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Toggle navigationCOURSESign In / Sign UpPast Year PapersCA Intermediate Syllabus (New) For May and Nov 2018 and Chapter wise WeightageBy Admin |150 Views (0) (0)Check CA Intermediate (Earlier CA IPCC) Revised Syllabus for May 2018 and November 2018 and Marks Weightage. In our latest articles, we have given CA IPCC Study Material & Practice Manual For Nov 2017 and CA IPCC RTP For November 2017. Today we are providing CA Intermediate Group - 1 and Group - 2 new syllabus which is applicable from May 2018 attempt. There are 8 papers in CA Intermediate I;e Accounting, Corporate and Other Laws, Cost and Management Accounting, Taxation, Advanced Accounting, Auditing and Assurance, Enterprise Information Systems & Strategic Management and Financial Management & Economics for Finance. May 2019 is the last attempt to write CA IPCC in old syllabus. Later, old registration students should also write CA Intermediate in new syllabus. Now check CA Intermediate course syllabus and marks weightage.CA Intermediate Accounting Syllabus(One paper – Three hours – 100 Marks)Weightage: 20% to 25%1. Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRS; convergence or adoption; objective and concepts of carve outs.2. Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards)3. Applications of Accounting Standards:- AS 1: Disclosure of Accounting Policies- AS 2: Valuation of Inventories- AS 3: Cash Flow Statements- AS 4: Contingencies and Events occurring after the Balance Sheet Date- AS 5: Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies- AS 10: Property, Plant and Equipment- AS 11: The Effects of Changes in Foreign Exchange Rates- AS 12: Accounting for Government Grants- AS 13: Accounting for Investments- AS 16: Borrowing Costs- AS 17: Segment Reporting- AS 22: Accounting for Taxes on IncomeWeightage: 25% to 30%4. Company Accounts- Redemption of preference shares- Redemption of debentures- Accounting for bonus issue and right issue- Accounting for tax: Concept of deferred tax asset and deferred tax liability in line with AS 22 “Accounting for Taxes”- Managerial Remuneration- Preparation of financial statements – Statement of Profit and Loss, Balance Sheet and Cash Flow Statement- Profit (Loss) prior to incorporation;Weightage: 30% to 35%5. Accounting for Special Transactions:- Investment- Insurance claims for loss of stock and loss of profit- Hire - purchase and Instalment Sale Transactions6. Special Type of Accounting- Departmental Accounting- Accounting for Branches including foreign branches- Accounts from Incomplete RecordsWeightage: 15% to 20%7.Dissolution of partnership firms including piecemeal distribution of assets; Amalgamation of partnership firms; Conversion of partnership firm into a company and Sale to a company; Issues related to accounting in Limited Liability Partnership.Note : If either a new Accounting Standards (AS), Announcements and Limited Revisions to AS are issued or the earlier one are withdrawn or new AS, Announcements and Limited Revisions to AS are issued in place of existing AS, Announcements and Limited Revisions to AS, the syllabus will accordingly include/exclude such new developments in the place of the existing ones with effect from the date to be notified by the Institute.CA Intermediate Corporate and Other Laws Syllabus(One paper – Three hours - 100 Marks)Part 1: Company Law (60 Marks)The Companies Act, 2013 – Sections 1 to 148Weightage: 30% to 40%- Preliminary- Incorporation of Company and Matters Incidental thereto- Prospectus and Allotment of Securities- Share Capital and DebenturesWeightage: 30% to 40%- Acceptance of Deposits by companies- Registration of Charges- Management and AdministrationWeightage: 25% to 35%- Declaration and payment of Dividend- Accounts of Companies- Audit and AuditorsNote: The provisions of the Companies Act, 1956 which are still in force would form part of the syllabus till the time their corresponding or new provisions of the Companies Act, 2013 are enforced.Part 2: Other Laws (40 Marks)1.The Indian Contract Act, 1872 (Specific contracts covered from section 123 onwards): Contract of Indemnity and Guarantee, Bailment, Pledge, Agency Weightage: 25% to 35%2.The Negotiable Instruments Act, 1881: Meaning of Negotiable Instruments, Characteristics, Classification of Instruments, Different provisions relating to Negotiation, Negotiability, Assignability, Right and Obligation of parties, presentment of Instruments, Rules of Compensation Weightage: 20% to 35%3.The General Clauses Act, 1897: Important Definitions, Extent and Applicability, General Rules of Construction, Powers and Functionaries, Provisions as to Orders, Rules, etc. made under Enactments, Miscellaneous Weightage: 20% to 25%4.Interpretation of statutes: Rules of Interpretation of statutes, Aids to interpretation, Rules of Interpretation/construction of Deeds and Documents Weightage: 15% to 25%Note: If new legislations are enacted in place of the existing legislations, the syllabus would include the corresponding provisions of such new legislations with effect from a date notified by the Institute. Similarly, if any existing legislation ceases to have effect, the syllabus will accordingly exclude such legislation with effect from the date to be notified by the Institute.The specific inclusions/exclusions in the various topics covered in the syllabus will be effected every year by way of Study Guidelines, if required.CA Intermediate Cost and Management Accounting Syllabus(One Paper- Three hours- 100 Marks)Weightage: 10% to 15%1.Overview of Cost and Management Accounting(i) Introduction to Cost and Management Accounting- Objectives and Scope of Cost and Management Accounting,- The users of Cost and Management accounting information- Functions of management accounting.- Role of cost accounting department in an organisation and its relation with other departments.- Installation of Costing System- Relationship of Cost Accounting, Financial Accounting, Management Accounting and Financial Management.- Cost terms and Concepts- Cost Reduction and Cost Control- Elements of Costs- Cost behavior pattern, Separating the components of fixed, variable, semi- variable and step costs.- Methods of Costing, Techniques of Costing.- Cost Accounting with use of Information Technology.(ii) Elements of Cost and preparation of Cost Sheets- Functional classification and ascertainment of cost- Preparation of Cost Sheets for Manufacturing sector and for Service sectorWeightage: 35% to 40%2. Ascertainment of Cost and Cost Accounting System(i) Material Cost- Procurement procedures- Store procedures and documentation in respect of receipts and issue of stock, Stock verification,- Valuation of material receipts,- Inventory control* Techniques of fixing level of stocks- minimum, maximum, re-order point, safety stock, determination of optimum stock level,* Determination of Optimum Order quantity- Economic Order Quantity (EOQ),* Techniques of Inventory control- ABC Analysis, Fast, Slow moving and Non moving (FSN), High, Medium, Low (HML), Vital, Essential, Desirable (VED), Just-in-Time (JIT)- Stock taking and perpetual inventory system, use of control ratios,- Inventory Accounting- Consumption- Identification with products of cost centres, Basis for consumption entries in financial accounting, monitoring consumption.(ii)Employee Cost- Attendance and Payroll procedures* Elements of wages- Basic pay, Dearness Allowance, Overtime, Bonus, Holiday and leave wages, Allowances and perquisites.- Employee Cost Control- Employee Turnover- Methods of calculating employee turnover, causes of employee turnover, effects of employee turnover.- Utilisation of Human Resource, Direct and indirect employee Cost, charging of employee cost, Identifying employee hours with work orders or batches or capital jobs.- Remuneration systems and incentive schemes* Time Rate System, Piece Rate System, Differential piece rate system, Calculation of wages, Effective Wages.(iii) Direct Expenses- Direct expenses- Nature of Direct or Chargeable expenses.- Sub-contracting- Control on material movements, Identification with the main product or service.(iv) Overheads- Functional analysis- Factory, Administration, Selling, Distribution, Research and Development.- Behavioral analysis- Fixed, Variable and Semi- Variable.- Allocation and Apportionment of overheads using Absorption Costing Method.- Factory Overheads- Primary and secondary distribution,- Administration Overheads- Method of allocation to cost centres or products,- Selling & Distribution Overheads- Analysis and absorption of the expenses in products/ customers, impact of marketing strategies, cost effectiveness of various methods of sales promotion.- Treatment of Research and development cost in cost accounting.(v) Concepts of Activity Based Costing (ABC)(vi) Recording and Accounting of Costs- Non-integrated Cost Accounting system- Ledger under non-integral system- Integrated (Cost and Financial) Accounting system- Ledgers under integral system.- Difference between the Nonintegrated and Integrated Accounting system.- Reconciliation of profit as per Cost and Financial Accounts (under Non- Integrated Accounting System).Weightage: 25% to 30%3.Methods of Costing(i) Single Output/ Unit Costing(ii) Job Costing: Job cost cards and databases, collecting direct costs of each job, attributing overheads to jobs, Application of job costing.(iii) Batch Costing: Determination of optimum batch quantity, Ascertainment of cost for a batch, Preparation of batch cost sheet, Treatment of spoiled and defective work.(iv) Contract Costing- Ascertainment of cost of a contract, Progress payment, Retention money, Escalation clause, Cost plus contract, Value of work certified, Cost of Work not certified.- Determination Value of work certified, Cost of work not certified, Notional or Estimated profit from a contact.(v) Process/ Operation Costing- Process cost recording, Process loss, Abnormal gains and losses, Equivalent units of production, Inter-process profit, Valuation of work in process.- Joint Products- Apportionment of joint costs, Methods of apportioning joint cost over joint products,- By-Products- Methods of apportioning joint costs over by-products, treatment of By-product cost.