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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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Since Modi government has came into power, n number of schemes have been launched:Financial inclusion schemes:PM Jan Dhan Yojna: aims to provide basic bank account to every family with no minimum balance required. Also, to bring poor financially excluded people into banking system and to decrease corruption in govt. subsidy schemes. It also provides accidental insurance up to 1 lakh and medical Insurance cover of 30,000Social security related schemes:Pradhan Mantri Jeevan jyoti yojna: its a life Insurance scheme worth ₹ 2 lakh at just ₹ 330 per annum.Pradhan Mantri Suraksha Bima Yojna: its an accidental Insurance scheme worth ₹ 2 lakh at just ₹ 12 per annum for accidental death its ₹ 2 lakh and for partial disability- 1 lakh rupeesAtal pension yojna: it guarantees a minimum pension amount at the age of 60 to subscribers depending upon their contributions per month. Amount may range from 1000 to 5000 per month. Minimum contribution period should be 20 years.Urban Reform schemes:Smart cities scheme: Smart city will b equipped with basic infrastructure to give a decent quality of life, a clean and sustainable environment throughout application of some smart solutions. Its for rise of neo middle class who wants better civic amenities.2. AMRUT (Atal Mission for Rejuvenation and Urban Transformation): In this 500 cities selected to develop civic infrastructure. Few capital cities, important cities loated in hilly areas and islands and tourist areas are selected.3. HRIDAY ( Heritage City Development and Augmentation Yojna): to preserve and rejuvenate the rich cultural heritage of the country. 12 heritage cities had been identified. Aim is to bring urban planning, economic growth and heritage conservation for heritage cities.4. PRASAD (National Mission on Pilgrimage Rejuvenation and Spiritual Augmentation Drive) : Aims to create spiritual centres for tourism development within the nation. 12 cities have been identified.5. Swadesh Darshan: Aim is to develop theme based tourist circuit. It should be insured that none of them are in same town, village or city but are not separated by a long distance too.6. Rurban Mission: seeks to develop smart village on the line of smart cities and reduce the burden of migration to the cities through adopting cluster approach.Farmer centric schemes:Deen Dyal Upadhyaya Gram Jyoti Yojna: To provide round the clock power supply in Rural areas.2. DD Kisan: India first television chanel dedicated to farmers have been launched to provide onputs new farming techniques water conservation and prganic farming .It will include quiz shows farmers , a bottoms up approach involving agriculturists .This will provide real time interaction with time and farm scientists.3. Soil health card scheme: it aims to help farmers to improve the productivity of farms by providing them basic information for use of nutrients or fertilizers .the card careies crop wise recommendations of fertilizer that are required for farm lands and it also help farmers identify health of soil and judiciously use soil nutrients4. Pradhan Mantri Krishi Sinchai Yojna: it is a proposed scheme by the government of India which envisages connecting the irrigation system’s three crucial components - the field application , water sources & distribution network for optimal usage. it also envisage interlinking of perennial rivers to avoid drought and flood situations.5. Pradhan mantri Fasal Bima yojna: it aims to reduce the premium rates to be paid by the farmers so as to enable more farmers avail insurance cover against crop loss on account of natural calamities.Education related shemes:DIKSHA portal: for providing digital platform to teachers to make their lifestyle more digital. This will provide online/offline training to teachers, students and teacher educatorsYUYA: it aims to connect with youth by upgrading their skill as per their competencies.JIGYASA: student-scientist connect programme. Under this programme CSIR (Council of Scientific and industrial Research ) has joined hands with Kendriya Vidyalaya Sangathan. The focus is on connecting schools students and scientists so as to extend student’s classroom learning with that of a very well planned research laboratory based learning. This programme will connect 1151 kendriya Vidyalayas with 38 national laboratories of CSIR and will target 10,000 students and teachers every year.SWAYAM: Its an indigenously designed massive open online course ( MOOC), it will host all the courses, taught in classrooms from 9th class till post graduation and can be accessed by anyone, anywhere at any time. It aims to bridge the digital divide for students in e-Education.SWAYAM PRABHA: it will provide high quality educational contents, developed by experts, through 32 DTH (direct to home) television channels with an aim to bring uniformity in standards of education. It will cover diverse topics of all levels of education in various languages.National Academic Depository: it will directly integrate with boards/ universities which issue certificates which will be verified, authenticated, accessed and retrieved in a digital depository for purpose of employment, higher education and loansNational Digital library: its a online library containing 6.5 million books in English and the Indian languages.Deen Dayal SPARSH Yojna: stands for Scholarship for promotion of aptitudes and research in stamps as a hobby. It is proposed to award 920 scholarships to students pursuing philately as a hobby. Amount of scholarship would be 6000 per annumEklavya schools will be established for schedule tribe students by 2022 on the lines of Navodhya schools. Though its an old scheme but the government has signalled in budget 2018 that it wants to expand the scope.RISE: Revitalising Infrastructure and Systems in Education scheme. It aims to lend low cost funds to government higher educational institutions.PMRF (Prime ministe’s Research Fellows scheme): This scheme will help tapping talent pool of country for carrying out research indigenously in cutting edge science and technology domains. Under this scheme, 1000 best students who have completed or in final year of B.tech or integrated M.tech or M. Sc in science and technology streams from IISc/ IITs/ NITs/ IISERs/IITs will be offered direct admission in PhD programme in the IITs/IISc. In this, govt. will provide fellowship of Rs. 70,000 per month fornthe first two years, Rs. 75,000 per month for 3rd year and Rs. 80,000 per month in 4th and 5th year.Beti Bachao Beti Padhao yojna: it aims at promoting gender equality and educating girl child.E-basta: created a framework to make school books accessible in digital form as e-books. Books can be read on laptops, tablets and mobiles. It will bring various publishers and schools together on one platform.Padho pradesh yojna: Its a scheme of interest subsidy on educational loan for overseas studies. It assists the students belonging to poor and minority community to acquire loan for subsidised interest rates.Flagship missions:Make In India: to make India a manufacturing hub and to create 100 million jobs and skill enhancement in 25 sectors of economy. Enhancing service sector is also covered under this mission.2. Digital India Mission: to transform the country into a digitally empowered knowledge economy. To create participative, transparent and responsive government. Digital india mission has 9 pilliars:Broadband highwaysInformation for allUniversal mobile accessPublic internet access programmeElectronics manufacturing: target net zero importsEarly harvest programmesE- kranti: electronic delivery of servicesIT for jobsE- Governance: reforming government through technology3. Swachh Bharat mission: its a massive mass movement that seeks to create a clean india by 2019. It aims atElimination of open defecationConversion of insanitary toilets to pour flush toiletsEradication of manual scavenging100 % collection and scientific processing/ disposal/reuse/recycling of municipal solid wasteA behavioral change in people regarding healthy sanitation practicesSupporting urban local bodies in designing, executing and operating waste disposal systems4. Namami Gange Project or Namami Ganga Yojana: is an ambitious Union Government project which integrates the efforts to clean and protect the Ganga river in a