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In April 2017 me and my wife approached WWICS (World Wide Immigration Consultancy Services) office in Sharjah - UAE for our daughter's admission in a good Canadian university. Our first meeting was with Ms. Areeba Ansari, who gave a very rosy picture of her agency. She not only assured us of our daughter's admission in a Canadian university with a good scholarship, but also through her sweet talk, convinced us to go for their Canadian PR program, which she promised to be completed within 6 months from the application date. Seeing her enthusiasm and backed by her assurance, my wife became the primary applicant for their PR program. Very cleverly we were made to pay approx. Dhs. 11.5K for the two service packages in one shot, to avail their so-called on-going promotional discount at that time! Once complete payment was received by the agency, our sordid ordeal with WWICS began:1.In the initial Counseling Report given to us by Ms. Areeba, mostly the fee structure was explained to us in detail. This was the only piece of hardcopy / soft copy report which we received from WWICS. We were not given any other reports such as Evaluation Report, CRS Valuation Report, etc... There was no proper step-by-step procedure, course of action or time-line provided to us in writing.2.We are based in UAE since many years and our applications for both the service packages were submitted at WWICS Sharjah office. However, in our initial meeting with Ms. Areeba, we were not informed that all the correspondence, documentation, dealings / proceedings with Canadian authorities will be done from WWICS HO in India. If we were informed about this fact in advance, we would have never initiated our case with WWICS!3.At a later stage, we did not even receive any information or email stating that our files will be handled by some other staff member and not Ms. Areeba, as she was only handling sales. We continued writing to her to which she neither had the courtesy to respond nor inform us that she is not handling our case anymore, Our both cases were then handed-over to Ms. Sily Mer in customer service department. As a result, replies to our initial queries went unanswered or were dragged into months.4.WWICS never shared any username and password against our applications to be on-board their portal to check & follow the progress of our application by ourselves. We were not given proper information about the updated status on the progress of our case files.5.Our daughter lost a major scholarship from one of her preferred Universities due to sheer carelessness of Ms. Silky Mer who was handling her file. Since the username & password were never shared with us and by the time she checked, the deadline to apply for the scholarship to York University had already gone!6.The vital fact that, the age difference by 1 year for the primary applicant will reduce 1 point from the total CRS score was also not informed to us by Ms. Areeba. The initial overall score required from IELTS test was informed to us as 6.5 points, which was later changed to 7.5 points in each module. So my wife was made to write the IELTS test thrice, to achieve the desired score!7.Only after 1.5 years of our contact with WWICS Sharjah office, we came to know that there was a Check List for Express Entry Application according to which all the documents were supposed to be submitted and also there was an Express Entry Application Form which was supposed to be filled-in and submitted at the initial stage itself! After many weeks of submitting all the documents as mentioned & required by WWICS, they came back to us for some more pending documents or corrections required.8.The very detailed Express Entry Forms which we were given to us to be fill-up by hand could have been filled up online by us. However, hand written Express Entry Forms were submitted to WWICS staff, who filled it up online and then send it back to us for re-checking - unnecessarily wasting more time. Surprisingly, once we were also told that some forms are missing or incomplete and needed to be filled up in the native language (Hindi)!9.WWICS office in Sharjah was just acting as a typing / documentation office and all our documents were being forwarded to their HO in India without even checking the same. In many other documents as well, false and vague information was filled up by WWICS HO staff and then sent back to us for our review and rectification.10.In-spite of providing detailed personal history forms for my daughter & wife, wrong facts and information were filled up by their HO staff and we had to rectify and resend the forms again to them. Still both the forms came back to us for approval and signature with the wrong details.11.Even after my repeated reminders and e-mails, I never received any reply for my question - How WWICS is helping us in finding suitable jobs in Canada? which was part of the service package offered to us. Mostly all the documentation was being done as a formality with zero work being done on the ground in reality.12.One-sided and biased replies against our complains