(vi) Costing of Service Sectors- Determination of Costs and Prices of services of following sectors/ Industries:* Transport, Toll roads, Hospitals, Canteen/ Restaurants, Hotels/ Lodges, Educational Institutions, Financial Institutions/ Banks, Insurance, IT sector and other services.Weightage: 20% to 25%4.Cost Control and Analysis(i) Standard Costing- Setting up of Standards, Types of Standards, Standard Costing as method of performance measurement.- Calculation and Reconciliation of Cost Variances* Material Cost Variance, employee Cost Variance, Variable Overheads Variance and Fixed Overhead Variance.(ii) Marginal Costing- Basic concepts of marginal costing, Contribution margin, Break-even analysis, Break –even and profit volume charts, Contribution to sales ratio, Margin of Safety, Angle of Incidence, Cost-Volume-Profit Analysis (CVP), Multi- product break- even analysis, Consideration of Limiting factor (key factor),- Determination of Cost of a product/ service under marginal costing method, determination of cost of finished goods, work-in-progress,- Comparison of Marginal costing with absorption costing method- Reconciliation of profit under the both methods,- Short term decision making using the above concepts (basic / fundamental level).(iii) Budget and Budgetary Control- Meaning of Budget, Essentials of Budget, Budget Manual, Budget setting process, Preparation of Budget and monitoring procedures.- The use of budget in planning and control- Flexible budget, Preparation of Functional budget for operating and non- operating functions, Cash budget, Master budget,- Introduction to Principal/ Key budget factor, Zero Based Budgeting (ZBB), Performance budget, Control ratios and Budget variances.CA Intermediate Taxation Syllabus(One paper ? Three hours – 100 Marks)Section A: Income Tax Law (60 Marks)Weightage: 5% to 10%1. Basic Concepts- Income-tax law: An introduction- Important definitions in the Income-tax Act, 1961- Concept of previous year and assessment year- Basis of Charge and Rates of TaxWeightage: 10% to 15%2. Residential status and scope of total income- Residential status- Scope of total incomeWeightage: 25% to 30%3.Incomes which do not form part of total income (other than charitable trusts and institutions, political parties and electoral trusts)- Incomes not included in total income- Tax holiday for newly established units in Special Economic Zones4.Heads of income and the provisions governing computation of income under different heads- Salaries- Income from house property- Profits and gains of business or profession- Capital gains- Income from other sourcesWeightage: 15% to 20%5.Income of other persons included in assessee's total income- Clubbing of income: An introduction- Transfer of income without transfer of assets- Income arising from revocable transfer of assets- Clubbing of income of income arising to spouse, minor child and son’s wife in certain cases- Conversion of self-acquired property into property of HUF6. Aggregation of income; Set-off, or carry forward and set-off of losses- Aggregation of income- Concept of set-off and carry forward and set-off of losses- Provisions governing set-off and carry forward and set-off of losses under different heads of income- Order of set-off of losses7. Deductions from gross total income- General provisions- Deductions in respect of certain payments- Specific deductions in respect of certain income- Deductions in respect of other income- Other deductionsWeightage: 20% to 25%8. Computation of total income and tax liability of individuals- Income to be considered while computing total income of individuals- Procedure for computation of total income and tax liability of individualsWeightage: 10% to 15%9. Advance tax, tax deduction at source and introduction to tax collection at source- Introduction- Direct Payment- Provisions concerning deduction of tax at source- Advance payment of tax- Interest for defaults in payment of advance tax and deferment of advance tax- Tax collection at source – Basic concept- Tax deduction and collection account number10. Provisions for filing return of income and self-assessment- Return of Income- Compulsory filing of return of income- Fee and Interest for default in furnishing return of income- Return of loss- Provisions relating to belated return, revised return etc.- Permanent account number- Persons authorized to verify return of income- Self-assessmentSection B: Indirect Taxes (40 Marks)Weightage: 30% to 35%1.Concept of indirect taxes- Concept and features of indirect taxes- Principal indirect taxes2.Goods and Services Tax (GST) Laws- GST Laws: An introduction including Constitutional aspects- Levy and collection of CGST and IGST* Application of CGST/IGST law* Concept of supply including composite and mixed supplies* Charge of tax* Exemption from tax* Composition levy- Basic concepts of time and value of supply- Input tax creditWeightage: 20% to 30%- Computation of GST liabilityWeightage: 25% to 40%- Registration- Tax invoice; Credit and Debit Notes; Electronic waybill- Returns- Payment of tax including reverse chargeWeightage: 0% to 5%- Concept of indirect taxes - Concept and features of indirect taxes; Principal indirect taxes- GST Laws: An introduction including Constitutional aspectsNote – If any new legislation(s) is enacted in place of an existing legislation(s), the syllabus will accordingly include the corresponding provisions of such new legislation(s) in place of the existing legislations) with effect from the date to be notified by the Institute. Similarly, if any existing legislation ceases to have effect, the syllabus will accordingly exclude such legislation with effect from the date to be notified by the Institute. Students shall not be examined with reference to any particular State GST Law.Consequential/corresponding amendments made in the provisions of the Income-tax law and Goods and Services Tax laws covered in the syllabus of this paper which arise out of the amendments made in the provisions not covered in the syllabus will not form part of the syllabus. Further, the specific inclusions/exclusions in the various topics covered in the syllabus will be effected every year by way of Study Guidelines. The specific inclusions/exclusions may also arise due to additions/deletions every year by the annual Finance Act.Group 2CA Intermediate Advanced Accounting Syllabus(One paper – Three hours – 100 Marks)Weightage: 20% to 25%1.Accounting Standards:- AS 7: Construction Contracts AS 9 : Revenue Recognition- AS 14: Accounting for Amalgamations- AS 18 : Related Party Disclosures- AS 19: Leases- AS 20 : Earnings Per Share- AS 24 : Discontinuing Operations- AS 26 : Intangible Assets- AS 29 : Provisions, Contingent Liabilities and Contingent Assets.2. Application of Guidance Notes issued by the ICAI on specified accounting aspects. Company AccountsWeightage: 35% to 40%3.Special Aspects of Company Accounts- Accounting for employee stock option plan- Buyback of securities- Equity shares with differential rights- Underwriting of shares and debentures.4.Reorganization of Companies- Accounting for Amalgamation (excluding inter-company holding) and reconstruction- Accounting involved in liquidation of companies.Weightage: 15% to 20%5.Financial Reporting of Banking, Financial Services and Insurance (BFSI)- Insurance companies,- Banking companies and- Non-Banking Financial Companies- Mutual funds and regulatory requirements thereof.Weightage: 20% to 25%6.Valuation of goodwill7.Consolidated Financial StatementsConcept of consolidation and simple problems on Consolidated Financial Statements with single subsidiary (excluding problems involving acquisition of Interest in Subsidiary at Different Dates; Different Reporting Dates; Disposal of a Subsidiary and Foreign Subsidiaries)Notes :1.If either a new Accounting Standards (ASs), Announcements and Limited Revisions to ASs are issued or the earlier one are withdrawn or new ASs, Announcements and Limited Revisions to AS are issued in place of existing ASs, Announcements and Limited Revisions to AS, the syllabus will accordingly include/exclude such new developments in the place of the existing ones with effect from the date to be notified.2.The specific inclusions/exclusions, in any topic covered in the syllabus, will be effected every year by way of Study Guidelines. The list of applicable Guidance Notes in Accounting will also form part of the Study Guidelines.CA Intermediate Auditing and Assurance Syllabus (100 Marks)(One paper – Three hours – 100 Marks)Weightage: 20% to 25%1.Nature, Objective and Scope of AuditAuditing Concepts: Nature, objective and scope of Audit; Relationship of auditing with other disciplines;Standard Setting Process: Overview, Standard-setting process, Role of International Auditing and Assurance Standards Board (IAASB) & Auditing and Assurance Standards Board (AASB); Standards on Auditing, Guidance Note(s) issued by the ICAI;Engagement Standards: Qualities of Auditor, Elements of System of Quality Control (SQC 1 Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements); Ethical requirements relating to an audit of financial statements; Inherent Limitations of an audit (SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing); Preconditions for an audit; Audit Engagement; Agreement on Audit Engagement Terms; Terms of Engagement in Recurring Audits (SA 210 Agreeing the Terms of Audit Engagements); Leadership Responsibilities for Quality on Audits; Concept of Auditor’s Independence; Threats to Independence; Acceptance and Continuance of Client Relationships and Audit Engagements (SA 220 Quality Control for an Audit of Financial Statements).2.Audit Strategy, Audit Planning and Audit ProgrammeAudit Strategy; Audit planning (SA 300); Audit programme; Development of Audit Plan and Programme, Control of quality of audit work - Delegation and supervision of audit work; Materiality and Audit Plan; Revision of Materiality; Documenting the Materiality; Performance Materiality (SA 320 Materiality in Planning and Performing an Audit).Weightage: 5% to 15%3.Audit Documentation and Audit EvidenceConcept of Audit Documentation; Nature & Purpose of Audit Documentation; Form, Content & Extent of Audit Documentation; Completion Memorandum; Ownership and custody of Audit