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Live Revision Classes (Final)

Date Session Name of the Name of the Expert - CCM


Time Subject Faculty
nd
22 April, 7am - Inaugural session 7:00 till 7:05 AM: Inaugural Address by Chairman, BoS(Academic)
2020 7:30am 7:05 till 7:15 AM: Welcome Address by Hon’ble Vice President, ICAI
7:15 till 7:25 AM: Welcome Address by Hon’ble President, ICAI
7:25 till 7:30 AM : Vote of Thanks by Vice-Chairman, BoS(Academic)
22 nd April, 7:30am - Paper 8- Indirect · Introduction to GST CA. Abhishek Garg
2020 10am Tax Laws · Supply under GST
· Charge of GST
· Exemptions from GST

· Place of supply CA. Rajendra Kumar P


7pm - 9pm · Time of supply
23 rd April, 7am - Paper 8- Indirect · Value of supply CA. Abhishek Garg
2020 10am Tax Laws · Input tax credit
· Registration

· Tax invoice, credit and debit notes


7pm - 9pm · Accounts and records; E-way bill
· Payment of tax including TDS and
TCS
· Returns
24 th April, 7am - Paper 8- Indirect · Import and export under GST CA. Abhishek Garg
2020 10am Tax Laws · Refunds
· Job work
· Liability to pay tax in certain cases
· Advance ruling

· Assessment and audit


7pm - 9pm · Inspection, search, seizure and
arrest
· Demands and recovery
· Offences and penalties
· Appeals and revisions
· Miscellaneous provisions

25 th April, 7am - Paper 8- Indirect · Computational problems of GST CA. Abhishek Garg
2020 10am Tax Laws · Levy of and exemptions from
customs duty

7pm - 9pm · Types of duty


· Classification of imported and
export goods
26 th April, 7am - Paper 8- Indirect · Valuation under the Customs Act, CA. Abhishek Garg
2020 10am Tax Laws 1962
· Importation, exportation and
transportation of goods
7pm - 9pm
· Duty drawback
· Refund
· Foreign Trade Policy
27 th April, 7am - Paper 1- Financial - Ind AS 103 ‘Business CA Achal Jain CA. M P Vijay Kumar
2020 10am Reporting Combination’ and Consolidation of
financial statements (Ind AS 110,
Ind AS 111 and Ind AS 28)
7pm - 9pm
- Consolidation of financial
statements (Ind AS 110, Ind AS 111
and Ind AS 28)

28 th April, 7am - Paper 1- Financial - Ind AS 109 ‘Financial Instruments’ CA Achal Jain
2020 10am Reporting

- Ind AS 32 ‘Financial Instruments :


7pm - 9pm Presentation’

29 th April, 7am - Paper 1- Financial - Ind AS 16 ‘Property, Plant and CA Alok Garg
2020 10am Reporting Equipment’, Ind AS 40 ‘Investment
Property’ and Ind AS 38 ‘Intangible
Assets
7pm - 9pm
- Ind AS 36 ‘Impairment of Assets’
and Ind AS 105 ‘Non-current
Assets Held for Sale and
Discontinued Operations’

30 th April, 7am - Paper 1- Financial - Ind AS 12 ‘Income Taxes’ and Ind CA Alok Garg
2020 10am Reporting AS 21 ‘The Effects of Changes in
Foreign Exchange Rates’
- Ind AS 102 ‘Share Based
Payment’
1st May, 7am - Paper 1- Financial - Ind AS 115 ‘Revenue from CA Achal Jain
2020 10am Reporting Contracts with Customers’
- Ind AS 116 ‘Lease
30 th April 7 pm to 9 Paper 4: - Appointment and Qualifications of CA. Anil Sharma CA. Chandrashekhar
2020 pm Corporate Directors Vasant Chitale
& '- Appointment and remuneration of
Economic laws Managerial Personnel
[including references to SEBI
(LODR) Regulations, 2015]
1st May 7 pm to 9 Paper 4: - Meetings of Board and its powers CA. Anil Sharma
2020 pm Corporate [including references to SEBI
& (LODR) Regulations, 2015]
Economic laws
2nd May 7am - Paper 4: - Prevention of Money Laundering CS. Reema Jain
2020 10am Corporate Act, 2002,
& - Arbitration and Conciliation Act,
Economic laws 1996,
- SARFAESI Act, 2002 CA. Anil Sharma
7 pm to 9
pm - Inspection, inquiry and
Investigation
-Prevention of Oppression and
Mismanagement
3rd May 7am - Paper 4: - Insolvency and Bankruptcy Code, CS. Reema Jain
2020 10am Corporate 2016,
& - Foreign Exchange Management
Economic laws Act, 1999,
- Foreign Contribution Regulation CA. Anil Sharma
7 pm to 9 Act, 2010
pm
- Compromises, Arrangements and
Amalgamations
- Registered valuer
- Miscellaneous Provisions of the
Companies Act, 2013

