Paper 1: Advanced Accounting (100 Mark's)

Module 1:

• Introduction to Accounting Standards
• Framework for Preparation and Presentation of Financial Statements
• Applicability of Accounting Standards
• Presentation & Disclosure Based Accounting Standards

Module 2:

• Assets Based Accounting Standards
• Liabilities Based Accounting Standards
• Accounting Standards Based on Items Impacting Financial Statement
• Revenue Based Accounting Standards
• Other Accounting Standards
• Accounting Standards for Consolidated Financial Statement

Module 3:

• Financial Statements of Companies
• Buyback of Securities
• Amalgamation of Companies
• Accounting for Reconstruction of Companies
• Accounting for Branches including Foreign Branches

Paper 2: Corporate and Other Laws (100 Mark's)

Module 1:

• Preliminary
• Incorporation of Company and Matters Incidental Thereto
• Prospectus and Allotment of Securities
• Share Capital and Debentures
• Acceptance of Deposits by Companies
• Registration of Charges

Module 2:

• Management and Administration
• Declaration and Payment of Dividend
• Accounts of Companies
• Audit and Auditors
• Companies Incorporated Outside India

Module 3:

• Part I: The Limited Liability Partnership Act, 2008
• Part II: Other Laws
• The Foreign Exchange Management Act 1999
• The General Clauses Act, 1897
• Interpretation of Statutes

Paper 3: Taxation (100 Mark's)

Section A: Income Tax Law (50 marks)

Module 1:

• Basic Concepts
• Residential Status and Scope of Total Income
• Incomes that do not form part of total income
• Heads of income

Module 2:

• Income of Other Persons included in Assessee's Total Income
• Aggregation of Income, Set-off or Carry Forward of Losses
• Deductions from Gross Total Income
• Advance tax, Tax deduction at Source, and Tax Collection at Source
• Provisions for filing Return of Income and Self-Assessment

Module 3:

• Income Tax Liability Computation and Optimisation

Section B: Goods and Service Tax (50 marks)

Module 1:

• GST in India an Introduction
• Supply Under GST
• Charge of GST
• Place of Supply
• Exemptions from GST
• Time of Supply
• Value of Supply

Module 2:

• Input Tax Credit
• Registration
• Tax Invoice; Credit and Debit Notes
• Accounts and Records
• E-Way Bill
• Payment of Tax
• Tax Deduction at Source and Collection of Tax at Source
• Returns

Paper 4: Cost and Management Accounting (100 Mark's)

Module 1:

• Introduction to Cost and Management Accounting
• Material Cost
• Employee Cost and Direct Expenses
• Overheads Absorption Costing Method
• Activity Based Costing (ABC)
• Cost Sheet
• Cost Accounting Systems

Module 2:

• Unit & Batch Costing
• Job Costing
• Process & Operation Costing
• Joint Products and By Products
• Contract Costing
• Standard Costing
• Marginal Costing
• Budgets and Budgetary Control

Paper 5: Auditing and Ethics (100 Mark's)

Module 1:

• Nature, Objective, and Scope of Audit
• Audit Strategy, Audit Planning and Audit Programme
• Audit Evidence
• Risk Assessment and Internal Control
• Audit of Items of Financial Statements

Module 2:

• Audit Documentation
• Completion and Review
• Audit Report
• Audit of Banks
• Special Features of Audit of Different Types of Entities
• Ethics and Terms of Audit Engagements

Paper 6: Financial Management & Strategic Management (100 Mark's)

Section A: Financial Management (50 marks)

Module 1:

• Scope and Objectives of Financial Management
• Types of Financing
• Financial Analysis and Planning Ratios Analysis
• Financing Decisions-Capital Structure
• Cost of Capital
• Financing Decisions-Leverages

Module 2:

• Investment Decisions
• Dividend Decisions
• Management of Working Capital

Section B: Strategic Management (50 marks)

• Introduction to Strategic Management
• Strategic Analysis: External Environment
• Strategic Analysis: Internal Environment
• Strategic Choices
• Strategy Implementation and Evaluation