final (Old)
Course also, with the exception of the following
chapters –
1. Chapter 16 of Section C on Inter-relationship
between accounting and taxation
2. Chapters 6 to 12 of Section B relating to VAT.