CA Study Notes (Inter, Final & Foundation)
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منشورات القناة
Repost from CA Divyesh Vaghela
Sharing a special personal moment with you all. ❤️
https://youtube.com/shorts/8jNwL8DEii8?si=3UVHPxh62yD0Gt-U
| 2 | ⚠️ IMPORTANT UPDATE FOR CA STUDENTS
Due to the recent NEET exam situation, Telegram is getting banned in India.
While this is temporary, there is uncertainty about how long it may continue in future.
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JOIN NOW SO YOU DON'T MISS ANYTHING:
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| 3 | Biggest Blunder by Institute!
Stop treating CA students like Experiment !
Must Read Full post and share it maximum👇
https://www.linkedin.com/posts/divyeshvaghela15_cafinal-icai-activity-7447049902028890112-d8bs?utm_source=share&utm_medium=member_desktop&rcm=ACoAAEBKGlYB1Q-I2G5bzV08_kimA-uxBk6A8Ys | 2 819 |
| 4 | Biggest Blunder by Institute!
Stop treating CA students like Experiment !
https://www.linkedin.com/posts/divyeshvaghela15_cafinal-icai-activity-7447049902028890112-d8bs?utm_source=share&utm_medium=member_desktop&rcm=ACoAAEBKGlYB1Q-I2G5bzV08_kimA-uxBk6A8Ys | 8 |
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| 8 | ✅ IBS - Very Important Exam Tips
👨🏻🎓 By CA Divyesh Vaghela
═══════ ♢.✰.♢ ═══════
➨ Don't waste too much time finding a similar case study. It shouldn't happen that questions are new but direct & easy, and content of the same could be easily found in ICAI module/other material you carry, but you run out of time.
Allocate a maximum 25 minutes overall to find a similar case studies.
➨ If it's new, first identify subject of question, then try to find which chapter it belongs to & then refer the ICAI module for the same.
➨ For Theory questions, search for the topic asked in the question from ICAI module index.
➨ For Practical questions, it's possible that it is taken from ICAI questions only. If unsure, quickly go through illustrations & TYK of relevant chapter.
➨ If any question is new & you can't answer, don't leave it completely blank. Write other relevant content of same topic & provide analysis, especially for theory.
➨ It's crucial to attempt 100% of the paper. Don't think that if you've found all the answers, it's okay to leave some marks of paper.
➨ In this exam, ICAI don't always give marks as per our expectations. I also expected 75 in eco law but ended up scoring 67. So this happens in open book paper.
ICAI don't give full marks in every que , but attempting full paper increases your chances of getting marks and this can really help you to score exemption.
From the start keep the same pace as paper will be very lengthy, so target to complete one case study in 50 minutes.
➨ To save time, Carry ICAI Module Index separately so that you won't need to open bulky module again & again during the exam.
https://t.me/Divyesh_Vaghela/1897
- Paper pattern - Attempt 4 CS out of 5
- MCQs 40 Marks - have to attempt in OMR
Just one last time! Give it your best shot 💪✨
All the Best! | 2 826 |
| 9 | ✨ Must Read this for IBS Paper
Scoring Strategy, Approach & Paper Analysis
👨🏻🎓 By CA Divyesh Vaghela
════════ ♢.✰.♢ ════════
👉 Paper Analysis
✅ Sep 25 Attempt – Questions directly from ICAI Module
Q3.7 – AFM – Forex – pg 10.68 – TYK 39
Q3.8 – FR – Ind AS 116 – PQ 73 – Q.2
Q4.7 – AFM – Forex – pg 10.56 – TYK 6
Q5.6 – SCPM – Standard Costing – pg 13.22 – Illustration 6
Q5.7 – IDT – Warehousing – pg 6.27 – TYK 4
✅ May 25 Attempt – Questions directly from ICAI Module
Q1.7 – AFM – Business Valuation – pg 13.24 – Illustration 5
Q2.8 – DT – Transfer Pricing – pg 24.106 – TYK 12
📝 Nov 24 Attempt
New Questions came
✅ May 24 Attempt – Entire paper was from ICAI Study Module
📌Eg. May 24 paper with ref. of ICAI SM
Q1.6 - IND AS 8 - same Illustration 2 (pg 4.15)
Q1.7 - Audit Reporting - Same TYU Q.3 (pg 7.97)
Q1.8 - SCMPE Chap 4 - Illustartion 5 (pg 4.35)
════════ ♢.✰.♢ ════════
🎯 Strategy to Score High in IBS
➨ Many Times Practical questions are picked directly from ICAI Illustrations & TYK.