Documentation (SA 230 Audit Documentation); Audit procedures for obtaining audit evidence; Sources of evidence; Relevance and Reliability of audit evidence; Sufficient appropriate audit evidence, Evaluation of Audit Evidence (SA 500 Audit Evidence); Written Representations as Audit Evidence; Objective of Auditor regarding Written Representation; Management from whom Written Representations may be requested; Written Representations about Management’s Responsibilities (SA 580 Written Representations); Obtaining evidence of existence of inventory; Audit procedure to identify litigation & claims (SA 501 Audit Evidence - Specific Considerations for Selected Items); External confirmation procedures; Management's refusal to allow the auditor to send a confirmation request; Negative Confirmations (SA 505 External Confirmations); Audit evidence about opening balances; Accounting policies relating to opening balances; Reporting with regard to opening balances (SA 510 Initial Audit Engagements-Opening Balances); Meaning of Related Party; Nature of Related Party Relationships & Transactions; Understanding the Entity's Related Party Relationships & Transactions (SA 550 Related Parties); Meaning of Subsequent Events; Auditor's obligations in different situations of subsequent events (SA 560 Subsequent Events); Responsibilities of the Auditor with regard to Going Concern Assumption; Objectives of the Auditor regarding Going Concern; Events or Conditions that may cast doubt about Going Concern Assumption; Audit Procedures when events or conditions are identified (SA 570 Going Concern).Weightage: 10% to 15%4.Risk Assessment and Internal Control: Audit Risk, Identifying and Assessing the Risk of Material Misstatement, Risk Assessment procedures; Understanding the entity and its environment; Internal control ,Documenting the Risks; Evaluation of internal control system; Testing of Internal control; Internal Control and IT Environment (SA 315 Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment); Materiality and audit risk (SA 320 Materiality in Planning and Performing an Audit); Internal audit, Basics of Standards on Internal Audit (SIAs) issued by the ICAI; Basics of Internal Financial Control and reporting requirements; Distinction between Internal Financial Control and Internal Control over Financial Reporting.Weightage: 15% to 20%5.Fraud and Responsibilities of the Auditor in this Regard: Responsibility for the Prevention and Detection of Fraud; Fraud Risk Factors; Risks of Material Misstatement Due to Fraud; Communication of Fraud (SA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements); Provisions of the Companies Act 2013 relating to fraud and rules thereunder including reporting requirements under CARO.6.Audit in an Automated Environment: Key features, Impact of IT related Risks, Impact on Controls, Internal Financial Controls as per Regulatory requirements, Types of Controls, Audit approach, Understanding and documenting Automated environment, Testing methods, data analytics for audit, assessing and reporting audit findings.7.Audit Sampling: Meaning of Audit Sampling; Designing an audit sample; Types of sampling; Sample Size and selection of items for testing; Sample selection method (SA 530 Audit Sampling).8.Analytical Procedure: Meaning, nature, purpose and timing of analytical procedures; Substantive analytical procedures, Designing and performing analytical procedures prior to Audit; investigating the results of analytical procedures (SA 520 Analytical Procedures).Weightage: 10% to 15%9.Audit of Items of Financial Statements: Audit of sale of Products and Services; Audit of Interest Income, Rental Income, Dividend Income, Net gain/loss on sale of Investments etc.Audit of Purchases, Employee benefits expenses, Depreciation, Interest expense, Expenditure on Power & Fuel, Rent, Repair to building, Repair to Machinery, Insurance, Taxes, Travelling Expenses, Miscellaneous Expenses etc.Audit of Share Capital, Reserve & Surplus, Long Term Borrowings, Trade Payables, Provisions, Short Term Borrowings & Other Current Liabilities. Audit of Land, Buildings, Plant & Equipment, Furniture & Fixtures, Vehicles, Office Equipments, Goodwill, Brand/Trademarks, Computer Software etc. Audit of Loan & Advances, Trade Receivable, Inventories, Cash & Cash Equivalent, Other Current Assets. Audit of Contingent Liabilities.(The list of items is illustrative only)10.The Company Audit: Eligibility, Qualifications and Disqualifications of Auditors;Appointment of auditors; Removal of auditors; Remuneration of Auditors; Powers and duties of auditors; Branch audit; Joint audit; Reporting requirements under the Companies Act, 2013 including CARO; Other Important Provisions under the Companies Act, 2013 relating to Audit and Auditors and Rules made thereunder.Weightage: 5% to 15%11.Audit Report: Forming an opinion on the Financial Statements; Auditor's Report- basic elements (SA 700 Forming an Opinion and Reporting on Financial Statements); Types of Modified Opinion; Circumstances When a Modification to the Auditor’s Opinion is Required (SA 705 Modification to the Opinion in the Independent Auditor’s Report); Qualification, Disclaimer, Adverse opinion (SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent, Auditor’s Report); Nature of Comparative Information; Corresponding Figure; Comparative Financial Statements (SA 710 Comparative Information– Corresponding Figures and Comparative Financial Statements).Weightage: 10% to 20%12.Audit of Banks: Understanding of accounting system in Banks, Audit Approach, Audit of Revenue items, Special Consideration in Bank Audit with emphasis on Advances and NPAs.13.Audit of Different Types of Entities: Appointment of Auditor, Audit Procedure. Audit Report in respect of different Category of Entities mentioned below: government; Local bodies and not-for-profit organizations; Partnership Firms, Audit of different type of undertakings, i.e., Educational institutions, Hotels, Clubs, Hospitals Basics of Limited Liability Partnerships (LLPs) audit and Co-operative Societies Audit.Note:- The specific inclusions/exclusions, in any topic covered in the syllabus, will be effected every year by way of Study Guidelines.- The provisions of the Companies Act, 1956 which are still in force would form part of the syllabus till the time their corresponding or new provisions of the Companies Act, 2013 are enforced.- If new legislations/ Standards on Auditing/Guidance Notes/Statements are enacted in place of the existing legislations, the syllabus would include the corresponding provisions of such new legislations with effect from a date notified by the Institute. The changes in this regard would also form part of Study Guidelines.CA Intermediate Enterprise Information Systems and Strategic Management Syllabus(One paper – Three hours – 100 Marks)Section A: Enterprise Information Systems (50 Marks)Weightage: 15% to 25%1. Automated Business Processes- Introduction to Enterprise Business Processes, Benefits, Risks and Controls;- Diagrammatic representation of business processes using Flowcharts;- Risks and controls for specific business processes: Procure to pay (P2P), Order to cash, Inventory Cycle, Hire to Retire, Supply Chain Management, Fixed Assets etc.- Applicable regulatory and compliance requirements including computer related offences, privacy, cybercrime, Sensitive Personal Data Information of Information Technology Act, 2000Weightage: 15% to 25%2. Financial and Accounting Systems- Integrated (ERP) and non-integrated systems with related risks and controls;- Business process modules and their integration with Financial and Accounting systems.- Reporting Systems and MIS, Data Analytics and Business Intelligence- Business Reporting and fundamentals of XBRL (eXtensible Business Reporting Language).- Applicable regulatory and compliance requirementsWeightage: 15% to 25%3. Information Systems and Its Components- Components of Automated Information Systems: Application Systems, Database, Network and Operating System with related risks and controls.- Mapping of Organization structure with segregation of duties in Information Systems.Weightage: 15% to 25%4. E-Commerce, M-Commerce and Emerging Technologies- Components and Architecture of E-Commerce and M-Commerce with related risks and controls- Business process flow with its related risks and controls- Applicable regulatory and compliance requirements- Emerging technologies with its related risks and controlsWeightage: 15% to 25%5.Core Banking Systems- Components and Architecture of CBS and related risks and controls- Core modules of banking and Business process flow and its related risks and controls- Reporting Systems and MIS, Data Analytics and Business Intelligence- Applicable regulatory and compliance requirementsSection B: Strategic Management (50 Marks)Weightage: 10% to 15%1. Introduction to Strategic Management- Business Policy- Meaning and Nature of Strategic management- Business Strategy- Strategic Levels in Organizations- Strategic Management in Government and Not-for-profit organizationWeightage: 10% to 15%2.Dynamics of Competitive Strategy- Competitive Landscape- Strategic Analysis- Industry and Competitive Analysis- Core Competence- Competitive Advantage- Internal and External Analysis- SWOT Analysis- GlobalizationWeightage: 10% to 15%3.Strategic Management Process- Strategic Planning- Strategic Intent - Vision, Mission and Objectives- Strategy FormulationWeightage: 10% to 15%4.Corporate Level Strategies- Concepts and Nature of Corporate Strategy- Strategic Alternatives at Corporate Level* Growth* Stability* Expansion* Business Combinations – Mergers and Acquisitions* Strategic Alliances* Turnaround* Retrenchment and RetreatWeightage: 10% to 15%5.Business Level Strategies- Competitive Strategies at Business Level- Michael Porter’s Generic Strategies- Best-Cost Provider StrategyWeightage: 10% to 15%6.Functional Level Strategies- Marketing Strategy- Financial Strategy- Operations Strategy- Human Resource Strategy- Research and DevelopmentWeightage: 10% to 15%7.Organisation and Strategic Leadership- Organisation Structure- Strategic Business Unit- Strategic Leadership- Strategy Supportive Culture- Entrepreneurship and IntrapreneurshipWeightage: 10% to 15%8.Strategy Implementation and Control- Strategy Implementation- Strategic Change- Strategic Control- Strategy Audit- Business Process Reengineering- BenchmarkingCA Intermediate Financial Management and Economics For Finance Syllabus(One paper – Three hours – 100 Marks)Section A: Financial Management (60 Marks)Weightage: 10% to 15%1.Financial Management and Financial Analysis- Introduction to Financial Management Function* Objective and scope of financial management* Role and purpose* Financial management environment* Functions of finance executives in an organization* Financial distress and insolvency.