CA Coaching

At Roads, we offer a personalized and direct approach to Chartered Accountancy. Offering aspiring Chartered Accountants, thorough coaching in both CPT as well as PCC, we provide them a step to step training for the given subjects.
At Roads, we believe, that an institute’s performance depends on the foundation of a skilled, efficient & a visionary team. Hence, it was essential that we at Roads try to align the needs of the students of CA with the ideals of the management. In doing so, we have come up with a flawless mix of professional experience, energy and endurance, which shall guide aspiring Chartered Accountants in their future pursuits. Our determination for excellence has ensured that we assemble the best possible team, and our search for this team lies in the platform created at Roads.
At Roads, we have renowned faculties, who have been in this profession for the past 10-25 years.
Ms. Nidhi Gutgutia (Passary) as a qualified Chartered Accountant has undertaken this noble task with the best of her ability and has been teaching Chartered Accountancy and undergraduate students - Accountancy, Costing and Financial Management for last 12 years. She measure her success against the success of students under her.
Mr. Vikash Bery, a celebrated instructor for various professional courses from last 25 years has a remarkable knack of imparting concepts in Accounts, Costing Taxation, Math, law, financial management, and all commerce based subjects. He is highly noted for his student friendly approach and habit of encouraging students to ask questions.

What is CA?

Chartered Accountancy Course is a professional course in Accounting introduced in our country in 1949, with the enactment of the Chartered Accountants Act .Chartered Accountancy is a challenging profession that offers practice or job opportunities in the areas of accounting, auditing, corporate finance, project evaluation, and company and other business laws, taxation and corporate governance. The multi-faceted knowledge a chartered accountant enjoys through unique academic program blended with practical training is what the business and industry need in the advent of liberalization, privatization and globalization of Indian economy. Chartered Accountants are better equipped to discharge accounting and audit functions in a computerized business environment.
Chartered Accountancy can be pursued after 10+2 or graduation. The whole course can be divided into three stages i.e. Foundation. Intermediate and Final.
A Chartered accountant is one who is specialized in accounting, auditing and taxation. He also serves as a management and corporate caretaker. According to the Company Act only CA's in professional practice are allowed to be appointed as auditors of companies in India. A chartered accountant is a person who is accepted as a member of the Institute of Chartered Accountants of India (ICAI) after having passed the Final examination of the Chartered accountancy course conducted by the institute. 
Chartered Accountancy is a challenging profession that offers job opportunities in the areas of accounting, auditing, corporate finance, project evaluation, company and other business laws, taxation and corporate governance.
The unique feature of the entire theoretical education of the Chartered Accountancy curriculum is the supportive and complementary practical training. A student would undergo theoretical education and practical training concurrently from the beginning of the first stage of theoretical education. This approach helps the students balance the theoretical education with their practical knowledge.
CA program is of two years apart from the training period. It has three sections:

•Competency Professional Test (CPT)

•Professional Competence Course (PCC)

•Final examination.

The examinations are held twice a year in May and November, it is necessary that a student must register at least ten months before the examinations. After passing the Professional Competency Course (PCC), candidates are eligible for registration as articled clerks/audit clerks for practical training. Computer Training Programme, i.e. 100 hours Information Technology is compulsory for the candidates who wish to register themselves as auditor clerk. Students can undergo this programme while pursuing CPT or PCC.
Articled clerk is a trainee attached to a practicing chartered accountant under a Deed of Articles for the duration three years. During this period the articled clerk will also need to continue studies for the CA exam. An audit clerk is a person who has served as a salaried employee for a minimum period of one year under a practicing chartered accountant. During the training period, candidates would be required to work in different areas learning the basics of auditing and taxation. This training enables them to learn the technical details of the job as well as to get an idea of the working environment of the profession.
Eligibility: A candidate who has passed the Senior Secondary Examination (10+2) or waiting for the 10+2 exam results can register for the CA programme.
Examination & Course Details: Anyone who has a 10 + 2 can enroll for the Professional Education Course

At Roads, we offer our students an easy approach to the three stages of Chartered Accountancy.

CPT-Common Proficiency Test

CPT is the acronym for Common Proficiency Test. CPT is a simplified entry level test, containing multiple choice questions. It contains flexible negative marking for choosing wrong options. This test is of 200 marks. It is divided into two sessions of two hours each. The Common Proficiency Test (CPT) has replaced Professional Education (Course-I) effective from September 13, 2006.
At Roads, we take complete care to bring out the best in the student and therefore perform well in the exam in accordance to their capability. Mr. Vikash Bery who is a pioneer in the field of teaching CPT will guide the students to reach the zenith.