comprehensive manner. This will cover 8 states, 47 towns and 12 rivers. Rivers covered are: Ganga, Yamuna, Gomti, Damodar, Mahananda, Ramganga, Beehar, Chambal, Khan, Shipra, Betwa and Mandakini.Innovation and entrepreneurship schemes:Start up india: Through the Startup India initiative, Government of India promotes entrepreneurship by mentoring, nurturing and facilitating startups throughout their life cycle. Since its launch in January 2016, the initiative has successfully given a head start to numerous aspiring entrepreneurs. With a 360 degree approach to enable startups, the initiative provides a comprehensive four-week free online learning program, has set up research parks, incubators and startup centres across the country by creating a strong network of academia and industry bodies. More importantly, a ‘Fund of Funds’ has been created to help startups gain access to funding.2. Atal Innovation Mission: It is a Government of India’s endeavour to promote a culture of innovation and entrepreneurship, and it serves as a platform for promotion of world-class Innovation Hubs, Grand Challenges, start-up businesses and other self-employment activities, particularly in technology driven areas. In order to foster curiosity, creativity and imagination right at the school, AIM recently launched Atal Tinkering Labs (ATL) across India. ATLs are workspaces where students can work with tools and equipment to gain hands-on training in the concepts of STEM (Science, Technology, Engineering and Math). Atal Incubation Centres (AICs) are another programme of AIM created to build innovative start-up businesses as scalable and sustainable enterprises. AICs provide world class incubation facilities with appropriate physical infrastructure in terms of capital equipment and operating facilities. These incubation centres, with a presence across India, provide access to sectoral experts, business planning support, seed capital, industry partners and trainings to encourage innovative start-ups.3. Stand Up India: to support entrepreneurship among women and SC and ST4. MUDRA - Micro Units Development and Refinance Agnecy: Pradhan Mantri MUDRA Yojana (PMMY) is a scheme launched by the Hon’ble Prime Minister on April 8, 2015 for providing loans upto 10 lakh to the non-corporate, non-farm small/micro enterprises. These loans are classified as MUDRA loans under PMMY. These loans are given by Commercial Banks, RRBs, Small Finance Banks, Cooperative Banks, MFIs and NBFCs. The borrower can approach any of the lending institutions mentioned above or can apply online through this portal. Under the aegis of PMMY, MUDRA has created three products namely 'Shishu', 'Kishore' and 'Tarun' to signify the stage of growth / development and funding needs of the beneficiary micro unit / entrepreneur and also provide a reference point for the next phase of graduation / growth.Schemes under Skill India Mission :Deen Dayal Upadhyaya Grameen Kaushalya Yojna: aims to give training to rural youths for jobs. Minimum age for entry is 15 years. Its complementing PM’s Make in India campaign.PM Kaushal Vikas Yojana (PMKVY): aims to provide skills training to youth across the country. It includes class 10th and 12th drop outs.Nai Manzil scheme: to enable students of madrasas to cope up with the contemporary education system and provide them skill training so that they could earn their living once they move out of madrasahUSTTAD ( Upgrading Skill and Training in Traditional Arts/crafts for development) to conserve traditional arts/crafts and build capacity of artisans and craftsmen belonging to minority communities.Nai - roshni scheme: a leadership training program for womenManas: for upgrading entrepreneurial skills of minority youthsSeekho aur Kamao (Learn and Earn): central sector scheme for skill Development of minorities.Schemes related to women:Beti Bachao Beti Bhadao: discussed aboveSukanya samridhi yojna: Sukanya Samriddhi Yojana (SSY) is a small deposit scheme for the girl child launched as a part of the 'Beti Bachao Beti Padhao' campaign. It is currently 8.1 per cent and provides income-tax benefit.A Sukanya Samriddhi Account can be opened any time after the birth of a girl till she turns 10, with a minimum deposit of Rs 1,000. A maximum of Rs 1.5 lakh can be deposited during the ongoing financial year.The account can be opened in any post office or authorised branches of commercial banks.The account will remain operative for 21 years from the date of its opening or till the marriage of the girl after she turns 18.To meet the requirement of her higher education expenses, partial withdrawal of 50 per cent of the balance is allowed after she turns 18.3. One Stop Crisis Centre: Ministry of Women and Child Development has formulated a scheme for operationalization of minimum 100 pilot projects of One Stop Crisis Centres (OSCCs), a specialized facility for providing all necessary services for women victims/ survivors of violence, in urban areas having population of more than 5 lakh, identified by the States for implementation during the remaining years of the 12th Plan. These Centres will be attached to the District Hospitals of the State Governments.4. SWADHAR - A scheme for women in difficult circumstances: to provide primary need of shelter, food, clothing and care to the marginalised women/ girls living in difficult circumstances who are without any social and economic support. Also, to provide emotional support and counselling to such women.5. STEP - Support to Training and Employment Programme for Women:STEP was launched by the Government of India’s Ministry of Women and Child Development to train women with no access to formal skill training facilities, especially in rural India. The Ministry of Skill Development & Entrepreneurship and NITI Aayog recently redrafted the Guidelines of the 30-year-old initiative to adapt to present-day needs. The initiative reaches out to all Indian women above 16 years of age. The programme imparts skills in several sectors such as agriculture, horticulture, food processing, handlooms, traditional crafts like embroidery, travel and tourism, hospitality, computer and IT services.6. UJJAWALA scheme: to prevent trafficking of women and children for commercial sexual exploitation. It works on 4 R appoach :RescueRehabilitationReintegrationRepatriationInfrastructure related schemes:Sagarmala project: Sagar Mala project is a strategic and customer-oriented ₹8 trillion (US$120 billion or €100 billion) investment initiative of the Government of India entailing setting up of 6+ mega ports, modernization of several dozen more ports, development of 14+ Coastal Economic Zones and at least 29 Coastal Economic Units, development of mines, industrial corridors, rail, road and airport linkages with these water ports, resulting in US$110 billion export revenue growth, generation of 150,000 direct jobs and several times more indirect jobs. It aims to modernize India's Ports so that port-led development can be augmented and coastlines can be developed to contribute in India's growth. It also aims for "transforming the existing Ports into modern world class Ports and integrate the development of the Ports, the Industrial clusters and hinterland and efficient evacuation systems through road, rail, inland and coastal waterways resulting in Ports becoming the drivers of economic activity in coastal areas."Bharatmala project: is a centrally-sponsored and funded road and highways project of the Government of India. The project will build highways from Gujarat and Rajasthan, move to Punjab and then cover the entire string of Himalayan states - Jammu and Kashmir, Himachal Pradesh, Uttarakhand - and then portions of borders of Uttar Pradesh and Bihar alongside Terai, and move to West Bengal , Sikkim, Assam, Arunachal Pradesh, and right up to the Indo-Myanmar border in Manipur and Mizoram. Special emphasis will be given on providing connectivity to far-flung border and rural areas including the tribal and backward areas.Setu Bharatam Project: It aims to make all national highways free from railway level crossing by 2019 to ensure road safety.Green highways policy 2015 - to develop eco friendly National Highways with participation of the community, farmers, NGO’s, private sector, institutions, government agencies and the forest department.Gold schemes:Gold monetisation scheme: Gold monetisation scheme is like a gold savings account. You would generally keep your gold without