- Financial Analysis through Ratios* Users of the financial analysis* Sources of financial data for analysis* Calculation and Interpretation of ratios:^ Analysing liquidity^ Analysing leverage^ Analysing solvency^ Analysing efficiency/ activity^ Analysing profitability* Limitations of ratio analysisWeightage: 40% to 45%2. Financing Decisions- Sources of Finance* Different Sources of Finance, Characteristics of different types of long term debt and equity finance, Method of raising long term finance* Different Sources of short term Finance* Internal fund as a source of finance* International sources of finance* Other sources of finance- Sale and leaseback, Convertible debt, Venture capital, Grants etc.- Lease Financing* Concept and Classification* Significance and Limitations of Lease Financing* Financial Evaluation of Leasing Decision- Cost of Capital* Significance of cost of capital* Factors of cost of capital* Measurement of costs of individual components of capital* Weighted average cost of capital (WACC)* Marginal cost of capital* Effective Interest rate- Capital Structure Decisions* Significance of capital structure* Determinants of capital structure* Capital structure planning and designing* Designing of optimum capital structure* Theories of Capital Structure and value of the firm- relevancy and Irrelevancy of capital structure.* EBIT- EPS Analysis, Breakeven- EBIT Analysis.* Under/ Over Capitalisation.- Leverages* Types of Leverages- Operating, Financial and Combined* Analysis of leveragesWeightage: 30% to 35%3.Capital Investment and Dividend Decisions- Capital Investment Decisions* Objective of capital investment decisions* Methods of Investment appraisal:^ Payback period, Discounted payback period^ Accounting Rate of Return (ARR),^ Net Present Value (NPV) - The meaning of NPV, Strengths and limitations of NPV method, The impact of taxation on the NPV analysis, The impact of Inflation on the NPV analysis, The working capital adjustment in an NPV analysis, Capital rationing, Equivalent Annual Costs, Adjusted present value^ Internal Rate of return (IRR)- Limitations of the IRR method, Multiple IRRs,^ Modified internal Rate of Return (MIRR)- Definition and explanation of MIRR, The process for calculating MIRR, Strengths of the MIRR approach.^ Profitability Index- Adjustment of Risk and Uncertainty in Capital Budgeting Decision* Probability Analysis* Certainty Equivalent Method* Risk Adjusted Discount Rate* Monte Carlo Simulation* Decision Tree Analysis* Scenario Analysis* Sensitivity Analysis- Dividend Decisions* Basics of Dividends* Forms of dividend* Determinants of dividend* Relevancy and Irrelevancy of Dividend Policies- Traditional Approach, Walter’s model, Gordon’s model, Modigliani and Miller (MM) Hypothesis.Weightage: 10% to 15%4.Management of Working Capital- Management of Working Capital* The management of working capital- Liquidity and Profitability* The Working capital financing decisions- Primary and Secondary Sources of Liquidity* The working Capital Cycle (operating Cycle), Effectiveness of Working Capital based on its operating and cash conversion cycles* Assessment of working capital requirement* Management of Accounts Receivables (Debtors)* Factoring and Forfaiting* Management of Accounts Payables (Creditors)* Management of Inventory* Management of Cash, Treasury management* Banking norms of working capital financeSection B: Economics For Finance (Marks: 40)Weightage: 20% to 30%1.Determination of National Income- Macro Economic Aggregates and Measurement of National Income- The Keynesian Theory of Determination of National IncomeWeightage: 20% to 30%2.The Money Market- The Concept of Money Demand: Important Theories of Demand for Money- The Concept of Money Supply- Monetary PolicyWeightage: 20% to 30%3.Public Finance- Fiscal functions: An Overview.- Market Failure- Government Interventions to Correct Market Failure- Fiscal PolicyWeightage: 20% to 30%4.International Trade- Theories of International Trade- Trade Policy – The Instruments of Trade Policy- Trade Negotiations- Exchange Rates and its economic effects- International Capital Movements: Foreign Direct InvestmentI hope this article will help you to check CA intermediate course new syllabus. 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1.Delhi Janlokpal Bill: Aam Aadmi Party resolves to legislate the Delhi Jan Lokpal Bill after coming to power. This will ensure a time-bound investigation in matters of corruption. The Delhi Lokpal will have the power to initiate investigations and prosecution against those charged with corruption. A Citizens’ Charter shall be introduced in all government offices in Delhi. Whistleblowers will be provided protection and awarded for their contribution toward creating a just system.2.Swaraj Bill: Aam Aadmi Party will legislate the Swaraj Act to devolve power directly to the people. Decisions affecting the local community will be taken by citizens and implemented by their Secretariat. A Citizen Local Area Development (C-LAD) Fund will be given to every Mohalla Sabha and Resident Welfare Association, ensuring funds and functions in the hands of the community.3.Full Statehood for Delhi: Acting within the constitutional framework our government will use its moral and political authority to push for full statehood for Delhi. This will ensure that institutions such as the DDA, MCD and Delhi Police will be accountable to the elected government of Delhi. This way land will be made available for the common man, there will be greater synchronization and shared purpose among civic services with regard to service delivery and the law and order machinery will be accountable to the citizens.4.Electricity Bills to be reduced by half: An Aam Aadmi Party government will keep its promise of reducing electricity bills by half. A more efficient, transparent and accountable system to regulate and audit the power generation and distribution companies is the need of the hour and AAP will do everything within its command to achieve that. Discoms should purchase power from economical sources and wriggle out of expensive and unsustainable Power Purchase Agreements. AAP will take measures to provide relief from rising power bills, namely generating cheaper electricity, improving transmission efficiency, fixing billing defects and correcting meter defects.5.CAG Audit of Power Discoms: We will conduct a comprehensive performance audit of discoms by the Comptroller and Auditor General of India. Discoms shall also be brought within the ambit of the RTI act. We will ensure that the citizens of Delhi do not have to bear the burden of soaring power tariffs. Initially we will provide subsidy that would go not to the power discoms but to Delhi Transco, a state-owned transmission company which has unpaid bills of Rs 3,500 crore to be paid by the discoms. This money will help Delhi Transco upgrade and augment its transmission capacity, which is in a bad state at present. The lack of funds at Transco’s disposal is one of the main reasons for the frequent power outages in the state. After the audit results are tabled in the assembly, power tariffs will be restructured.6.Delhi’s Own Power Station: We will put up Delhi's own power station at the pithead and comprehensively solve Delhi's electricity problem in the long run by being able to meet peak power consumption of 6200MW. We will also ensure that the Rajghat and Bawana plant are efficiently utilized.7.Introduce Competition Amongst Discoms: AAP reiterates the promise made in its December 2013 Delhi manifesto of providing consumers the right to choose between electricity providers. We will introduce competitive distribution, which will provide better services and lead to lower tariffs.8.Delhi To Be Made A Solar City: AAP will facilitate a phased shift to renewable and alternate sources of energy. Incentives will be given to households, housing societies, enterprise and industry to gradually switch over to renewable energy. We are committed to ensuring that 20 percent of Delhi’s energy needs are met through solar energy by 2025.9.Water As A Right: AAP will provide Water as a Right. It will provide universal access to clean drinking water to all citizens of Delhi at an affordable price. The Delhi Jal Board Act will be amended to make clean drinking water a right of the people. AAP will make a time bound plan of action for covering all residents of Delhi with piped water and sewage network in all parts irrespective of their legal status. There will be no discrimination between planned/non-planned; authorized/ non-authorized; regularized/ non-regularized; city or village. Within five years piped water connections will be made available to as many as 14 lakh households (50 lakh people) in Delhi that do not have a piped water connection at present.10.Free Lifeline Water: AAP will ensure free lifeline water of up to 20 kiloliters (20,000 liters) to every household per month through a Delhi Jal Board’s (DJB) metered water connection. This scheme will be extended to group-housing societies.11.Fair and Transparent Water Pricing: AAP will provide universal access to potable water to all its citizens of Delhi at a sustainable and affordable price. The mandatory annual 10 percent hike in water tariffs will be abolished and any further hike will be made only after due consideration. The AAP government will abolish the C-1A (B) category to provide relief to households that run small shops from their residence (less than 100 square feet) for their livelihood for which they are charge commercial rates in spite of the fact that they are not using water for commercial purposes.12.Water From Munak Canal: AAP will ensure