{"generated":"2026-09-24T08:56:14","source":{"title":"ICAI - CA FINAL Planning - Group 1","spreadsheet_id":"1lUE0-ErUX46NwVrp28zG5gkZe04JQnZI7aXtWL3YUB8"},"paper":"Paper 1: Financial Reporting","product":"ca-final-g1","attempts":["May24","Nov24","May25","Sep25","Jan26","May26"],"tabs":[{"name":"00_README","kind":"text","cols":["",""],"rows":[["ICAI CA FINAL — GROUP 1 — NOV 2026 : CHAPTER WEIGHTAGE & PRIORITY ANALYSIS",""],["Built 18 Sep 2026.  Exam dates: Group I — 2, 4 and 6 November 2026.",""],["",""],["WHAT THIS IS",""],["","Every question from all 6 New-Scheme CA Final Group-1 attempts (May 2024 - May 2026) was read and"],["","attributed to an official ICAI chapter. 510 question-parts in total. Each chapter is then ranked by"],["","how many marks it is expected to carry in Nov 2026, and placed in a priority band."],["",""],["READ THIS FIRST — THE HONEST CAVEAT",""],["","There are only 6 New-Scheme attempts. That is NOT enough data for 'trend' to be meaningful."],["","Three models were tested against each other by back-testing (tab 06_Backtest):"],["","   1. Naive - plain average chapter share across all past attempts"],["","   2. Recency-weighted - recent attempts count more"],["","   3. Recency x Recurrence - recent, plus how reliably the chapter recurs"],["","RESULT: the plain average WON or TIED on all three papers. The clever models did NOT beat it."],["","So this sheet uses the plain average. Anyone selling a 'trending chapters' prediction for CA Final"],["","off 6 data points is guessing. The Trend column is shown for interest only - do not plan around it."],["",""],["WHAT THE BACK-TEST ACTUALLY SHOWS (live - pulled from 08_Backtest, naive model)","WHAT THE BACK-TEST SHOWS (live - pulled from 06_Backtest, naive model)"],["","Paper"],["","Financial Reporting"],["","Advanced Financial Mgmt"],["","Advanced Auditing"],["",""],["","Read 'Top-10 capture 81.7%' as: if she had studied only the top-10 predicted FR chapters, 81.7% of"],["","the marks actually set in that paper would have been attemptable. That is the number that matters."],["",""],["HOW TO USE THE PRIORITY TABS",""],["","A-MUST   = the units making up the first ~60% of expected marks. Master these. Non-negotiable."],["","B-SHOULD = next tranche to ~88%. Expect a question. Do them properly."],["","C-SKIM   = the tail. On the by-standard tabs this means RARE, not small - check column J first."],["","Column 'Exp. marks /100' = expected marks out of the 100 attemptable marks."],["","Column 'Appears' = in how many of the 6 past attempts the chapter was examined at all."],["",""],["IMPORTANT — HOW MARKS WERE COUNTED",""],["","Each paper PRINTS 114 marks but is ATTEMPTABLE for only 100:"],["","   Part I  MCQ            30 marks - compulsory"],["","   Part II Q1             14 marks - compulsory"],["","   Part II Q2-Q6  5 x 14 = 70 printed, but answer ANY FOUR = 56 attemptable"],["","Because Q2-Q6 are optional, their marks are weighted 0.8 (4 of 5 attempted) when computing expected"],["","marks. MCQ and Q1 are weighted 1.0. This is more accurate than using raw printed marks."],["","NOTE: May 2024 had NO MCQ section (84 printed marks). MCQs began from Nov 2024."],["",""],["CROSS-CHECK AGAINST ICAI'S OWN PUBLISHED WEIGHTAGE",""],["","See tab 09_ICAI_Weightage_Check. For Advanced Auditing, 3 of 5 sections land inside ICAI's own"],["","declared bands - independent confirmation the reading is sound. Two deviate, and those are findings."],["",""],["WHAT IS NOT IN HERE",""],["","Mock Test Papers (MTPs). ICAI puts MTP question papers behind a BoS portal login, so they are