any security at home or store it in bank lockers by paying a maintenance fee. But instead of that, you could keep your gold in any form in a Gold Monetisation Scheme account and earn interest as the price of the precious metal goes up. Also, You do not have to pay capital gains tax on the profits made through the gold monetisation scheme. The capital gains are also exempt from wealth tax and income tax.The Gold Monetisation Scheme is a great opportunity for big Indian households to make profits from the old jewellery lying in bank lockers and at the bottom of safe deposit boxes. Companies, trusts, jewelleries and individuals who have a hoard of gold can also use this scheme to monetise their precious metal. But do not forget that your jewellery will not come back to you in the same form as you put them in – you get the returns in the form of money or gold coins and bars that you can later encash.2. Sovereign Gold Bond : SGBs are government securities denominated in grams of gold. They are substitutes for holding physical gold. Investors have to pay the issue price in cash and the bonds will be redeemed in cash on maturity. The Bond is issued by Reserve Bank on behalf of Government of India.3. Indian gold coin: • The coin will be the 1st ever National gold coin minted in India and will have the National Emblem of Ashok Chakra engraved on one side and Mahatma Gandhi on the other side .• Initially the coins will be available in denominations of 5 and 10 grams; later a 20 gram bullion will also be available through MMTC outlets.Advantages• It would provide gold coins of maximum possible purity and check the supply of counterfeit or adulterated gold sold by jewelers.• While it may not address people looking forward to buy jewellery, but people who buy gold coins for investment purposes can buy these, if they are still reluctant about the Gold bond scheme.• Physical gold coins are more liquid resource compared to gold bonds, as perceived by many people in India.Labour reform schemes:5 labour reform schemes have been launched for the youth, workers and employers to improve ease of business for enterprises while expanding government support to impart skill training for workers.A. Shram suvidha portalB. Random Inspection SchemeC. Universal Account NumberD. Apprentice Protsahan YojnaE. Revamped Rashtriya Swasthya Bima YojnaSchemes for Banking Reforms:Indradhanush plan for Revamp of Public Sector Banks: The strategy, Indradhanush (rainbow), focuses on systemic changes in state-run lenders, including a fresh look at hiring, a comprehensive plan to de-stress bloated lenders, capital infusion, accountability incentives with higher rewards including Stock Options and cleaning up governance.The 7 Elements includes:a. Appointmentsb. Bank of Board Bureauc. Capitalizationd. De-Stressing Public Sector Bankse. Empowermentf. Framework of accountabilityg.Governance Reforms2. Gyan Sangam : Gyan Sangam is the meet of various banks, financial institutions and insurance companies in order to discuss for enhancing the digitisation of the banking system in India and ways to increase the use of Artificial Intelligence (AI) systems and big data analytics in the banking & financial services industry in India.3. Bankruptcy and Insolvency Code: The Insolvency and Bankruptcy Code, 2016 (IBC) is the bankruptcy law of India which seeks to consolidate the existing framework by creating a single law for insolvency and bankruptcy.The code could ensure quicker resolution of NPA (Non- performing Assets) problems, especially in PSU banks. In fact, the Financial Stability Report issued by RBI in 2015 indicates that corporate sector vulnerabilities and the impact of their weak balance sheets on the financial system needs closer monitoring. The time-bound insolvency resolution process would definitely help the financial services industry function better.Bankruptcy laws accept that business ventures can fail and allow entrepreneurs to make a new start. While facilitating failed firms to wind up painlessly, the code can pave the way to resurrection also.Schemes for sports:Revamped Khelo India: this marks a watershed moment in the history of Indian sports, as the programme aims at mainstreaming sport as a tool for individual development, community development and national development. Under this scheme, each selected athlete shall receive an annual scholarship worth ₹5 lakh for 8 consecutive years.National Sports Talent Search Portal: to unearth sporting talent from every nook and corner. The portal will be also available as smartphone application. Using this portal, a child or his parents, coaches or teachers can upload their biodata or video on the portal.Schemes for household:SAUBHAGYA: Pradhan Mantri Sahaj Bijli Har Ghar Yojana: to ensure electrificationof all willing households in the country in rural as well as urban areas here today.National Nutrition Strategy: NITI AYOG has launched this scheme aiming at Kuposhan Mukt BharatNational Rural Drinking Water Program Continuation and Restructuring : aim is to provide every rural person with adequate safe water for drinking, cooking and other basic domestic needs on a sustainable basis, with a minimum water quality standard, which should be conveniently accessible at all times and in all situations. Though this was already under NRDWP Started in 2009, Union cabinet has accorded its approval for continuation and restructuring.KUSUM SCHEME: The scheme will work towards promoting solar power production a.k.a. solar farming up to 28,250 MW to help farmers.KEY FACTS ABOUT THE KUSUM SCHEMEKUSUM scheme will provide 1.75 million off-grid agricultural solar pumpsIt will build 10,000 MW solar plants on barren lands for solar farmingFarmers will be given a chance to earn extra income if they help produce additional power by setting up solar power project on their barren landThe energy produced by the farmers on their barren land will be bought by the state electricity distribution companies (DISCOMS)The scheme is likely to decrease the consumption of diesel in the agriculture sector (used in pumps)KUSUM scheme also includes the distribution of 17.5 lakh solar pumps for which 60 per cent subsidy will be given to the farmers.Scheme for Fisherman:Sagar Vani project: is an integrated information dissemination system that will serve the coastal community, especially the fisherman community with the advisories and alerts towards livelihood as well as their safety at seaHealth related schemes:Mission indradhanush and then Intensified Mission Indradhanush: “Let no child suffer from any vaccine-preventable disease". This was stated by Prime Minister Shri Narendra Modi as he launched the Intensified Mission Indradhanush (IMI) at Vadnagar in Gujarat, today. Through this programme, Government of India aims to reach each and every child under two years of age and all those pregnant women who have been left uncovered under the routine immunisation programme. The special drive will focus on improving immunization coverage in select districts and cities to ensure full immunization to more than 90% by December 2018. The achievement of full immunisation under Mission Indradhanush to at least 90% coverage was to be achieved by 2020 earlier. With the launch of IMI, achievement of the target has now been advancedAyushman Bharat project: The Government today announced two major initiatives in health sector , as part of Ayushman Bharat programme. The Union Minister for Finance and Corporate Affairs, Shri Arun Jaitely while presenting the General Budget 2018-19 in Parliament here today said that this was aimed at making path breaking interventions to address health holistically, in primary, secondary and tertiary care systems, covering both prevention and health promotion.The initiatives are as follows:-(i) Health and Wellness Centre:- The National Health Policy, 2017 has envisioned Health and Wellness Centres as the foundation of India’s health system. Under this 1.5 lakh centres will bring health care system closer to the homes of people. These centres will provide comprehensive health care, including for non-communicable diseases and maternal and child health services. These centres will also provide free essential drugs and diagnostic services. The Budget has allocated Rs.1200 crore for this flagship programme. Contribution of private sector through CSR and philanthropic institutions in adopting these centres is also envisaged.