the firm implementation of the High Court order that says Delhi is entitled to extra raw water from Haryana in the Munak canal, an issue on which the BJP government in Haryana and at the Centre have been dithering.13.Augmenting Water Resources: Our government will preserve and replenish local and decentralized water resources, will initiate schemes for rainwater harvesting, recharge of wells, watershed development and soil-water conservation. AAP will revive Delhi’s water bodies like lakes, ponds and baolis, among others, by rainwater recharging and maintaining them in partnership with Mohalla Sabhas.14.Crackdown On Water Mafia: AAP is committed to clamping down on Delhi’s powerful water mafia working under the patronage of political leaders. AAP will put in place a transparent tanker water distribution system by implementing state-of-the-art techniques. The schedule of tankers operating in different localities would be made available online and on mobile phone. Private tankers will be allowed to operate under the guidelines framed by our government. This will protect the consumers from exorbitant pricing and illegal practices of private tanker operators.15.Revive The Yamuna: The Yamuna River has been part of the collective memory of Delhi for a long time but this lifeline is dying. We will ensure 100 percent collection and treatment of Delhi’s sewage through an extensive sewer network and construction of new functional sewage treatment plants. Discharge of untreated water and industrial effluents into the river Yamuna will be strictly prohibited.16.Promote Rainwater Harvesting: The AAP government will throw its weight behind rainwater harvesting and strongly push it in a top-down manner. Families that adopt rainwater harvesting shall be termed water- friendly families. The government will provide incentives to families who do so.17.Build 2,00,000 Public Toilets: AAP will build two lakh toilets across Delhi: about 1.5 lakh toilets in slums and JJ clusters and 50,000 toilets in public spaces, of which 1 lakh toilets will be for women. These toilets will be concentrated in public spaces and slum areas. We will construct eco-toilets to save water.18.Better Waste Management: AAP will adopt and encourage the use of good practices in waste management techniques from across the world. We will encourage recycling by segregation of biodegradable and non-biodegradable waste at the household level. Littering or disposal of construction debris in public places will attract a heavy fine. We will enforce the ban on plastic bags in the city.19.Five Hundred New Government Schools: AAP will build 500 new schools with a special focus on secondary and senior secondary schools to ensure that every Delhi child has easy access to quality education.20.Higher Education Guarantee Scheme: Students who wish to pursue any diploma or degree course after finishing Class 12 from any school in Delhi will be given bank loans with the government standing as a guarantor. Students will not be required to furnish any collateral and the scheme will be universal in nature regardless of a student’s financial background. The loan will cover both tuition fees and living expenses. The loan repayment schedule will carry a moratorium period covering the years required to finish the course and one year thereafter to find a job. Under this scheme no loan request will be rejected.21.Twenty New Degree Colleges: AAP will open 20 new colleges under Delhi administration on the outskirts of the city in partnership with the villages of Delhi. Further we will double the existing seat capacity of the Delhi government administered colleges including Delhi’s flagship university, the Ambedkar University.22.Regulate Private School Fees: We will regulate private school fees by publishing the fee structures and accounts online. Capitation fee will be abolished.23.Transparency in Schools Admissions: AAP will bring in complete transparency in Nursery and KG admissions. To streamline the admission process, we will use a centralized online system for nursery admissions, removing avenues for corruption.24.Ramp Up Government Schools to Provide Quality Education: AAP is committed to improving the standard of government schools so that all citizens of Delhi have access to high quality of education. Every school will have sufficient functional toilets built, especially for girls. A sufficient budget will be given at the discretion of the principal for lights, fans, blackboards and other essential infrastructure. Teaching and learning infrastructure including computers and high-speed Internet connectivity will be made fully functional in every school. Number of DTC buses will be increased in order to service private schools so that it cuts down on the wait times at regular DTC bus stops. Seventeen thousand new teachers will be hired to maintain full staff strength at government schools.25.Increased Spending on Education and Healthcare: Education and Health will be AAP's top priority. The total budgetary allocation will be increased accordingly.26.Expand Healthcare Infrastructure: We will create 900 new Primary Health Centers (PHCs) and 30,000 more beds in Delhi hospitals, out of which 4,000 will be in maternity wards. We will ensure that Delhi conforms to the international norm of five beds for every 1000 people.27.Quality Drugs For All At Affordable Price: Pharmaceutical drug and equipment procurement will be centralized to ensure zero corruption. Generic, affordable and high quality drugs will be made available to the public.28.Adequate Street Lighting: Seventy percent of Delhi’s streetlights do not work. Unlit streets become scenes of crimes particularly against women. AAP will ensure a100 percent lighting of streets across the city so that no miscreant or anti-social activity goes unnoticed.29.Effective Last Mile Connectivity: AAP will provide effective last mile connectivity in Delhi’s public transit system, which will play a role in reducing the number of crimes against women. An effective combination of shared autos, metro feeder services and e-rickshaws will be used to provide efficient last mile connectivity by fixing and delimiting routes. This will be synced with metro and bus timings so that there is a working connection to each neighborhood from nodal points.30.CCTVs in Public Spaces and Buses: AAP plans to install CCTV cameras in DTC buses, bus stands and in crowded places as a deterrent against crime. AAP will ensure that women can go about their jobs in the city free of stress while travelling by public transport.31.Speedy Justice through 47 Fast-Track Courts: AAP will strongly push for the creation and completion of fast-track courts, which are dedicated to handling cases of sexual assault and other crimes against women. AAP will operationalize 47 new courts that it had commissioned in January 2014 to ensure speedy justice. If required, the courts will be run in two shifts so that the cases involving crimes against women are heard and trials completed within six months.32.Empower Delhi Lawyers and Judiciary: New judges will be appointed. We will make provisions for affordable housing for government counsels and lawyers practising in lower courts. The government will streamline existing government medical schemes to ensure maximum coverage of legal functionaries.33.Women’s Security Force: AAP will set up Mahila Suraksha Dal or Women’s Security Force made up of a 10,000 strong Home Guard who are currently forced to work as servants, drivers and cooks at the residences of senior officers and ministers. AAP will also use 5,000 bus marshals to prevent and deter crime on public transport.34.Suraksha Button: Our government will provide a Suraksha/SOS button on every mobile phone. We will work towards its connectivity to the police, nearest PCR van, relatives and volunteer community.35.Governance On The Mobile Phone: All government services and forms will be made available online and on the phone. Data on government projects, performance, accounts and personnel will be posted online. This will bring transparency and accountability in governance.36.Delhi’s Villages To Receive Special Attention: Decisions regarding the development of Delhi’s villages will be taken by Gram Sabhas, which will be granted special untied Village Development Funds to be utilized according to their priorities. Those engaged in agriculture and animal husbandry will receive incentives and infrastructural support as is done in neighbouring states. We will provide sports facilities in villages to encourage young adults to pursue sports. Connectivity to rural Delhi will be enhanced through increased bus and metro services.37.Farmer Land Reform: Section 33 and 81 of the Delhi Land Reform Act, which put unjust restrictions on farmers’ rights over their land, will be removed. No land will be acquired in Delhi’s villages without the consent of the Gram Sabha. Strong pressure would be exerted on the Central government to remove unnecessary restrictions regarding land use in villages.38.Wi-Fi Delhi: We will make Wi-Fi freely available in public spaces across Delhi. Citywide Wi-Fi can help in bridging the digital divide. It will also provide an impetus to education, entrepreneurship, business, employment, and also tie in with women’s safety initiatives.39.Delhi To Be Made A Trade And Retail Hub: AAP will formulate trader-friendly policies and streamline rules and regulations for setting up and running businesses. We will simplify compliance and licensing for traders and put in place a system of single window clearance. We will also ensure that starting a trade or business in Delhi takes a maximum time of one week. As vital stakeholders the participation of traders in the framing of trade policies will be encouraged.40.FDI In Retail: Our government will continue with its decision of not allowing FDI in retail in Delhi.41.Lowest VAT Regime: Delhi will have the lowest VAT regime in India. We will simplify VAT and other tax structures. One portion of the VAT collected from every locality and market will be used for the maintenance and upgradation of that market to foster business and trade.42.End of VAT Raids And Inspector Raj: We will put an end to raid culture and inspector raj. Only under exceptional circumstances will a raid be permitted with the prior approval of senior officials.43.Simplifying VAT Rules: AAP will simplify VAT rules, processes and forms. The 30 page long VAT form will be crunched into one page for traders. All communication with the concerned department will be online. Licenses will be applied for and received at home.44.Delhi Skill Mission: AAP will promote vocational education and skill development of Delhi's youth in schools and colleges, to bridge the real skill gap in Delhi. We will create the first ever Delhi Skill Mission to train and enable one lakh youth per year for the first 2 years, ramping up to five lakh youth per year for the next 3 years.45.Create 8 Lakh Jobs: AAP will create eight lakh new jobs in the next five years. AAP will facilitate innovative and private startup accelerators to provide support to entrepreneurs. We will create an ecosystem that enables private industry to create more jobs.46.Delhi To Be Startup Hub: The government will encourage startups by setting up business and technology incubators in universities and colleges. As a pilot project, we will also create three million square feet of affordable business incubation space.47.Contractual Posts To Be Regularized: AAP will fill 55,000 vacancies in the Delhi government and autonomous bodies of the Delhi Government on an immediate basis. 