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Wolters Kluwer

CCH Padhuka CA FIINAL OLD SYLLABUS Student Guide on Financial Reporting May 2019

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CCH Padhuka Student Guide on Financial Reporting Old Syllabus By G Sekar and B Sarvana Prasath Applicable for May 2019 Exam

The New Edition of Students’ Guide on Financial Reporting — For CA Final Course, comes with a refreshing style and presentation, with the following special features:

  • Complete Coverage of the CA Final financial Reporting Syllabus
  • Content Update on Schedule III with Practical Questions and Presentation Guidelines
  • Summary of all Accounting Standards & Comparison with lnd AS, IAS, etc
  • Coverage of Guidance Notes issued by the ICAI
  • Use of Diagrams, Tables, and Flowcharts for higher clarity of concepts
  • Solved Illustrations as guidance to (the Student on how to present answers in Professional Exams

The Authors wish to state certain key aspects to assist Students in their preparation:

Accounting is an art, and confidence can be gained by ‘practicing’ the reasonable number of illustrations in every area with full involvement. In any question, the procedure I principle Remains the same, only numbers differ. Good Memory of Principles is the starting point for better Control and grasp over the concepts. In areas like Amalgamation, Consolidation, etc, “adjustments” are made to two tallied Balance Sheets, If Debit and Credit Principles are taken care of and considered properly, the final I Revised Balance Sheet can be easily drawn, There is no question of Balance Sheet no! Tallying, etc

Reasonable Assumptions (within the scope of the question) can be made in appropriate situations, and it is not necessary to resolve the question under the alternative assumption in all cases.

Highlights of this Book

• Complete Coverage of the CA Final Syllabus.
• Content Update on Schedule III with more Practical Questions.
• Summary of all Accounting Standards.
• Summary of Comparison with IFRS / US GAAP.
• Coverage of Guidance Notes issued by ICAI.
• Use of Diagrams
,Tables and Flowcharts for concept clarity.
• Solved Illustrations to meet Professional Exams requirements.
• All Latest Exam and RTP Questions Covered.
• Effective Learning and Easy Revision



  • Company Financial Statements – Schedule III
  • Accounting for Corporate Restructuring
  • Consolidated Financial Statements
  • Valuation
  • Assets and Liabilities
  • Goodwill
  • Shares
  • Business
  • Accounting for Share-Based Payments
  • Financial Reporting by Financial Institutions
  • Developments in Accounting
  • Developments in Financial Reporting
  • Value Added Statement
  • Economic Value Added, Shareholders Value Added & Market Value Added
  • Human Resource Accounting
  • Guidance Notes
  • Terms used in Financial Statements
  • Accounting Matters – Accrual, Revaluation Reserves, etc.
  • Tax Matters _. Direct and indirect Tax Matters
  • Standards
  • Accounting Standards – Summary*
  • Comparison between Ind AS and IAS – Carve Outs / Ins


About the Author

Sekar completed his B.Sc. Chemistry in Dharmapuri Arts College (University of Madras; 1993) and M.Sc. Organic Chemistry in the Department of Organic Chemistry, Guindy Campus, University of Madras (1995; M.Sc. thesis guide: Prof. P. Rajakumar). He obtained his Ph.D. in synthetic organic chemistry from Indian Institute of Technology Kanpur in 1999 under the guidance of Padma Shri Prof. V. K. Singh. He has carried out his JSPS postdoctoral fellowship at Toyohashi University of Technology, Japan (with Prof. H. Nishiyama; Apr.  2000 – Jun. 2001), AvH postdoctoral fellowship at University of Goettingen, Germany (with Prof. L. F. Tietze; Jul. 2001 – Dec. 2002) and senior postdoctoral fellowship at Caltech, USA (with Prof. Brian M. Stoltz; Feb. 2003 – Dec. 2004), prior to joining IIT Madras in December 2004 where he is presently holding Professor position.

His research interests lie in the areas of asymmetric synthesis, total synthesis of biologically active natural products, and synthesis and application of chiral nanocatalysts.


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