not"],["","included. They are NOT needed for this ranking - it is built on 6 real exams. To get them, log in to"],["","the BoS Knowledge Portal / ICAI BOS app and download. See tab 08_Sources_and_Gaps."],["",""],["THIS SHEET IS LIVE - EVERYTHING IS FORMULA-LINKED",""],["","05_Question_Log is the single source of truth. Every other tab is computed from it by formula."],["","Correct a chapter in the log (column H) and the priority ranking, bands, attempt matrix, the ICAI"],["","cross-check and the entire back-test all recalculate automatically. Nothing downstream is hardcoded."],["","The grey helper columns on the right of every Priority tab (S-X on the chapter tabs, T-Y on the"],["","drill-down tabs) are the per-attempt weighted shares that drive column E. Leave them alone."],["TABS",""],["","00_README"],["","01_Priority_FR"],["","02_Priority_AFM"],["","Advanced Auditing - chapters ranked most to least important; the SAs examined from each chapter are named in brackets"],["","04_Attempt_Matrix"],["","05_Question_Log"],["","06_Backtest"],["","07_ICAI_Weightage_Check"],["","08_Sources_and_Gaps"],["","09_Calc_Totals"],["","10_Backtest_Engine"],["","Sheet1"],["",""],["",""],["",""],["EVERY PDF REFERENCE IN THIS SHEET IS A CLICKABLE DOWNLOAD LINK",""],["","07_Question_Log columns P, Q and R: for every question, a direct link to that attempt's question"],["","paper, its suggested answers, and the RTP for that attempt. Click and the PDF downloads from ICAI."],["","10_Sources_and_Gaps: both the Local path and the Source URL columns are clickable. The path column tells"],["","you where the file already sits on the Mac; clicking it re-downloads the same file from ICAI."],["","All links point at resource.cdn.icai.org - the official ICAI content server. Nothing is mirrored."],["",""],["WHAT EACH PRIORITY TAB IS RANKED BY",""],["","01_Priority_FR   one row per Ind AS. 93% of this paper's marks come from a named Ind AS, and every"],["","                 FR chapter is only a bundle of them, so the standard is the unit you schedule."],["","                 The chapter is on each row (column I) with its own total (column J)."],["","02_Priority_AFM  one row per ICAI chapter."],["","03_Priority_AAA  one row per ICAI chapter, with the SAs examined from each named in brackets."],["","                 Only 49% of this paper's marks come from a Standard, and its single biggest item"],["","                 - Ethics and CA Act Schedules, 17.9 marks - is not one, so the chapter is the unit."],["",""],["","Bands: A-MUST = the units carrying the first ~60 marks; B-SHOULD = up to ~88; C-SKIM = the tail."],["","On 01_Priority_FR read C-SKIM as RARE, not small - column H is the marks it carries WHEN it appears."],["","Ind AS never examined in these six attempts sit at the bottom of that tab, marked (none)."]],"count":93},{"name":"01_Priority_FR","kind":"grid","cols":["Rank","Ind AS","What it covers","Band","Exp. marks /100","Cum %","Appears","Marks WHEN it appears","Chapter it sits in (ICAI module)","Chapter total marks","May24","Nov24","May25","Sep25","Jan26","May26","Study priority"],"rows":[["1","Ind AS 110","Consolidated Financial Statements","A-MUST","11","11","5/6","12","ch13  Consolidated and Separate Financial Statements of Group Entities","14.3","14","14","0","16","14","2","1 - Do first, master fully"],["2","Ind AS 109","Financial Instruments: Recognition & Measurement","A-MUST","7.9","18.9","6/6","8.7","ch11  Accounting and Reporting of Financial Instruments","13","10","12","10","4","14","2","1 - Do first, master fully"],["3","Ind AS 103","Business