4,000 doctors and 15,000 nurses and paramedics will be made permanent.48.Emphasis On Social Security: AAP will implement a flexible and fair labour policy. Our policy will ensure social security for workers in the unorganized sector; regulate wages, services and working hours of domestic workers and improve work conditions of rag pickers. Local Mohalla Sabhas will provide licences to street vendors and hawkers in designated spaces.49.Reducing Pollution: Delhi Ridge, the lung of the city, will be protected from encroachment and deforestation. Environmentally appropriate afforestation would be carried out in all parts of Delhi in collaboration with the local Mohalla Sabhas. We will acquire mechanized vacuum cleaning vehicles to clean the city. Public transport will be improved to reduce the number of cars on the road. Additionally, incentives will be provided for low emission fuels like CNG and electricity. Government will encourage car-pooling and will crackdown on fuel adulteration to reduce pollution.50.Unified Transport Authority: AAP will formulate holistic transport policies for all forms of transport including the metro, buses, auto rickshaws, rickshaws and e-rickshaws. A ‘Unified Transport Authority’ will be established for this purpose.51.Large Scale Expansion in Bus Services: We will expand bus services in the city on a massive scale, adding at least 5,000 new buses to the city fleet in five years. This will reduce the cost of transportation and pollution in the city.52.Just And Fair Policy For E-Rickshaws: E-rickshaw drivers of Delhi spent many months mired in confusion. They lost their livelihood for months due to the BJP’s policy paralysis. AAP will formulate a clear policy and standards for the ownership and operation of e-rickshaws, keeping safety aspects in mind.53.Metro Rail 2.0: We will collaborate with the Indian Railways to extend and develop the Ring Rail service in Delhi. AAP will also work towards large-scale expansion of the Delhi metro, especially in rural areas. Senior citizens, students and persons with disability will be provided concessional passes on buses and in the metro.54.Fair Arrangement for Auto Drivers: The number of auto rickshaw stands will be increased. We will facilitate fast bank loans for the purchase of auto-rickshaws. Special trainings will be conducted for auto drivers to improve their overall conduct. The interests of commuters will be protected by taking strict action against auto drivers in case of violation of laws or misbehaviour. At the same time, we will prevent harassment of auto rickshaw drivers by the police.55.Freehold Of Resettlement Colonies: The Aam Aadmi Party proposes a simple solution of conferring freehold rights to resettlement colonies. Original allottees will receive ownership of their plots for just Rs. 10,000. Those who are not original allottees will get the ownership rights of their plots for less than Rs. 50,000 depending on their plot size. The cumbersome multi-page form will be simplifiedand condensed into a single page form.56.Regularization And Transformation Of Unauthorized Colonies: We will provide registration rights with regard to property and sales deeds in resettlement colonies. Further, we will provide water and sewer lines, electricity, schools and hospitals in a systematic and phased manner. Multi-pronged action to make available these basic necessities is the only way of empowering unauthorized colonies, which is something that has never been attempted by the BJP or the Congress. Within one year of our government formation, these unauthorized colonies will be regularized and residents will be given ownership rights.57.Affordable Housing For All: We will construct affordable housing for lower income groups. Over 200 acres of land is currently lying vacant with the Delhi Urban Shelter Improvement Board that can be used for affordable housing.58.Situ Development of Slums: Slum dwellers will be provided plots or flats in the same location as the existing slums. If that is not possible, they will be rehabilitated in the closest possible location. The Mohalla Sabha will plan the rehabilitation process and monitor its implementation. Until such rehabilitation is completed, the slums will not be demolished under any circumstances. Facilities for drinking water, sanitation and cleaning of sewage canals will be provided in all slums. Streets and lanes in slums will be repaired and converted into pucca roads.59.Taking Care Of Our Senior Citizens: The government will initiate a universal and non-contributory old age pension system immediately. A minimum dignified amount indexed to inflation will be provided. Delays in disbursement and arbitrary decisions regarding pensions will be eliminated.60.Controlling Price Rise: In the retail and wholesale business, stringent measures will be taken to prevent hoarding and profiteering. Our government will use the its full strength to stop black market operations, hoarding and speculative trading to curb the rising prices of vegetables, fruits and other essential commodities. Ration shops and the public distribution system will be corruption-free and shield the Aam Aadmi from rising costs.61.Drug-Free Delhi: AAP wishes to make Delhi a completely drug-free state. We will prevent drug trafficking by means of tight monitoring and ensuring strict punishment for the guilty. The number of de-addiction centers shall be increased and mental and psychiatric support for rehabilitation purposes will be provided. We will also ensure that effective counseling is easily available in schools for adolescents.62.Empowering The Disabled: We are committed to protecting the rights of Persons with Disability (PwD), and hope to make Delhi an exemplar for the rest of India. AAP will ensure implementation of the 3 percent reservation for persons with disability. We will strive to make education truly inclusive by hiring special educators in government schools. AAP will help children with disability get admission into schools and colleges and ensure financial support to institutions working especially for their needs.63.Justice For Victims Of Anti-Sikh 1984 Carnage: The 1984 anti-Sikh carnage was one of the lowest points in the history of Delhi. Those responsible continue to roam scot-free. The Aam Aadmi Party understands the feeling widespread in the Sikh community that they have been denied justice. Further, the fact that the BJP-led government at the Centre still feels the need to constitute a committee to decide whether an SIT is needed or not on this issue is mystifying. We promise to notify the SIT that we had ordered in January 2014 to reinvestigate the 1984 anti-Sikh killings, particularly the involvement of high profile Congress leaders. Cases where investigations were not carried out properly or witness testimonies not recorded will be reopened.64.Respecting Our Ex-Servicemen: Delhi is home to a large number of ex-servicemen and women from the Armed Forces. AAP will stand by the nation’s ex-servicemen in their fight for “One Rank, One Pension”. We will ensure the existing quota in government jobs for ex-servicemen is filled up.65.Development And Equality For All Minorities: The recent communal tension witnessed in Delhi is totally out of sync with the social fabric of the city. We stand firmly against attacks on places of worship and inflammatory speeches across Delhi. Upholding the spirit of Swaraj, Mohalla Sabhas will set up peace committees to ensure harmony in their respective neighborhoods. We will bring transparency in the functioning of Delhi Waqf Board and ensure that encroachments on Waqf property by private parties as well as the government are removed.66.Dignity To The Safai Karamchari: AAP will end contractualisation in “safai karamchari” posts and will regularize existing employees. Workers who enter sewers will be provided with protective gear, masks and appropriate equipment. Like fire fighters, they will receive medical insurance. To help in their career advancement, safai karamcharis will be provided assistance in education and training. On the death of a “safai karamchari” on duty, Rs. 50 lakh will be given to the bereaved family.67.Ensuring The Rights Of The Marginalized: We will ensure that policies of reservation concerning the Scheduled Castes, Scheduled Tribes and Other Backward Caste sections are enforced in Delhi government jobs. Entrepreneurs from Scheduled Castes will be provided zero or low-interest loans to set up businesses. Procedures for obtaining caste certificates will be simplified. We will take steps to end the discrimination against and harassment of denotified and nomadic communities in Delhi. The long neglected transgender community will be provided access to health, education and appropriate identity cards that will ease their engagement with institutions.68.Promote Sports Culture: We will create new sports facilities, improve the existing infrastructure and provide coaching assistance to sportspersons. We will open for the youth Delhi’s sports stadiums and complexes that at present are lying underutilized. More than 3000 government school playgrounds will also be made available to the local community after school hours.69.Promoting Punjabi, Sanskrit And Urdu: We will provide second-language status to Urdu and Punjabi. An adequate number of teachers will be employed for teaching Urdu and Punjabi. Research in Urdu and Punjabi shall be encouraged in various Delhi state universities. Study and research in Sanskrit will also be encouraged.70.Preserving Our Heritage and Literature: The Delhi Public Library Network, which presented a vibrant public space accessible to all and encouraged a culture of reading and curiosity about one’s social context, will be enhanced. A public library or community-reading space will be created in every constituency of Delhi.