and concerns were given to us by their branch manager - Ms. Jyothi Kumari, as if we have done some grave mistake by approaching WWICS. She never took responsibility for the lapse of coordination and negligence of her staff.13.Many times false information was provided to us such as - our application has already been applied online to Canada Government and at the same time when I asked them to show some proof of their claim, Ms. Jyothi said - "How can we submit your application without your signature & confirmation"!14.Ms. Jyothi also did not like our e-mails to be marked c.c. to all the departments and HO of WWICS, as it showed total carelessness, un-professionalism and inefficiency of her team , which incurred so much damage to us in terms of opportunities, time and money.15.There was severe Lack of coordination and communication between WWICS Sharjah staff and their HO staff in India, as well as with us. There was absolutely no transparency in their dealings, no proper and timely answers to our e-mails and it has been us only requesting all the meetings with their staff. - No initiative or proper feedback / update received from their staff in-spite of our repeated reminders and telephone calls.Frankly speaking, ultimately we got sick and frustrated about the delays happening due to the lack of professionalism, miscommunication, wrong information & negligence received from WWICS agency and the casual manner in which both of our cases were handled. We believe WWICS has done more damage to us than good while handling both our cases. After suffering nearly two years none of the 2 service packages were delivered by WWICS. Finally our daughter went to Canadian university on her own merit, research and hard work and we applied for our Canadian PR through another internationally renowned immigration agency.I am requesting all prospective immigrants - Please do not trust or engage with this pathetic & fraud immigration agency - WWICS, as it is a big scam company which will somehow swindle your hard earned money and deliver you nothing!!

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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Here are a few more technology startups.Applytics: Applytics Innovative Solutions Company is a software product company which works to provide Anti -Counterfeiting solutions & Intelligent Traffic Management Systems where IP’s have been filed. They are currently building a Centralized Product Authentication Service which enables worldwide consumers to verify the authenticity of the products with the manufacturer(s) with a click of a button & creating value to Manufacturers, Consumers and the Government. This product allows creating a common platform which allows customers to assess the authenticity of the products that they are buying. They simplify this process by unifying the communication infrastructures through the use of a patent pending process. Currently in pilot stage, it enables consumers to find counterfeit goods in Industries ranging from FMCG, Luxury, Pharmaceuticals, seeds & Pesticides and Automotive industries.Cavintek: Cavintek is a cloud-based workflow management software company that helps customers become more productive and do more with less. It helps businesses streamline their processes and reduce costs through automation. Their flagship product, cflow, provides a suite of applications that help customers manage information, run their business processes and be more productive. cflow is aimed at SMBs trying to make a transition from managing via spreadsheets to an integrated platform. Cflow contains applications ranging from HR, purchase and inventory, assets, productivity management, compliance and skill assessment. cflow also contains industry-based solutions for jewelry, healthcare, manufacturing and construction.ChargeBee: ChargeBee is a billing solution that makes subscription management and payment collection simple for web applications. Businesses can focus on their core business without worrying about automating operational stuff. Improving customer conversion, engagement and retention are major challenges in SaaS and ChargeBee is primarily positioned to deliver value to customers using analytics & tools.CipherGraph: CipherGraph is a cloud powered service allowing enterprises to securely use and adopt the cloud. It allows enterprises to enable their workforce to securely connect from anywhere to an organization’s cloud deployment (like Amazon AWS, Windows Azure etc.). They offer enterprise class security, compliant with corporate policy for secure and encrypted communication with strict control (Role Based Access Control). This allows a highly granular access policy based on user’s corporate identity or group. CipherGraph’s cloud powered “VPN as a Service” enables secure communication from all user devices, including phones and tablets. The communication is seamlessly encrypted without needing any change to the user’s applications or work flow. The service is cloud hosted and hardware free.Colimetrics: Colimetrics has developed a software product called Org Lens that automates