Hence, carrying ICAI Study Module is mandatory.
It will be very useful for you if the same questions are asked from it.
➨ Even for theory subjects also,
Avoid summary notes, because we never know from which part ICAI can ask questions, and if you have ICAI exhaustive module, then you can find all questions from it.
📖 During Exam Follow this (for new questions):
First, identify the subject of descriptive question, then try to find which chapter it belongs to. Then, come to the ICAI module index and search for the topic asked in the question.
Before going to the exam, have a look at the ICAI Module index for theory & for practical subject to get idea of each chapter so that you can identify the chapter names & questions (practical TYK & Illustration) quickly during the exam.
For practical subject questions, ICAI may ask same questions from TYK & Illustrations given in the Module. So, for that also, take the module.
And if no repeated question comes then apply your knowledge & solve it.
For Practice, solve some of the questions from IBS Case Study Digest
✅ Also, take a Separate print of the ICAI Module Index so that you can quickly find the same without opening modules.
Here, I have Separately given all the ICAI Module Index.
https://t.me/Divyesh_Vaghela/1897
Law, SCMPE, Audit - Must take print of this ICAI Module index separately
🔖 Pro Tip:
Arrange everything neatly – attach sticky notes for faster access. | 2 196 |
| 10 | ✅ CA Final | ICAI Module Index for IBS :
Take separate prints of this so that in the exam, you don't have to open bulky ICAI module again and again.
Must Read this Strategy - Most Scoring Tips, Tackling new que & Use of ICAI Index
https://t.me/Divyesh_Vaghela/1905
═══════ ♢.✰.♢ ═══════
📍 FR :
https://t.me/Divyesh_Vaghela/1898
📍 AFM :
https://t.me/Divyesh_Vaghela/1899
📍 Audit :
https://t.me/Divyesh_Vaghela/1900
📍 DT :
https://t.me/Divyesh_Vaghela/1901
📍 IDT :
https://t.me/Divyesh_Vaghela/1902
📍 Law - Self-Paced :
https://t.me/Divyesh_Vaghela/1903
📍SCMPE - Self-Paced :
https://t.me/Divyesh_Vaghela/1904
💭 IBS Latest - Case Study Digest
https://t.me/Divyesh_Vaghela/1895
═══════ ♢.✰.♢ ═══════
𝕵𝖔𝖎𝖓 ➨ @Divyesh_Vaghela✅️
ĦΔPP¥ ŞŦỮĐ¥ Ҝ€€P ŞĦΔŘIŇG | 1 608 |
| 11 | ✅ CA Final || IDT Chapterwise Marks - Trend Analysis
👨🏻🎓 By CA Divyesh Vaghela
Chapterwise Weightage
(Included ICAI New Course Weightage also)
══════ ♢.✰.♢ ══════
📍Must watch video - IDT My 73 Marks Scoring Strategy & Detailed Guidance
https://youtu.be/SKgvQgEBI4s
➡️ All subjects Chapterwise Marks Weightage - Trend Analysis
https://t.me/Divyesh_Vaghela/1204 | 1 843 |
| 12 |  ➡️ IDT Most Important Topics & My 73 Marks Scoring Strategy | Divyesh Vaghela
Easiest way to get Sureshot Exemption | Chapterwise Trend Analyisis
Must Watch this
https://youtu.be/SKgvQgEBI4s
i have shared golden tips on how to score maximum marks in this short time. Do Watch video 👍 | 1 637 |
| 13 | Taking time to complete chapters?
I know it happens in DT — completing everything in 1.5 days is difficult.
Follow the question-wise pattern I’ve given,
https://t.me/Divyesh_Vaghela/1884
and try to finish first chapters in which you can score well. Keep PGBP for the end.
Focus on getting a conceptual understanding of every chapter, & revise concepts quickly once.
Don’t spend too much time on any one chapter.
Speed up!
You’re almost there.
