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Welcome
Welcome to our CA Final classes on Financial Reporting (Accounts).

We thank you for your confidence shown in our classes. We assure you that we will be
performing our best to deliver concepts, contents, and quality in paper of Financial Reporting.
These Batches are best suited for students appearing in examinations to be held in May 2019 to
May 2020 for Financial Reporting New Course in CA Final. You may need Amendment class or
Gap Fill Classes (1 to 3) for your Exams.

Before we begin our journey, let us pledge to attain success and excellence in India’s Top
Accountancy Examination.
Through this Planner we wish to communicate little about our forthcoming journey.

Objective of Classes

Success in Paper of Financial Reporting through Perfection and Excellence in

Accounting Standards, including Ind AS (IFRS) and Accounting Topics.
While knowledge enrichment is a must, examination orientation should not be

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compromised.

Process
You are being given following books
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A) Financial Reporting (Main Book) Book No. 8582A
This book contains topics covered in new syllabus. This is in nature of a Question Bank complied
from Study Material of ICAI, Past Examination Questions, RTP of ICAI, Bulletin of ICAI
on Transition, Diploma IFRS Questions, Questions from ACCA, Educational Materials Ind
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AS by ICAI and various questions from other books etc.

B) Text of Ind AS: (Book No. 8582B)
This is just bare text of updated Ind AS for Reference purpose only
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Methodology in the Class

Our Batch will take about 100 classes.
Apart From above 100 classes, additionally 20 hours content will be given on AVA (Laptop
Required). This will cover 100% of course for CA Final.

Note: There can be few disruptions due to technology or other reasons, beyond our control
for which prior information may be given if possible through SMS. Students are advised to
download ALDINE APP for getting updates.
(How to use LMS is given inside cover page of main book)

Few H.W questions will be done in class and solutions for few will be given for remaining
Questions on LMS.

Solutions of Main FR Book are available on in book itself.

Since you have joined classes, necessary knowledge will be imparted through classes. While
attending classes, you would get a detailed knowledge of the topics, concepts and syllabus in
Financial Reporting.
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In these class, the you will gain an overall idea of:

 the topics of study in each subject,
 the nature of problems in each topic,
 the methods applied to solve problems, and
 the pattern of previous examination question
 Taking notes of important points for theory and practicing problems in various topics
from Study Papers and Reference Books.
 If you miss any class use AVA as backup facility. (Details are printed in main FR Book)
(Only selected classes are available as backup check aldine.edu.in calendar for more
information).

Use of Technology
Students will be given access to LMS of Aldine which will provide support
while taking classes and post completion of classes.

LMS has:
1. Certain solutions of HW questions.
2. Mock Tests & Quiz Tests.

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3. Videos of few concepts and solutions.
4. Slides (notes dictated in class) as written by teacher in class.

Methodology at Home
While at home practice self-discipline for following
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 Revise Class Notes given by us.
 Practicing problems covered in class.
 Practice Problems given in H.W. These questions may be discussed in class next day.
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 Improving notes taken already.

What to bring in class?

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Main Book provided by us.

Material supplied is more than sufficient.
Class Register
All points /concepts will be dictated in classes and sufficient number of practical
problems will be solved.
H.W.
You will be given selected questions for your self-practice. Certain H.W question will be
solved in class, so that you can match with your solutions and ask any queries. Therefore
you are requested to bring HW/CW register in class. Such question will be solved within
class about 30—40 minutes before scheduled ending time or in beginning of class.
Highlighter
Use highlighter for giving any special effect to any point/concept which you consider
important.
Calculator

Always mark good questions while problem solving and make brief notes on that
question for reference.
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Please note
1. USE OF MOBILE PHONE IS NOT ALLOWED IN CLASS ROOMS
2. Break is generally allowed for 10 minutes after 2 hrs.
3. Classes start on time, hence be punctual.
4. You are suggested to bring clean drinking water along with
5. All notes are dictated in English though explanations are generally in Hindi.
For Your Safety
1. Always move in Groups while coming to classes.
2. Cooperate with security staff.
3. While seated, see exit gates near your seat.
4. First Aid Box is available at your Centre.

All the Best, Happy Learning!

CA
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CA FINAL - FINANCIAL REPORTING – 35TH EDITION (45TH BATCH)

BOOK NO. 8582A
LIST OF IMPORTANT QUESTIONS
CHAPTER
TOPIC IMPORTANT QUESTION
S

1 Guidance Note 1, 2, 4, 5
5,6,7,8,11,20,22,24,25,27,29,31,32,34,35,36,38,
Consolidation of
2 40,44,50,52,57,59,62,64,67,70,74,75,80,82,85,
Financial Statements
86,88,90,93,95,99,106,107.
3 Ind AS 103 5,7,8,10,13,16,17,19,20,21,23,24,25,26,32.

4 (I) Ind AS 1 1,3,4,7,9,11,14,17.

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II Ind AS 8 1,2,3,4,5.

III Ind AS 10 2,4,6,8

IV Ind AS 23 2,3,5,7.
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V Ind AS 33 1,4,7,8.

5 (I) AS 15 3,11,14,15,18,24,26.
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II AS 25 1,3,5,6,10,17,20,21,27.
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III AS 28 8,9,11,16,18,20,22,25.