(ii) National Health Protection Scheme:- The second flagship programme under Ayushman Bharat is National Health Protection Scheme, which will cover over 10 crore poor and vulnerable families (approximately 50 crore beneficiaries) providing coverage upto 5 lakh rupees per family per year for secondary and tertiary care hospitalization. This will be the world’s largest government funded health care programme. Adequate funds will be provided for smooth implementation of this programme.Other schemes:Ajeevika Grameen Express Yojna: to provide an alternative source of livelihood to members of Self Help Group (SHGs). This scheme has been launched under Deendayal Antyodaya Yojna - National Rural Livelihoods Mission (DAY - NRLM). This scheme will facilitate them to operate public transport services in background rural areas.PENCIL PORTAL - Platform for Effective Enforcement for No Child Labour: its an electronic platform that aims at involving Centre, State, District, Governments, civil society and general public in achieving the target of child labour free society.It encompasses various components- Child Tracking System, Complaint Corner, State Government, National Child Labour Project and Convergence. Each district will nominate District Nodal Officers (DNOs) who will receive the complaints. Within 48 hours of receiving complaints, DNOs will check genuineness of complaint and take rescue measures in coordination with police, if complaint is genuine. So far, 7 states have appointed DNOs.3. National Biopharma Mission: this is an Industry- Academia Mission to accelerate bio pharmaceutical development in India.4. VAJRA - Visiting Advanced Joint Research : this scheme enables NRIs and oversees scientific community to participate and contribute to research and development in India.5: Test and Treat Policy for HIV patients: Test-and-treat is an intervention strategy in which the population at risk is screened for HIV infection and diagnosed HIV infected individuals receive early treatment, aiming to eliminate HIV as it reduces the rate of spreading the virus to other people.6. DIGITAL POLICE PORTAL: will enable citizens to register FIRs online and the portal will initially offer seven public delivery services in all states and UTs like person and address verification e.g. of employees, tenants, nurses etc, permission for hosting Public Events, Lost and Found Articles and Vehicle theft etc.It will provide investigator the complete record history of any criminal from anywhere across the country.7. Nationwide campaign - Gaj yatra: A nationwide campaign to protect elephants on the occasion of World Elephant Day.8. SHE BOX portal: The Minister of Women & Child Development, Smt Maneka Sanjay Gandhi launched an online complaint management system titled Sexual Harassment electronic–Box (SHe-Box) for registering complaints related to sexual harassment at workplace in New Delhi today. The complaint management system has been developed to ensure the effective implementation of Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act (the SH Act), 2013.This portal is an initiative to provide a platform to women working or visiting any office of Central Government (Central Ministries, Departments, Public Sector Undertakings, Autonomous Bodies and Institutions etc.) to file complaints related to sexual harassment at workplace under the SH Act. Those who had already filed a written complaint with the concerned Internal Complaint Committee (ICC) constituted under the SH Act are also eligible to file their complaint through this portal. The SHe-Box portal can be accessed at the link given below:http://www.wcd-sh.nic.in9. Sankalp and strive schemes:STRIVE scheme: will incentivize ITIs to improve overall performance including apprenticeship by involving SMEs (Small Scale Enterprises), business association and industry clusters. It will develop robust mechanism for delivering quality skill development training by strengthening institutions- National Skill Development Corporation (NSDC), State Skill Development Missions (SSDMs), Sector Skill Councils, ITIs and National Skill Development Agency (NSDA) etc.It will support universalization of National Skills Qualification Framework (NSQF) including National Quality Assurance Framework (NQAF) across skill development schemes. It will provide required push to National Skill Development Mission 2015 and its various sub missions. It is also aligned to flagship Government programs such as Make in India and Swachhta Abhiyan.SANKALP scheme : envisages setting up of Trainers and Assessors academies with self-sustainable models. Over 50 such academies are to be set up in priority sectors. It will leverage institutions for trainingtrainers in both long and short term VET thereby bringing about convergence. Additional trainer academies will also be set up.It will focus on greater decentralization in skill planning by institutional strengthening at State level which includes setting up of SSDMs and allow states to come up with State and District level Skill Development Plans (SSDPDSDP).It also aims at enhancement of inclusion of underprivileged and marginalized communities including women, Scheduled Castes (SCs)/Schedule Tribes (STs) and Persons with Disabilities (PWD). It will also develop a skilling ecosystem that will support the country’s rise in Ease of Doing Business index.10. Anti Narcotics Scheme: aims to combat illicit trafficking in drugs and psychotropic substance. The purpose is to assist state governments and UTs which are contributing in controlling the inter-state and cross border drug trafficking.11. Atal Bhujal Yojna: to tackle ever-deepening crisis of depleting groundwater level12. Gobar-Dhan yojna: the solid waste and cattle dung will be composed into useful elements such as Bio-CNG and Bio-gas.13. National Bamboo Mission: The Mission would ensure holistic development of the bamboo sector by addressing complete value chain and establishing effective linkage of producers (farmers) with industry.Beneficiaries:The scheme will benefit directly and indirectly the farmers as well as local artisans and associated personnels engaged in bamboo sector including associated industries. Since it is proposed to bring about one lakh ha area under plantation, it is expected that about one lakh farmers would be directly benefitted in terms of plantation.States/ districts covered:The Mission will focus on development of bamboo in limited States where it has social, commercial and economical advantage, particularly in the North Eastern region and States including Madhya Pradesh, Maharashtra, Chhattisgarh, Odisha, Karnataka, Uttarakhand, Bihar, Jharkhand, Andhra Pradesh, Telangana, Gujarat, Tamil Nadu and Kerala.The Mission is expected to establish about 4000 treatment/ product development units and bring more than 100000 ha area under plantation.Impact:Bamboo plantation will contribute to optimizing farm productivity and income thereby enhancing livelihood opportunities of small & marginal farmers including landless and women as well as provide quality material to industry. Thus, the Mission will not only serve as a potential instrument for enhancing income of farmers but also contributing towards climate resilience and environmental benefits. The Mission will also help in creating employment generation directly or indirectly in both skilled and unskilled segments.14. Secure Himalaya project:The Union Government had launched SECURE Himalaya, a six-year project to ensure conservation of locally and globally significant biodiversity, land and forest resources in high Himalayan ecosystem spread over four states viz. Himachal Pradesh, Jammu and Kashmir, Uttarakhand and Sikkim.Key FactsThe SECURE project aims at securing livelihoods, conservation, sustainable use and restoration of high range Himalayan ecosystems. It is meant for specific landscapes including Changthang (Jammu and Kasmir), Lahaul – Pangi and Kinnaur (Himachal Pradesh), Gangotri – Govind and Darma – Byans Valley in Pithoragarh (Uttarakhand) and Kanchenjunga – Upper Teesta Valley (Sikkim).The key focus areas of the project is protection of snow leopard and other endangered species and their habitats and also securing livelihoods of people in region and enhancing enforcement to reduce wildlife crime. Under it, enhanced enforcement efforts and monitoring will be undertaken to curb illegal trade in some medicinal and aromatic plants which are among most threatened species in these landscapes.15. Operation Greens: aims to promote farmer producers organisations, agri-logistics, processing facilities and professional management. The operation aims to aid farmers and help control and limit the erratic fluctuations in the prices of onions, potatoes and tomatoes.