4th May, 7am - Paper 1- Financial - Ind AS 113 ‘Fair Value CA. Achal Jain
2020 10am Reporting Measurement’
- Ind AS 37 ‘Provisions, Contingent
Liabilities and Contingent Assets’
7pm - 9pm
- Ind AS 19 ‘Employee Benefits’
5th May, 7am - Paper 1- Financial - Ind AS 33 ‘Earnings per Share’ CA. Achal Jain
2020 10am Reporting - Ind AS 20 ‘Accounting for
Government Grants and Disclosure
of Government Assistance’

7pm - 9pm - Ind AS 108 ‘Operating Segments’


6th May, 7am - Paper 5- Strategic Chapter 1: Introduction to Strategic CA Meena Verma CA. Pramod Kumar Boob
2020 10am Cost Management Cost Management
- What is Strategic Cost
Management
- Component of Strategic Cost
Management
- Strategic Frameworks for Value
7pm - 9pm Chain Analysis
- The Value chain approach for
assessing competitive advantage
7th May, 7am - Paper 5- Strategic Chapter 3: Lean System and CA Meena Verma
2020 10am Cost Management Innovation
- JIT
- Kaizen Costing
- 5S
- TPM
- Cellular Manufacturing
- Six Sigma
- Process Innovation
- BPR

7pm - 9pm Chapter 4: Cost Management


Techniques
- Cost Control & Cost Reduction
- Target Costing
- Value Analysis
- Life Cycle Costing
- Pareto Analysis
- Environmental Management
Accounting
8th May, 7am - Paper 5- Strategic Chapter 5: Cost Management for CA Meena Verma
2020 10am Cost Management Specific
- Power Sector
- Agriculture Sector
- IT Sector
Chapter 6: Decision Making
- CVP Analysis
- Short Term Decision Makin

7pm - 9pm Chapter 7: Pricing Decision


- Theory of pricing
- Profit Maximisation Model
- Pricing under different Market
Structure
- Principle of Product Pricing
- Pricing Methods
- Strategic pricing of new product
- Pricing and product life cycle

9th May, 7am - Paper 5- Strategic Chapter 9: Divisional Transfer CA Meena Verma
2020 10am Cost Management Pricing
- Transfer pricing method
- Proposal for resolving Transfer
Pricing Conflict
7pm - 9pm
Chapter 8: Performance
Measurement & Evaluation
- Divisional Performance Measures
- Benchmarking Scheme
- Performance Measurement in the
not for profit sector
10 th May, 7am - Paper 5- Strategic Chapter 10: Strategic Analysis of CA Meena Verma
2020 10am Cost Management Operating Income
- Strategic Profitability Analysis
- DPP analysis through ABC
- CPA through ABC
- Activity Based Cost Management
- Activity Based Budgeting Chapter
Chapter 11: Budgetary Control
- Feedback & Feed forward Control
- Behavioural Aspect of Budgetary
Control
- Participation in Budget Setting
- Beyond Budgeting
7pm - 9pm
Chapter 12: Standard Costing
- Planning & Operational Variances
- Learning Curve Impact on
Variances
- Variance analysis in ABC
- Variance analysis in advanced
manufacturing/High tech firm
th
11 May, 7am - Standard Costing
Paper 2- Strategic - Introduction in Public Sector CA Ashish Gupta
and Risk CA. Anil Satyanarayan
2020 10am Financial Management Bhandari
Management
CA. Suushant
7pm - 9pm - Security Analysis and Valuation Arora
12 th May, 7am - Paper 2- Strategic - Security Valuation and CA Ashish Gupta
2020 10am Financial Securitisation
Management
CA. Suushant
7pm - 9pm - Portfolio Management Arora

