CA IPCC (New) SUPERIOR

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2 Accounts 1) Introduction to Accounting Standards 2) Framework for Preparation and Presentation of Financial Statement 3) Accounting Standards ( 1,2,3,4,5,10) 4) Accounting Standards (11,12,13,16,17,22) 5) Preparation of Financial Statements 6) Cash Flow Statement 7) Profit or Loss Pre and Post Incorporation 8) Accounting for Bonus Issue and Right Issue 9) Redemption of Preference Shares 10) Redemption of Debentures 11) Investment Accounts 12) Insurance Claims for Loss of Stock and Loss of Profit 13) Hire Purchase and Installments Sale Transactions 14) Departmental Accounts 15) Accounting for Branches Including Foreign Branches 16) Accounts from Incomplete Records 17) Partnership Accounts Law 1) Preliminary 2) Incorporation of Company and Matters Incidental Thereto 3) Prospectus and Allotment of Securities 4) Share Capital and Debentures 5) Acceptance of Deposits by Companies & Registration of Charges 6) Management & Administration 7) Declaration and Payment of Dividend 8) Accounts of Companies 9) Audit and Auditors 10) The Indian Contract Act, ) The Negotiable Instruments Act, ) The General Clauses Act, ) Interpretation of Statutes, Deeds and Documents Contact Page 1

3 COSTING 1) Introduction to Cost and Management Accounting 2) Material Cost 3) Employee Cost and Direct Expenses 4) Overheads. Absorption Costing Method 5) Activity Based Costing 6) Cost Sheet 7) Cost Accounting System 8) Unit & Batch Costing 9) Job Costing and Contract Costing 10) Process & Operation Costing 11) Joint Products & By Products 12) Service Costing 13) Standard Costing 14) Marginal Costing 15) Budget and Budgetary Control Taxation 1) Basic Concepts 2) Residence and Scope of Total Income 3) Incomes which do not form part of Total Income 4) Income from Salaries 5) Income from House Property 6) Profits and Gains of Business or Profession 7) Income from Capital Gains 8) Income from Other Sources 9) Income of Other Persons included in Assessee s Total Income 10) Aggregation of Income, Set-off and Carry Forward of Losses 11) Deductions from Gross Total Income 12) Computation of Total Income and Tax Payable 13) Advance Tax, TDS Source and Introduction to Tax Collection at Source 14) Provisions for filing Return of Income and Self-assessment 15) GST in India - An Introduction 16) Supply under GST 17) Charge of GST 18) Exemptions from GST 19) Time and Value of Supply 20) Input Tax Credit 21) Registration 22) Tax Invoice, Credit and Debit Notes 23) Payment of Tax 24) Returns Contact Page 2

4 Adv. Accounts 1) Accounting Standards (7,9,14,18,19) 2) Accounting Standards (20,24,26,29) 3) Application of Guidance Notes 4) Accounting for Employee Stock Option Plans 5) Buy Back of Securities and Equity Shares with Differential Rights 6) Underwriting of Shares and Debentures 7) Amalgamation of Companies 8) Accounting for Reconstruction of Companies 9) Accounting for Liquidation of Companies 10) Insurance Companies 11) Banking Companies 12) Non-Banking Financial Companies 13) Mutual Funds 14) Valuation of Goodwill 15) Consolidated Financial Statements Contact Page 3

5 Auditing 1) Nature, Objective and Scope of Audit 2) Audit Strategy, Audit Planning and Audit Programme 3) Audit Documentation and Audit Evidence 4) Risk Assessment and Internal Control 5) Fraud and Responsibilities of the Auditor in this Regard 6) Audit in an Automated Environment 7) Audit Sampling 8) Analytical Procedures 9) Audit of Items of Financial Statements 10) The Company Audit 11) Audit Report 12) Audit of Banks 13) Audit of Different Types of Entities 14) Auditing Standards Contact Page 4

6 EIT & SM 1) Automated Business Processes 2) Financial and Accounting Systems 3) Information Systems and its Components 4) E-Commerce, M-Commerce and Emerging Technologies 5) Core Banking Systems 6) Introduction to Strategic Management 7) Dynamics of Competitive Strategy 8) Strategic Management Process 9) Corporate Level Strategies 10) Business Level Strategies 11) Functional Level Strategies 12) Organization and Strategic Leadership 13) Strategy Implementation and Control Contact Page 5

7 FM & ECO 1) Scope and Objectives of Financial Management 2) Types of Financing 3) Financial Analysis and Planning - Ratio Analysis 4) Cost of Capital 5) Financing Decisions - Capital Structure 6) Financing Decisions - Leverages 7) Investment Decisions 8) Risk Analysis in Capital Budgeting 9) Lease Financing 10) Dividend Decisions 11) Management of Working Capital 12) Determination of National Income 13) Public Finance 14) Money Market 15) International Trade *** Mock Exams will be activated from 1st of OCTOBER*** Contact Page 6

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