Darshan Makwana
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Hello, I’m Darshan and here you’ll get: ✨ Important Exam Updates ✨ Smart Study Techniques ✨ MCQs & Practice Material ✨ YouTube Video Links ✨ Daily Motivation 📌 Stay active and share this channel with your friends ❤️ 🔗 YouTube: youtube.com/@i-Darshan
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پستهای کانال
![CA INTERMEDIATE CORPORATE AND OTHER LAWS [LAW] NEW COURSE DESCRIPTIVE PART PAST EXAMS ANALYSIS BY DARSHAN MAKWANA FOR SEPTEMB](data:image/jpeg;base64,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)
CA INTERMEDIATECORPORATE AND OTHER LAWS [LAW] NEW COURSE DESCRIPTIVE PART PAST EXAMS ANALYSIS BY DARSHAN MAKWANA FOR SEPTEMBER, 2026
| 2 | ![CA INTERMEDIATE ADVANCED ACCOUNTING [ACCOUNTS] NEW COURSE PAST EXAMS ANALYSIS BY DARSHAN MAKWANA FOR SEPTEMBER, 2026](data:image/jpeg;base64,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){kind=small} +1CA INTERMEDIATE
ADVANCED ACCOUNTING [ACCOUNTS]
NEW COURSE PAST EXAMS ANALYSIS BY DARSHAN MAKWANA FOR SEPTEMBER, 2026 | 1 600 |
| 3 | 📘 CA INRTERMEDIATE
📊 SUBJECT-WISE EXAM DAYS STUDY PLANNERS – SEPTEMBER, 2026
📘 PAPER 1: ADVANCED ACCOUNTING [ACCOUNTS]
📑📈 Concept clarity • High-weightage adjustments • Sure-shot formats
🔗 https://t.me/i16Darshan/155
📕 PAPER 2: CORPORATE & OTHER LAWS [LAW]
⚖️📉 Section-wise revision • Writing approach • Scoring provisions
🔗 https://t.me/i16Darshan/156
🕵️♂️ PAPER 3: TAXATION [INCOME TAX + GST]
📚🔍 Frequent amendments • Practical coverage • Fast recall charts
🔗 https://t.me/i16Darshan/157
🧾 PAPER 4: COST & MANAGEMENT ACCOUNTING [COSTING]
💰📄 Formula-based revision • High-return chapters • Exam focus
🔗 https://t.me/i16Darshan/158
🔗 https://t.me/i16Darshan/159
🌐 PAPER 5: AUDITING & ETHICS [AUDIT]
🚢🧾 SA-wise coverage • Examiner-favourite areas • Answer presentation
🔗 https://t.me/i16Darshan/160
📊 PAPER 6: FINANCIAL MANAGEMENT & STRATEGIC MANAGEMENT [FM + SM]
📈🧠 Numerical focus • Theory compression • Last-day boosters
🔗 https://t.me/i16Darshan/161
⚡️ Designed for smart revision, not stress revision
🚀 Save • Revise • Share with CA Inter & Squad | 295 |
| 4 | 📘 CA INTERMEDIATE – PAPER 6: FINANCIAL MANAGEMENT (FM) AND STRATEGIC MANAGEMENT (SM) [FM-SM]
🗓 12 SEPTEMBER, 2026 | 🕐 2:00 PM
🎯 Target: 40+ marks from DESCRIPTIVE section
⏰ Study Window: 7:00 AM – 11:30 PM (Max. 11:59PM)
⏸️ FIXED MEAL & BREAK STRUCTURE
☕️ Breakfast ➝ 10:00 – 10:30 AM
🍽 Lunch ➝ 1:30 – 2:30 PM
🍽 Dinner ➝ 8:30 – 9:30 PM
🔥 BIG CHAPTERS (HIGH WEIGHTAGE)
📊 FINANCIAL MANAGEMENT (FM):
✔️ Investment Decisions – 8–10
✔️ Working Capital Management