the measurement of human factors impact on organizational efficiency. Targeting companies which have to deal with growth in working personnel, Colimetrics’ software aims at identifying problems such as bottlenecks, bureaucracy, incorrect division of work, miscommunication of priorities etc, which bring down a company’s working efficiency. Org Lens has an analytics engine that mines organizational data. A powerful notification framework identifies potential issues before they become major problems. The reporting framework allows a variety of ways to look at the analyzed data and provides various reports, drill downs and cross references. Org Lens also includes adaptors that fetch data from internal systems such as e-mail, HR and CRM.CollateBox: CollateBox is a free online service that lets you collect and organize data from multiple sources or team members and securely share specific records based upon column, row and cell value for others to work while you receive instant notifications based on different activities around your data – magically. Think about what you want to do with your tables of data and lists and we will transform it to that effect. If you want to organize, act, share and work with parts of such data lists with other team members with lesser efforts and better control, you are left with no choice today. That’s why CollateBox matters.DataWeave: DataWeave provides actionable data in an easy-to-use format that can be used by businesses in their decision making, application building activities. Data is served to users through data APIs, dashboards and visualizations. Businesses and developers can now rest assured that they will get the data they want and focus on building applications and deriving insights. Some examples of datasets provided by DataWeave are: eCommerce price intelligence, hourly commodity prices, and open government data.Diabeto: Diabeto is a healthcare- technology company that aims to leverage web and mobile technologies for disease/disorder management and to improve health and well-being. Their first product is a tool for diabetes management which addresses the issues of tracking, managing and processing data from various diabetes tests. It is a hardware device that plugs into a glucometer and wirelessly transmits sugar reading to a diabetes mobile application for easy tracking and manageability. They currently have a hardware product that works with most glucometers and an android app that supports the device.FORMCEPT: FORMCEPT is an effort to make data analysis accessible to everyone, be it an enterprise, an individual or a device. They are building a BigData Analysis platform that can empower the existing data analysts and data scientists of an organization to extract insights out of data faster, thereby significantly reducing the time taken to convert data into decisions. The platform provides batch processing, interactive analysis and stream processing capabilities out of the box. It can analyze unstructured data in the form of documents (PDF, HTML, DOC, text, tweets, etc.) and structured data stored in relational databases. It has built-in semantic capabilities and processing algorithms that can analyze unstructured data, categorize them, retrieve on demand and also deliver the results/reports to the right devices at the right time. Enterprises can also write customized applications (called “Intents”) on top of the platform according to their business needs and/or targeting their end customers.GAMOOZ: GAMOOZ specializes in Augmented Reality applications for mobile (iPhone, iPad, Android,Blackberry, Symbian, Bada), desktop, online, big screens and kiosks. In last one year, GAMOOZ has created 50+ AR applications for a number of companies and agencies across the globe. They have recently launched an Image-Tracking based AR Browser called ScanAR for print media. It is available on iTunes Store and Google Play and Web. They are planning to launch their own Augmented Reality Merchandise very soon eg.AR T-shirts, AR-mugs, AR-Notebooks, AR, Bags etc. They plan to sell their AR merchandise via their online shop and partners across the world via online retailers and retail chains.Graaby: Graaby is an application and solutions product company which aims to create and establish an NFC ecosystem to simplify life. They are introducing an NFC based geosocial coalition loyalty platform application called Graaby Rewards. Graaby’s focus is to build a NFC infrastructure between business and their customer, helping businesses understand their customers through a geosocial coalition reward platform, which helps retention as well as acquisition. Graaby`s NFC mobile tag will enable any mobile literally into virtual wallet bringing a new experience of tapping into rewards and social check-In into their Foursquare, Facebook places , Twitter even without any application or internet enabled mobile. Graaby’s NFC infrastructure with all partner business can be used by third party NFC application provider to add value to customer and business.Harness: Harness Handitouch Private Limited (Harness) is an education technology