Chapter | Title | 30% | 70% |
---|---|---|---|
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 |
Chapter | Title | 30% | 70% |
---|---|---|---|
Part I | Company Law | ||
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 | Other Laws | ||
Chapter 1 | The Indian Contract Act, 1872 | Yes | |
Chapter 2 | The Negotiable Instruments Act, 1881 | Yes |
Chapter | Title | 30% | 70% |
---|---|---|---|
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 |
Chapter | Title | 30% | 70% |
---|---|---|---|
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 |
Chapter | Title | 30% | 70% |
---|---|---|---|
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 |
Chapter | Title | 30% | 70% |
---|---|---|---|
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 |
Chapter | Title | 30% | 70% |
---|---|---|---|
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 |
Chapter | Title | 30% | 70% |
---|---|---|---|
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 |