📘 PAPER 1: BUSINESS COMMUNICATION (Subjective – 100 Marks)
Chapter 1: Basics of Business Communication
-
Meaning: Exchange of information to achieve business goals.
-
Features: Clarity, conciseness, correctness, completeness, courtesy.
-
Types:
-
Formal vs Informal
-
Internal vs External
-
Vertical/Horizontal/Diagonal
-
-
Importance: Coordination, management control, decision-making.
Chapter 2: Essentials of Effective Communication
-
7Cs of communication: Clear, Concise, Concrete, Correct, Coherent, Courteous, Complete.
-
Barriers: Physical, semantic, psychological, and organizational.
-
Overcoming barriers: Feedback, simplification, clarity, and active listening.
Chapter 3: Business Correspondence
Types:
-
Letters: Inquiry, order, complaint, adjustment, sales, banking, insurance.
-
Email communication: Format, subject line rules, and professional tone.
-
Memos, notices, circulars.
Letter Writing Essentials:
-
Sender address → Date → Receiver address → Subject → Salutation → Body → Closing → Signature.
Chapter 4: Report Writing
-
Types: Informational reports, analytical reports, progress reports, and feasibility reports.
-
Format: Title → Terms of reference → Findings → Conclusion → Recommendations.
Chapter 5: Meetings & Drafting
-
Types of meetings: Annual, extraordinary, and board meetings.
-
Drafts: Agenda, minutes, resolutions (ordinary/special).
-
Minutes must be clear, factual, and chronological.
Chapter 6: Non-Verbal Communication
-
Body language, posture, eye contact, gestures, expressions.
-
Importance: 55% messages are often non-verbal.
Chapter 7: Communication Skills for Professionals
-
Presentation skills, negotiation skills, writing skills, and interviewing skills.
-
CS role: Drafting, compliance reporting, board communication.
CS June 2026 Exam ICSI Handwritten Notes - Click Here
📘 PAPER 2: FUNDAMENTALS OF ACCOUNTING (Subjective – 100 Marks)
Chapter 1: Introduction to Accounting
-
Meaning: Recording, classifying, and summarising financial transactions.
-
Objectives: User decision-making, compliance, and profit calculation.
-
Types: Financial, cost, and management accounting.
-
Users: Internal (management) & external (shareholders, creditors).
Chapter 2: Accounting Concepts & Conventions
-
Concepts: Going concern, accrual, consistency, matching, cost, prudence, dual aspect.
-
Conventions: Full disclosure, conservatism, materiality.
Chapter 3: Accounting Process
-
Steps: Identification → Journal → Ledger → Trial balance → Final accounts.
-
Golden rules:
-
Personal: Dr receiver, Cr giver
-
Real: Dr, what comes i?, Cr. what goes out
-
Nominal: Dr expenses/losses, Cr incomes/gains
-
Chapter 4: Journal Entries
-
Debit and credit rules.
-
Examples: Capital introduced, purchases, sales, wages, rent, depreciation.
Chapter 5: Ledger & Trial Balance
-
Ledger posting from journal.
-
Trial balance: Ensures arithmetical accuracy.
Chapter 6: Depreciation Accounting
-
Meaning: Allocation of cost over useful life.
-
Methods: Straight Line Method (SLM), Written Down Value (WDV).
-
Formula:
-
SLM = Cost – Scrap ÷ Useful Life
-
WDV = Opening value × Rate
-
Chapter 7: Bank Reconciliation Statement
-
BRS is prepared to match the bank book vs the passbook.
-
Causes: Cheques issued not presented, cheques deposited not cleared, and bank charges.
Chapter 8: Financial Statements
-
Trading account → Profit & Loss account → Balance sheet.
-
Assets: Fixed, current.
-
Liabilities: Capital, long-term, current liabilities.
Chapter 9: Rectification of Errors
-
Types: Omission, commission, principle, compensating.
-
Trial balance errors vs non-trial-balance errors.
📘 PAPER 3: ECONOMIC & BUSINESS ENVIRONMENT (Subjective – 100 Marks)
Chapter 1: Basics of Economics
-
Micro vs macro.
-
Wants, goods, services, utility, value, price.
-
Demand & supply concepts.
Chapter 2: National Income
-
Concepts: GDP, GNP, NNP, NDP, PCI.
-
Methods: Output, income, expenditure.
-
Nominal vs real GDP.
Chapter 3: Inflation & Unemployment
-
Inflation: Demand-pull, cost-push.