Combinations","A-MUST","7","25.9","4/6","10.5","ch12  Ind AS 103 Business Combinations","7","0","8","16","2","0","16","1 - Do first, master fully"],["4","Ind AS 115","Revenue from Contracts with Customers","A-MUST","6.6","32.5","6/6","7.5","ch9  Ind AS 115 Revenue from Contracts with Customers","6.6","5","12","7","7","7","7","1 - Do first, master fully"],["5","Ind AS 32","Financial Instruments: Presentation (equity vs liability)","A-MUST","5.1","37.6","5/6","6.8","ch11  Accounting and Reporting of Financial Instruments","13","6","0","2","12","2","12","1 - Do first, master fully"],["6","Ind AS 101","First-time Adoption of Ind AS","A-MUST","5","42.6","6/6","5.5","ch14  Ind AS 101 First-time Adoption of Ind AS","5","5","7","2","7","5","7","1 - Do first, master fully"],["7","Ind AS 19","Employee Benefits","A-MUST","4.1","46.7","4/6","6.8","ch6  Ind AS on Liabilities of the Financial Statements","5.9","8","0","0","8","5","6","1 - Do first, master fully"],["8","Ind AS 20","Government Grants","A-MUST","3.6","50.3","4/6","6","ch10  Other Indian Accounting Standards","6.7","6","2","0","0","8","8","1 - Do first, master fully"],["9","Ind AS 1","Presentation of Financial Statements","A-MUST","3.6","53.9","5/6","4.8","ch3  Ind AS on Presentation of General Purpose Financial Statements","7.5","4","6","4","6","4","0","1 - Do first, master fully"],["10","Accounting & Technology","Blockchain, cloud, tech in financial reporting","A-MUST","3.3","57.2","4/6","5.5","ch17  Accounting and Technology","3.3","5","0","7","5","0","5","1 - Do first, master fully"],["11","Ind AS 116","Leases","B-SHOULD","3.2","60.4","3/6","6.7","ch5  Ind AS on Assets of the Financial Statements","16.4","8","2","0","0","0","10","2 - Do well, expect a question"],["12","Ind AS 102","Share-based Payment","B-SHOULD","2.8","63.2","3/6","6.7","ch10  Other Indian Accounting Standards","6.7","0","8","10","2","0","0","2 - Do well, expect a question"],["13","Ind AS 34","Interim Financial Reporting","B-SHOULD","2.7","65.9","5/6","3.6","ch3  Ind AS on Presentation of General Purpose Financial Statements","7.5","4","4","4","0","2","4","2 - Do well, expect a question"],["14","Ind AS 28","Investments in Associates and JVs","B-SHOULD","2.7","68.6","4/6","4","ch13  Consolidated and Separate Financial Statements of Group Entities","14.3","0","2","4","0","6","4","2 - Do well, expect a question"],["15","Ind AS 33","Earnings per Share","B-SHOULD","2.6","71.2","4/6","4.5","ch8  Ind AS on Disclosures in the Financial Statements","3.5","0","0","8","6","2","2","2 - Do well, expect a question"],["16","Ind AS 16","Property, Plant and Equipment","B-SHOULD","2.5","73.7","3/6","6.3","ch5  Ind AS on Assets of the Financial Statements","16.4","0","5","6","0","8","0","2 - Do well, expect a question"],["17","Ind AS 105","Non-current Assets Held for Sale / Discontinued Ops","B-SHOULD","2.4","76.1","3/6","5","ch5  Ind AS on Assets of the Financial Statements","16.4","5","0","0","0","6","4","2 - Do well, expect a question"],["18","Ind AS 40","Investment Property","B-SHOULD","2.4","78.5","3/6","5.3","ch5  Ind AS on Assets of the Financial Statements","16.4","0","10","4","2","0","0","2 - Do well, expect a question"],["19","Ind AS 36","Impairment of Assets","B-SHOULD","2.4","80.9","4/6","4.3","ch5  Ind AS on Assets of the Financial Statements","16.4","0","0","8","5","2","2","2 - Do well, expect a question"],["20","Ind AS 113","Fair Value Measurement","B-SHOULD","2.3","83.2","3/6","5.3","ch4  Ind AS on Measurement based on Accounting Policies","3.7","0","0","6","0","4","6","2 - Do well, expect a question"],["21","Professional & Ethical Duty","CA's professional and ethical duty","B-SHOULD","2","85.2","4/6","3.3","ch16  Professional and Ethical Duty of a Chartered Accountant","2","0","2","0","2","7","2","2 - Do well, expect a question"],["22","Ind AS 37","Provisions, Contingent Liabilities","B-SHOULD","1.8","87","3/6","4","ch6  Ind AS on Liabilities of the Financial Statements","5.9","0","8","0","2","2","0","2 - Do well, expect a question"],["23","Ind AS 21","Effects of Changes in Foreign Exchange Rates","C-SKIM","1.7","88.7","3/6","4","ch7  Ind AS on Items impacting the Financial Statements","3.3","0","0","2","8","2","0","3 - Read once, don''t drill"],["24","Ind AS 12","Income Taxes","C-SKIM","1.6","90.3","2/6","6","ch7  Ind AS on Items impacting the Financial Statements","3.3","0","6","0","0","6","0","3 - Read once, don''t drill"],["25","Ind AS 23","Borrowing Costs","C-SKIM","1.5","91.8","2/6","5.5","ch5  Ind AS on Assets of the Financial Statements","16.4","0","0","0","6","0","5","3 - Read once, don''t drill"],["26","Ind AS 8","Accounting Policies, Changes in Estimates and Errors","C-SKIM","1.4","93.2","3/6","3.3","ch4  Ind AS on Measurement based on Accounting Policies","3.7","0","4","0","4","0","2","3 - Read once, don''t drill"],["27","Ind AS 2","Inventories","C-SKIM","1.3","94.5","2/6","4.5","ch5  Ind AS on Assets of the Financial Statements","16.4","0","0","7","2","0","0","3 - Read once, don''t drill"],["28","Conceptual Framework","Conceptual Framework for Financial Reporting","C-SKIM","1.3","95.8","2/6","4","ch2  Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)","1.3","4","0","0","0","0","4","3 - Read once, don''t drill"],["29","Ind AS 7","Statement of Cash Flows","C-SKIM","1.2","97","3/6","2.7","ch3  Ind AS on Presentation of General Purpose Financial Statements","7.5","0","0","2","4","2","0","3 - Read once, don''t drill"],["30","Ind AS 108","Operating Segments","C-SKIM","0.9","97.9","2/6","3","ch8  Ind AS on Disclosures in the Financial Statements","3.5","0","2","0","0","0","4","3 - Read once, don''t drill"],["31","Ind AS 111","Joint Arrangements","C-SKIM","0.7","98.6","1/6","5","ch13  Consolidated and Separate Financial Statements of Group Entities","14.3","0","0","5","0","0","0","3 - Read once, don''t drill"],["32","Ind AS 38","Intangible Assets","C-SKIM","0.7","99.3","2/6","2","ch5  Ind AS on Assets of the Financial Statements","16.4","0","0","0","2","2","0","3 - Read once, don''t drill"],["33","Ind AS Roadmap & Applicability","Applicability / Companies (Ind AS) Rules","C-SKIM","0.5","99.8","1/6","4","ch1  Introduction to Indian Accounting Standards","0.5","0","0","0","0","4","0","3 - Read once, don''t drill"],["34","Ind AS 41","Agriculture","C-SKIM","0.3","100.1","1/6","2","ch10  Other Indian Accounting Standards","6.7","0","0","0","2","0","0","3 - Read once, don''t drill"],["35","(none)","no Ind AS from this chapter has ever been set","C-SKIM","0","100.1","0/6","0","ch15  Analysis of Financial Statements","0","0","0","0","0","0","0","3 - Never examined in these attempts; read once for safety"]],"count":35,"band_col":3,"freeze":2,"note":"All 34 units, as ranked in the sheet. Three trend columns are left out of the sample: the sheet's own README explains why not to plan around them.","num_cols":[0,4,5,7,9,10,11,12,13,14,15]},{"name":"02_Priority_AFM","kind":"locked","count":15,"unit":"chapters"},{"name":"03_Priority_AAA","kind":"locked","count":19,"unit":"chapters"},{"name":"04_Attempt_Matrix","kind":"grid","cols":["Ch","Chapter","May24","Nov24","May25","Sep25","Jan26","May26","Total","Attempts appeared"],"rows":[["1","Introduction