✔️ Cost of Capital
✔️ Capital Structure
✔️ Leverages
✔️ Dividend Decisions
✔️ Ratio Analysis
🧠 STRATEGIC MANAGEMENT (SM):
✔️ STRATEGIC ANALYSIS – EXTERNAL ENVIRONMENT
✔️ STRATEGIC ANALYSIS – INTERNAL ENVIRONMENT
✔️ INTRODUCTION TO STRATEGIC MANAGEMENT
🗓 HOURLY DAY-WISE REVISION & STUDY SCHEDULE
🔰 DAY 1 – SM DECISION MAKING
➡️ https://t.me/i16Darshan/152
🔰 DAY 2 – SM FINISH + FM CORE FOUNDATION (HIGH ROI DAY)
➡️ https://t.me/i16Darshan/153
🔰 DAY 3 – EXAM DAY
➡️ https://t.me/i16Darshan/154 | 1 391 |
| 5 | 📘 CA INTERMEDIATE – PAPER 5: AUDTING AND ETHICS (AUDIT)
🗓 10 SEPTEMBER, 2026 | 🕐 2:00 PM
🎯 Target: 40+ marks from DESCRIPTIVE section
⏰ Study Window: 7:00 AM – 11:30 PM
⏸️ FIXED MEAL & BREAK STRUCTURE
☕️ Breakfast ➝ 10:00 – 10:30 AM
🍽 Lunch ➝ 1:30 – 2:30 PM
🍽 Dinner ➝ 8:30 – 9:30 PM
🔥 BIG CHAPTERS (HIGH WEIGHTAGE)
✔️ Audit Evidence
✔️ Risk Assessment & Internal Control
✔️ Ethics & Terms of Audit Engagement
✔️ Audit of items of Financial Statements
✔️ Completion & Review
🗓 HOURLY DAY-WISE REVISION & STUDY SCHEDULE
🔰 DAY 1 – FOUNDATION & RISK BASE
➡️ https://t.me/i16Darshan/148
🔰 DAY 2 – HIGH-WEIGHTAGE SA DAY
➡️ https://t.me/i16Darshan/149
🔰 DAY 3 – EXAM DAY
➡️ https://t.me/i16Darshan/150 | 1 205 |
| 6 | 📘 CA INTERMEDIATE – PAPER 4: COST AND MANAGEMENT ACCOUNTING
🗓 8 SEPTEMBER, 2026 | 🕐 2:00 PM
🎯 Target: 40+ marks from DESCRIPTIVE section
⏰ Study Window: 7:00 AM – 11:30 PM (Max. 11:59PM)
⏸️ FIXED MEAL & BREAK STRUCTURE
☕️ Breakfast ➝ 10:00 – 10:30 AM
🍽 Lunch ➝ 1:30 – 2:30 PM
🍽 Dinner ➝ 8:30 – 9:30 PM
🔥 BIG CHAPTERS (HIGH WEIGHTAGE)
✔️ Marginal Costing
✔️ Budget and Budgetary Costing
✔️ Activity Based Costing
✔️ Service Costing
✔️ Standard Costing
✔️ Cost Sheet
PS: This is applicable exclusively for CA Intermediate Both Groups candidates appearing in the September 2026 attempt.
🗓 HOURLY DAY-WISE REVISION & STUDY SCHEDULE
🔰 DAY 1 - LOCK-IN MODE
https://t.me/i16Darshan/144
🔰 DAY 2 - HIGH WEIGHTAGE DOMINATION
https://t.me/i16Darshan/145
🔰 DAY 3 - EXAM DAY
https://t.me/i16Darshan/146 | 1 142 |
| 7 | 📘 CA INTERMEDIATE – PAPER 4: COST AND MANAGEMENT ACCOUNTING
🗓 8 SEPTEMBER, 2026 | 🕐 2:00 PM
🎯 Target: 40+ marks from DESCRIPTIVE section
⏰ Study Window: 7:00 AM – 11:30 PM
⏸️ FIXED MEAL & BREAK STRUCTURE
☕️ Breakfast ➝ 10:00 – 10:30 AM
🍽 Lunch ➝ 1:30 – 2:30 PM
🍽 Dinner ➝ 8:30 – 9:30 PM
🔥 BIG CHAPTERS (HIGH WEIGHTAGE)
✔️ Marginal Costing
✔️ Budget and Budgetary Costing
✔️ Activity Based Costing
✔️ Service Costing
✔️ Standard Costing
✔️ Cost Sheet
PS: This is applicable exclusively for CA Intermediate Group 2 candidates appearing in the September, 2026 attempt.
