Theoretical Framework

Accounting Process

Accounting for Special Transactions

Concept and Accounting of Depreciation

Final Accounts of Sole Proprietors

Bank Reconciliation Statement

Inventories

Partnership Accounts

Financial Statements of Not-for-Profit Organizations

Introduction to Company Accounts

The Indian Contract Act, 1872

The Sale of Goods Act, 1930

The Indian Partnership Act, 1932

The Limited Liability Partnership Act, 2008

The Companies Act, 2013

Communication

Sentence Type and Word Power

Comprehension Passages and Note Making

Developing Writing Skills

Ratio and Proportion, Indices and Logarithms

Equations and Matrices

Linear Inequalities with Objective Functions and Optimization w.r.t. Objective Function

Time value of Money

Permutations and Combinations

Sequence and Series

Sets, Relations, and Functions

Basic applications of Differential and Integral calculus

Number Series, Coding and Decoding and the Odd Man Out.

Direction Tests

Seating Arrangements

Blood Relations

Syllogism

The Statistical Description of Data

Measures of Central tendency and Dispersion

Probability

Theoretical Distributions

Correlation and Regression

Index Numbers and Time Series

Introduction to Business Economics

Theory of Demand and Supply

Theory of Production and Cost

Price Determination in Different Markets

Business Cycles

Business and Commercial Knowledge – An Introduction

Business Environment

Business Organizations

Government Policies for Business Growth

Organizations Facilitating Business

Common Business Terminologies

Introduction to Accounting Standards

Framework for Preparation and Presentation of Financial Statements

Overview of Accounting Standards

Financial Statements of Companies

Profit or Loss Pre and Post Incorporation

Accounting for Bonus Issue and Right Issue

Redemption of Preference Shares

Redemption of Debentures

Investment Accounts

Insurance Claims for Loss of Stock and Loss of Profit

Hire Purchase and Instalment Sale Transactions

Departmental Accounts

Accounting for Branches Including Foreign Branches

Accounts from Incomplete Records

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

Management & Administration

Declaration and Payment of Dividend

Accounts of Companies

Audit and Auditors

The Indian Contract Act, 1872

The Negotiable Instruments Act, 1881

The General Clauses Act, 1897

Interpretation of Statutes

Introduction to Cost and Management Accounting

Material Cost

Employee Cost

Overheads: Absorption Costing Method

Activity Based Costing

Cost Sheet

Cost Accounting System

Unit & Batch Costing

Job Costing and Contract Costing

Process & Operation Costing

Joint Products & By Products

Service Costing

Standard Costing

Marginal Costing

Budget and Budgetary Control

Basic Concepts

Residence and Scope of Total Income

Incomes which do not form part of Total Income

Heads of Income

Income of Other Persons included in Assessee’s Total Income

Aggregation of Income, Set-off and Carry Forward of Losses

Deductions from Gross Total Income

Computation of Total Income and Tax Payable

Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source

Provisions for filing Return of Income and Self-assessment

GST in India – An Introduction

Supply under GST

Charge of GST

Exemptions from GST

Time and Value of Supply

Input Tax Credit

Registration

Tax Invoice: Credit and Debit Notes; E-way Bill

Payment of Tax

Returns

Application of Accounting Standards

Partnership Accounts

Accounting for Employee Stock Option Plans

Buyback of Securities and Equity Shares with Differential Rights

Amalgamation of Companies

Internal Reconstruction

Liquidation of Companies

Financial Statements of Banking Companies

Non-Banking Financial Companies

Consolidated Financial Statements

Nature, Objective and Scope of Audit

Audit Strategy, Audit Planning and Audit Programme

Audit Documentation and Audit Evidence

Risk Assessment and Internal Control

Fraud and Responsibilities of the Auditor in this Regard

Audit in an Automated Environment

Audit Sampling

Analytical Procedures

Audit of Items of Financial Statements

The Company Audit

Audit Report

Audit of Banks

Audit of Different Types of Entities

Automated Business Processes

Financial and Accounting Systems

Information Systems and its Components

E-Commerce, M-Commerce and Emerging Technologies

Core Banking Systems

Introduction to Strategic Management

Dynamics of Competitive Strategy

