CS Executive both Group Online classes

CS Executive Subjects 2021

Content

Module 1: Paper 1

Jurisprudence, Interpretation and General Laws (Max Marks 100)

1. Sources of Law

2. Constitution of India

3. Interpretation of Statutes

4. General Clauses Act, 1897

5. Administrative Laws

6. Law of Torts

7. Limitation Act, 1963

8. Civil Procedure Code, 1908

9. Indian Penal Code, 1860

10. Criminal Procedure Code, 1973

11. Indian Evidence Act, 1872

12. Special Courts, Tribunals under Companies Act & Other Legislations

13. Arbitration and Conciliation Act, 1996

14. Indian Stamp Act, 189

15. Registration Act, 1908: Registration of Documents

16. Right to Information Act, 2005

17. Information Technology Act, 2000

18. Case Laws, Case Studies & Practical Aspects

Module 1: Paper 2- Company Law (Max Marks 100)

Part I: Company Law, Principles &Concepts (50 Marks)

1. Introduction to Company Law

2. Shares and Share Capital

3. Members and Shareholders

4. Debt Instruments

5. Charges

6. Distribution of Profits

7. Corporate Social Responsibility

8. Accounts, Audit and Auditors

9. Transparency and Disclosures

10. An overview of Inter-Corporate Loans, Investments, Guarantees and Security, Related Party Transactions.

11. Registers and Records

12. An overview of Corporate Reorganization

13. Introduction to MCA 21 and filing in XBRL.

14. Global Trends and Developments in Company Law.

15. Case Laws, Case Studies and Practical Aspects.

Part II: Company Administration and Meetings – Law and Practices (40 Marks)

16. Board Constitution and its Powers

17. Directors

18. Key Managerial Personnel (KMP’s) and their Remuneration

19. Meetings of Board and its Committees

20. General Meetings

21. Virtual Meetings

22. Case Laws, Case Studies and Practical Aspects.

Part III: Company Secretary as a Profession (10 Marks)

23. Legal framework governing Company Secretaries

24. Secretarial Standards Board

25. Mega Firms

26. Case Laws, Case Studies and Practical Aspects

Module 1: Paper 3- Setting up of Business Entities and Closure(Max Marks 100)

Part A: Setting up of Business (40 Marks)

1. Choice of Business Organization

2. Company

3. Charter documents of Companies

4. Legal status of Registered Companies

5. Limited Liability Partnership

6. Other forms of business organizations

7. Institutions Not For Profit &NGOs

8. Financial Services Organization

9. Start-ups

10. Joint Ventures; Special Purpose Vehicles.

11. Setting up of Business outside India

12. Conversion of existing business entity

Part B: Registration; Licenses & Compliances (35 Marks)

1. Various Initial Registrations and Licenses

2. Maintenance of Registers and Records

3. Identifying laws applicable to various Industries and their initial compliances

4. Intellectual Property laws (Provisions applicable for setting up of business)

5. Compliances under Labour Laws (Provisions applicable for setting up of business)

6. Compliances relating to Environmental laws (Provisions applicable for setting up of business)

Part C: Insolvency; Winding up & Closure of Business (25 Marks)

1. Dormant Company

2. Strike off and restoration of name of the company and LLP

3. Insolvency Resolution process; Liquidation and Winding-up

Module 1: Paper 4-Tax Laws(Max Marks 100)

Part I: Direct Taxes (50 marks)

1. Direct Taxes at a Glance

2. Basic concepts of Income Tax

3. Incomes that do not form part of Total Income

4. Computation of Income under Various Heads

5. Clubbing provisions and Set-Off and/or Carry Forward of Losses

6. Deductions from Gross Total Income & Rebate and Relief

7. Computation of Total Income and Tax Liability of various entities

8. Classification and Tax Incidence on Companies

9. Procedural Compliance

10. Assessment, Appeals & Revision

11. Case Laws, Case Studies & Practical Aspects

Module 1: Paper 4- Tax Laws(Max Marks 100)- Part II: Indirect Taxes (50 marks)

(A) Goods and Service Tax

1. Concept of Indirect Taxes at a glance

2. Basics of Goods and Services Tax ‘GST

3. Concept of Time, Value & Place of Taxable Supply

4. Input Tax Credit & Computation of GST Liability- Overview.

5. Procedural Compliance under GST

6. Basic overview on Integrated Goods and Service Tax (IGST), Union Territory Goods and Service Tax (UTGST), and GST Compensation to States.