🗓 HOURLY DAY-WISE REVISION & STUDY SCHEDULE
🔰 DAY 1 – CONCEPT CLARITY MODE ON
➡️ https://t.me/i16Darshan/139
🔰 DAY 2 – APPLICATION & METHODS MODE
➡️ https://t.me/i16Darshan/140
🔰 DAY 3 – MARKS EXTRACTION MODE
➡️ https://t.me/i16Darshan/141
🔰 DAY 4 – EXAM DAY
➡️ https://t.me/i16Darshan/142 | 1 078 |
| 8 | 📘 CA INTERMEDIATE – PAPER 3: TAXATION [INCOME TAX + GST]
🗓 6 SEPTEMBER, 2026 | 🕐 2:00 PM
🎯 Target: 40+ marks from DESCRIPTIVE section
⏰ Study Window: 7:00 AM – 11:30 PM
⏸️ FIXED MEAL & BREAK STRUCTURE
☕️ Breakfast ➝ 10:00 – 10:30 AM
🍽 Lunch ➝ 1:30 – 2:30 PM
🍽 Dinner ➝ 8:30 – 9:30 PM
🔁 STUDY FLOW
📌 Income Tax: Concepts → Heads → Adjustments → Deductions → Compliance → Computation
📌 GST: Concept → Supply → Place → Time → Value → ITC → Exemptions → Compliance
🔥 BIG CHAPTERS (HIGH WEIGHTAGE)
✔️ Salaries
✔️ PGBP
✔️ Capital Gains
✔️ Deductions (80C–80U)
✔️ GST – Supply, ITC, Time & Value of Supply
🗓 HOURLY DAY-WISE REVISION & STUDY SCHEDULE
🔰 DAY 1 – FOUNDATION & CORE HEADS OF INCOME TAX
➡️ https://t.me/i16Darshan/134
🔰 DAY 2 – INCOME TAX + GST ENTRY
➡️ https://t.me/i16Darshan/135
🔰 DAY 3 – GST REVISION DAY
➡️ https://t.me/i16Darshan/136
🔰 DAY 4 – EXAM DAY
➡️ https://t.me/i16Darshan/137 | 1 209 |
| 9 | 📘 CA INTERMEDIATE – PAPER 2: CORPORATE AND OTHER LAWS
🗓 3 SEPTEMBER, 2026 | 🕐 2:00 PM
🎯 Target: 40+ marks from DESCRIPTIVE section
⏰ Study Window: 7:00 AM – 11:30 PM (max 11:59 PM)
⏸️ FIXED MEAL & BREAK STRUCTURE
☕️ Breakfast ➝ 10:00 – 10:30 AM
🍽 Lunch ➝ 1:30 – 2:30 PM
🍽 Dinner ➝ 8:30 – 9:30 PM
🔥 BIG CHAPTERS (HIGH WEIGHTAGE)
✔️ Ch-4 – Share Capital and Debentures
✔️ Ch-7 – Management and Administration
✔️ Ch-9 – Accounts of Companies
✔️ Ch-10 – Audit and Auditors
✔️ Ch-11 – Companies Incorporated Outside India
✔️ Ch-12 – Limited Liability Partnership Act, 2008
🥇 RANK-BOOSTING TIP (PRACTICAL)
➡️ Case study heavy → Ch-4, Ch-7, Ch-9
➡️ Theory friendly → Ch-10 + IOS
➡️ Easy marks combo → Ch-8 + LLP
🗓 HOURLY DAY-WISE REVISION & STUDY SCHEDULE
🔰 DAY 1 – CLAM, BUILD-UP & LAW ALIGNMENT
➡️ https://t.me/i16Darshan/130
🔰 DAY 2 – MAXIMUM MARKS EXTRACTION
➡️ https://t.me/i16Darshan/131
🔰 DAY 3 – ACCURACY, RECALL AND EXECUTION
➡️ https://t.me/i16Darshan/132 | 1 212 |
| 10 | 📘 CA INTERMEDIATE – PAPER 1: ADVANCED ACCOUNTING
🗓 1 SEPTEMBER, 2026 | 🕐 2:00 PM