to Indian Accounting Standards","0","0","0","0","4","0","4","1/6"],["2","Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)","4","0","0","0","0","4","8","2/6"],["3","Ind AS on Presentation of General Purpose Financial Statements","8","10","10","10","8","4","50","6/6"],["4","Ind AS on Measurement based on Accounting Policies","0","4","6","4","4","8","26","5/6"],["5","Ind AS on Assets of the Financial Statements","13","17","25","17","18","21","111","6/6"],["6","Ind AS on Liabilities of the Financial Statements","8","8","0","10","7","6","39","5/6"],["7","Ind AS on Items impacting the Financial Statements","0","6","2","8","8","0","24","4/6"],["8","Ind AS on Disclosures in the Financial Statements","0","2","8","6","2","6","24","5/6"],["9","Ind AS 115 Revenue from Contracts with Customers","5","12","7","7","7","7","45","6/6"],["10","Other Indian Accounting Standards","6","10","10","4","8","8","46","6/6"],["11","Accounting and Reporting of Financial Instruments","16","12","12","16","16","14","86","6/6"],["12","Ind AS 103 Business Combinations","0","8","16","2","0","16","42","4/6"],["13","Consolidated and Separate Financial Statements of Group Entities","14","16","9","16","20","6","81","6/6"],["14","Ind AS 101 First-time Adoption of Ind AS","5","7","2","7","5","7","33","6/6"],["15","Analysis of Financial Statements","0","0","0","0","0","0","0","0/6"],["16","Professional and Ethical Duty of a Chartered Accountant","0","2","0","2","7","2","13","4/6"],["17","Accounting and Technology","5","0","7","5","0","5","22","4/6"]],"count":17,"freeze":2,"note":"Financial Reporting rows. The full tab carries all three papers.","num_cols":[0,2,3,4,5,6,7,8]},{"name":"05_Question_Log","kind":"grid","cols":["Attempt","Paper","Q No","Section","Compulsory","Marks","Ch","Chapter name","Secondary ch","Confidence","Topic","Type","Weight (compulsory=1, optional=0.8)","Weighted marks","Primary standard","Secondary standard"],"rows":[["May2026","FR","MCQ-1","MCQ","Yes","2","5","Ind AS on Assets of the Financial Statements","","high","Ind AS 36 impairment allocation with corporate assets","numerical","1","2","Ind AS 36",""],["May2026","FR","MCQ-10","MCQ","Yes","2","5","Ind AS on Assets of the Financial Statements","","high","Ind AS 105 disposal group PPE closing balance","numerical","1","2","Ind AS 105",""],["May2026","FR","MCQ-11","MCQ","Yes","2","4","Ind AS on Measurement based on Accounting Policies","","high","Ind AS 8 prior period error, inventory overvaluation","theory","1","2","Ind AS 8","Ind AS 10"],["May2026","FR","MCQ-12","MCQ","Yes","2","9","Ind AS 115 Revenue from Contracts with Customers","","high","Ind AS 115 contract modification cumulative catch-up","numerical","1","2","Ind AS 115",""],["May2026","FR","MCQ-13","MCQ","Yes","2","8","Ind AS on Disclosures in the Financial Statements","","high","Ind AS 33 diluted EPS with convertible bonds","numerical","1","2","Ind AS 33",""],["May2026","FR","MCQ-14","MCQ","Yes","2","14","Ind AS 101 First-time Adoption of Ind AS","6","high","Ind AS 101 estimates at transition date, lawsuit provision","theory","1","2","Ind AS 101","Ind AS 37"],["May2026","FR","MCQ-15","MCQ","Yes","2","16","Professional and Ethical Duty of a Chartered Accountant","","high","Self-interest threat for professional accountant in business","theory","1","2","Professional & Ethical Duty",""],["May2026","FR","MCQ-2","MCQ","Yes","2","4","Ind AS on Measurement based on Accounting Policies","5","high","Ind AS 113 highest and best use of land","theory","1","2","Ind AS 113","Ind AS 40"],["May2026","FR","MCQ-3","MCQ","Yes","2","13","Consolidated