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Chapter 1 Introduction to Accounting Standards Yes
Chapter 2 Framework for Preparation and Presentation of Financial Statements  Yes
Chapter 3 Overview of Accounting Standards Yes
Chapter 4 Financial Statements of Companies Yes
Unit 1 Preparation of Financial Statements
Unit 2 Cash Flow Statement Yes Yes
Chapter 5 Profit or Loss Pre and Post Incorporation Yes
Chapter 6 Accounting for Bonus Issue and Right Issue Yes
Chapter 7 Redemption of Preference Shares Yes
Chapter 8 Redemption of Debentures
Chapter 9 Investment Accounts Yes
Chapter 10 Insurance Claims for Loss of Stock and Loss of Profit Yes
Chapter 11 Hire Purchase and Instalment Sale Transactions
Chapter 12 Departmental Accounts Yes
Chapter 13 Accounting for Branches Including Foreign Branches Yes
Chapter 14 Accounts from Incomplete Records Yes
Chapter 15 Partnership Accounts
Accounting Pronouncements
Part I Framework for Preparation and Presentation of Financial Statements
Part II Applicability of Accounting Standards
Part III Accounting Standards
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Part I
Chapter 2 Incorporation of Company and Matters Incidental Thereto Yes Yes
Chapter 3 Prospectus and Allotment of Securities Yes Yes
Chapter 7 Management & Administration Yes Yes
Chapter 8 Declaration and Payment of Dividend Yes
Chapter 9 Accounts of Companies Yes Yes
Chapter 10 Audit and Auditors Yes Yes
Part II
Chapter 1 The Indian Contract Act, 1872 Yes
Chapter 2 The Negotiable Instruments Act, 1881 Yes
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Chapter 1 Introduction to Cost and Management Accounting Yes Yes
Chapter 2 Material Cost Yes Yes
Chapter 3 Employee Cost and Direct Expenses Yes Yes
Chapter 4 Overheads: Absorption Costing Method Yes Yes
Chapter 5 Activity Based Costing Yes
Chapter 6 Cost Sheet Yes Yes
Chapter 7 Cost Accounting System Yes
Chapter 8 Unit & Batch Costing Yes
Chapter 9 Job Costing and Contract Costing Yes Yes
Chapter 10 Process & Operation Costing
Chapter 11 Joint Products & By Products
Chapter 12 Service Costing
Chapter 13 Standard Costing Yes
Chapter 14 Marginal Costing Yes
Chapter 15 Budget and Budgetary Control Yes
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Income Tax
Chapter 1 Basic Concepts Yes Yes
Chapter 2 Residence and Scope of Total Income Yes Yes
Chapter 3 Incomes Which Do Not Form Part of Total Income Yes Yes
Chapter 4 Heads of Income
Unit 1 Salaries Yes Yes
Unit 2 Income from House Property Yes Yes
Unit 3 Profits and Gains of Business or Profession
Unit 4 Capital Gains Yes
Unit 5 Income from Other Sources Yes
Chapter 5 Income of Other Persons Included in Assessee’s Total Income Yes
Chapter 6 Aggregation of Income, Set-Off and Carry Forward of Losses Yes
Chapter 7 Deductions From Gross Total Income Yes
Chapter 8 Computation of Total Income And Tax Payable Yes
Chapter 9 Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source Yes
Chapter 10 Provisions for filing Return of Income and Self-assessment
Indirect Taxes
Chapter 1 GST in India - An Introduction Yes Yes
Chapter 2 Supply under GST Yes Yes
Chapter 3 Charge of GST Yes Yes
Chapter 4 Exemptions from GST Yes
Chapter 5 Time and Value of Supply
Unit 1 Time of Supply Yes Yes
Unit 2 Value of Supply Yes Yes
Chapter 6 Input Tax Credit Yes
Chapter 7 Registration Yes
Chapter 8 Tax Invoice, Credit and Debit Notes
Chapter 9 Payment of Tax
Chapter 10 Returns
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Chapter 1 Application of Accounting Standards Yes
Chapter 2 Partnership Accounts Yes
Chapter 3 Accounting for Employee Stock Option Plans Yes
Chapter 4 Buy Back of Securities and Equity Shares with Differential Rights Yes
Chapter 5 Amalgamation of Companies Yes
Chapter 6 Internal Reconstruction Yes
Chapter 7 Liquidation of Companies Yes
Chapter 8 Financial Statements of Banking Companies Yes
Chapter 9 Non-Banking Financial Companies Yes
Chapter 10 Consolidated Financial Statements Yes
Accounting Pronouncements
Part I Accounting Standards
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Chapter 1 Nature, Objective and Scope of Audit Yes Yes
Chapter 2 Audit Strategy, Audit Planning and Audit Programme Yes Yes
Chapter 3 Audit Documentation and Audit Evidence Yes Yes
Chapter 4 Risk Assessment and Internal Control Yes Yes
Chapter 5 Fraud and Responsibilities of the Auditor in this Regard
Chapter 6 Audit in an Automated Environment Yes
Chapter 7 Audit Sampling
Chapter 8 Analytical Procedures
Chapter 9 Audit of Items of Financial Statements Yes
Chapter 10 The Company Audit Yes
Chapter 11 Audit Report Yes
Chapter 12 Audit of Banks
Chapter 13 Audit of Diff erent Types of Entities
Auditing Pronouncements
Part I Auditing and Assurance Standards
Part II Statements
Part III Guidance Notes
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Section-A Enterprise Information Systems
Chapter 1 Automated Business Processes Yes Yes
Chapter 2 Financial and Accounting Systems Yes Yes
Chapter 3 Information Systems and its Components Yes
Chapter 4 E-Commerce, M-Commerce and Emerging Technologies
Section-B Strategic Management
Chapter 1 Introduction to Strategic Management Yes
Chapter 2 Dynamics of Competitive Strategy Yes Yes
Chapter 3 Strategic Management Process Yes
Chapter 4 Corporate Level Strategies Yes Yes
Chapter 5 Business Level Strategies Yes
Chapter 6 Functional Level Strategies
Chapter 7 Organisation and Strategic Leadership
Chapter 8 Strategy Implementation and Control
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Section-A Financial Management
Chapter 1 Scope and Objectives of Financial Management Yes
Chapter 2 Types of Financing Yes
Chapter 3 Financial Analysis and Planning - Ratio Analysis
Chapter 4 Cost of Capital Yes
Chapter 5 Financing Decisions - Capital Structure Yes Yes
Chapter 6 Financing Decisions - Leverages Yes Yes
Chapter 7 Investment Decisions Yes
Chapter 8 Risk Analysis in Capital Budgeting
Chapter 9 Dividend Decisions
Chapter 10 Management of Working Capital Yes Yes
Section-B Economics for Finance
Chapter 1 Determination of National Income Yes
Chapter 2 Public Finance
Chapter 3 Money Market Yes
Chapter 4 International Trade Yes Yes
Chapter 5 Core Banking Systems
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