start-up founded by alumni of premier educational and corporate institutions in India and internationally. Their product, Touch-on-Cloud, is a tablet and cloud based learning “operating” system which disrupts the idea of classrooms, ICT and learning management systems as we think of them today by bridging the digital-physical divide. The solution has applicability in conventional, online as well as distance learning .Touch-on-Cloud effectively addresses problems faced in current conventional and ICT classrooms such as teacher control and lack of student engagement as it enables user generated content creation, real-time classroom collaboration, evaluation and feedback and content management on the cloud. Developed on HTML5, this learning operating system is platform neutral and embraces the bring-your-own-device trend that has equal efficacy for schools, colleges and coaching institutes.Hazel Media: Hazel Media is a Technology Product company set up in 2010 with a vision to create mobility and enterprise platforms that solve problems for the masses. The company had introduced its vernacular language rendering platform for mobile devices called mPustak in 2011 which won accolades, including the mBillionth Award in 2011. Hazel Media is focusing on combining Data + Mobile +Languages to create platforms that solve mobile data collection and management challenges in developing countries like India. The company’s flagship mobile data platform is called MobQuery, which has been unveiled in 2012.HuntShire: HuntShire’s Ghunter is an online assessment methodology backed by a propriety grading system to serve as a more effective recruitment process. Ghunter is designed to suit the assessment test requirements for various organizations in recruitment and talent management. By incorporating principles of gamification, HuntShire wishes to make test taking a fun experience which will bring the best out of candidates. By eliminating the need for providing options in a question, the Hunt Methodology tests the problem solving abilities of the candidates and selects people with specific skill sets defined by the role requirement. Companies can educate the applicants about the values and employer benefits during a test by sending custom messages, which in turn will help improve the desirability of the company.Impact Index: Impact Index is a leading statistical system in the sport of cricket today. The platform is targeted at the entire gamut in the cricket world. To casual cricket followers, as Impact Index simplifies cricket analysis immensely, cricket geeks, as it brings out much more than any other system can and is exponentially more accurate than the averages/aggregates that is used, and most importantly, owners/managers of cricket teams who want to select the best value players -aka Moneyball and Cricket boards, for ensuring deserving players get picked. Their claim is backed by its mention in Wisden Almanack 2012 (the most famous sports reference book in the world) – the first time in its 148 years of existence that it has mentioned an alternative statistical system in the game, by virtue of having Cricket Australia as a client.InCights: InCights intends to reduce cyber-crimes, Instances of Identity theft and associated frauds, by use of unique behavioral characteristics of people to identify and authenticate their identity. This unique character, called “VOICE”, can be used to identify consumers from anywhere, anytime and from any device. Currently this telephonic and IP based Services is being tested by BASIX SubK iTransaction to enable micro-payments in Rural India through a network of Banking Correspondent Outlet. InCights intend to make the service available to corporations, groups and association through direct sales team and by establishing a network of Value Added Resellers and OEM Partnership.Innosolv: Innosolv Consultancy Services Private Limited was founded in 2006. Innosolv, provide end-to-end solutions; from IT Services and Solutions catering to the small and medium enterprises, across sectors. Having spent the last decade working with the Indian businesses, some of their clients have become large public companies. They have two products, namely iDine, developed specifically for hospitality industry, to provide an end to end integrated solution. It provides single point management of Multi-Brand & Multi-Outlet Restaurant Chains, Point of Sale, Menu Management, Vendor Management, Recipe Costing, Automated Consumption and Costing Variance Analysis, Payroll, and Brand Investment, and iBeam Laundry, developed specifically for laundry industry, to provide end to end integrated solution. It Includes Retail, Institution, Door-to-door, and Linen Rental Business models. Solution includes Operations, Pricing, Wash process management, Finance and Accounting, Payroll, Fixed Asset management, and other unique requirements.Instamojo: Instamojo is a solution that lets the user sell digital creations simply by sharing unique checkout pagelinks. Instamojo is a simple payment system based on shortened URLs that makes everyone a merchant without installation