(B) Customs Act

1. Overview of Customs Act

2. Case Laws, Case Studies & Practical Aspects

Module2: Paper 5- Corporate & Management Accounting(Max Marks 100)

Part I: Corporate Accounting (60 marks)

1. Introduction to Financial Accounting

2. Introduction to Corporate Accounting

3. Accounting for Share Capital

4. Accounting for Debentures

5. Related Aspects of Company Accounts

6. Financial Statements Interpretation

7. Consolidation of Accounts as per Companies Act, 2013

8. Corporate Financial Reporting

9. Cash Flow Statements

10. Accounting Standards (AS)

11. National and International Accounting Authorities.

12. Adoption, Convergence and Interpretation of International Financial Reporting Standards (IFRS) and Accounting Standards in India.

13. Case Studies & Practical Aspects.

Part II: Management Accounting and Valuation (40 marks)

1. An Overview of Cost

2. Cost Accounting Records & Cost Audit under Companies Act, 2013

3. Budget, Budgeting and Budgetary Control

4. Ratio Analysis

5. Management Reporting (Management Information Systems)

6. Decision Making Tools

7. Valuation Principles & Framework

8. Valuation of Shares, Business and Intangible Assets

9. Accounting for Share-based payments (IndAS 102)

10. Business and Intangible Assets

11. Methods of Valuation

12. Case Studies & Practical Aspects

Module 2: Paper 6: Securities Laws & Capital Markets(Max Marks 100)

Part I: Securities Laws (70 Marks)

1. Securities Contracts (Regulations) Act 1956

2. Securities and Exchange Board of India Act, 1992

3. Depositories Act, 1996

4. An Overview of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009.

5. An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

6. An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.

7. SEBI (Buyback of Securities) Regulations, 1998

8. SEBI (Delisting of Equity Shares) Regulations, 2009

9. An Overview of SEBI (Share Based Employee Benefits) Regulations, 2014.

10. An Overview of SEBI (Issue of Sweat Equity) Regulations, 2002.

11. SEBI (Prohibition of Insider Trading) Regulations, 2015

12. Mutual Funds

13. Collective Investment Schemes

14. SEBI (Ombudsman) Regulations, 2003

15. Case Laws, Case Studies & Practical Aspects

Part II: Capital Market & Intermediaries (30 Marks)

• Structure of Capital Market

I. Primary Market

II. Secondary Market

• Securities Market Intermediaries

• Case Laws, Case Studies & Practical Aspects

Module 2: Paper 7- Economic, Business and Commercial Laws(Max Marks 100)

Part I

Foreign Exchange Management &NBFCs (40 Marks)

1. Reserve Bank of India Act, 1934

2. Foreign Exchange Management Act, 1999

3. Foreign Exchange Transactions & Compliances

4. Foreign Contribution (Regulation) Act, 2010

5. Foreign Direct Investments – Regulations & FDI Policy

6. Overseas Direct Investment: ODI Policy, foreign currency remittances

7. Liberalized Remittance Scheme: Investment Outside India by Indian Residents.

8. External Commercial Borrowings (ECB)

9. Foreign Trade Policy & Procedure

10. Non-Banking Finance Companies(NBFCs)

11. Special Economic Zones Act, 2005

12. Case Laws, Case Studies & Practical Aspects

Part II Competition Law (25 Marks)

1. Competition Act, 2002

2. Case Laws, Case Studies & Practical Aspects

Part III

Business & Commercial Laws (35 Marks)

Consumer Protection

• Consumer Protection Act, 1986

• Essential Commodities Act, 1955

• Legal Metrology Act, 2009

Property Law

• Transfer of Property Act, 1882

• Real Estate (Regulation and Development) Act, 2016

Anti-Corruption Laws

• Benami Transaction Prohibitions (Act)

• Prevention of Money Laundering:

Business Laws

• Indian Contracts Act, 1872

• Specific Relief Act, 1963

• Sale of Goods Act, 1930:

• Partnership Act, 1932

• Negotiable Instrument Act, 1881

• Case Laws, Case Studies & Practical Aspects

Module2: Paper 8- Financial and Strategic Management(Max Marks 100)

Part I: Financial Management (60 marks)

1. Nature and Scope of Financial Management

2. Capital Budgeting

3. Capital Structure

4. Sources of raising long-term finance and Cost of Capital

5. Project Finance

6. Dividend Policy

7. Working Capital

8. Security Analysis

9. Portfolio Management

Part II: Strategic Management (40 Marks)

1. Introduction to Management:

2. Introduction to Strategic Management

3. Business Policy and Formulation of Functional Strategy

4. Strategic Analysis and Planning

5. Strategic Implementation and Control

6. Analysing Strategic Edge