A little more effort, & you’re going to rock!! ✨ | 1 773 |
| 14 | +2 ✅CA Final | DT Important Priority Topics
👨🏻🎓 By CA Divyesh Vaghela
💭 Must watch video : DT MOST SCORING STRATEGY - IN-DEPTH Analysis
══════ ♢.✰.♢ ══════
📍Chapterwise Marks - Trend Analysis
https://t.me/Divyesh_Vaghela/1204
💽 Question wise Pattern Analysis | 1 835 |
| 15 | HACK TO SCORE GOOD MARKS IN AUDIT
➡️ Some Common Keywords to be used in Audit Paper
👨🏻🎓 By CA Divyesh Vaghela
═════ ♢.✰.♢ ═════
- Limitation on scope of audit due to circumstances
- Inquiry of management and TCWG
- Internal control system
- Consider impact on audit opinion as per SA 705
- Alternate audit procedures
- Sufficient and appropriate audit evidence
- Compliance with laws and regulations
- Material misstatement
- Existence and completeness
- Independence, integrity, and objectivity of auditor
- Operating effectiveness of controls
- Auditor's responses to the assessed risks
- Assertions regarding transactions, balances, and disclosure
- Substantive procedures/test of details
- Compliance procedures/test of controls to be used while answering on further audit procedures
- Nature, timing, and extent of audit procedures
- Re-evaluate reliability and integrity of management
- Discuss the matter with those charged with governance
- Going concern considerations
- Analytical review procedures for financial statements and in relation to material transactions
🔗 Must Read - When to use such keywords
https://t.me/Divyesh_Vaghela/1879
══════ ♢.✰.♢ ══════
𝕵𝖔𝖎𝖓 ➨ @Divyesh_Vaghela✅️
ĦΔPP¥ ŞŦỮĐ¥ Ҝ€€P ŞĦΔŘIŇG❤️ | 1 505 |
| 16 | ✅CA Final | Audit Chapterwise Marks - Trend Analysis
👨🏻🎓 By CA Divyesh Vaghela
Chapterwise Weightage
& Included ICAI New Course Weightage also
➡️ All subjects Chapterwise Marks Weightage - Trend Analysis
https://t.me/Divyesh_Vaghela/1204
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⬅️ Audit Priority Topics
🔗 Common Keywords to Write
👁 Paper Analysis | 1 391 |
| 17 | ✅CA Final | Audit Important Priority Topics
👨🏻🎓 By CA Divyesh Vaghela
💭 Must watch video : AUDIT MOST SCORING STRATEGY - IN-DEPTH Analysis
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⬅️ Audit Common Keywords
https://t.me/Divyesh_Vaghela/1743
📍Chapterwise Marks - Trend Analysis | 1 490 |
| 18 | ✅CA Final | Audit Paper Analysis :
👨🏻🎓 By CA Divyesh Vaghela
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📍Chapterwise Marks - Trend Analysis
⬅️ Audit Priority Topics
🔗 Common Keywords to Write | 1 368 |
| 19 | 📡 For the Audit - Check this useful resources | 1 420 |
| 20 |  Direct Tax (Income Tax)
CA Inter & CMA Inter
May, June, Sept, Dec 2026 & Jan 2027 Exam
📍Finance Act 2025
📍Assessment Year 2026-27
DT - Validity
📌1 Year@4000
📌9 Months@3500
📌6 Months@3000
📌3 Months@2500
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WhatsApp Chat 8527230445
🕹Demo Lectures🕹
📌Introduction Lecture (CMA Inter)
https://youtu.be/J-kl8-O1dik
📌Introduction Lecture (CA Inter)
https://youtu.be/caU8S3xdTPM
📌Tax Rates - 1
https://youtu.be/ZvJKcAejZGw
📌Residential Status - 1
https://youtu.be/LgTJreWB50k
📌House Property - 1
https://youtu.be/ORkj_7mq4ds
📌Salary - 1
https://youtu.be/uFF_FtHHDF0
👉Follow us at YouTube
https://youtube.com/c/CASURAJAGRAWALSATC
💥Telegram Groups💥
🎯For CA Inter
https://t.me/CA_Inter_May26_Sept26_Jan27
🎯For CMA Inter
https://t.me/CMA_Inter_Jun26_Dec26
Your Tax Coach
👨🏫CA Suraj Agrawal
(14 Years Teaching experience)
CA Rank-Holder, CPA-USA, Ex-Big 4
👨🏫Suraj Agrawal Tax Class
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