Immediately following the defeat of the Democratic People’s Republic of Korea, Supreme Leader Kim Jong-un and a select group of supporters flee into neighboring China seeking refuge and a place to begin planning the reconquest of the Korean Peninsula. Although nominally allies, unbeknownst to them, the Chinese government views North Korea as a means to an end. They intended to use North Korea as a means to buy as much time as possible in order to prepare their armies for war against the Empire of the Hand. But with the D.P.R.K. having been defeated as quickly as it was, plans for war are forced to be accelerated. Although asylum to Supreme Leader Kim and his entourage is granted, this is merely to keep him assured, but in reality now see him as a means to an end.Meanwhile in the Republic of Korea, any/all remaining symbols and monuments of the former Juche regime are removed/destroyed and the country is slowly being rebuilt from the ground up. Behind closed doors, I begin assembling military officials in order to begin drafting plans for a potential conflict against the People’s Republic of China. When the idea is presented to the generals, several fall silent. Stating that after a brutal campaign against North Korea and the casualties we sustained in taking Pyongyang, we currently lack the strength necessary to even contemplate taking on China.Fully aware of our recent setbacks, I assure them that if it were to come to it, my intention is not to launch a full-scale invasion against China, but attempt to starve it into submission. After several months, famines will ensue causing riots and calls for peace. Once the people begin to revolt against their government, only then will we make our move and bring down the remnants of the government and force them to the negotiating table.In Beijing, President Xi Jinping and several Chinese generals now begin drawing up plans for all-out defensive operations across the country. Supreme Leader Kim is present as well, and demands that the People’s Liberation Army (PLA) quickly invade the Korean Peninsula while the Armed Forces of the Empire are still exhausted, believing that with their combined strength, they can turn the Korean Peninsula into the grave of the Empire of the Hand.All the while, knowing that Kim Jong-un had escaped into China, I make demands for the Chinese government to stand down and turn over Kim Jong-un in order to avoid any unwanted confrontations. Within a matter of moments, we receive their reply:“The Chinese government will not obey the orders of warmongers whose purpose is to destroy all governments not aligned to them and bring the people to their knees. The People’s Republic of China will not allow such leaders or governments to make any demands and will not turn over refugees seeking asylum from these warmongers. Any further attempts to undermine the Chinese government will be viewed as an act of war.”Viewing this as a clear message that no compromise is possible, the generals and I begin preparations for yet another conflict. I start by making contact with fellow leaders of the Empire and abroad, asking them to covertly begin severing all trade with China. At first they’re confused and worried, as China is the largest importer of food and goods as well as a major economic partner for them. One country that I reach out to in particular, is the Republic of China in Taiwan. Informing President Tsai Ing-wen and Minister of National Defense Yen Teh-fa of our intentions and asking for her aid in our struggle. Since the unofficial end of the Chinese Civil War in 1949, many leaders had advocated for the reunification of China, whether diplomatically or militarily. This could very well be the opportunity many have been waiting for to bring down the Communist government and reunite Taiwan with mainland China. In an operation created by former President of Taiwan, Generalissimo Chiang Kai-shek, known as “Project National Glory” (国光计划).At first, President Ing-wen sees the idea as ludicrous as although she too wishes for reunification, she still believes that it can be achieved peacefully. The generals and I make it clear that we hope for the same, but the PRC has refused any calls for diplomacy. So it’s either help us now or wait until the red banner flies over Taipei. Although the possibility of a successful Chinese invasion of Taiwan seems unlikely, the very idea of it haunts President Ing-Wen, but is unsure whether or not to partake in the event of war. For the time being, she states that she will consult with her general staff and will inform us of their decision. In the meantime, I look towards another fellow member state of the Empire that could offer a substantial amount of aid, and one individual in particular who resides within the nation, could rally the support needed for Project National Glory.I along with a select group of political and military leaders travel to New Delhi, India where we meet with Prime Minister Narendra Modi. We discuss the plan of weakening China’s industrial and military strength in order to sow the seeds of dissent within the general population, thereby allowing us to storm through China and force the government to surrender. But in order to be successful, we will need India’s help in the operation, as our combined strength will help us counter China’s numerical superiority. Although very hesitant and close to declining, Prime Minister Modi takes a moment to think about the repercussions of such a move. At the same time, he sees this as an opportunity to seize disputed lands and settle old scores, the Indian government agrees to support our efforts.With India on board with the operation, I travel to the city of Dharamshala where I request a meeting with the leaders of the Central Tibetan Administration, Sikyong Dr. Lobsang Sangay as well as the Dalai Lama. Upon meeting with them, I discuss the situation of East Asia and our plans to topple the Chinese Communist government and restore the Kuomintang in mainland China. The Sikyong and the Dalai Lama explain that they have been keeping close track of our many engagements throughout the world, and although the outcomes have brought an era of peace and stability to the regions affected, the Dalai Lama dislikes the fact that so much blood had to be shed to achieve it. Expressing his concerns that if we go on with Project National Glory, millions of people will suffer the same fate, and that all he desires is peace and understanding between nations. Sharing his concerns, I explain to him that we will not engage in active warfare against the Chinese, but will instead utilize a form of aggressive negotiations to bring the Chinese government to the negotiating table. Asking them for their support and to call upon any/all citizens discontent with their current situation to rise up against the government, promising to restore the Dalai Lama to power in the Autonomous region of Tibet following a victory.It is an offer he can’t refuse, I offer the Dalai Lama a chance to return to the land he has not set foot in since 1959, a land that has seen and experienced oppression following the Communist takeover. Although the Sikyong agrees that this could be the only chance they have, the Dalai Lama is unsure of what to do, and requests a moment to ponder on whether or not to get involved.After a while of thinking about the repercussions of such a decision, the Dalai Lama steps forth and states that although he may never forgive himself, he will provide every possible assistance to the Empire in its struggle against the People’s Republic of China. Within a matter of weeks to months, the Chinese government gradually begins to decline and millions begin to starve as imports from many countries decrease with some having ceased altogether. At first the Chinese are confused, but with a bit of imagination and intelligence reports, they discover our intentions of starving them into submission and demand that the nations involved reopen trade immediately or be faced with war. To their anger, no one adheres to their demands, so the answer is clear… it’s war.Although their vast rice farms and natural resources keep the population and economy going for a time, without imports of vital resources and with millions of citizens starving, the generals and I estimate that at this rate, it is only a matter of time before the people rise up and overthrow their government. To further increase the chances of a nationwide revolt, I order planes be deployed and drop leaflets over major Chinese cities such as Beijing, Shanghai and Hong Kong. With messages stating that their government has abandoned them, instead focusing on armaments production rather than feeding their own people. Also reaching out to the five major ethnic groups living throughout China: the Hans, Manchus, Tibetans, Mongols and Hui. Promising them a state of autonomy for their respective regions and a say in the new government in exchange for their aid. Even going as far as revealing the many crimes committed by their government in recent years and warning that if they do not act, they will be next to face a similar fate.After decades of Communist oppression, from Xinjiang to Manchuria, tens of thousands of Chinese citizens including soldiers and members of the government begin to revolt. In response, the Chinese government declares a state of Martial Law and