(Module 1, 2 and 3

SM (Modules 1 and 2)

• A income tax law  SM (Module 1, 2
  and 3) –
• B indirect taxes SM(Module 1 and 2 )

New edition to.be released in September, 2018+ chapterwise web hosting + RTP May 2019

SM(Module 1, 2 and 3)

Relevant amendments of ch(2,12,13 and 14) we hosted at knowledge portal

SM – Module 1 and 2

(SM)

SM Module 1 and 2

SM

• Module-1
  • • Initial Pages
    • Chapter 1: Introduction to Accounting Standards
    • Chapter 2: Framework for Preparation and Presentation of Financial Statements
    • Chapter 3: Overview of Accounting Standards
      • Unit 1: Applicability of Accounting Standards
      • Unit 2: Overview of Accounting Standards
• Module-2
  • • Initial Pages
    • Chapter 4: Financial Statements of Companies
      • Unit 1: Preparation of Financial Statements
      • Unit 2: Cash Flow Statement
      • Annexure
    • Chapter 5: Profit or Loss Pre and Post Incorporation
    • Chapter 6: Accounting for Bonus Issue and Right Issue
    • Chapter 7: Redemption of Preference Shares
    • Chapter 8: Redemption of Debentures
• Module-3
  • • Initial Pages
    • Chapter 9: Investment Accounts
    • Chapter 10: Insurance Claims for Loss of Stock and Loss of Profit
    • Chapter 11: Hire Purchase and Instalment Sale Transactions
    • Chapter 12: Departmental Accounts
    • Chapter 13: Accounting for Branches Including Foreign Branches
    • Chapter 14: Accounts from Incomplete Records
    • Chapter 15: Partnership Accounts
      • Unit 1: Dissolution of Partnership Firms
      • Unit 2: Amalgamation, Conversion and Sale of Partnership Firms
• Accounting Pronouncements
  Initial Pages

         Part I: Framework for Preparation and Presentation of Financial Statements

• • Part II: Applicability of Accounting Standards
  • Part III: Accounting Standards

• Hindi Medium

• Part I: Company Law
• • Initial Pages
  • Chapter 1: Preliminary
  • Chapter 2: Incorporation of Company and Matters Incidental Thereto
  • Chapter 3: Prospectus and Allotment of Securities
  • Chapter 4: Share Capital and Debentures
  • Chapter 5: Acceptance of Deposits by Companies
  • Chapter 6: Registration of Charges
  • Chapter 7: Management & Administration
  • Chapter 8: Declaration and Payment of Dividend
  • Chapter 9: Accounts of Companies
  • Chapter 10: Audit and Auditors
• Part II: Other Laws
  • Initial Pages
  • Chapter 1: The Indian Contract Act, 1872
    • Unit 1: Contract of Indemnity and Guarantee
    • Unit 2: Bailment and Pledge
    • Unit 3: Agency
  • Chapter 2: The Negotiable Instruments Act, 1881
  • Chapter 3: The General Clauses Act, 1897
  • Chapter 4: Interpretation of Statutes, Deeds and Documents

• Module-1
  • Initial Pages
  • Chapter 1: Introduction to Cost and Management Accounting
  • Chapter 2: Material Cost
  • Chapter 3: Employee Cost and Direct Expenses
  • Chapter 4: Overheads: Absorption Costing Method
  • Chapter 5: Activity Based Costing
  • Chapter 6: Cost Sheet
  • Chapter 7: Cost Accounting System
• Module-2
  • Initial Pages
  • Chapter 8: Unit & Batch Costing
  • Chapter 9: Job Costing and Contract Costing
  • Chapter 10: Process & Operation Costing
  • Chapter 11: Joint Products & By Products
  • Chapter 12: Service Costing
  • Chapter 13: Standard Costing
  • Chapter 14: Marginal Costing
  • Chapter 15: Budget and Budgetary Control

• Study Material relevant for May 2019 and November 2019 examinations

• Sec-A: Income-tax Law

• • Module-1
    • Initial Pages
    • Chapter 1: Basic Concepts
    • Chapter 2: Residence and Scope of Total Income
    • Chapter 3: Incomes which do not form part of Total Income
  • Module-2
    • Initial Pages
    • Chapter 4: Heads of Income
      • Unit 1: Salaries
      • Unit 2: Income from House Property
      • Unit 3: Profits and Gains of Business or Profession
      • Unit 4: Capital Gains
      • Unit 5: Income from Other Sources
  • Module-3
    • Initial Pages
    • Chapter 5: Income of Other Persons included in Assessee’s Total Income
    • Chapter 6: Aggregation of Income, Set-off and Carry Forward of Losses
    • Chapter 7: Deductions from Gross Total Income
    • Chapter 8: Computation of Total Income and Tax Payable
    • Chapter 9: Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source
    • Chapter 10: Provisions for filing Return of Income and Self-assessment

• Sec-B: Indirect Taxes

• Module-1
  • Initial Pages
  • Chapter 1: GST in India – An Introduction
  • Chapter 2: Supply under GST
  • Chapter 3: Charge of GST
  • Chapter 4: Exemptions from GST
  • Chapter 5: Time and Value of Supply
    • Unit I: Time of Supply
    • Unit II: Value of Supply
• Module-2
  • Initial Pages
  • Chapter 6: Input Tax Credit
  • Chapter 7: Registration
  • Chapter 8: Tax Invoice: Credit and Debit Notes; E-way Bill
  • Chapter 9: Payment of Tax
  • Chapter 10: Returns

