PRADHI CA presents DOT (Chapterwise) 3.O SERIES FOR …

PRADHI CA presents

DOT (Chapterwise) 3.O SERIES

FOR MAY 2021 EXAM CA IPCC Old)

(OFFLINE & ONLINE MODE)

DOT FEATURES

✓ The entire syllabus divided into 5 weeks Test Program

and will be conducted as per the given curriculum and

Schedule.

✓ Opt and write the test series just by sitting at home.

✓ Enhances exam-pressure handling skills and time

management.

✓ An opportunity to get evaluated by experienced persons.

✓ Improvement in conceptual clarity and Presentation

skills.

✓ Uncompromised Quality of Question papers

✓ Test papers will be corrected in accordance with ICAI

Correction Pattern.

✓ Question papers will be as per ICAI Pattern (including

Objective / Case Study based Questions - 30 % for

specific subjects).

DOT Series Package

✓ 5 Weeks Chapter wise DOT Series

(Group 1 & 2 – 100 Marks Each)

✓ MCQ DOT Series for Each Chapters for Respective

Subjects

✓ Free Additional Practice Questions for Core Areas in All

Subjects

✓ Summary Notes will be Provided

✓ Additional MCQ Practice Questions for Respective

Subjects

✓ Doubt Solving by Experienced person

✓ Personal Guidance by Pradhi CA Team

✓ Step wise marks allocation in answer key

✓ Study Plan will be provided for Each Week & for Each

Subject

DOT I

04.04.2021

SESSION I

ACCOUNTING 25 LAW, ETHICS & COMMUNICATION 25

Accounts from Incomplete Records Part I – Preliminary, Part II – Prospectus

Insurance Claims, Self-Balancing Sectional Balancing Provident Fund Act

COST ACCOUNTING & FINANCIAL MANAGEMENT 25 DIRECT TAX 25

Overheads, Job and Batch Costing Basics, Residence and Scope of Total Income

Material Costing, Labour Costing Incomes which do not form part of Total Income

Operating Costing Salary, House Property, Business Income

Session II

AUDITING AND ASSURANCE 25 ADVANCED ACCOUNTING 25

Internal Control ESOP

Buy Back, Redemption

STRATEGIC MANAGEMENT 25 Liquidation, Underwriting

Business Environment Information Technology 25

Business Information Systems

DOT II

11.04.2021

SESSION I


Investment Accounts Part III – Share Capital

Profit (Loss) prior to incorporation Payment of Bonus Act, Payment of Gratuity Act

Non-Profit Organization INDIRECT TAX 25

COST ACCOUNTING & FINANCIAL MANAGEMENT 25 GST in India - An Introduction, Supply under GST

Basic Theory, Capital Structure Theory Charge of GST, Time & Value of Supply

Cost of Capital, Capital Budgeting, Sources of Finance Exemptions from GST

Session II


Company Audit – I Departmental Accounts

Company Audit – II Audit Report Branch Accounts, Banking, Insurance

Information Technology 25 STRATEGIC MANAGEMENT 25

Business Process Management & IT Business Policy and Strategic Management

Strategic Analysis

DOT III

18.04.2021

SESSION I


Preparation of financial statements, Average Due Date Part IV- Meetings and Proceedings

Cash Flow Statement, Bonus issue, Account Current Negotiable Instruments Act

Hire- purchase and Instalment sale transactions Indian Contract Act

COST ACCOUNTING & FINANCIAL MANAGEMENT 25 DIRECT TAX 25

Standard Costing Capital Gain, Income from Other Sources

Budgetary Control Clubbing of Income, Set off and Carry forward

Process Costing Deductions from Gross Total Income

SESSION II


Basic, Nature of Audit Partnership

Preparation for an Audit

STRATEGIC MANAGEMENT 25 Information Technology 25

Strategic Planning Information Systems & IT fundamentals

DOT IV - 25.04.2021

SESSION I


Internal Reconstruction Communication

Amalgamation

Partnership DIRECT TAX 25

COST ACCOUNTING & FINANCIAL MANAGEMENT 25 Input Tax Credit, Payment of Tax, Returns

