Group 3
| Contents | Weightage |
|---|---|
| Sec A: Companies act | 50% |
| 1. The Companies Act, 2013 |
| Contents | Weightage |
|---|---|
| Sec B: Other corporate laws | 50% |
| 2. SEBI Laws and Regulations | |
| 3. The Competition Act,2002 and its role in Corporate Governance | |
| 4. Foreign Exchange Management Act,1999 | |
| 5. Laws related to Banking Sector | |
| 6. Laws related to Insurance Sector |
| Contents | Weightage |
|---|---|
| Sec C: Corporate governance | 20% |
| 7. Corporate Governance | |
| 8. Social, Environmental and Economic Responsibilities of Business |
| Contents | Weightage |
|---|---|
| Sec A : Investment Decisions | 25% |
| 1. Investment Decisions, Project Planning and Control | |
| 2. Evaluation of Risky proposals for Investment decisions | |
| 3. Leasing Decisions |
| Contents | Weightage |
|---|---|
| Sec B : Financial Markets and Institutions | 20% |
| 4. Institutions in Financial Markets | |
| 5. Instruments in Financial Markets | |
| 6. Capital Markets | |
| 7. Commodity Exchange | |
| 10. Payment of Bonus Act, 1965 |
| Contents | Weightage |
|---|---|
| Sec C : Security Analysis and Portfolio Management | 25% |
| 8. Security Analysis & Portfolio Management |
| Contents | Weightage |
|---|---|
| Sec D : Financial Risk Management | 30% |
| 9. Financial Risks & Management | |
| 10. Financial Derivatives -Instruments for Risk Management | |
| 11. Financial Risk Management in International Operations |
| Contents | Weightage |
|---|---|
| Sec A: Cost management | 20% |
| 1. Cost Management |
| Contents | Weightage |
|---|---|
| Sec B: Strategic cost management tools and techniques | 50% |
| 2. Decision Making techniques | |
| 3. Standard Costing in Profit Planning | |
| 4. Activity Based Cost Management – JIT and ERP | |
| 5. Cost of Quality and Total Quality Management | |
| 7. TDS, TCS and Advance Tax. |
| Contents | Weightage |
|---|---|
| Sec C: Strategic cost management - application of statistical techniques in business decisions | 30% |
| 6. Application of Operation Research and Statistical Tools in Strategic Decision Making. |
| Contents | Weightage |
|---|---|
| Sec A : Advanced Direct Tax Laws | 50% |
| 1. Return of Income & Assessment Procedure | |
| 2. Assessment of Various Entities & Tax Planning | |
| 3. Clubbing of Income | |
| 4. Set-Off and Carry forward and Set-off of losses | |
| 5. Deduction in Computing Total Income | |
| 6. Business Restructuring | |
| 7. Administrative procedures under Direct Taxation | |
| 8. Grievances Redressal Procedure | |
| 9. Settlement of Cases | |
| 10. Black Money Act, 2015 |
| Contents | Weightage |
|---|---|
| Sec B : International Taxation | 30% |
| 11. Double Taxation Avoidance Agreements (DTAA) | |
| 12. Transfer Pricing Issues |
| Contents | Weightage |
|---|---|
| 20% | |
| Sec C : Tax Practice and Procedures |
Group 4
| Contents | Weightage |
|---|---|
| Sec A : GAAP and Accounting Standards | 30% |
| 1. Accounting Standards |
| Contents | Weightage |
|---|---|
| Sec B: Accounting of Business Combinations & Restructuring | 2% |
| 2. Accounting of Business Combinations & Restructuring |
| Contents | Weightage |
|---|---|
| Sec C : Consolidated Financial Statements | 20% |
| 3. Group Financial Statements |
| Contents | Weightage |
|---|---|
| Sec D: Developments in Financial Reporting | 15% |
| 4. Recent Trends in Financial Reporting | |
| 5. Valuation, Accounting and Reporting of Financial Instruments and others | |
| 6. Share based payments | |
| 7. Reporting through XBRL (Extended Business Reporting Language) |
| Contents | Weightage |
|---|---|
| Sec E: Government Accounting in India | 15% |
| 8. Government Accounting Procedure and Standards |
| Contents | Weightage |
|---|---|
| Sec A : Advanced Indirect Tax -Laws & Practice |
| Contents | Weightage |
|---|---|
| 20% | |
| 1. Central Excise |
| Contents | Weightage |
|---|---|
| 10% | |
| 2. Customs law |
| Contents | Weightage |
|---|---|
| 30% | |
| 3. Service tax |
| Contents | Weightage |
|---|---|
| 10% | |
| 4. Foreign Trade Policy (with special reference to Tax Planning) |
| Contents | Weightage |
|---|---|
| 10% | |
| 5. Central Sales Tax & Value Added Tax |
| Contents | Weightage |
|---|---|
| Sec B : Tax Practice and Procedures | 20% |
| 6. Case study analysis |
| Contents | Weightage |
|---|---|
| Sec A: Cost Audit | 35% |
| 1. Nature, Scope, utility and Advantages of Cost Audit | |
| 2. Companies (Cost Records & Audit) Rules,2014 | |
| 3. Professional Ethics, Misconduct, Offences and Penalties | |
| 4. Cost Accounting Standards | |
| 5. Cost Auditing and Assurance Standards | |
| 6. Format of Cost Audit Report - XBRL - Salient Features |
| Contents | Weightage |
|---|---|
| Sec B: Management Audit | 15% |
| 1. Management Reporting issues under Cost Audit | |
| 2. Management Audit - Meaning, Nature, Scope etc | |
| 3. Energy Audit, Efficiency Audit, Propriety Audit and Systems Audit | |
| 4. Evaluation of Corporate Image -Corporate Development Audit - | |
| 5. Impact of environmental pollution |
| Contents | Weightage |
|---|---|
| Sec C: Internal Audit, Operational Audit and other related issues | 25% |
| 1. Concept of Internal Audit | |
| 2. Provisions of Internal Audit under Companies Act, 2013 | |
| 3. Audit Planning, Audit Programme, Audit working papers | |
| 4. Receivables Audit, Audit of services and local bodies |
| Contents | Weightage |
|---|---|
| Sec A : Strategic Performance Management | 50% |
| 1. Conceptual Framework of Performance Management | |
| 2. Performance Evaluation & Improvement Tools | |
| 3. Economic efficiency of the firm - Impact analysis on Performance | |
| 4. Enterprise Risk Management |
| Contents | Weightage |
|---|---|
| Sec B : Business Valuation | 50% |
| 5. Business Valuation Basics | |
| 5. Accounting Stand6. Valuation in Mergers and Acquisitions | |
| 7. Fair Value in Accounting Measurement | |
| 8. Valuation of Intangibles |