• Module-1
  • Initial Pages
  • Chapter 1: Application of Accounting Standards
  • Chapter 2: Application of Guidance Notes
• Module-2
  • Initial Pages
  • Chapter 3: Accounting for Employee Stock Option Plans
  • Chapter 4: Buy Back of Securities and Equity Shares with Differential Rights
  • Chapter 5: Underwriting of Shares and Debentures
  • Chapter 6: Amalgamation of Companies
  • Chapter 7: Accounting for Reconstruction of Companies
  • Chapter 8: Accounting for Liquidation of Companies
  • Chapter 9: Insurance Companies
    • Unit 1: Introduction to Insurance Business
    • Unit 2: Accounting Technique of General Insurance Business
    • Unit 3: Financial Statements of Insurance Companies
  • Appendix: Schedule-III to The Companies Act, 2013
• Module-3
  • Initial Pages
  • Chapter 10: Banking Companies
    • Unit 1: Some Relevant Provisions of The Banking Regulations Act, 1949
    • Unit 2: Books of Accounts, Returns and Forms of Financial Statements
    • Unit 3: Capital Adequacy Norms
    • Unit 4: Income Recognition, Classification of Assets and Provisions
    • Unit 5: Some Special Transactions of Banks
    • Unit 6: Preparation of Financial Statements of Banks
    • Annexures
  • Chapter 11: Non-Banking Financial Companies
  • Chapter 12: Mutual Funds
  • Chapter 13: Valuation of Goodwill
  • Chapter 14: Consolidated Financial Statements
• Accounting Pronouncements
  • Initial Pages
  • Part I: Accounting Standards
  • Part II: Guidance Notes

• Module 1
  • Initial Pages
  • Chapter 1: Nature, Objective and Scope of Audit
  • Chapter 2: Audit Strategy, Audit Planning and Audit Programme
  • Chapter 3: Audit Documentation and Audit Evidence
  • Chapter 4: Risk Assessment and Internal Control
  • Chapter 5: Fraud and Responsibilities of the Auditor in this Regard
• Chapter 6: Audit in an Automated Environment
  • Chapter 7: Audit Sampling
  • Chapter 8: Analytical Procedures
• Module 2
  • Initial Pages
  • Chapter 9: Audit of Items of Financial Statements
  • Chapter 10: The Company Audit
  • Chapter 11: Audit Report
  • Chapter 12: Audit of Banks
  • Chapter 13: Audit of Different Types of Entities
• Auditing Pronouncements
  • Volume-1
    • Initial Pages
    • Part I: Auditing and Assurance Standards
    • General Principles and Responsibilities SA 200 – 299
    • Risk Assessment and Response to Assessed Risk SA 300 – 499
    • Audit Evidence SA 500 – 599
  • Volume-2
    • Initial Pages
    • Using Work of Others SA 600 – 699
    • Audit Conclusions and Reporting SA 700 – 799
    • Part II: Statements
    • Part III: Guidance Notes

• Initial Pages
• • Chapter 1: Introduction to Strategic Management
  • Chapter 2: Dynamics of Competitive Strategy
  • Chapter 3: Strategic Management Process
  • Chapter 4: Corporate Level Strategies
  • Chapter 5: Business Level Strategies
  • Chapter 6: Functional Level Strategies
  • Chapter 7: Organisation and Strategic Leadership
  • Chapter 8: Strategy Implementation and Control

• Module-1
  • • Initial Pages
    • Chapter 1: Scope and Objectives of Financial Management
    • Chapter 2: Types of Financing
    • Chapter 3: Financial Analysis and Planning – Ratio Analysis
    • Chapter 4: Cost of Capital
    • Chapter 5: Financing Decisions – Capital Structure
    • Chapter 6: Financing Decisions – Leverages
    • Appendix – Financial Tables
  • Module-2
    Initial Pages
    • Chapter 7: Investment Decisions
    • Chapter 8: Risk Analysis in Capital Budgeting
    • Chapter 9: Lease Financing
    • Chapter 10: Dividend Decisions
    • Chapter 11: Management of Working Capital
      • Unit I: Introduction to Working Capital Management
      • Unit II: Treasury and Cash Management
      • Unit III: Management of Inventory
      • Unit IV: Management of Receivables
      • Unit V: Management of Payables (Creditors)
      • Unit VI: Financing of Working Capital
    • Appendix – Financial Tables

• • Chapter 1: Determination of National Income
    • Unit I: National Income Accounting
    • Unit II: The Keynesian Theory of Determination of National Income
  • Chapter 2: Public Finance
    • Unit I: Fiscal Functions: An Overview
    • Unit II: Market Failure
    • Unit III: Government Interventions to Correct Market Failure
    • Unit IV: Fiscal Policy
  • Chapter 3: Money Market
    • Unit I: The Concept of Money Demand: Important Theories
    • Unit II: The Concept of Money Supply
    • Unit III: Monetary Policy
  • Chapter 4: International Trade
    • Unit I: Theories of International Trade
    • Unit II: The Instruments of Trade Policy
    • Unit III: Trade Negotiations
    • Unit IV: Exchange Rate and Its Economic Effects
    • Unit V: International Capital Movements
  • Glossary