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CAF Exam Topics Overview

This document provides a topic-wise grid for the CAF (Certified Accounting and Finance) exam, outlining the main topics covered in each subject paper and the typical marks allocation. It includes 8 subjects: Financial Accounting, Tax Practices, Cost and Management Accounting, Business Law, Advanced Financial Accounting, Management and Financial Analysis, Company Law, and Audit and Assurance. Each subject grid lists the major topics to be assessed and the number of expected marks for each topic area.

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Abubakar Palh
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796 views8 pages

CAF Exam Topics Overview

This document provides a topic-wise grid for the CAF (Certified Accounting and Finance) exam, outlining the main topics covered in each subject paper and the typical marks allocation. It includes 8 subjects: Financial Accounting, Tax Practices, Cost and Management Accounting, Business Law, Advanced Financial Accounting, Management and Financial Analysis, Company Law, and Audit and Assurance. Each subject grid lists the major topics to be assessed and the number of expected marks for each topic area.

Uploaded by

Abubakar Palh
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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1 CAF ALL SUBJECTS TOPIC WISE GRID

CAF-01 FAR-01
Grid Head Topics Marks
 IAS 01 (SOCE)
 IAS 07 (Statement of Cash flows) 35-45
 IAS 08 (New)
Preparation of Financial Statements
A  IAS 33 (New)
 Correction of errors
 Income & Expenditure Accounting (NPOs)

 Analysis & Interpretation of Financial


Conceptual framework & Interpretation
statements 20-30
of Financial statements
B  Conceptual Framework

 IAS 16 PPE
 IAS 20 Government Grant & Assistance
Accounting for financial transactions  IAS 23 Borrowing Cost 30-40
C  IAS 36 Impairment Loss
 IAS 40 Investment property

PREPARED BY FAHAD IRFAN


2 CAF ALL SUBJECTS TOPIC WISE GRID

CAF-02 TAX PRACTICES


Grid Content Marks
A Objective, System & Historical Background, Constitutional 5-10
provision & Ethics
B Income Tax 60-75
C Sales Tax 20-30

PREPARED BY FAHAD IRFAN


3 CAF ALL SUBJECTS TOPIC WISE GRID

CAF-03 COST & MANAGEMENT ACCOUNTING


Grid Topics Chapter No Marks
 Inventory Valuation 1
A  Marginal and Absorption costing 9 35-45
 Job, Batch and Service costing 6
 Overheads 3
 Labor 4
 Process Costing 7&8
 Cost flow in production 5
B  Standard Costing and Variance Analysis 10 & 11 20-30
 Variance Analysis 12

 Inventory Management 2
 CVP Analysis 13
C 30-40
 Relevant Cost 14
 Decision Making 15

PREPARED BY FAHAD IRFAN


4 CAF ALL SUBJECTS TOPIC WISE GRID

CAF-04 BUSINESS LAW


Grid Content Chapters Marks
A Introduction to Legal System 1 5-8
B Contract Act, 1872 - Essentials 2-5 20-25
C Contract Act, 1872 - Performance 6-10 25-30
D Other Business Laws 11-18 35-52

PREPARED BY FAHAD IRFAN


5 CAF ALL SUBJECTS TOPIC WISE GRID

CAF-05 FAR-02
Grid Head Topics Marks
 Final Accounts including SOCE
Preparation of & Notes
A 25-35
Financial Statements  Consolidation including
Associate
 IFRS-09 Financial Instruments
Accounting for Non  IFRS-16 Leases
B 25-35
Current Assets  IAS-38 Intangible Assets
 IAS-41 Agriculture
 Ethics
 IFRS-08 Operating Segment
 IAS 10 & 37
C Ethics & Other Areas  IFRS-15 Revenue (New) 35-45
 IAS-12 Deferred Tax
 IAS-21 The Effects of changes
in Foreign Exchange Rates

PREPARED BY FAHAD IRFAN


6 CAF ALL SUBJECTS TOPIC WISE GRID

CAF-06 MFA
Grid Contents Marks
A Managerial Analysis 30-40
B Financial Analysis & Risk Management 35-50
C Budgeting & Projections 20-25

PREPARED BY FAHAD IRFAN


7 CAF ALL SUBJECTS TOPIC WISE GRID

CAF-07 COMPANY LAW


Grid Content Marks
A Incorporation & Issuance of shares 15-20
B Management Administration 20-25
C Meetings & Proceedings, Directors & Chief Executive 20-30
D Accounts and Dividends 15-20
E Winding up by Court 12-20

PREPARED BY FAHAD IRFAN


8 CAF ALL SUBJECTS TOPIC WISE GRID

CAF-08 AUDIT & ASSURANCE


Grid Heads Topics Marks
 ISA 200 & Basic & Auditing
Audit Framework, Regulation &  ISA 210 & 220 15-25
A Professional Ethics  Code of Ethics

 ISA 300, 315, 320 & 330


Planning & Risk Assessment  ISA 230 & 240
B 15-20
 ISA 500, 501 & 505
 ISA 520, 530 & 550
 ISA 560, 570 & 580 45-55
 ISA 610 & 620
Audit Evidence & Internal Controls
C  Internal Controls & IT Controls
 Test of Controls
 Substantive Procedures

 ISA 700, 701, 705 & 706 10-15


D Conclusion & Reporting  ISRE 2400

PREPARED BY FAHAD IRFAN

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