🎯 Target: 50+ marks from DESCRIPTIVE section
⏰ Study Window: 7:00 AM – 11:30 PM (max 11:59 PM)
⏸️ FIXED MEAL & BREAK STRUCTURE
☕️ Breakfast ➝ 10:00 – 10:30 AM
🍽 Lunch ➝ 1:30 – 2:30 PM
🍽 Dinner ➝ 8:30 – 9:30 PM
⏳ Part-break (between split chapters) ➝ 15 minutes
🔥 BIG CHAPTERS (HIGH WEIGHTAGE)
📘 AS 14 – Amalgamation of Companies
📘 Financial Statements of Companies
📘 Consolidated Financial Statements (AS 21, 23, 27)
📘 AS 3 – Cash Flow Statement
📘 Buy-Back of Securities
📘 Branch Accounting
📘 Internal Reconstruction"
🗓 HOURLY DAY-WISE REVISION & STUDY SCHEDULE
🔰 DAY 1 – FIXED CHAPTERS + AS 14
➡️ https://t.me/i16Darshan/124
🔰 DAY 2 – CONSOLIDATION + COMPANY ACCOUNTS
➡️ https://t.me/i16Darshan/125
🔰 DAY 3 – MAJOR ACCOUNTING STANDARDS
➡️ https://t.me/i16Darshan/126
🔰 DAY 4 – REMAINING ACCOUNTING STANDARDS
➡️ https://t.me/i16Darshan/127
🔰 DAY 5 – EXAM DAY (ADVANCED ACCOUNTING)
➡️ https://t.me/i16Darshan/128 | 2 067 |
| 11 | 🔰 DAY 3 – EXAM DAY
🕖 7:00 – 10:00 AM
⚡️ FM RAPID REVISION
📚 High-weightage FM chapters
📌 Investment | WC | CoC | Leverages
🕙 10:00 – 10:30 AM
🥣 Breakfast
🕥 10:30 – 11:00 AM
⚡️ SM RAPID REVISION
📚 Chapters 1–5
📌 PESTLE | SWOT | Porter | Ansoff | BCG
🕚 11:00 – 12:30 PM
🧩 FINAL ANSWER-STRUCTURING MINDSET
📚 FM + SM (Complete)
✍️ Intro – Body – Conclusion
🎯 Calm, confident exam execution | 156 |
| 12 | 🔰 DAY 2 – SM FINISH + FM CORE FOUNDATION (HIGH ROI DAY)
🕖 7:00 – 8:30 AM
🚀 Strategic Choices
📌 Growth / Expansion
🌱 Diversification
🤝 Strategic Alliance
🧩 Ansoff Matrix
📉 BCG Matrix
🕣 8:30 – 9:30 AM
⚙️ Strategic Implementation & Evaluation
🔄 Formulation vs Implementation
🔁 Strategic Change
💻 Digital Transformation
👑 Strategic Leadership
📊 Strategic Control
☕️ 9:30 – 10:00 AM
🥣 Breakfast
🕙 10:00 – 10:30 AM
📊 Scope & Objectives of Financial Management
🎯 Meaning & nature of FM
🏢 Role of FM
⚖️ Profit vs Wealth maximisation
🕥 10:30 – 11:45 AM
💰 Types of Financing
🏦 Long-term vs Short-term
📈 Equity financing
📉 Debt instruments
🔁 Internal vs External sources
🕛 11:45 – 1:30 PM
💸 Cost of Capital
🧮 Cost of Equity
📉 Cost of Debt
⚖️ WACC
📈 Marginal Cost of Capital
🍽 1:30 – 2:00 PM
🍱 Lunch
🕑 2:00 – 3:30 PM
📈 Financial Analysis & Planning – Ratio Analysis
💧 Liquidity ratios
📊 Profitability ratios
🔄 Turnover ratios
🏗 Solvency ratios
🕞 3:30 – 4:30 PM