Xinjiang-related issues are not about human rights, ethnicity or religion at all, but about combating violent terrorism and separatism. The Chinese government has launched anti-terrorism and de-radicalization efforts in Xinjiang in accordance with the law to protect people's lives, which has garnered ardent support of people from all ethnic groups.People in the region continue to embrace peace and prosperity and Xinjiang society continues to develop steadily. These facts are the most powerful tool to debunk lies on Xinjiang.Look the face of these terrorized Uighurs - Chinese Uighur citizens look perfectly serene, not terrified wearing their traditional costumes, laughing and chatting quietly in the street. Without fear of being caught in a roundup and deported to a so-called camp. Here! a woman with a young child I had read that China had sterilized them all? Serit this propaganda would it be lies?Facts and truthfulness will eventually bust all lies. Please see the attachment for the full text. Enditemhttp://www.xinhuanet.com/english/download/2021-2-5/FactCheckLiesonXinjiang-relatedissuesversusthetruth.docFact Check: Lies on Xinjiang-related Issues Versus the TruthPrefaceNorthwest China's Xinjiang Uygur Autonomous Region is a land of beauty, diversity and unity. Fifty-six ethnic groups are closely united as family members, just like pomegranate seeds that stick together, to build a beautiful homeland, maintain social stability, and realize economic development and prosperity, flourishing cultural heritage preservation, ethnic unity and harmony, and freedom of religious belief, with people of different ethnic groups living and working in peace and contentment.However, some anti-China forces in the West, including the United States, have concocted and disseminated plenty of false information about Xinjiang. They have smeared China's image, slandered its policies on Xinjiang, interfered in China's internal affairs, and attempted to deceive the international community and disrupt the stability and development of Xinjiang.Lies may mislead people for a while, but cannot win the trust of the world. Facts and truthfulness will eventually bust all lies.Xinjiang-related issues are not about human rights, ethnicity or religion at all, but about combating violent terrorism and separatism. The Chinese government has launched anti-terrorism and de-radicalization efforts in Xinjiang in accordance with the law to protect people's lives, which has garnered ardent support of people from all ethnic groups. People in the region continue to embrace peace and prosperity and Xinjiang society continues to develop steadily. These facts are the most powerful tool to debunk lies surrounding Xinjiang.We have chosen some typical Xinjiang-related rumors and lies fabricated by anti-China forces, and debunked them with facts to set the record straight.Lie No. 1: Mike Pompeo claimed that the Chinese government had committed "genocide" against Uygurs and other ethnic minorities in Xinjiang.Fact check: In recent years, the Uygur population in Xinjiang has been growing steadily. From 2010 to 2018, the Uygur population in Xinjiang rose from 10.17 million to 12.72 million, an increase of 2.55 million or 25.04 percent. The growth rate of the Uygur population is not only higher than that of Xinjiang's total population, which is 13.99 percent, but also higher than that of all ethnic minority groups, which is 22.14 percent, let alone the Han population's 2 percent.-- Xinjiang enjoys social stability, with the people living and working in peace and contentment. The region has made unprecedented achievements in economic and social development and improvement of people's livelihood. From 2014 to 2019, the GDP of Xinjiang increased from 919.59 billion yuan to 1.36 trillion yuan, with an average annual growth rate of 7.2 percent. The per capita disposable income in Xinjiang increased by an average annual rate of 9.1 percent. Remarkable achievements have been made in poverty alleviation. All 3.09 million impoverished people in Xinjiang have been lifted out of poverty. The absolute poverty problem in Xinjiang has been resolved historically.-- The legitimate rights and interests of the people of all ethnic groups in Xinjiang have been protected. All ethnic groups, regardless of their population, have the same legal status and enjoy various rights in accordance with the law, including participation in the management of state affairs, freedom of religious belief, receiving education, using their own languages, and preserving their traditional culture.Lie No. 2: Adrian Zenz released reports claiming Xinjiang has carried out "forced sterilization" on the Uygur women, resulting in a sharp decline in the Uygur population.Fact check: Adrian Zenz is not a so-called "expert on China studies," but a member of the far-right group "Victims of Communism Memorial Foundation" sponsored by the U.S. government. He is also a key figure in an anti-China organization set up by U.S. intelligence agencies and a notorious racist.-- Adrian Zenz's "reports" are full of fabrications and data manipulation. The so-called evidence of "forced sterilization" in the "reports" claims that 80 percent of the new intrauterine device (IUD) insertion procedures in China for 2018 were performed in Xinjiang and that the natural population growth rate in Hotan and Kashgar of Xinjiang in 2018 was only 2.58 per 1,000 people. The "evidence" is extremely inconsistent with the facts.-- According to data from China Health Statistics Yearbook 2019, published by the National Health Commission, the number of new IUD insertion procedures in Xinjiang in 2018 came in at 328,475, accounting for only 8.7 percent of China's total, which was 3,774,318.-- According to the 2019 Xinjiang statistical yearbook released by the statistics bureau of Xinjiang Uygur Autonomous Region, the natural population growth rates in Kashgar and Hotan were 6.93 per 1,000 people and 2.96 per 1,000 people, respectively, in 2018.Lie No. 3: BBC Newsnight once reported that Zumrat Dawut (Zamira Dawut) was "forced to go through sterilization" in a vocational education and training center.Fact check: Zamira Dawut has never studied in any vocational education and training center. Her elder brother Abduhelil Dawut has previously clarified that.-- She claimed that after "her release" from a center, she was forced to be sterilized and her uterus was removed because she has already had three children. In fact, in March 2013, when Zamira Dawut gave birth to her third child in Urumqi Maternal and Child Care Service Center, she signed a childbirth consent form voluntarily to have a cesarean section and tubal ligation, and then the center conducted the operation. She was never sterilized, not to mention uterus removal.-- She claimed that her aging father was repeatedly detained and investigated by Xinjiang authorities, and died not long ago from an unknown cause. In fact, her father had been living with his children until he died from heart disease on Oct. 12, 2019. He had never been investigated or placed in detention. Her brothers Abduhelil Dawut and Elkin Dawut have both substantiated the facts.-- She claimed that she was served with pork in a relative's home. In fact, the relative she referred to is her elder brother Abduhelil Dawut's pairing relative Zhao Qilin. In October 2017, Abduhelil was paired up with Zhao as "relatives," as part of an ethnic unity program. In January 2018, Abduhelil was invited to Zhao's home as a guest, in company with his younger sister Zamira Dawut. The meal was prepared by Zhao's mother, who herself is an ethnic Hui and a Muslim, and only eats halal food. It was impossible for her to provide a "pork meal."Lie No. 4: In interviews with foreign media, Mihrigul Tursun said that she was forced to take unknown medications in a vocational education and training center and was diagnosed as infertile by American doctors.Fact check: On April 21, 2017, Mihrigul Tursun was taken into custody by the public security bureau of Qiemo County on suspicion of inciting ethnic hatred and discrimination. During this period, she was found to have infectious diseases such as syphilis. Out of humanitarian consideration, the county public security bureau terminated the measures against her on May 10, 2017. Except the 20 days of criminal detention, Mihrigul was totally free while in China. She was never sentenced, nor did she study in any vocational education and training center, let alone being forced to take medications. There are no records of her undergoing a sterilization procedure in China.Lie No. 5: Xinjiang sets up "re-education camps" to detain millions of Uygur Muslims.Fact check: Xinjiang has never had any so-called "re-education camps."