of complicated scripts, technical know-how or signing up for merchant accounts. It can be used for software, music, video, photos, online courses, web & mobile apps, e-books and magazine or newspaper content.IntouchId: IntouchId is a cloud and mobile based product that allows people and businesses to securely maintain and share their contact information with their contacts. Just update your contact info in one place and all your contacts and customers automatically see the updates directly in their mobile’s phonebooks. Conversely, your address book is always up-to-date since it is being managed by the contacts themselves. The auto updating address book is always at your fingertips – visible directly in your phone. Users will never have to type contact info into the mobile or worry about losing contacts, saving enormous time, effort, and stress over lost or wrong contact. Also, for the first time ever, users will get to control how they show up in their contact’s phone-book, opening doors to personalization and other applications.JusPay: JusPay is started with a vision to revolutionize digital payments in India. It claims to offer the e-commerce merchants the nearest equivalent of Amazon’s Buy with 1-Click. Their solutions open the doors for e-commerce merchants to monetize on Mobile devices. JusPay aims to be the market leader in mobile payments that will catalyze the explosive growth of e-commerce, personalized entertainment and value added services. Their value-propositions are in providing payment on a Single page, no redirects, express checkout, card storage that reduces number of steps from 7 to 2, mobile checkout, single click payment with innovation on second factor authentication. JusPay is targeting a 10 billion dollar ecommerce market and plans to target other markets like VAS, Digital goods and Bill payments in the future.JustUnfollow: JustUnfollow is on a mission to help users clean their twitter. Think of them as TweetDeck for friend management. The goal is to build the perfect dashboard to help everyone manage their social graph. JustUnfollow is currently helping a million users make unfollow decisions on Twitter. JustUnfollow also helps business users keep track of the various twitter accounts they manage. The unique ‘Copy Followers’ feature helps businesses follow their competitor’s followers on twitter thus providing them with the right target audience. Twitter users follow a lot of people when they join twitter. Over a period of time their timeline gets clogged with unwanted updates. It’s hard to make unfollow decisions in order to clear up the timeline. JustUnfollow helps by making unfollow decisions easy.LearnSocial: LearnSocial is a peer-to-peer Learning Platform which envisions transforming every individual into a teacher and student. It connects people who are passionate/knowledgeable about a topic and can teach it, with people who are interested to learn new things. Currently the platform enables the learning to happen face-to-face in the real world or do “virtual” Classes through LearnSocial Live, a rich, interactive online platform that connects learners and teachers from all over the world to share their learning’s in real time. LearnSocial is the World’s first Hybrid platform which supports all modes of learning – Physical, Virtual and Self-paced there by connecting Billions of teachers, learners to share Knowledge, experience and quench their thirst for lifelong learning.Little Eye Labs: Little Eye Labs, the mobile tools startup from Bangalore, is focused on helping app developers optimize mobile apps for better performance and battery life. They provide intuitive and innovative tools that let you, the app developer or tester, view your app’s gut in a way that helps you better understand, test, benchmark and optimize. Their first product, called “Little Eye” is a power analyzer that will provide detailed insights into an app’s power consumption, at the place where it matters most for the developer/tester – his workstation. It will monitor and provide visualization of the app’s power consumption by the various hardware components (e.g. CPU, Wifi, 3G, display, etc) and also show associated events. It will help testers perform regression analysis of their app’s power consumption. In addition, the tool can also help developers benchmark their app’s battery consumption.Mango Sense: Mango Sense aims to bring books to life by making them interactive, engaging and fun using videos, quizzes, graphics, maps and games with their product MangoReader. They have two products; one is a HTML5 reader, which works on iPad, iPhone, Desktops and Android tablets. This reader helps to collaborate, highlight, search dictionary, ask questions and share notes within an interactive book. The other is a HTML5 book creation platform where one can create interactive books (videos, images, maps, quizzes, 3D Diagrams etc. The HTML 5 platform enables a “create once sell everywhere” functionality with this platform. With MangoReader Store, users can purchase, rent, gift or subscribe to interactive eBooks. MangoReader is a winner of