🌿 CA Intermediate · Paper 6 COMING SOON

FM & Strategic Management

Financial management computations plus strategy — two sections, one study plan.

Free tier first, always. 20 MCQs a day, no card.

Full syllabus — 14 chapters

Inside FM & Strategic Management

ICAI Study Material · May 2026 edition

Section A — Financial Management

  1. Scope and Objectives of Financial ManagementWealth maximisation vs profit maximisation, finance function — the 3-mark theory question everyone skips to practise numericals; it shows up anyway.
  2. Types of FinancingEquity, preference, debentures, term loans, hybrid instruments — the source-of-funds chapter tested as both MCQs and features-of-instrument theory.
  3. Financial Analysis and Planning — Ratio AnalysisLiquidity, profitability, efficiency, leverage ratios with interpretation — a reliable 8–10 mark numerical where format and conclusion marks are easy to secure.
  4. Cost of CapitalWACC, Ke, Kd, Kp with Gordon and CAPM — one of the highest-weightage chapters; WACC computation mistakes compound across Capital Structure too.
  5. Financing Decisions — Capital StructureOptimal structure theories — MM, NI, NOI — tested as theory plus numerical; indifference point between debt and equity is a favourite question.
  6. Financing Decisions — LeveragesOperating, financial, combined leverage and EPS-EBIT analysis — the chapter where a wrong formula means losing a full 10-mark question.
  7. Investment DecisionsNPV, IRR, Payback, ARR — the capital budgeting chapter with the most marks in FM; NPV vs IRR conflicts are tested as decision scenarios.
  8. Dividend DecisionMM irrelevance, Walter, Gordon models — theory and small numericals; MM dividend proof is asked as a 5-mark theory practically every year.
  9. Management of Working CapitalOperating cycle, cash, debtors, inventory, creditors management — often 14–16 marks as a combined working capital requirement computation.

Section B — Strategic Management

  1. Introduction to Strategic ManagementMission, vision, strategic intent, levels of strategy — the definitions chapter SM tests as theory MCQs; clear recall earns all available marks.
  2. Strategic Analysis: External EnvironmentPESTLE, Porter's Five Forces, competitive environment analysis — a 5–8 mark theory question using a company scenario; application over mugging.
  3. Strategic Analysis: Internal EnvironmentValue chain, resource audit, core competencies, VRIO — the inside-out view paired with external analysis; SWOT synthesis questions come from here.
  4. Strategic ChoicesGeneric strategies, Ansoff matrix, BCG, corporate-level choices — the strategy-options chapter where examiner gives a scenario and asks you to recommend.
  5. Strategy Implementation and EvaluationBalanced scorecard, McKinsey 7S, strategic control — the final SM chapter; Balanced Scorecard perspectives are a consistent 5-mark question.

Chapter list as per the current ICAI New Scheme study material. Every Pookie question cites its ICAI source; solutions follow ICAI marking-scheme structure.

How it works here

Question → your attempt → marks per step

You answer first. Then the solution opens step by step, with the marks each step carries — so you see exactly where answers gain and lose marks in the real exam.

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