-- The vocational education and training centers established in Xinjiang in accordance with the law were education and training institutions in nature and were preventive counter-terrorism and deradicalization measures taken by Xinjiang. The aim was to eradicate the breeding ground for terrorism and extremism from the source. The relevant measures drew on the international community's experience in combating terrorism and deradicalization and implemented the idea of using development, education, and other resources to curb extremist ideologies, as advocated in the UN Plan of Action to Prevent Violent Extremism. It fully complied with the principles and spirit of a series of international counter-terrorism resolutions, including the UN Global Counter-Terrorism Strategy. Xinjiang's counter-terrorism and deradicalization measures have achieved positive results. There have been no violent terrorist cases for over four consecutive years in the region.-- The vocational education and training centers offered a curriculum that included standard spoken and written Chinese, understanding of the law and training in vocational skills to achieve the goal of deradicalization. By October 2019, all the trainees in such centers had completed their studies and graduated, and most of them have found stable jobs and lived a peaceful life.Lie No. 6: Xinjiang vocational education and training centers exercised "religious control," political indoctrination, intimidation and torture over the trainees.Fact check: The vocational education and training centers fully respected and protected trainees' freedom of religious belief, ethnic customs and habits, and the right to use their own ethnic spoken and written languages. The trainees could decide on their own whether to take part in legal religious activities when they got home; a variety of nutritious Muslim food was provided free of charge; and the regulations, curriculum, and menus at the centers all used local ethnic languages as well as standard Chinese.-- The vocational education and training centers fully guaranteed the trainees' personal freedom and dignity. The centers employed a residential education model which allowed trainees to go back home on a regular basis, ask for leave to attend to personal affairs, and enjoy the freedom of correspondence. The centers strictly prohibited any form of humiliation or mistreatment. There were no such things as "suppressing ethnic minorities" or "persecuting Muslims."-- The centers had well-equipped facilities. The dormitories were equipped with radio, TVs, air-conditioners or electric fans. Medical facilities, legal-counseling and mental-counseling rooms provided relevant services free of charge. The centers had sports venues for basketball, volleyball and table tennis, facilities for cultural activities, such as reading rooms, computer rooms and movie-screening rooms, as well as cultural and art performance venues, such as small auditoriums and open-air stages. Extra-curricular activities, such as folk songs and dances, sports competitions, etc., were held regularly to meet the various needs of trainees in study, life and entertainment to the maximum extent. All the trainees were covered in the public pension and medical insurance schemes, and were entitled to free health examinations.Lie No. 7: Some overseas Uygur people have been claiming "their relatives or friends in Xinjiang cannot be contacted and have gone missing" on overseas media and social media platforms.Fact check: Xinjiang protects the freedom of travel of people of all ethnic groups, including the Uygurs, and their communication with overseas relatives according to law.-- Verification with relevant departments shows that some allegedly "missing" people, mentioned by the "East Turkistan" separatists overseas, are living a normal life, while other "missing" incident reports are pure fabrications.-- The Australian Broadcasting Corporation once reported that Azmat Omar, a Chinese citizen living in Australia, claimed that he had lost contact with his family in Xinjiang. They included his father, stepmother, three brothers, two sisters, and over 20 other relatives. However, the fact is that all his relatives in China are living a normal life.-- During a UN Human Rights Council session in February 2020, the "World Uygur Congress" organized an activity outside the Palace of Nations in Geneva. They posted pictures of so-called "Uygurs persecuted by the Chinese government." These pictures were later discredited as disinformation. Those in the pictures are living normal lives. Separatist groups stole their photos and personal information.Lie No. 8: Xinjiang uses the coronavirus to wipe out Uygurs, with many tragic deaths after infection.Fact check: Since the COVID-19 outbreak, Xinjiang has resolutely fought against the virus and effectively contained the epidemic within a short period. With the support of the expert team from the State Council joint prevention and control mechanism, the local government made all-out efforts to treat patients. The regional government adopted a targeted prevention and control approach with differentiated, scientific measures. It also strengthened epidemic prevention and control in places such as crowded and key venues to minimize the risk of virus spread. The local government has also made every effort to ensure the production and supply of food and other daily necessities while maintaining their sufficiency, quality and stable prices. These measures were widely supported by people of different ethnic groups in Xinjiang. Thanks to concerted efforts, all 826 confirmed COVID-19 cases in Xinjiang have been discharged from hospital after treatment, without even a single death.Lie No. 9: China systematically transferred 80,000 Uygurs out of Xinjiang and assigned them as "forced labor" to factories in other provinces.Fact check: The government of Xinjiang Uygur Autonomous Region works with a strong sense of responsibility to promote employment. Southern Xinjiang was an underdeveloped area with a low degree of industrialization and urbanization, where many people suffered from poverty due to lack of job opportunities. Based on the realities, local governments at all levels have taken active measures to help those in need of secure employment. These measures included creating job opportunities nearby, facilitating work in other areas in Xinjiang, or transferring work forces to other provinces and cities paired up to assist Xinjiang. Such measures have helped residents rise above poverty through employment and lead fulfilling lives, while guaranteeing various ethnic groups' right to labor and employment.-- Since 2018, 151,000 people in poverty-stricken families in southern Xinjiang have secured jobs away from their homes. Most of them worked in other parts of Xinjiang, while about 14,700 worked outside the region with the help of fellow villagers and relatives, or through human resources agencies. Those who work outside Xinjiang have their rights to customs, language and culture, and religious belief fully guaranteed. Many earn an annual income of 45,000 yuan, several times higher than the income from farming or working in their hometowns.Lie No. 10: Xinjiang forced a large number of Uygurs to pick cotton, contaminating the global supply chain.Fact check: A few years ago, when cotton matured in autumn, many migrant workers from Henan, Sichuan and other places would take trains to Xinjiang to pick cotton. They were called "the cotton-picking forces." Migrant workers of various ethnic groups in Xinjiang would also go to pick cotton. They worked together, cared for each other and forged a deep friendship. These cotton pickers in and out of Xinjiang were all voluntary, and their incomes could reach over 10,000 yuan in just a month.