and Separate Financial Statements of Group Entities","7","high","Gain on disposal of subsidiary, FCTR recycling","numerical","1","2","Ind AS 110","Ind AS 21"],["May2026","FR","MCQ-4","MCQ","Yes","2","11","Accounting and Reporting of Financial Instruments","","high","Ind AS 109 extinguishment of loan, prepayment and origination fees","theory","1","2","Ind AS 109",""],["May2026","FR","MCQ-5","MCQ","Yes","2","11","Accounting and Reporting of Financial Instruments","","high","Ind AS 32 classification of convertible preference shares","theory","1","2","Ind AS 32",""],["May2026","FR","MCQ-6","MCQ","Yes","2","13","Consolidated and Separate Financial Statements of Group Entities","","high","Ind AS 28 equity method carrying value of associate","numerical","1","2","Ind AS 28",""],["May2026","FR","MCQ-7","MCQ","Yes","2","13","Consolidated and Separate Financial Statements of Group Entities","5","high","Impairment of investment in associate, unrealised profit","numerical","1","2","Ind AS 28","Ind AS 36"],["May2026","FR","MCQ-8","MCQ","Yes","2","12","Ind AS 103 Business Combinations","","high","Ind AS 103 consideration transferred vs separate transactions","numerical","1","2","Ind AS 103",""],["May2026","FR","MCQ-9","MCQ","Yes","2","5","Ind AS on Assets of the Financial Statements","","high","Ind AS 105 held for sale remeasurement of goodwill","numerical","1","2","Ind AS 105","Ind AS 36"],["May2026","FR","Q1","DESCRIPTIVE","Yes","14","12","Ind AS 103 Business Combinations","13","high","Ind AS 103 step acquisition, journal entries and consolidated balance sheet","numerical","1","14","Ind AS 103","Ind AS 110"],["May2026","FR","Q2(a)","DESCRIPTIVE","No","10","11","Accounting and Reporting of Financial Instruments","","high","Ind AS 32 compound instrument split, put option exercise","mixed","0.8","8","Ind AS 32","Ind AS 109"],["May2026","FR","Q2(b)","DESCRIPTIVE","No","4","3","Ind AS on Presentation of General Purpose Financial Statements","","high","Ind AS 34 interim revenue, tax rate and estimate change","mixed","0.8","3.2","Ind AS 34","Ind AS 8"],["May2026","FR","Q3(a)","DESCRIPTIVE","No","10","5","Ind AS on Assets of the Financial Statements","","high","Ind AS 116 manufacturer lessor finance lease, selling profit","numerical","0.8","8","Ind AS 116",""],["May2026","FR","Q3(b)","DESCRIPTIVE","No","4","8","Ind AS on Disclosures in the Financial Statements","","high","Ind AS 108 identification of reportable segments","numerical","0.8","3.2","Ind AS 108",""],["May2026","FR","Q4(a)","DESCRIPTIVE","No","6","6","Ind AS on Liabilities of the Financial Statements","","high","Ind AS 19 defined benefit actuarial gain or loss","numerical","0.8","4.8","Ind AS 19",""],["May2026","FR","Q4(b)","DESCRIPTIVE","No","8","10","Other Indian Accounting Standards","","high","Ind AS 20 recognition and presentation of government grants","mixed","0.8","6.4","Ind AS 20",""],["May2026","FR","Q5(a)","DESCRIPTIVE","No","5","9","Ind AS 115 Revenue from Contracts with Customers","","high","Ind AS 115 bill-and-hold arrangement revenue recognition","theory","0.8","4","Ind AS 115",""],["May2026","FR","Q5(b)","DESCRIPTIVE","No","5","14","Ind AS 101 First-time Adoption of Ind AS","11","high","Ind AS 101 compound instrument split on transition date","numerical","0.8","4","Ind AS 101","Ind AS 32"],["May2026","FR","Q5(c)","DESCRIPTIVE","No","4","2","Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)","2","high","Enhancing qualitative characteristics OR at-market vs off-market initial measurement","theory","0.8","3.2","Conceptual