EduStars-2012 by YourStory.in and Young Creative Entrepreneur award– 2012 by British Council.MilkorWater: MilkorWater is a computational financial analytics company which helps consumers make smarter investment decisions through unbiased analysis of recommendations given by stock market analysts. It is delivered as a Web 2.0 based technology for web, mobile and social platforms, and hosted on the world-class Amazon EC2 cloud platform. MilkorWater is the largest free site in the world that analyses stock recommendations from 1500 professional analysts across 125 brokerage firms for over 825 stocks traded on NSE. Through its analytics, its aims to revolutionize investment decision making, level playing field for retail investors by democratizing information, increase the stock market depth by bringing large number of retail investors, and bring accountability and responsibility in this market.Praxify: Xtremum Solutions is an innovative healthcare technology and analytics company working towards connecting the various stakeholders in the healthcare domain. Its flagship product – Praxify is India’s first cloud & iPad based specialty specific electronic health record (EHR) with practice management capabilities for physicians. The app comes with several features that allow, for example, easy appointment scheduling, and completely digitized patient records that enable quick and precise billing. The app is delivered using the SaaS model, allowing various stakeholders to use the app on the go, without worrying about security and integrity of the app.Radiowalla: Radiowalla Network Private Limited is a venture backed start-up which has two services – SpotRadio & Radiowalla. SpotRadio is an in-store radio solutions product, which was commercially launched in August 2011. This service offers audio branding and sound scaping solutions to retail chains, corporates and brands. It has partnered with over 40+ national retail chains with over 4,000 locations in the country within a year. Spot Radio’s music database spans across several languages and genres. It offers businesses the option of music day parting and localized ad insertions via streaming and store and forward technologies. It also helps businesses monetize their stations by operating an ad sales team, that sells airtime on clients channels to non-competing brands that wish to target the in store traffic of a particular store. Radiowalla is Radiowalla Network’s direct to consumer audio platform which offers created and curated 30+ streaming audio channels (Music and non-music) for netizens worldwide via mobile apps and any broadband connected devices.SpanIdea: SpanIdea Systems is a product design and technology services organization focused on Semiconductor, Embedded System, Wireless and Mobile Application Design. It is founded by industry veterans from CISCO, INTEL, QCOM, WIPRO, BROADCOM with a track record of delivering successful networking products for leading multinational companies and startups. Their product, uBox, is a unified Smart Home box to create a home gateway, for smart TV and home cloud.TeachAClass: TeachAClass aims to bridge the gap between education initiatives, such as Khan Academy and CK-12, and students at low-income schools in developing countries. Using a cloud-based, plug-n- play wireless toolkit called NomadEDU, which is pre-packaged with learning material, Teach A Class enable a classroom cloud anywhere in the world. The product aims to equip local teachers with quality teaching aids and provide a global distribution capability to all content creators. It has also integrated some groundbreaking, learning modules, such as the SMILE Program on NomadEDU, by which teachers and students can also develop their own questions and videos, allowing for collaborative learning.Treetle: Treetle is a location-based interest network. The Treetle platform let’s people easily find, and connect with, others around them who have the same interests and enables them to together do the things they love to do. It’s completely free for users. Treetle’s search and recommendation engine makes discovery of neighborhood groups and events efficient. Treetle’s unique way of rewarding users who organize events provides healthy incentives to actually do the things they would love to do anyways! The site is available across 3400+ cities across India, and will be rolled out globally in the next two quarters. Treetle will be releasing its mobile apps in September 2012.Virinchi: Mobile and Web Application is Virinchi’s forte and it enables them to help clients in fabricating their dreams. Their expertise lies in domains such as Mobile Application Development, iOS and Android App Development and more. Their app DealGali provides fast and comprehensive deals to users and connects buyers with sellers. Businesses can create their deals, offers, discounts and advertise their location on DealGali.com and customers can, in turn, find the best deals, discounts, offers they require and spot them in their nearest location using their smartphones.[Source - http://yourstory.in/2012/09/yourstory-ins-tech30-report-2012/]