It is a test of four subjects:

•Accounting

•Mercantile Laws

•General Economics

•Quantitative

Subjects covered in CPT

SESSION – I (Two Sections– Two hours – 100 Marks)
Section A: Fundamentals of Accounting (60 Marks)
Section B: Mercantile Laws (40 Marks)

SESSION – II (Two Sections– Two hours – 100 Marks)
Section C: General Economics (50 Marks)
Section D: Quantitative Aptitude (50 Marks)

PCC-Professional Compétence Course

The Professional Competence Course also known as the Intermediate Examination, with an upgraded syllabus has replaced Professional Education (Course -II) effective from September 13, 2006. The last Professional Education (Examination –II) for all the students of Professional Education (Course – II), irrespective whether such students have exhausted 5 consecutive attempts or not, will be held in May, 2009.
This is first stage of the chartered accountancy curriculum wherein only working knowledge of core and allied subjects to accountancy profession is covered.

In this stage, one develops a proper understanding of the business environment
and information technology which acts as an important business process driver in the future. Sharp communication skills are also essential to be able to work successfully in the competitive business environment.

The subjects of PCC are classified into two groups .A student can study and appear in the Examination, either group-wise or in both the groups together.

Subjects covered in PCC

Group I
Paper 1: Advanced Accounting (100 Marks)
Paper 2: Auditing and Assurance (100 Marks)
Paper 3: Law, Ethics and Communication
Part I: Law (60 Marks)
Business Laws (30 Marks)
Company Law (30 Marks)
Part II: Business Ethics (20 Marks)
Part III: Business Communication (20 Marks)
Group II
Paper 4: Cost Accounting and Financial Management
Part I: Cost Accounting (50 marks)
Part II: Financial Management (50 marks)
Paper 5: Taxation
Part I: Income-tax (75 Marks)
Part II: Service Tax and VAT (25 Marks)
Paper 6: Information Technology and Strategic Management
Section A: Information Technology (50 marks)
Section B: Strategic Management (50 marks)

Final Examinations

Students who successfully clear both the groups of PCC of the Institute and complete the prescribed period of practical training may appear for the Final Examination.
The Final Examination of Chartered Accountancy is designed to impart expert knowledge in financial reporting, auditing and professional ethics, taxation, corporate laws, system control, strategic finance and advanced management accountancy. In this examination, the advanced application knowledge of core and allied subjects to accountancy profession is intended to be inculcated.

The Final (New) Course was launched in February 2007 first examination under new scheme will be held in November, 2008. The last Final (Old) Course examination will be held in November, 2009.

* New upgraded 100 Hours of Information Technology Training replaced 250 Hours Compulsory Computer Training in December, 2006

Highlights of the new final course:

Financial Reporting: This new subject deals with the whole gamut of financial reporting specially corporate financial reporting. This subject also focuses on learning of IFRS based financial reporting and US GAAP based financial reporting. This is aimed at making Indian chartered accountants globally competitive.
Business valuation principles are also covered in this new subject.

Strategic Financial Management: Financial consultancy has become a key functional area of the chartered accountants. This paper has been introduced with a view to strengthen this knowledge area. Special focus of this paper is on Mergers and Acquisitions, Investment Analysis and Portfolio Management, Financial Derivatives, Commodity Derivatives, Global Sourcing of Capital ADR, GDR and Foreign Exchange Risk Management.

Advanced Management Accounting: This course has been conceptualized to strengthen the strategic role of a chartered accountant in an organization as a management consultant. Special focus of this paper is on Strategic Cost Management including Activity Based Cost Management, Target Costing, and Value Chain Analysis and Restructuring the Value Chain, Transfer Pricing including International Transfer Pricing within the WTO framework, Financial Modeling using Quantitative Techniques and Cost Management in Service Sector.

Advanced Auditing and Professional Ethics: The updated version of this course focuses on application
of Audit and Assurance Standards in practical situation and knowledge of Professional Ethics.

Information Systems Control and Audit: This course is formulated with a view to enhance the knowledge of the Chartered Accountants on relevant aspects of Information Technology and their applications in accounting, audit and finance. The special focus of this course is on Information System Control Techniques, Data integrity privacy and security, Risk Assessment Methodologies, Information System Auditing Standards, Guidelines & Best Practices, and Information Security Policy.

In addition, principle of e-governance has been emphasized in Corporate and Allied Laws, International Taxation and Value Added Tax are important features of the updated subject contents of Direct Tax Laws and Indirect Tax Laws respectively

Subjects covered in Final (New) Course

Group I
Paper 1: Financial Reporting (100 Marks)
Paper 2: Strategic Financial Management (100 Marks)
Paper 3: Advanced Auditing and Professional Ethics (100 Marks)
Paper 4: Corporate and Allied Laws (100 Marks)
Section A: Company Law (70 Marks)
Section B: Allied Laws (30 Marks)
Group II
Paper 5: Advanced Management Accounting (100 Marks)
Paper 6: Information Systems Control and Audit (100 Marks)
Paper 7: Direct Tax Laws (100 Marks)
Paper 8: Indirect Tax Laws (100 Marks)
Section A: Central Excise (40 Marks)
Section B: Service Tax & VAT (40 Marks)
Section C: Customs (20 Marks)