IV AS 21 1,2,4,5,7,8,10,16,28,29.

V AS 23 2,3.

VI AS 27 1,2,3.

7 (I) Ind AS 2 2,6,8,9.

II Ind AS 7 1,2,3,4

III Ind AS 11 1,5,7,8,10,11.

IV Ind AS 12 1,3,5,10,13,26,27,29,30,31,36,39,42.

V Ind AS 16 1,2,4,7,9,15,18,24,26,29.

VI Ind AS 17 1,3,6,7,10,17,23,26,32.
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VII Ind AS 18 3,7,9,10,17,18,20,23,28,34,39

VIII Ind AS 19 1,5,6,10,13,22.

IX Ind AS 20 1,3,5,10,13.

X Ind AS 21 1,3,4,8,9,14.

XI Ind AS 24 1,2,3,7.

XII Ind AS 34 1

XIII Ind AS 36 1,3,8,11,13,19,21,23,24,25,26,28,30,33,36,42.

1,5,6,9,12,14,15,20,22,23,25,28,35,37,40,43,45,
XIV Ind AS 37
48, 52,54,58.
XV Ind AS 38 3,4,8,10,12,14,18,23,24,27,28,30.

XVI Ind AS 40 1,6,8,9,11.

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XVII Ind AS 41 2,3,4.

XVIII Ind AS 101 1,4.

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XIX Ind AS 104 NA

XX Ind AS 105 1,3,7,8,11.

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XXI Ind AS 106 NA

XXII Ind AS 108 1,2,3,6,10.

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XXIII Ind AS 113 1,2,3

XXIV Ind AS 114 1,2

1,2,6,9,10,12,14,16,17,23,27,30,31,33,34,36,37,
40,42,44,48,50,53,55,56,57,59,61,67,69,72,76,7
8 Financial Instruments 8,81,83,84,86,90,91,92,97,100,102,105,106,110,
111,112,116,120,121,124,125,129,130,132,139,
143,147,155,157,162,165,172,176,177,179.
9 Ind AS 102 1,3,5,7,10,11,17,19,21,22,25,30.
Carbon Credit
10 1,3,6.
Accounting
11 E Commerce 1,2,3,5.
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Accounting

12 (i) Integrated Report 1,2,3.

Corporate Social
12 (ii) 1,3,5,8,10,12.
Reporting
Human Resource
12 (iii) 9,11,12,13,16,17,19,20,21.
Accounting
Value Added
12 (iv) 1,2,4,5,6,8,9,13,14.
Statements

How to attempt Questions ?

To start question

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See requirement to the question and focus on it. If needed make working notes It is not
important that working notes should be at the end of solutions. We can make working
notes in between main solutions

(a) In case of Case study based questions

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(i) In Para 1 Give reasoning, Ind AS or AS no, para no. Related to question
(ii) In Para 2 Relate it to facts of question
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(iii) In Para 3 Give conclusion

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(b) In case of Practical questions

(i) If you are Unable to understand question - Make timeline of question and start
attempting
(ii) If Any point in question is not clear - Start doing question, try relating that point to
completed part of solutions
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REVISION SHEET
I) First Revision*

(a) Study from Class work copy / class notes and Refresh important concepts marked
during classes.
(b) View all small videos concepts on LMS. Mark them relevant for next revision if you
feel relevant
(c) Solve all questions Marked as Good (List Attached).
(d) Mark those questions where you are committing errors.

II Subsequent Revisions**

(a) Read class notes again and see all relevant videos.
(b) Solve / check Marked as good Questions & those Where your had committed
errors while doing 1st Revision or subsequent Revision.
(c) Go through theory of account AS and IND-AS from Class Workbook.

III In Final Revision***

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(a) Read theory and revise concepts
(b) Re-check questions where you had made errors or were marked as Good.
(c) Check RTP of ICAI.
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PLANNER
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Exams in
Study Plan November November
May 2019 May2020
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2019 2020
First
March 2019 March 2019 March 2019 March 2019
Revision*
Subsequent September September
April 2019 June 2019
Revision A** 2019 2019
Subsequent September December
December 2019
Revision B** 2019 2019
Subsequent
March 2020 June 2020
Revision C**
Subsequent September
Revision D** 2020
Final
April 2019 October 2019 April 2020 October 2020
Revision***

Note: Attend amendment classes at Aldine Centre. Please check RTP of ICAI, Exam
Questions of ICAI not attempted in classes and give Mock Test of ICAI.
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Pre Exam Day

(a) Go through class notes

(b) Go through Important questions
(c) Go through Theory
Check definitions, para no. of AS or any other thing considered relevant.

During Exam

(a) Read question paper carefully

(b) Arrange order for doing questions. It is advised to do question no. 1 and 7 first,
followed by questions having sub parts. Comprehensive questions should be done
at the end. Always prefer doing short questions first.
(c) Give your best based on what you know

Caution

(a) Maintain Proper hand writing

(b) Give Proper working notes and formats (particulars, debit DR, Credit, CR is not to be

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written)
(c) Do proper tagging, marking of completed questions on answer book.
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All the Best
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