Strategic Management Process

Corporate Level Strategies

Business Level Strategies

Functional Level Strategies

Organization and Strategic Leadership

Strategy Implementation and Control

Scope and Objectives of Financial Management

Types of Financing

Financial Analysis and Planning – Ratio Analysis

Cost of Capital

Financing Decisions – Capital Structure

Financing Decisions – Leverages

Investment Decisions

Risk Analysis in Capital Budgeting

Dividend Decisions

Management of Working Capital

Determination of National Income

Public Finance

Money Market

International Trade

Basic Concepts of Economics

Theory of Demand and Supply

Theory of Production

Theory of Cost

Market

Money

Bank

Money Market

Management Process

Management – Concepts

Leadership

Decision Making

Accounting Basics

Accounting for Special Transactions

Fundamentals of Cost Accounting

Indian Contract Act, 1872

Sale of Goods Act, 1930

Negotiable Instruments Act, 1881

Ethics and Business

Arithmetic

Algebra

Statistical Representation of Data

Measures of Central Tendency and Dispersion

Correlation and Regression

Probability

Fundamentals of Accounting

Accounting for Special Transactions Bills of Exchange

Preparation of Final Accounts of Profit Oriented organizations, Non – Profit Organizations and from Incomplete Records

Partnership Accounts Admission, Retirement, Death, Treatment of Joint Life Policy, Dissolution of partnership firms including piece meal distribution, Amalgamation of partnership firms, Conversion of partnership firm into a company and sale of partnership firm to a company.

Self-Balancing Ledgers

Royalty Accounts, Hire Purchase and Instalment System.

Branch and Departmental Accounts.

Computerized Accounting System

Accounting Standards

Indian Contracts Act, 1872

Sale of Goods Act, 1930

Negotiable Instruments Act, 1881

Indian Partnership Act, 1932

Limited Liability Partnership Act, 2008

Factories Act, 1948

Payment of Gratuity Act, 1972

Employees Provident Fund Act, 1952

Employees State Insurance Act, 1948

Payment of Bonus Act, 1965

Minimum Wages Act, 1948

Payment of Wages Act, 1936

Pension Fund Regulatory and Development Authority Act, 2013

Companies Act, 2013

Business Ethics

Introduction to Income tax Act, 1961

Heads of income and computation of total income under various heads

Clubbing Provisions, set off and carry forward of losses, deductions

Assessment of income and tax liability of different persons

TDS, TCS and Advance Tax

Administrative Procedure Brief concepts of Assessment u / s 140A, 143 and 144

ICDS

Introduction to Cost Accounting

Cost Ascertainment – Elements of Cost

Cost Accounting Standards

Cost Book Keeping

Job Costing

Batch Costing

Contract Costing

Process Costing – Normal and abnormal losses, equivalent production, Joint and By Products.

Operating Costing or Service Costing – Transport, Hotel and Hospital

Cost Accounting Techniques

Operation Management Introduction

Operations Planning

Designing of operational systems and control

Production planning and Control

Productivity Management and Quality Management

Project Management, Project planning – project life cycle – Gantt charts, PERT and CPM.

Economics of Maintenance and Spares Management

Strategic Management

Strategic Analysis and Strategic Planning

Formulation and Implementation of Strategy

Cost and Management Accounting

Decision Making Tools

Budgeting and Budgetary Control

Standard Costing & Variance Analysis

Learning Curve

Introduction to Financial Management

Tools for Financial Analysis and Planning

Working Capital Management

Cost of Capital, Capital Structure Theories, Dividend Decisions and Leverage Analysis

Capital Budgeting – Investment Decisions

Introduction

Levy and Collection of Tax

Time, Value and Place of Supply

Input Tax Credit

Registration under GST Law

Tax Invoice, Credit and Debit Notes and other documents under GST

Accounts, Other Records

Payment of Tax

TDS & TCS under GST

Returns

Matching Concept under GST

GST Audit by Professionals

E _Waybills under GST

Basic Concepts

Types of Duties

Valuation under Customs

Import and Export Procedure

Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017

Accounting of Shares and Debentures

Presentation of Financial Statements

Cash Flow Statement

Accounts of Banking, Electricity and Insurance Companies

Accounting Standards

Auditing Concepts

Provision relating to Audit under Companies Act