CS Executive Syllabus With Subject Wise Details
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The detailed contents for each of the seven papers of the Executive Programme as approved by the Council are as under:
CS Executive Syllabus – MODULE 1
Paper – 1 Jurisprudence, Interpretation & General Laws
Paper – 2 Company Law
Paper – 3 Setting up of Business Entities and Closure
Paper – 4 Tax Laws
CS Executive Syllabus – MODULE 2
Paper – 5 Corporate & Management Accounting
Paper – 6 Securities Laws & Capital Markets
Paper – 7 Economic, Business, and Commercial Laws
Paper – 8 Financial and Strategic Management
Detailed Syllabus for CS Executive Programme (New Course)
PAPER 1: JURISPRUDENCE, INTERPRETATION & GENERAL LAWS (100 MARKS)
Sources of Law
Constitution of India
Interpretation of Statutes
General Clauses Act, 1897
Administrative Laws
Law of Torts
Limitation Act, 1963
Civil Procedure Code, 1908
Indian Penal Code, 1860
Criminal Procedure Code, 1973
Indian Evidence Act, 1872
Special Courts, Tribunals under Companies Act & Other Legislations
Arbitration and Conciliation Act, 1996
Indian Stamp Act, 1899
Registration Act, 1908
Right to Information Act, 2005
Information Technology Act, 2000
PAPER 2: COMPANY LAW (100 MARKS)
Part I: Company Law, Principles &Concepts (50 Marks)
Introduction to Company Law
Shares and Share Capital
Members and Shareholders
Debt Instruments
Charges
Distribution of Profits
Corporate Social Responsibility
Accounts, Audit, and Auditors
Transparency and Disclosures
An overview of Inter-Corporate Loans, Investments, Guarantees and Security, Related Party Transactions.
Registers and Records
An overview of Corporate Reorganization
Introduction to MCA 21 and filing in XBRL.
Global Trends and Developments in Company Law
Part II: Company Administration and Meetings – Law and Practices (40 Marks)
Board Constitution and its Powers
Directors
Key Managerial Personnel (KMPs) and their Remuneration
Meetings of Board and its Committees
General Meetings
Virtual Meetings
Part III: Company Secretary as a Profession (10 Marks)
The legal framework governing Company Secretaries
Secretarial Standards Board
Mega Firms
cs executive
PAPER 3: SETTING UP BUSINESS ENTITIES AND CLOSURE (100 MARKS)
Part A: Setting up of Business (40 Marks)
Choice of Business Organization
Company
Charter documents of Companies
The legal status of Registered Companies
Limited Liability Partnership
Other forms of business organizations
Institutions Not For Profit &NGOs
Financial Services Organization
Start-ups
Joint Ventures; Special Purpose Vehicles
Setting up of Business outside India
Conversion of existing business entity
Part B: Registration; Licenses & Compliances (35 Marks)
Various Initial Registrations and Licenses
Maintenance of Registers and Records
Identifying laws applicable to various Industries and their initial compliances
Intellectual Property laws (Provisions applicable for setting up of business)
Compliances under Labour Laws (Provisions applicable for setting up of business)
Compliances relating to Environmental laws (Provisions applicable for setting up of business)
Part C: Insolvency; Winding up& Closure of Business (25 Marks)
Dormant Company
Strike off and restorative of the name of the company and LLP
Insolvency Resolution process; Liquidation and Winding-up
PAPER 4: TAX LAWS (100 MARKS)
Part I: Direct Taxes (50 marks)
Direct Taxes at a Glance
Basic concepts of Income Tax
Incomes that do not form part of Total Income
Computation of Income under Various Heads
Clubbing provisions and Set-Off and/or Carry Forward Losses
Deductions from Gross Total Income & Rebate and Relief
Computation of Total Income and Tax Liability of various entities
Classification and Tax Incidence on Companies
Procedural Compliance
Assessment, Appeals &Revision
Part II: Indirect Taxes (50 marks)
Concept of Indirect Taxes at a glance
Basics of Goods and Services Tax, GST
Concept of Time, Value & Place of Taxable Supply
Input Tax Credit & Computation of GST Liability
Procedural Compliance under GST
Basic overview on Integrated Goods and Service Tax (IGST), Union Territory Goods and Service Tax (UTGST), and GST Compensation to States.