Ratio Analysis, Leverage Analysis Tax Invoice: Credit and Debit Notes; E-way Bill

Fund Flow Statement, Working Capital Management Registration

SESSION II


Verification, Vouching Amalgamation

Special Audit Internal Reconstruction

STRATEGIC MANAGEMENT 25 Information Technology 25

Formulation of Functional Strategy Business Process Automation through Application Software

Strategy Implementation & Control

DOT V

02.05.2021

SESSION I


Accounting Standards Ethics

COST ACCOUNTING & FINANCIAL MANAGEMENT 25 INDIRECT TAX 25

Marginal Costing Computation of Total Income, Self Assessment

Integral & Non-Integral A/cs Filling of Return, Advance Tax, AMT, TDS, TCS

Contract Costing, Joint Product and By Products

SESSION II


Standards on Auditing Accounting Standards

Information Technology 25 STRATEGIC MANAGEMENT 25

Telecommunication and Networks Reaching Strategic Edge

Pradhi CA Study Plan DOT 1 - 04.04.2021 IPCC OldWeightage of Each Chapters

DOT 1 Group I - Weightage

ACCOUNTING 20% COST ACCOUNTING & FINANCIAL MANAGEMENT 22%

Accounts from Incomplete Records 8% Overheads & Job & Batch Costing 8%

Self Balancing Ledgers 4% Material & Labour 8%

Insurance Claims 8% Operating Costing 6%

LAW ETHICS & COMMUNICATION 18% DIRECT TAX 16%

Company Law Basics, Residence and Scope of Total Income 4%

Preliminary, Incorporation of Company 8% Incomes which do not form part of Total Income 4%

Part II – Prospectus 6% Business Income 10%

Bonus Act 4% Salary & House Property 8%

DOT 1 Group II – Weightage

AUDITING AND ASSURANCE 8% ADVANCED ACOUNTING 24%

Internal Control 8% ESOP, Buy Back 8%

Liquidation 6%

Underwriting, Redemption 10%

STRATEGIC MANAGEMENT 15% Information Technology 20%

Business Environment 15% Business Information Systems 20%

Weightage Group Wise Coverage

Group I 19% Group 2 16.5%

Accounting 20% Advanced Accounting 8%

Law, Ethics & Communication 18% Auditing & Assurance 24%

Costing 22% ITSM 17.50%

Taxation 16%

✓ The above covers the expected weightage expected to be covered by ICAI in the exams, which is released

by the ICAI in their website.

✓ Students are expected to PRIORITISE their preparation based on this weightage.

✓ However, no chapters must be skipped.

By Completing DOT 1 Portions:

Students can Cover upto

✓ 19 % (App.) in Group 1 Syllabus

✓ 16.5 % (App) in Group 2 Syllabus.

Topic wise Coverage

✓ This is prepared keeping in mind student’s preparation for their DOT examination.

✓ Students must ensure that atleast all these concepts are covered in each chapter before their main

examination.

✓ Students should take print out of this one week before the start of DOT and stick it in their home.

✓ After completing each chapter, students must tick the box and ensure that they have covered all the

concepts in that chapter.

✓ This will ensure that students are aware of what is over and what is to be done and can track their progress.

✓ Also, in case students miss a particular concept due to time constraint, they must not panic and they must

still write DOT.