Framework",""],["May2026","FR","Q6(a)","DESCRIPTIVE","No","5","17","Accounting and Technology","","high","Cloud computing definition and common applications","theory","0.8","4","Accounting & Technology",""],["May2026","FR","Q6(b)","DESCRIPTIVE","No","5","5","Ind AS on Assets of the Financial Statements","","high","Ind AS 23 borrowing cost capitalisation, part-completed building","numerical","0.8","4","Ind AS 23",""],["May2026","FR","Q6(c)","DESCRIPTIVE","No","4","4","Ind AS on Measurement based on Accounting Policies","","high","Ind AS 113 principal vs most advantageous market","numerical","0.8","3.2","Ind AS 113",""]],"count":28,"note":"May 2026 only: 28 question-parts. The full tab holds every attempt (153 FR rows, 510 in all), and every other tab recalculates from it.","num_cols":[5,6,8,12,13]},{"name":"06_Backtest","kind":"grid","cols":["Ranking","Predicting attempt","Trained on (n attempts)","Model","Capture@K1 %","Capture@K2 %","Capture@K3 %","Capture@K4 %","Hit@top %","Spearman"],"rows":[["Paper 1 - Financial Reporting (by Ind AS)","May2025","2","Naive (mean share)","14","16","19.2","39.2","60","0.31"],["Paper 1 - Financial Reporting (by Ind AS)","May2025","2","Recency-weighted","14","16","39.2","39.2","60","0.323"],["Paper 1 - Financial Reporting (by Ind AS)","May2025","2","Recency x Recurrence","14","16","22.4","42.4","70","0.314"],["Paper 1 - Financial Reporting (by Ind AS)","Sep2025","3","Naive (mean share)","22","30","43.2","47.2","90","0.473"],["Paper 1 - Financial Reporting (by Ind AS)","Sep2025","3","Recency-weighted","22","30","43.2","47.2","90","0.41"],["Paper 1 - Financial Reporting (by Ind AS)","Sep2025","3","Recency x Recurrence","22","30","43.2","47.2","90","0.407"],["Paper 1 - Financial Reporting (by Ind AS)","Jan2026","4","Naive (mean share)","32","36","41.2","45.2","70","0.404"],["Paper 1 - Financial Reporting (by Ind AS)","Jan2026","4","Recency-weighted","26","34","41.2","45.2","70","0.301"],["Paper 1 - Financial Reporting (by Ind AS)","Jan2026","4","Recency x Recurrence","32","36","41.2","41.2","60","0.31"],["Paper 1 - Financial Reporting (by Ind AS)","May2026","5","Naive (mean share)","10","32","46.8","50.8","80","0.55"],["Paper 1 - Financial Reporting (by Ind AS)","May2026","5","Recency-weighted","10","32","46.8","53.2","80","0.424"],["Paper 1 - Financial Reporting (by Ind AS)","May2026","5","Recency x Recurrence","10","16","46.8","53.2","80","0.423"],["Paper 1 - Financial Reporting (by Ind AS)","Naive (mean share)","19.5","28.5","37.6","45.6","75","0.434","",""],["Paper 1 - Financial Reporting (by Ind AS)","Recency-weighted","18","28","42.6","46.2","75","0.365","<<< BEST",""],["Paper 1 - Financial Reporting (by Ind AS)","Recency x Recurrence","19.5","24.5","38.4","46","75","0.364","",""]],"count":15,"note":"Financial Reporting rows: each model's ranking, made from earlier attempts, tested against the attempt that followed.","num_cols":[2,4,5,6,7,9]},{"name":"08_Sources_and_Gaps","kind":"text","cols":["","",""],"rows":[["DOWNLOAD SUMMARY - all files in ~/Downloads/CA_Final_Nov2026","",""],["","",""],["Category","Files","Source"],["Capsules","11","ICAI official (icai.org / boslive.icai.org / resource.cdn.icai.org)"],["ExaminerComments","6","ICAI official (icai.org / boslive.icai.org / resource.cdn.icai.org)"],["MCQBooklet","3","ICAI official (icai.org / boslive.icai.org / resource.cdn.icai.org)"],["MainQuestionPaper","18","ICAI official (icai.org / boslive.icai.org / resource.cdn.icai.org)"],["OldScheme_SuggestedAnswers","15","ICAI official (icai.org / boslive.icai.org / resource.cdn.icai.org)"],["RTP","21","ICAI official (icai.org / boslive.icai.org / resource.cdn.icai.org)"],["Saransh","5","ICAI official (icai.org / boslive.icai.org / resource.cdn.icai.org)"],["StudyGuidelines","1","ICAI official (icai.org / boslive.icai.org / resource.cdn.icai.org)"],["StudyMaterial","103","ICAI official (icai.org / boslive.icai.org / resource.cdn.icai.org)"],["SuggestedAnswers","18","ICAI official (icai.org / boslive.icai.org / resource.cdn.icai.org)"],["Weightage","5","ICAI official (icai.org / boslive.icai.org / resource.cdn.icai.org)"],["TOTAL","206",""],["","",""],["GAPS AND LIMITATIONS - read these","",""],["1","Mock Test Papers (MTP)","ICAI gates MTP question papers behind BoS portal login. NOT downloaded."],["","","Only public MTP announcements/schedules are available. Download via BoS Knowledge Portal or"],["","","the ICAI BOS app with her student login. Not required for this ranking."],["2","Only 6 New-Scheme attempts","May 2024 - May 2026. Statistically thin; see caveat on 00_README."],["3","May 2024 had no MCQ section","84 printed marks vs 114 later. Handled by using shares, not raw marks."],["4","Old-scheme papers (2021-2023)","Archived for reference, NOT pooled into the model - syllabus changed."],["","","Old SFM is kept fully separate from AFM."],["5","Chapter attribution is judgement","Rows flagged 'medium' confidence in 05_Question_Log are the debatable ones."],["","","Filter that column to review them. Correct any row and this whole sheet recalculates."],["6","Study material edition","Nov 2026 = 'Applicable for May 2026 Exam Onwards' (modules 148/149/150)."],["","","Chapters were RENUMBERED vs the older edition; this analysis uses the new numbering."],["","",""],["FULL FILE MANIFEST","",""],["Category","Paper","Attempt"],["SuggestedAnswers","FR","May2024"],["SuggestedAnswers","AFM","May2024"],["SuggestedAnswers","AAA","May2024"],["ExaminerComments","G1","May2024"],["ExaminerComments","G1","May2024"],["SuggestedAnswers","FR","Nov2024"],["SuggestedAnswers","AFM","Nov2024"],["SuggestedAnswers","AAA","Nov2024"],["ExaminerComments","G1","Nov2024"],["ExaminerComments","G1","Nov2024"],["SuggestedAnswers","FR","May2025"],["SuggestedAnswers","AFM","May2025"],["SuggestedAnswers","AAA","May2025"],["ExaminerComments","G1","May2025"],["ExaminerComments","G1","May2025"],["SuggestedAnswers","FR","Sep2025"],["SuggestedAnswers","AFM","Sep2025"],["SuggestedAnswers","AAA","Sep2025"],["SuggestedAnswers","FR","Jan2026"],["SuggestedAnswers","AFM","Jan2026"],["SuggestedAnswers","AAA","Jan2026"],["SuggestedAnswers","FR","May2026"],["SuggestedAnswers","AFM","May2026"],["SuggestedAnswers","AAA","May2026"],["RTP","FR","Nov2026"],["RTP","AFM","Nov2026"],["RTP","AAA","Nov2026"],["RTP","FR","May2026"],["RTP","AFM","May2026"],["RTP","AAA","May2026"],["RTP","FR","Jan2026"],["RTP","AFM","Jan2026"],["RTP","AAA","Jan2026"],["RTP","FR","Sep2025"],["RTP","AFM","Sep2025"],["RTP","AAA","Sep2025"],["RTP","FR","May2025"],["RTP","AFM","May2025"],["RTP","AAA","May2025"],["RTP","FR","Nov2024"],["RTP","AFM","Nov2024"],["RTP","AAA","Nov2024"],["RTP","FR","May2024"],["RTP","AFM","May2024"],["RTP","AAA","May2024"],["Weightage","ALL","-"],["Weightage","ALL","-"],["Weightage","ALL","-"],["Weightage","ALL","-"]],"count":80}],"locked_groups":[{"name":"Group 2 report","detail":"DT · IDT · IBS, 69 units, separate sheet"}],"omitted":["01_Priority_FR: Avg last 3, Avg first 3, Trend (site makes no trend claims)","05_Question_Log: attempts other than May2026","04_Attempt_Matrix and 06_Backtest: AFM and AAA rows","02/03 priority tabs, 07_ICAI_Weightage_Check, 09/10 helper tabs, 11/12 standard views"]}