🏗 Capital Structure Decisions
📐 Net Income approach
📊 NOI approach
🧮 Modigliani–Miller theory
⚖️ Trading on Equity
🕟 4:30 – 5:30 PM
⚙️ Leverages
🏭 Operating leverage
💳 Financial leverage
🔗 Combined leverage
🕠 5:30 – 5:45 PM
🚶♂️ Break
🕕 5:45 – 7:45 PM
📊 Investment Decisions – PART 1
📐 NPV
📉 IRR
⚔️ NPV vs IRR conflicts
📊 PI
⏳ Payback & Discounted Payback
🎯 Capital Rationing
🕢 7:15 – 8:30 PM
🏦 Working Capital Management – Basics
🔄 Operating Cycle
📊 Permanent vs Temporary WC
🍽 8:30 – 9:00 PM
🍛 Dinner
🕘 9:00 – 10:00 PM
🏦 Working Capital – Financing & Control
📚 FM Chapter: Working Capital Management
💳 Financing of WC
📊 Control techniques
🕙 10:00 – 11:00 PM
🧾 Receivables, Payables & Inventory
📦 EOQ
📋 Credit policy
🏦 Factoring
🕚 11:00 – 11:59 PM
💵 Dividend Decisions
📘 Walter’s Model
📗 Gordon’s Model
📉 Relevance vs Irrelevance | 146 |
| 13 | 🔰 DAY 1 – SM DECISION MAKING
🕖 7:00 – 8:30 PM
📘 Introduction to Strategic Management
⭐️ Importance
🚧 Limitations
🎯 Strategic Intent
🍽 8:30 – 9:30 PM
🍛 Dinner
🕤 9:30 – 10:30 PM
🌍 Strategic Analysis – External Environment
🌐 PESTLE Analysis
✈️ Internationalisation of Business
🌏 International Environment
🔄 Product Life Cycle
⚔️ Porter’s Five Forces
📈 Experience Curve
🧠 Customer Behaviour
🏆 Key Factors for Competitive Success
🕥 10:30 – 11:30 PM
🏠 Strategic Analysis – Internal Environment
👥 Key Stakeholders
🔍 SWOT Analysis
💰 Best Cost Provider Strategy
🛡 Sustainability of Competitive Advantage
🎯 Porter’s Generic Strategies | 130 |
| 14 | 📘 CA INTERMEDIATE – PAPER 6: FINANCIAL MANAGEMENT (FM) AND STRATEGIC MANAGEMENT (SM) [FM-SM]
🗓 12 SEPTEMBER, 2026 | 🕐 2:00 PM
🎯 Target: 40+ marks from DESCRIPTIVE section
⏰ Study Window: 7:00 AM – 11:30 PM (Max. 11:59PM)
⏸️ FIXED MEAL & BREAK STRUCTURE
☕️ Breakfast ➝ 10:00 – 10:30 AM
🍽 Lunch ➝ 1:30 – 2:30 PM
🍽 Dinner ➝ 8:30 – 9:30 PM
🔥 BIG CHAPTERS (HIGH WEIGHTAGE)
📊 FINANCIAL MANAGEMENT (FM):
✔️ Investment Decisions – 8–10
✔️ Working Capital Management
✔️ Cost of Capital
✔️ Capital Structure
✔️ Leverages
✔️ Dividend Decisions
✔️ Ratio Analysis
🧠 STRATEGIC MANAGEMENT (SM):
✔️ STRATEGIC ANALYSIS – EXTERNAL ENVIRONMENT
✔️ STRATEGIC ANALYSIS – INTERNAL ENVIRONMENT
✔️ INTRODUCTION TO STRATEGIC MANAGEMENT | 145 |
| 15 | 🔰 DAY 3 – EXAM DAY
🕖 7:00 – 7:45 AM
📘 CHAPTER 8 – AUDIT REPORT (CORE SA BLOCK)