-- In recent years, with the development of science and technology, cotton production has been highly mechanized in Xinjiang. Even in the busy cotton harvesting season, there is no need for a large number of cotton pickers. For example, since 2015, most of the cotton in the Mongolian Autonomous Prefecture of Bayingolin in Xinjiang has been harvested by machines.Lie No. 11: Xinjiang adopts an assimilation policy towards ethnic minorities in an attempt to systematically eliminate the Uygur culture.Fact check: All ethnic groups in Xinjiang Uygur Autonomous Region enjoy full freedom to preserve or reform their own customs and habits. Xinjiang Uygur Autonomous Region strictly abides by the Constitution and laws, and attaches great importance to the protection and development of excellent traditional culture of all ethnic groups.-- The cultural heritage of all ethnic groups has been protected in Xinjiang. A batch of renowned architectural sites representing the preeminent historical and cultural heritage of the Uygur, Mongolian, Hui, Xibe and other ethnic minority groups have been properly renovated and preserved, including the Tomb of Afak Hoja in Kashgar, the Tomb of Tughluk Tumur in Huocheng, the Zhaosu Lamasery, the Former Residence of a Mongolian Prince in Hejing, and Chimtoghrak Manor.-- The excellent traditional culture of the ethnic groups has been passed on. Traditional cultural events, such as the Uygur's "Meshrep," the Kazak's "Aytes," the Kirgiz's "Kobuz Ballad Singing Fair," the Mongolian "Nadam Fair," the Xibe's "West Moving Festival" and the Han people's "Lantern Festival," have been widely carried out. A number of impressive dramas with rich ethnic and regional characteristics have been staged, such as the Uygur play "Gherip and Senem," the Kazak "Aytes," and the Kirgiz "Manaschi" ballad drama "Manas."-- The Xinjiang Uygur Autonomous Region has fully protected the customs and habits of all ethnic groups in the diets, festivals, weddings and funerals. Large and medium-sized cities and small towns with Muslim people in Xinjiang maintain a certain number of halal restaurants; "halal canteens" or "halal kitchen facilities" are set up in major traffic arteries and institutions with ethnic minority employees; beef and mutton supplied to Muslim people are slaughtered, processed, stored, transported and sold according to their customs. All ethnic groups enjoy statutory holidays during their traditional festivals, such as Corban Festival and Eid al-Fitr.-- Currently, people of all ethnic groups in Xinjiang mainly use 10 spoken and written languages. Ethnic minority languages are widely applied in various sectors, including the judiciary, administration, education, press and publishing, radio and television, and the Internet. Xinjiang People's Broadcasting Station offers 12 radio channels in five languages: Mandarin, Uygur, Kazak, Mongolian and Kirgiz. Primary and secondary schools in Xinjiang offer courses in ethnic minority languages, such as Uygur, Kazak, Kirgiz, Mongolian and Xibe. Chinese RMB banknotes have five languages on them: Chinese, Tibetan, Uygur, Mongolian and Zhuang.Lie No. 12: Some places in Xinjiang destroyed graveyards of ethnic minority groups.Fact check: Xinjiang has always respected the funeral and burial customs of ethnic minority groups and formulated a series of regulations and policies to protect their basic funeral and burial rights. Measures, including allocating designated land and establishing special public cemeteries, are taken for some ethnic minority groups who traditionally bury their dead in the ground. Their traditional practices such as funeral pray, burial and holding Nazer (memorial activities), are preserved.-- With the economic and social development and the improvement of people's living standards in Xinjiang, governments at all levels have stepped up the planning and construction of public welfare cemeteries. Cemetery facilities and their environment are continuously improving. People of different ethnic groups in some places have relocated graveyards of their own free will.Lie No. 13: The Chinese government sends children of ethnic minorities in Xinjiang to boarding schools and "forces" them to be separated from their parents.Fact check: The Compulsory Education Law of the People's Republic of China stipulates: "Where necessary, the people’s government at the county level may set up boarding schools to ensure that school-age children and adolescents who are dwelling in scattered areas receive compulsory education." Xinjiang is a vast region with long distances between villages and towns, and it is not convenient for some students to go to school, making it hard to ensure their study quality. Parents have a heavy burden to transport their children to and from schools. To solve this problem, Xinjiang built 400 primary and secondary boarding schools in the 1980s. In recent years, Xinjiang, like the rest of the country, made scientific plans and reasonable arrangements for boarding school construction. They comply with the relevant construction standards of the state and the autonomous region to ensure sufficient learning and living facilities. Time has proved that boarding education has become an effective measure to accelerate education modernization and aid targeted poverty alleviation in Xinjiang. Parents of students of all ethnic groups support the boarding school model.-- The construction of boarding schools is an arrangement made by Xinjiang in light of the actual conditions of the autonomous region to alleviate poverty through education and improve the quality of compulsory education. It helps improve education modernization at primary and secondary schools of ethnic minorities and promote exchanges among different ethnic groups in Xinjiang. The practice here is not fundamentally different from that of other parts of China or the rest of the world.Lie No. 14: Schools in Xinjiang replace ethnic languages with Chinese to "brainwash" the students. Xinjiang has banned ethnic minority students from using their own languages and closed schools of the Uygur language.Fact check: The Constitution of the People's Republic of China and the Law of the People's Republic of China on the Standard Spoken and Written Chinese Language stipulate that citizens have the right to learn and use the standard Chinese spoken and written language. The state provides them with related conditions. While promoting education in the Chinese language, Xinjiang also offers courses in the spoken and written languages of ethnic minority groups in accordance with the national curriculum plan for primary and secondary schools. This safeguards the right of students from ethnic minority groups to learn their own spoken and written languages. It also effectively promotes the inheritance and development of ethnic minority languages and cultures.-- Primary and secondary education in Xinjiang is conducted in seven languages. At present, preschools and primary and secondary schools across Xinjiang provide bilingual education in the national standard spoken and written language, as well as one ethnic language. Learning to use the national standard language can help people better integrate and adapt to modern society. It brings more convenience in studies, job hunting, communication, business, and work.Lie No. 15: Xinjiang suppresses ethnic minorities under the pretext of fighting terrorism.Fact check: Incomplete statistics show that from 1990 to 2016, ethnic separatists, religious extremists, and violent terrorists plotted and conducted several thousand violent terrorist acts. They killed many innocent civilians and several hundred police officers and caused immeasurable property losses. These terrorist activities inflicted untold suffering on the people of various ethnic groups in Xinjiang.