-
Effects: On producers, consumers, economy.
-
Unemployment: Types – frictional, structural, cyclical.
Chapter 4: Indian Economic Development
-
Features: Mixed economy, large population, agricultural dependence.
-
Sectors: Primary, secondary, tertiary.
-
Government initiatives: Make in India, Digital India.
Chapter 5: Business Environment
-
Internal vs External environment.
-
PESTLE analysis (Political, Economic, Social, Technological, Legal, Environmental).
-
Impact on business decisions.
Chapter 6: Financial Markets
-
Money market vs capital market.
-
SEBI role.
-
Primary market: IPO, FPO.
-
Secondary market: Stock exchanges.
Chapter 7: Entrepreneurship & MSMEs
-
Characteristics of entrepreneurs.
-
MSME classification: Investment & turnover.
-
Govt schemes: PMEGP, MUDRA.
Chapter 8: Globalization & International Trade
-
WTO, IMF, World Bank – roles.
-
Free trade vs protectionism.
-
Balance of payments (BoP).
Chapter 9: Business Ethics & CSR
-
Ethics in business: Transparency, fairness, accountability.
-
CSR under Companies Act: 2% of average net profits, Schedule VII activities.
CS June 2026 Exam ICSI Handwritten Notes - Click Here
New CSEET Restructured From June 2026 – Complete Simplified Guide (Easy to Understand)
📘 PAPER 4: BUSINESS LAWS & MANAGEMENT (OMR – 100 Marks)
(60 Marks Business Laws + 40 Marks Business Management)
PART A: BUSINESS LAWS (60 Marks)
Chapter 1: Indian Contract Act, 1872
-
Contract = Agreement + enforceability.
-
Essentials: Offer, acceptance, consideration, intention, capacity, free consent.
-
Void & voidable contracts.
-
Performance & discharge of contract.
Chapter 2: Sale of Goods Act, 1930
-
Sale vs Agreement to sell.
-
Conditions vs warranties.
-
Rights of the unpaid seller.
-
Transfer of ownership & risk.
Chapter 3: Companies Act, 2013 – Basics
-
Company definition, types: Private, public, OPC.
-
Memorandum & Articles.
-
Promoters & incorporation.
-
Directors: Appointment, duties, disqualifications.
Chapter 4: LLP Act, 2008
-
LLP features: Body corporate, separate legal entity.
-
Partners: Designated partners, DPIN.
-
LLP agreement.
Chapter 5: Consumer Protection Act, 2019
-
Consumer definition.
-
Rights of consumers.
-
CCPA (Central Authority).
-
Three-tier redressal forum.
Chapter 6: Intellectual Property Laws
-
Patents, trademarks, copyrights.
-
Duration & rights.
-
Infringement basics.
Chapter 7: Negotiable Instruments Act
-
Cheques, promissory notes, and bills of exchange.
-
Endorsement, dishonour, notice of dishonour.
Chapter 8: Competition Act
-
Anti-competitive agreements.
-
Abuse of dominant position.
-
Role of CCI.
PART B: BUSINESS MANAGEMENT (40 Marks)
Chapter 1: Introduction to Management
-
Definition: Planning, organizing, staffing, directing, controlling.
-
Levels: Top, middle, lower.
-
Skills: Technical, human, conceptual.
Chapter 2: Planning & Decision Making
-
Steps: Objectives → Policies → Procedures → Budgeting.
-
Decision types: Programmed vs non-programmed.
Chapter 3: Organizing
-
Structures: Functional, divisional, matrix.
-
Formal vs informal organization.
-
Delegation: Responsibility, authority, accountability.
Chapter 4: Leadership & Motivation
-
Leadership styles: Autocratic, democratic, laissez-faire.
-
Motivation theories: Maslow, Herzberg, McGregor.
Chapter 5: Controlling
-
Meaning, importance.
-
Types: Feedforward, concurrent, feedback.
-
Techniques: Budgetary control, standard costing.
Chapter 6: Business Strategy
-
Vision, mission, goals.
-
SWOT analysis.
-
Competitive advantage.
Chapter 7: Business Communication (Management Perspective)
-
Internal communication, downward/upward communication.
-
Feedback systems.
-
Barriers & improvements.
Chapter 8: Emerging Trends in Management
-
Digital leadership.
-
AI-driven decision-making.
-
Corporate sustainability.
-
ESG frameworks.
Comments
Post a Comment