📄 SA 700
📌 SA 706
🔄 SA 710
🕢 7:45 – 8:15 AM
📘 CARO 2020 & SA 299
🕣 8:15 – 9:30 AM
📗 CHAPTER 9 – SPECIAL FEATURES OF AUDIT OF DIFFERENT TYPES OF ENTITIES
🏢 Corporate
🤝 LLP
🏛 Government
🏨 Hotels / Hospitals
🎥 Cinema halls
☕️ 9:30 – 10:00 AM
🥣 Breakfast
🍽 Light food, no heavy discussion
🕙 10:00 – 10:45 AM
📘 CHAPTER 10 – AUDIT OF BANKS
🏦 RBI & audit approach
📉 Advances & classification
🚨 Fraud reporting
📦 Provisions
🕥 10:45 – 11:30 AM
📙 CHAPTER 11 – ETHICS AND TERMS OF AUDIT ENGAGEMENTS
⚖️ Principle vs rule-based
🌟 Fundamental principles
⚠️ Threats & safeguards
🛡 SQC 1
📘 SA 220 | 125 |
| 16 | 🔰 DAY 2 – HIGH-WEIGHTAGE SA DAY
🕖 7:00 – 7:45 AM
📘 SA 320 – MATERIALITY IN PLANNING AND PERFORMING AN AUDIT
📐 Concept of materiality
📊 Benchmarks
🔁 Performance materiality
🕢 7:45 – 8:30 AM
📕 CHAPTER 3 – AUTOMATED ENVIRONMENT & IT CONTROLS
💻 Automated environment – key features
⚡️ IT-related risks
🧠 General IT controls vs application controls
🛠 Testing methods
🕣 8:30 – 9:15 AM
📘 SA 500 – AUDIT EVIDENCE
📂 Meaning & types
⚖️ Sufficiency & appropriateness
🔐 Reliability
🕘 9:15 – 10:00 AM
📘 SA 501 – AUDIT EVIDENCE (SPECIFIC CONSIDERATIONS)
📦 Physical inventory attendance
🧾 Inventory with third party
📊 Segment information
☕️ 10:00 – 10:30 AM
🥣 Breakfast
🕥 10:30 – 11:30 AM
📘 SA 505 – EXTERNAL CONFIRMATIONS
📨 Designing confirmation requests
🚫 Management refusal
✅ Positive confirmations
🕦 11:30 AM – 12:30 PM
📘 SA 530 – AUDIT SAMPLING
📈 Statistical sampling
📊 Stratification
📐 Sample size factors
🧪 Selection methods
🕧 12:30 – 1:30 PM
📘 SA 550 – RELATED PARTIES
🧠 Control & significant influence
🔍 Verification of RPTs
🍽 1:30 – 2:30 PM
🍱 Lunch
🕝 2:30 – 3:15 PM
📘 SA 610 – USING THE WORK OF INTERNAL AUDIT
🎯 Objectives of external auditor
🔄 Reliance on internal audit
⚠️ Circumstances of less reliance
🕞 3:15 – 4:30 PM
📗 CHAPTER 5 – AUDIT OF ITEMS OF FINANCIAL STATEMENTS
📄 Balance sheet captions
💰 Borrowings
📦 Trade receivables & inventories
🏗 PPE
💵 Cash & equivalents
🕟 4:30 – 5:30 PM
📗 CHAPTER 5 – CONTINUED
📉 Trade payables
📊 P&L captions
➕ Other income
👨💼 Employee benefits
🧮 Depreciation
🕠 5:30 – 5:45 PM
🚶♂️ Break
🕕 5:45 – 6:30 PM
📙 CHAPTER 6 – AUDIT DOCUMENTATION
📁 Purpose
🧾 Form & content
📌 Completion memorandum
🕡 6:30 – 7:15 PM
📕 SA 570 – GOING CONCERN