deploys the PLA to crush the rebellion. Any protesters that are killed or badly wounded are used as propaganda to incite greater resistance and support for an anti-government movement.With Chinese society in disarray, the time is now and Project National Glory is put into action. From the Chinese-Korean border, thousands of tens of soldiers including tanks, jet fighters and artillery, cross the border into Manchuria.From the start, our initial advances are slow as the massive PLA launches a series of counterattacks that slow our advances to a crawl. Although the various ethnic groups have begun rising up in defiance of the government, without access to weaponry they can do little besides acts of sabotage and espionage. In retaliation, the Chinese government brutally butchers anyone suspected of harboring rebels or anti-government sentiment. The advantage is ours though, our technology is superior and unlike the PLA, our armies are well-trained and battle-hardened, which helps us counter the formidable Chinese with superior numbers but outdated ordinance. With war now in full swing, other nations join in; Taiwan opens a second front with the Republic of China Armed Forces invading through Hong Kong aided by thousands of rebels. Also as promised, from India, the Dalai Lama calls on any/all Tibetans to display acts of passive resistance against the Chinese government and aid the advancing Empire in its efforts. Thousands of native Tibetans seize the opportunity and organize volunteers into a new Chushi Gangdruk guerrilla force to drive the Chinese out of Tibet reminiscent of the 1959 uprising. Their first act takes place in Lhasa, where they raid Chinese police and military barracks acquiring weapons and resources, later storming through the historic Potala Palace, clearing it of Chinese occupants and flying the Tibetan banner on its rooftop as a symbol of resistance.Encouraged by the success of the Tibetans and our advances in the north, India issues a Declaration of War against China. Passing through neutral Nepal and invading through Tibet and southernmost Xinjiang forces the Chinese to redeploy their forces accordingly. India’s entry into the war is a surprise to the Chinese, as although they knew they’re our allies, they didn’t expect them to get involved so soon. Their entry will also help us counter China’s vast numerical superiority. Faced with a multi-front war, the Chinese know they are in danger. They can either continue the fight and hope to gain the initiative or surrender and accept our demands. It’s no contest, they choose to fight on to the bitter end.In Beijing, President Xi Jinping and Kim Jong-un begin plans to relocate to Chongqing while ordering their forces in the city to prepare for all-out defense. Outside, they can hear bombs raining down on the city particularly on airports and military installations from bombers as well as the screams of thousands of civilians in revolt against the government. Police and military units open fire on the crowds but are quickly overwhelmed by the hordes. The two leaders know they must leave now before the people reach them first.Meanwhile, after the capture of Harbin, the Main Force turns south towards Beijing before major government and military leaders can escape. Preparing for a massive thrust, I call upon every unit of our armed forces to fight to their last breath, the mission ahead will not at all be easy; the enemy will fight savagely. As is proven in the past, when a man’s home is attacked, he will do whatever is necessary to defend it, and China with it’s population of approximately 1.4 billion, will be no different. The offensive begins with a massive artillery barrage on Chinese positions while our air forces engage Chinese fighters in the skies above, the scene is magnificent, if circumstances were only different. The Chinese attempt to counterattack by throwing thousands of conscripted factory workers and civilians into the fray, but to no avail, as they’re either gunned down or surrender en masse. Within weeks, Beijing is now within striking distance of field artillery. While in the south, Indian, Taiwanese and Tibetan forces advance further inland, cutting off vital communication and supply lines to the overstretched Chinese divisions. Beijing and the surrounding cities are razed to the ground, civilians and refugees are ordered to be evacuated while rebels choose to fight alongside our forces. Through our combined efforts, the Chinese capital falls within a matter of days, only after human carnage on a terrible scale. Millions have perished, most as a result of famine, only a mere fraction from actual combat. Military units are obliterated, cities ruined, infrastructure eliminated, and China, defeated.President Jinping and Supreme Leader Kim are soon discovered nearby attempting to escape, and are subsequently arrested along with their entourage. With their capture, the remaining Chinese/North Korean forces slowly begin to surrender, while the rest are mopped up in brutal combat.Less than a week later, negotiations are held in Lhasa, Tibet where the Chinese government and People’s Liberation Army agree to the following:Treaty of Lhasa1. All land, sea and air forces under the direct control of the Central People’s Government (State Council) will end all combat operations against the Armed Forces of the Empire.2. This Treaty guarantees the Empire of the Hand, full hegemony over occupied territories.3. The People’s Republic of China is to be dissolved immediately and reunited with the Republic of China. The Chinese Communist Party is to be disbanded immediately and Chinese citizens are to be relocated to designated resettlement facilities located within the country, receiving food, medical treatment and re-education.4. At the day this instrument is signed, Chinese forces are to surrender all weapons and equipment to military commanders of the Empire. No equipment is to be damaged, no ships in the East or South China Seas, Yellow Sea, or the Pacific are to be scuttled.5. The People’s Liberation Army is to be demobilized with the exception of police units in order to restore order but will also be subject to reorganization. Until order is reestablished, China is to rely mainly on the Empire for defense.6. Stern justice shall be meted out to those who have deceived and misled the Chinese people into war, including all war criminals.7. Justice shall be brought down upon those who have visited cruelties upon civilians currently living within the Republic of China.8. Any/all symbols and monuments of the Chinese Communist Party and Government are to be removed and replaced by historic/traditional Chinese alternatives.9. The Central People’s Government and military shall turn over any and all nuclear weapons to the Empire as part of demobilization.10. All Chinese military commanders are to obey orders from military commanders of the Empire. All communications are to be done in plain language, no codes of any kind.11. Any final political settlement will supersede this instrument.12. The Republic of China and the Empire of the Hand, can take whatever punitive measures they deems appropriate in the event that Korean military and political leaders do not act in accordance with this surrender.With the People’s Republic of China defeated and the country now on a road to recovery, as promised, the Dalai Lama is allowed to return to his homeland of Tibet and his residence the Potala Palace. There, he and the Sikyong lay the groundwork for a new era of peace in the region. Utilizing a recently drafted set of laws and doctrines known as the following:Middle Way ApproachTransformation of the whole of Tibet into a zone of peace;Abandonment of China’s population transfer policy which threatens the very existence of the Tibetans as a people;Respect for the Tibetan people’s fundamental human rights and freedoms;Restoration and protection of Tibet’s natural environment and the abandonment of China’s use of Tibet for the production of nuclear weapons and dumping of nuclear waste;Commencement of earnest negotiations on the future status of Tibet and of relations between the Tibetan and Chinese peoples.Simultaneously in China proper, efforts are made to lay the groundwork to rebuild the Republic of China following a set of principles written by the “Father of the Nation”, Sun Yat-sen. Slowly rebuilding the Chinese republic as he envisioned albeit with adjustments to adapt the principles to the modern times.Three Principles of the PeopleMínzú (Rule/Government & Nation of the People) - A nation rather than a group of persons united for a purpose, independence from foreign domination. To be achieved by developing a Chinese-nationalism to unite all different ethnicities in China and develop a sense of “national consciousness”.Mínquán (People’s power) - For the people to participate in government to express their needs and wants so the government could be of good service and make life for the people better. A government having five branches: Legislative, Executive, Judicial, Auditing and Examination.Mínshēng (The People's welfare/livelihood) - Belief that every Chinese citizen deserves clothing, food, housing and healthcare with the government helping in any way it can. Operating a single land-tax to not tax people’s labor or income but only the land they own.With the guidance and protection of the Empire, the Kuomintang is restored to power in the new united Republic of China. The various autonomous regions and ethnic councils can now convene and decide what is best for their respective peoples. Although much of the landscape has been destroyed, for the time being, any/all possible aid is given to the new Chinese government in order to aid in their reconstruction efforts.Little-by-little, the peoples of China and Southeast Asia begin to feel a new sense of security and a new state of mind. With their oppressive government gone, the people are given freedoms they could only hope for prior, and now following their liberation, the Republic of China gradually regains its political, economic, and military strength. And as a form of gratitude, the Republic of China formally joins the Empire of the Hand, working together to rebuild China and create a better world for the next generation.