Overview of Customs Act
PAPER 5: CORPORATE AND MANAGEMENT ACCOUNTING (100 MARKS)
Introduction to Financial Accounting
Introduction to Corporate Accounting
Accounting for Share Capital
Accounting for Debentures
Related Aspects of Company Accounts
Financial Statements Interpretation
Consolidation of Accounts as per Companies Act, 2013
Corporate Financial Reporting
Cash Flow Statements
Accounting Standards (AS)
National and International Accounting Authorities
Adoption, Convergence, and Interpretation of International Financial Reporting Standards (IFRS) and Accounting Standards in India
Part II: Management Accounting and Valuation (40 marks)
An Overview of Cost
Cost Accounting Records & Cost Audit under Companies Act, 2013
Budget, Budgeting, and Budgetary Control
Ratio Analysis
Management Reporting (Management Information Systems)
Decision Making Tools
Valuation Principles & Framework
Valuation of Shares, Business, and Intangible Assets
Accounting for Share-based payments (IndAS 102)
Business and Intangible Assets
Methods of Valuation
PAPER 6: SECURITIES LAWS AND CAPITAL MARKETS (100 MARKS)
Part I: Securities Laws (70 Marks)
Securities Contracts (Regulations) Act 1956
Securities and Exchange Board of India Act, 1992
Depositories Act, 1996
An Overview of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009.
An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.
SEBI (Buyback of Securities) Regulations, 1998
SEBI (Delisting of Equity Shares) Regulations, 2009
An Overview of SEBI (Share Based Employee Benefits) Regulations, 2014.
An Overview of SEBI (Issue of Sweat Equity) Regulations, 2002.
SEBI (Prohibition of Insider Trading) Regulations, 2015
Mutual Funds
Collective Investment Schemes
SEBI (Ombudsman) Regulations, 2003
Part II: Capital Market & Intermediaries (30 Marks)
Structure of Capital Market
Securities Market Intermediaries
PAPER 7: ECONOMIC, BUSINESS, AND COMMERCIAL LAWS (100 MARKS)
Part I: Foreign Exchange Management &NBFCs (40 Marks)
Reserve Bank of India Act, 1934
Foreign Exchange Management Act, 1999
Foreign Exchange Transactions & Compliances
Foreign Contribution (Regulation) Act, 2010
Foreign Direct Investments – Regulations & FDI Policy
Overseas Direct Investment: ODI Policy, foreign currency remittances
Liberalized Remittance Scheme
External Commercial Borrowings (ECB)
Foreign Trade Policy & Procedure
Non-Banking Finance Companies(NBFCs)
Special Economic Zones Act, 2005
Part II: Competition Law (25 Marks)
Competition Act, 2002
Part III: Business & Commercial Laws (35 Marks)
Consumer Protection Act, 1986
Essential Commodities Act, 1955
Legal Metrology Act, 2009
Transfer of Property Act, 1882
Real Estate (Regulation and Development) Act, 2016
Benami Transaction Prohibitions (Act)
Prevention of Money Laundering
Indian Contracts Act, 1872
Specific Relief Act, 1963
Sale of Goods Act, 1930
Partnership Act, 1932
Negotiable Instrument Act, 1881
PAPER 8: FINANCIAL AND STRATEGIC MANAGEMENT (100 MARKS)
Part I: Financial Management (60 marks)
Nature and Scope of Financial Management
Capital Budgeting
Capital Structure
Sources of raising long-term finance and Cost of Capital
Project Finance
Dividend Policy
Working Capital
Security Analysis
Portfolio Management
Part II: Strategic Management (40 Marks)
Introduction to Management
Introduction to Strategic Management
Business Policy and Formulation of Functional Strategy
Strategic Analysis and Planning
Strategic Implementation and Control
Analyzing Strategic Edge
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