⚠️ Events casting doubt
🔍 Audit procedures
📄 Reporting impact
🕢 7:15 – 8:00 PM
📕 SA 450 – EVALUATION OF MISSTATEMENTS
🧮 Accumulation
🗣 Communication
✍️ Correction
🍽 8:30 – 9:30 PM
🍛 Dinner
🕤 9:30 – 10:15 PM
📕 SA 580 – WRITTEN REPRESENTATIONS
✍️ Management representations
📄 Other written representations
🕥 10:15 – 11:00 PM
📕 SA 260 & SA 265 – COMMUNICATION
🏛 TCWG communication
⚠️ Internal control deficiencies
🕦 11:00 – 11:59 PM
📕 CHAPTER 7 – COMPLETION AND REVIEW (INTEGRATION)
🔄 Linking SAs
📑 Reporting perspective | 132 |
| 17 | 🔰 DAY 1 – FOUNDATION & RISK BASE
🕖 7:00 – 8:30 PM
📘 CHAPTER 1 – NATURE, OBJECTIVE AND SCOPE OF AUDIT
🎯 Objective of audit
🔍 Scope of audit
⭐️ Benefits of audit
👤 Qualities of auditor
🛡 Engagement & quality control standards
🍽 8:30 – 9:30 PM
🍛 Dinner
🕤 9:30 – 10:30 PM
📗 CHAPTER 2 – AUDIT STRATEGY, AUDIT PLANNING AND AUDIT PROGRAMME
📌 Benefits of audit planning
🔄 Planning as a continuous process
🗺 Overall audit strategy
📋 Benefits of audit strategy
📝 Documentation of audit plan
🛠 Construction of audit programme
⚖️ Advantages & disadvantages
🕥 10:30 – 11:15 PM ⏱️
📕 SA 330 – AUDITOR’S RESPONSES TO ASSESSED RISKS
🎯 Objective of SA 330
🧪 Nature, timing & extent of audit procedures
🔍 Tests of controls vs substantive procedures
🕦 11:15 – 11:59 PM
📕 CHAPTER 3 – RISK ASSESSMENT AND INTERNAL CONTROL (CORE THEORY)
⚠️ Audit risk
🚫 Limitations of internal control
🧩 Components of internal control
📊 Benchmarks in materiality | 140 |
| 18 | 📘 CA INTERMEDIATE – PAPER 5: AUDTING AND ETHICS (AUDIT)
🗓 10 SEPTEMBER, 2026 | 🕐 2:00 PM
🎯 Target: 40+ marks from DESCRIPTIVE section
⏰ Study Window: 7:00 AM – 11:30 PM
⏸️ FIXED MEAL & BREAK STRUCTURE
☕️ Breakfast ➝ 10:00 – 10:30 AM
🍽 Lunch ➝ 1:30 – 2:30 PM
🍽 Dinner ➝ 8:30 – 9:30 PM
🔥 BIG CHAPTERS (HIGH WEIGHTAGE)
✔️ Audit Evidence
✔️ Risk Assessment & Internal Control
✔️ Ethics & Terms of Audit Engagement
✔️ Audit of items of Financial Statements
✔️ Completion & Review | 126 |
| 19 | 🔰 DAY 3 - EXAM DAY
🕖 7:00 – 8:15 AM
📘 UNIT & BATCH COSTING
📖 Meaning & applicability
🎯 Cost unit
🏢 Cost centre
📦 Batch costing concept
📐 Economic Batch Quantity (EBQ)
🏭 Industry applicability
🕣 8:15 – 9:30 AM
📘 FORMULA & STRUCTURE RECALL
🧮 Marginal costing formulas
📐 Standard costing variance structure
📊 Budget types & differences