✓ Any concept missed can be covered easily in the half yearly DOT (Dot IV/Dot VIII) or the model exam

Students are requested to take a print and

Put Tick for the Topics Completed

ACCOUNTING Topic 1 Topic 2

Accounts from Incomplete Records Statement of Affairs Preparation of Final Accounts

Self Balancing Ledgers

Self Balancing Sectional Balancing

Insurance Claims Claims for Loss of Stock Claims for Loss of Profits

Law Topic 1 Topic 2

Preliminary

Corporate Veil Types of Company

Prospectus

Topic 1 Topic 2 Topic 3 Topic 4 Topic 5

Issue of prospectus Allotment of securities Private Placement Misstatement in

prospectus

Global Depositary

Receipts

Penal provision Abridged Prospectus Red herring Prospectus

Shelf Prospectus Others

Provident Fund

Act

Topic 1 Topic 2

EPS 1992 EPS 1995 Deposit linked insurance scheme

Other provisions

Incorporation of

Company


Incorporation MOA AOA ROC Alteration

Topic 6 Topic 7 Topic 8 Topic 9

Conversion Service of Documents Authentication of

Documents Others

Costing Topic 1 Topic 2 Topic 3 Topic 4 Topic 5

Overheads

Primary Distribution

Secondary

Distribution - Direct

Redistribution

Secondary

Distribution - Step

Ladder

Secondary

Distribution -

Simultaneous

Equation

Secondary

Distribution - Trail

& Error

Topic 6 Topic 7 Topic 8 Topic 9

Secondary

Distribution -

Repeated Distribution

Machine Hour Rate Under/Over

Absorbed Theory

Material


EOQ EOQ - Discount Offer Stock Levels ABC Turnover Ratio

Topic 6 Topic 7

Valuation - FIFO/LIFO Theory

Labour


Basics Overtime Labour Turnover Time rate system Price rate System

Topic 6 Topic 7 Topic 8

Premium Bonus

Method

Absorption of

Labour Theory

Job & Batch

Costing

Topic 1 Topic 2 Topic 3

Job Costing Batch Costing Theory


Operating

Costing

Normal Process A/cs Abnormal Loss /

Abnormal Gain Equivalent Unit -

FIFO Equivalent Unit -

LIFO Equivalent Unit - Weighted Average

Mid Process Inter Process Profit Theory

Taxation Topic 1 Topic 2 Topic 3 Topic 4 Topic 5

Basics Slab rates Marginal Relief

Income of Pre Year

Taxed in same year

Undisclosed

Income Others

Residence and

Scope of Total

Income

Residential Status Scope of Total

Income

Income deemed to be

received in India

Income deemed to

accrue or arise in

India

Interest, Royalty &

Fees Meaning of

Royalty for Technical

Services

Incomes which

do not form part

of Total Income

Incomes of Non

Residents

Disaster related

Receipts

Incomes of Specified

institution Income of Funds Others

Salary

Salaries &

Allowances Retirement Benefits Perquisites Deductions Others

House Property Deemed Owner

Pre Incorporation

Interest

Self Occupied / Let

Out Coownership

Arrears of rent/

Unrealised Rent

Business Income

Sec 28. Charging Section

Depreciation

Specially allowable

deductions (Sec 30 -

36)

General Deductions

(Section 37)

Inadmissible

Expenditure (Sec

40 & 43B)


Special Provisions /

Special Business

(Sec

42 - 43)

Presumptive

Income Books of Accounts Tax Audit

Advanced Accounting Topic 1 Topic 2 Topic 3

ESOP Lock in transfer - Problems ESOP - Basic Journal Entries ESOP - with conditions

Liquidation

Statement of Affairs Liquidators Remuneration Statement of Account

B List Contributories

Redemption Basics Creation of DRR, DRR Fund Methods

Buy Back Basic - Journal Entries

Maximum No. of Buy Back

Shares Conditions

Underwriting Without Firm Underwritten With Firm Underwritten

Auditing &

Assurance Topic 1 Topic 2 Topic 3 Topic 4 Topic 5 Topic 6

Internal Control Appointment

Removal/

Resignation

Qualification/

Disqualification

Powers/

Duties Remuneration Others

Strategic Management Topic 1 Topic 2 Topic 3 Topic 4 Topic 5

Business Environment

Porter Model Pestle analysis Micro

Environment

Macro

Environment Others

Information Technology Topic 1 Topic 2 Topic 3 Topic 4 Topic 5

Business Information Systems

E-Commerce Mobile Commerce Internet

Revolution

Network

Computing Others

Weekly Session Wise Plan

✓ Divide 4 Sessions a Day into 3 Hrs – 4 * 3 – 12 Hrs a Day.