-- In the face of a complicated counter-terrorism situation and the demands from people of all ethnic groups to stop terrorism, China's Xinjiang region has taken a series of active measures. Responding to the United Nations Global Counter-Terrorism Strategy and other counter-terrorism resolutions, Xinjiang has upheld the principle of not linking terrorism with any particular region, ethnic group, or religion. It acted within the law to crack down on violence and terrorist activities that violate human rights, endanger public security, undermine ethnic unity, and aim at separating the country. Since 2014, a total of 1,588 violent and terrorist groups have been taken out, 12,995 violent terrorists arrested, and 2,052 explosive devices seized. Such operations have effectively curbed the infiltration of extremism, significantly improved public security, and protected the right to life, right to health, right to development, and other basic rights of people of all ethnic groups. Xinjiang has reported no violent terrorist cases for more than four consecutive years.Lie No. 16: The "fanghuiju" campaign, in which civil servants are dispatched to grass-roots communities to offer help to people of various ethnic groups, as well as the "ethnic unity campaign" and solidarity activities among cadres and people of different ethnic groups, are all adopted by Xinjiang with the aim of intervening in and monitoring Uygur families.Fact check: Xinjiang has been carrying out the "ethnic unity campaign" and solidarity activities among cadres and people of different ethnic groups since 2016. More than 1.1 million cadres and workers of different ethnic groups have paired up with 1.6 million people of different ethnic groups as "relatives" and made friends with each other. Among them, Han cadres have paired up with ethnic groups, including the Uygur. Cadres of ethnic minority groups, including the Uygur, have also paired up with Han people.-- Based on mutual exchange, communication, integration, respect and help, cadres and workers of different ethnic groups have given full play to their own advantages, guiding the grass-roots residents to expand their approaches to prosperity, and helping them solve difficulties in healthcare, employment and education, and doing many good deeds that have won public support. According to the statistics, the cadres and workers participating in the "ethnic unity campaign" and solidarity activities among cadres and people of different ethnic groups have donated 940 million yuan and more than 49 million material items to the grass-roots people, accomplishing some 18 million deeds that benefit locals.Lie No. 17: Xinjiang monitors Uygur Muslims through ubiquitous cameras, mobile phone apps, the internet and other high-tech means.Fact check: In accordance with the law, Xinjiang has installed cameras in urban and rural public areas, major roads, transportation hubs and other public places in order to improve social governance and effectively prevent and crack down on crime. These measures have enhanced social security and won widespread support from people of all ethnic groups. The measures do not target any particular ethnic group.-- The use of modern scientific and technological products and big data to improve social governance is a common practice in the international community. According to the South China Morning Post, a new study found that Britain, Germany, France and the Netherlands are among the top 10 countries in terms of the number of surveillance cameras in the world.Lie No. 18: Chinese embassies and consulates have refused to renew the passports of overseas Uygur people, forcing them to return home to face extrajudicial detention or imprisonment.Fact check: Chinese citizens' personal freedom and rights of exit and entry are protected by law. As long as they are Chinese nationals and admit themselves that they are Chinese citizens, and do not violate Chinese laws and regulations, they can apply to the Chinese embassy or consulate where they live for the renewal or replacement of passports.-- Chinese embassies and consulates conduct their services in accordance with the Exit and Entry Administration Law of the People's Republic of China, the Passport Law of the People's Republic of China and other laws and regulations to protect the legitimate rights and interests of overseas Chinese of different ethnic groups. Chinese citizens from Xinjiang who apply for the renewal or replacement of passports at Chinese embassies and consulates have been accepted and approved after being examined to comply with relevant laws.Lie No. 19: The Chinese government bans foreign journalists from going to Xinjiang for reporting.Fact check: Xinjiang is an open place. Foreign journalists are allowed to report in Xinjiang on condition that they abide by Chinese laws and go through relevant procedures, according to the Regulations of the People's Republic of China on News Coverage by Permanent Offices of Foreign Media Organizations and Foreign Journalists. There are no circumstances in which the Chinese government forbids foreign journalists to report in Xinjiang.-- Since the end of 2018, more than 1,200 people from over 100 countries and regions, including officials from international organizations, diplomats, journalists and religious leaders, have visited Xinjiang.-- From Sept. 3 to 7, 2019, NBC reporters went to Xinjiang for reporting.-- In December 2020, BBC reporters went to Kuqa County and other places in Xinjiang for reporting.Lie No. 20: The United Nations High Commissioner for Human Rights will be restricted from visiting Xinjiang.Fact check: China welcomes the United Nations High Commissioner for Human Rights Michelle Bachelet to visit China and the Xinjiang Uygur Autonomous Region, and has always maintained close communication with the United Nations.Lie No. 21: Xinjiang suppresses Islam and freedom of religious belief.Fact check: Respecting and protecting the freedom of religious belief is a basic long-term policy of the Chinese government. Article 36 of the Constitution of the People's Republic of China stipulates that Chinese citizens have freedom of religious belief. The principle of religious freedom enshrined in the Constitution has been fully implemented in Xinjiang. Xinjiang citizens' right to freedom of religious belief has been fully guaranteed. The religious feelings, belief-based needs and customs of religious citizens have been fully respected, legal religious activities guaranteed by law, and religious and cultural heritage protected.-- Xinjiang has translated and published religious classics and books, such as the Koran and Selections from Al-Sahih Muhammad Ibn-Ismail al-Bukhari, in Mandarin Chinese, the Uygur, Kazak and Kirgiz languages, providing convenience for religious believers of all ethnic groups to acquire religious knowledge.-- Since 1996, the Xinjiang Uygur Autonomous Region government has organized local Muslims to take charter flights for a pilgrimage every year, except for the cancellation due to the COVID-19 pandemic in 2020, and has provided high-quality services in entry and exit, medical care, catering, etc., so as to ensure the safe and orderly pilgrimage activities and ensure that local Muslims of all ethnic groups successfully complete their pilgrimage.Lie No. 22: Xinjiang demolishes many mosques.Fact check: Mosques in Xinjiang meet the regular religious demands of followers in terms of quantity. Governments at various levels in Xinjiang have consistently improved the public services of mosques. The government has funded the introduction into mosques of running water, electricity, natural gas, roads, communication, radio and television, and libraries. Ablution facilities and flushing toilets have been installed. Mosques have also been equipped with medical services and electronic displays. They also have computers, electric fans or air conditioners, firefighting equipment, drinking water dispensers, shoe coverings or machines for shoe coverings, and lockers. These measures have been welcomed by religious personnel and believers.Lie No. 23: Xinjiang "persecutes" religious personnel.Fact check: The cultivation and training of clerical personnel have been strengthened in Xinjiang. The region has ten religious colleges and schools, including the Xinjiang Islamic Institute, its eight branches in places like Kashgar, Hotan and Ili, and the Xinjiang Islamic School. These colleges recruit a certain number of undergraduate, junior, and technical secondary school students every year, with student numbers exceeding 3,000.Lie No. 24: Xinjiang bans fasting of Muslims.Fact check: Muslims of all ethnic groups in Xinjiang, in accordance with their teachings, canons, and traditional customs, practice regular religious activities such as fasting and Islamic festivals in mosques and their own homes. Such activities are totally of their own free will, without any interference or restriction.-- During Ramadan every year, it is an entirely personal choice for Muslims to fast or not fast. Governments at all levels in Xinjiang make every effort to ensure the market supply and security of religious activities of Eid al-Fitr and other festivals.