🧾 Cost sheet flow
🕤 9:30 – 10:00 AM
☕️ Breakfast
🍽 Light food, no heavy discussion
🕘 10:00 – 11:30 AM
📘 HIGH SCORING THEORY
🔍 ABC vs Traditional costing
🚚 Service costing cost units
🏭 Overheads methods
📦 Joint product apportionment
🕦 10:30 – 12:30 AM
📘 QUICK GLANCE CHAPTERS
📘 Introduction
📘 Cost Accounting System
👷 Employee Cost key points
🪵 Material Cost key points | 133 |
| 20 | 🔰 DAY 2 - HIGH WEIGHTAGE DOMINATION
🕖 7:00 – 9:00 AM
📘 MATERIAL COST
🪵 Types of materials
🛒 Procurement & storage procedure
📊 EOQ & stock levels
🧮 FIFO, LIFO, Weighted Average
♻️ Normal & abnormal losses
🗑 Scrap, spoilage & wastage
🕘 9:00 – 10:00 AM
📘 EMPLOYEE COST
👷 Direct vs indirect labour
⏱️ Time keeping & time booking
💰 Remuneration systems
🎯 Incentive plans
⌛️ Idle time & overtime
🔄 Labour turnover
☕️ 10:00 – 10:30 AM
🥣 Breakfast
🕥 10:30 AM – 1:30 PM
📘 MARGINAL COSTING
⚖️ Marginal vs absorption costing
➕ Contribution
📊 P/V ratio
📉 Break-even point
🛡 Margin of safety
🚧 Limiting factor
🛠 Make or buy decisions
🍽 1:30 – 2:30 PM
🍱 Lunch
🕝 2:30 – 4:30 PM
📘 STANDARD COSTING
📖 Meaning & objectives
📏 Types of standards
📉 Material variances
👷 Labour variances
🏭 Overhead variances
📈 Sales variances
🕟 4:30 – 5:30 PM
📘 BUDGET & BUDGETARY CONTROL
📖 Meaning & objectives
📊 Types of budgets
📉 Fixed budget
📈 Flexible budget
🏢 Functional budgets
💰 Cash budget
🎯 Zero based budgeting
⏳ 5:30 – 5:45 PM
🚶♂️ Break
🕠 5:45 – 7:15 PM
📘 ACTIVITY BASED COSTING (ABC)
⚠️ Limitations of traditional costing
✨ Meaning & features of ABC
🧠 Cost drivers
🗂 Cost pools
🪜 Steps in ABC
✅ Advantages
❌ Limitations
🕢 7:15 – 8:30 PM
📘 SERVICE COSTING
📖 Meaning & applicability
🎯 Cost unit in service industry
🚚 Transport
🏨 Hotel
🏫 School
🏥 Hospital
🛣 Toll Road
💰 Loan
🍽 8:30 – 9:30 PM
🍛 Dinner
🕤 9:30 – 10:30 PM
📘 OVERHEADS
🏭 Classification of overheads
🧩 Allocation & apportionment
🔁 Re-apportionment
📌 Absorption
📉 Under absorption
📈 Over absorption
🕥 10:30 – 11:15 PM
📘 JOB COSTING
📖 Meaning & features
🧾 Job cost sheet
🧮 Direct costs
🏭 Indirect costs
🔄 Work-in-progress
🏗 Contract costing (overview)
🕚 11:15 – 11:59 PM
📘 PROCESS & OPERATING COSTING + JOINT & BY PRODUCTS
📉 Normal loss
📈 Abnormal loss
📊 Process accounts
🔁 Inter-process profit
✂️ Point of separation
📦 Joint & by-products | 138 |