13 th May, 7am - Paper 2- Strategic - Derivatives CA Ashish Gupta


2020 10am Financial
Management
- Interest Rate Risk Management CA. Suushant
7pm - 9pm Arora

14 th May, 7am - Paper 2- Strategic - Forex CA Ashish Gupta


2020 10am Financial
Management
- International Finanical CA. Suushant
7pm - 9pm Management Arora

15 th May, 7am - Paper 2- Strategic - Coporate Valuation and M&A CA Ashish Gupta
2020 10am Financial
Management
- Mergers and Acquisitions CA. Suushant
7pm - 9pm Arora
16 th May, 7am - Paper 3- - Professional Ethics CA Amarjit Chopra CA. Shriniwas Yeshwant
2020 10am Advanced Auditing CA Achal Jain Joshi
and Professional CA Karuna
Ethics Bhansali
- Liabilities of Auditor
7pm - 9pm
17 th May, 7am - Paper 3- - Company Audit CA Amarjit Chopra
2020 10am Advanced Auditing CA Achal Jain
and Professional CA Karuna
Ethics Bhansali
- Audit of CFS
7pm - 9pm - Audit Committee & Corporate
Governance
18 th May, 7am - Paper 3- - Misc Audits (Audit under Fiscal CA Amarjit Chopra
2020 10am Advanced Auditing Laws, Audit of Banks, Insurance CA Achal Jain
and Professional Company & NBFCs) CA Karuna
Ethics Bhansali

7pm - 9pm - Misc Audits (Audit under Fiscal


Laws, Audit of Banks, Insurance
Company & NBFCs)

19 th May, 7am - Paper 3- - Peer Review and Quality Review CA Amarjit Chopra
2020 10am Advanced Auditing - Due Diligence, Investigation and CA Achal Jain
and Professional Forensic Audit CA Karuna
Ethics Bhansali

7pm - 9pm - Internal Audit, Management and


Operational Audit
- Audit of PSUs
20 th May, 7am - Paper 3- - Auditing Standards, Statements CA Amarjit Chopra
2020 10am Advanced Auditing and Guidance Notes (Overview of CA Achal Jain
and Professional Auditing Standards, Audit Planning, CA Karuna
Ethics Strategy and Execution, Risk Bhansali
Assessment and Internal Control
7pm - 9pm and Audit Report)

21 st May, 7am - Paper 7- Direct -International


Auditing Standards,
TaxationStatements CA Manish Dafria CA. G Sekar/ CA. N. C.
2020 10am Tax - Transfer Pricing Hegde
&
International
Taxation International Taxation
7pm - 9pm - Non- resident taxation
- Double taxation relief
- Advance rulings
- Equalisation levy

22 nd May, 7am - Paper 7- Direct Direct Tax Laws CA Manish Dafria


2020 10am Tax - Profits and gains from business
& and profession
International
Taxation
7pm - 9pm - Capital gains
- Income from other sources
- Income of other persons included
in assessee’s total income
ss 7am - Paper 7- Direct - Set off or carry forward and Set off CA Manish Dafria
10am Tax of losses
& - Deductions from gross total
International income
Taxation
7pm - 9pm
- Assessment of companies
- Assessment of charitable and
religious trusts

24 th May, 7am - Paper 7- Direct - Assessment of various entities CA Ridhima Bhatia


2020 10am Tax (other than companies), including
& business trusts, securitisation
International trusts, investment fund etc.
Taxation

7pm - 9pm - Deduction, collection and


recovery of tax

25 th May, 7am - Paper 7- Direct - Assessment procedure CA Ridhima Bhatia


2020 10am Tax - Appeals and Revision
&
International
Taxation - Settlement of tax cases
7pm - 9pm - Penalties
- Offences and prosecution

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