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Thursday, 30 October 2014

CA FINAL Income Tax Fast Track Quick Revision

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Few days are left in CA Exams and its crucial to do revision from short and easy notes. The main concern students have is how to cover Income Tax in such short period so as to give time to other subjects as well. CA GYAN GURU is now presenting you its another Fast Track revision notes of Income Tax (earlier we published IT Fast Track Notes), these notes are prepared by CS K.K.AgrawaL


 If you guys have any query or have any suggestion for us, please write it in the below comments, it will be highly appreciated. Also give your valuable feedback about the page and the post. If you have trouble downloading inform us by commenting below, we will try to solve the problem as soon as we can.

Tuesday, 21 October 2014

CA SERVICE TAX NOTES IN ONE PAGE

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Friends, today I have come with the Important notes of Service Tax in one page. In this post you can download the 100% free notes of 50 mars taxation paper of ca final stage of Chartered Accountancy Course. These notes are exclusively amended for the november 2014 exams. All the relevant amendment are incorporate in this file.

At last day this one page file wil ensure 50 marks worth of revision in few minutes thereby reducing pressure. Hope you find it usefull

Sunday, 19 October 2014

CA Final 45 Sections of Companies Act 2013 notes – Munish Bhandari Sir

 LINK TO THE NOTES

 
 
Lots of students were asking on our FB Page for the notes of the sections applicable in November 2014 of new Companies Act.
So here i am giving you the notes of those 45 sections of Companies Act 2013 which will be applicable in CA Final November 2014 Exams (Rest companies act 1956, will be applicable)
If you guys have any query or have any suggestion for us, please write it in the below comments, it will be highly appreciated. Also give your valuable feedback about the page and the post. If you have trouble downloading inform us by commenting below, we will try to solve the problem as soon as we can.
 

ENTER YOUR EMAIL ID IN TOP RIGHT COLUMM TO RECEIVE UPDATES AND NOTES DIRECTLY ON YOUR MAIL BOX

 
 
 

Saturday, 18 October 2014

Financial Reporting Notes For CA Final Students


ICAI has compiled notes of CA Final Financial Reporting for November 2014 Exam Onwards. The Notes are complete and are in simple and easy language. The Financial Reporting Notes are based on CA Final New Course. The Chapters are : 
  1. ACCOUNTING STANDARDS AND GUIDANCE NOTES
  2. INTERNATIONAL ACCOUNTING STANDARDS, INTERNATIONAL FINANCIAL REPORTING STANDARDS, THEIR INTERPRETATIONS AND US GAAPs
  3. CORPORATE FINANCIAL REPORTING
  4. ACCOUNTING FOR CORPORATE RESTRUCTURING
  5. CONSOLIDATED FINANCIAL STATEMENTS OF GROUP COMPANIES
  6. ACCOUNTING AND REPORTING OF FINANCIAL INSTRUMENTS
  7. SHARE BASED PAYMENTS.

ISCA Important Topics for November 2014

 

LINK TO THE IMPORTANT QUESTIONS

 

 

Paper 6: Information Systems Control and Audit
[One paper: Three Hours – 100 marks]

Level of Knowledge :

Advanced knowledge.

Objectives:

To gain application ability of necessary controls, laws and standards in computerized Information system.

Contents:

1. Information Systems Concepts

General Systems Concepts – Nature and types of systems, nature and types of information, attributes of information.

Management Information System – Role of information within business

Business information systems –various types of information systems – TPC, MIS, DSS, EIS, ES
2. Systems Development Life Cycle Methodology

Introduction to SDLC/Basics of SDLC

Requirements analysis and systems design techniques

Strategic considerations : Acquisition decisions and approaches

Software evaluation and selection/development

Alternate development methodologies- RAD, Prototype etc

Hardware evaluation and selection

Systems operations and organization of systems resources

Systems documentation and operation manuals

User procedures, training and end user computing

System testing, assessment, conversion and start-up

Hardware contracts and software licenses

System implementation

Post-implementation review

System maintenance

System safeguards

Brief note on IS Organisation Structure
3. Control objectives

(a) Information Systems Controls

Need for control

Effect of computers on Internal Audit

Responsibility for control – Management, IT, personnel, auditors

Cost effectiveness of control procedure

Control Objectives for Information and related Technology (COBIT)
(b) Information Systems Control Techniques

Control Design: Preventive and detective controls, Computer-dependent control, Audit trails, User Controls (Control balancing, Manual follow up)

Non-computer-dependent (user) controls: Error identification controls, Error investigation controls, Error correction controls, Processing recovery controls
(c) Controls over system selection, acquisition/development

Standards and controls applicable to IS development projects

Developed / acquired systems

Vendor evaluation

Structured analysis and design

Role of IS Auditor in System acquisition/selection
(d) Controls over system implementation

Acceptance testing methodologies

System conversion methodologies

Post implement review

Monitoring, use and measurement
(e) Control over System and program changes

Change management controls

Authorization controls

Documentation controls

Testing and quality controls

Custody, copyright and warranties

Role of IS Auditor in Change Management
(f) Control over Data integrity, privacy and security

Classification of information

Logical access controls

Physical access controls

Environmental controls

Security concepts and techniques – Cryptosystems, Data Encryption Standards (DES), Public Key Cryptography & Firewalls

Data security and public networks

Monitoring and surveillance techniques

Data Privacy

Unauthorised intrusion, hacking, virus control

Role of IS Auditor in Access Control
4. Audit Tests of General and Automated Controls

(a) Introduction to basics of testing (reasons for testing);
(b) Various levels/types of testing such as: (i) Performance testing, (ii) Parallel testing, (iii) Concurrent Audit modules/Embedded audit modules, etc.
5. Risk assessment methodologies and applications:

(a) Meaning of Vulnerabilities, Threats, Risks, Controls, (b) Fraud, error, vandalism, excessive costs, competitive disadvantage, business, interruption, social costs, statutory sanctions, etc. (c) RiskAssessment and Risk Management, (d) Preventive/detective/corrective strategies
6. Transfer pricing

(a) Fundamentals of BCP/DRP, (b) Threat and risk management, (c) Software and data backup techniques, (d) Alternative processing facility arrangements,(e) Disaster recovery procedural plan, (f) Integration with departmental plans, testing and documentation, (g) Insurance
7. An over view of Enterprise Resource Planning (ERP)
8. Information Systems Auditing Standards, guidelines, best practices (BS7799, HIPPA, CMM etc.)
9. Drafting of IS Security Policy, Audit Policy, IS Audit Reporting – a practical perspective
10. Information Technology Act, 2000