✓ Have a Proper Plan. Try to Complete the Portions by Saturday Evening at 06.00 pm &

Revise those topics Covered before writing DOT Exam.

Remaining Week Study Plan will be Provided in Exam Server

Model Exam – May 2021

Date Subject

06.05.2021 Paper 1 – Accounting

07.05.2021

Paper 2 – Corporate & Other Laws 08.05.2021

Paper 3 – Costing & Financial Management

09.05.2021

Paper 4 – Taxation

10.05.2021

Paper 5 – Advanced Accounting

11.05.2021

Paper 6 – Auditing & Assurance

12.05.2021

Paper 7 – Part A : Information Technology ; Part B: Strategic Management

How to write test? (DOT)

Online Mode

Question Paper:

Students can download the Question paper from Pradhi CA Server (Link for the Pradhi CA Server will be provided after

registration) and take a print out of the same.

Answer paper:

Tests should be written in a note book or ruled Papers.

Submission of Written Papers:

After completion, Click a picture of or Scan the answer papers and Upload the answer sheets on the Server.

Results:

Results will be provided along with Corrected papers in the student panel.

Answer Key:

Answer key will be provided in the website, on receipt of the Answer Sheets.

Pradhi CA Exam Centre:

Sri Sai Academy, Kodambakkam, Chennai – 24. (Opposite to Meenakshi College)

Hall Ticket will be issued one week before the Exam. Exam Instructions will be provided in the Hall Ticket.

Question Paper:

Photo copy of the Question Paper will be provided at the scheduled time

Answer paper:

Answer Papers will be provided to the Students.

Results:

Corrected Answer Sheet will be given during next Exam

Answer Key:

Answer key will be provided in the website, on receipt of the Answer Sheets or mailed to students

Correction:

Papers will be corrected / Uploaded in your respective Exam rooms in the Pradhi CA Server within 7 days from the date

of Submission.

For DOT Exam : Last date to Submit the Answer Papers - Group I : 10.05.2021 ; Group 2 : 15.05.2021

For Model Exam : Last date to Submit the Answer Papers - Group I : 15.05.2021 ; Group 2 : 20.05.2021

Note : It’s not Compulsory to write the test on the same date. Based on Preparation, Students can write the test any

time. Question Papers will be available from respective Scheduled Dates.

Fee structure – CA IPCC May 2021 (Old Syllabus) – Before Discount

TEST DOT Both DOT G 1 & 2 Model

DOT (Chapter wise) – Online Rs. 1,800* Rs. 1000* Rs. 150* Per Subject

DOT (Chapter wise) – Direct Venue Rs. 2,250* Rs. 1200* Rs. 250* Per Subject

*Exclusive of 18% GST

Register DOT & Model & Get 20 % Concession on DOT Fee (For All Students)

& Special Offer to Existing Students - 25% Concession on

DOT Fee & 20 % Concession on Model Fee. Kindly Share your invoice to 8072653948 and Avail Discount

Payment mode :

Option 1

Net Banking (Savings A/c)

Name : Iyyappan M

Account No. : 7512502206

IFSC Code : KKBK0008497

Branch : Thambu Chetty

Option 2

Google Pay/ BHIM/ Paytm / Phonepe

8072653948

✓ For Registration, Please visit our Website www.pradhica.com

✓ After Making payment, you will receive a Copy of Invoice via Mail. Kindly share via WhatsApp

8072653948 / mail to [email protected]

✓ Exam Registration Number & Server Link will be mailed you.

Payment Gathway:

You can also make payment via Payment Gateway in Website www.pradhica.com

Limited seats only.

For More Details

Ring Pradhi CA in +91 80726 53948 / +91 96770 57574

Ping Pradhi CA on WhatsApp +91 80726 53948

Mail Pradhi CA at [email protected]

Note: Any Changes to the Schedule will be Updated & Mailed to Students

ALL THE BEST