CS Executive Syllabus 2021 - CS Executive Old & New Syllabus, Subjects, Study Material

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

CS Executive Subjects

Contents

Module 1

Paper 1- Company Law

Introduction

Incorporation and its Consequences

Financial Structure

Membership in a Company

Management and Control of Companies

Investments, Loans and Deposits

Accounts and Audit

Dividends

Registers, Forms and Returns

Inspection and Investigation

Majority Rule and Minority Rights

Merger, De-merger, Amalgamation, Compromises and Arrangements - An Overview

Producer Companies

Limited Liability Partnerships

Application of Company Law to Different Sectors

Offences and Penalties

Compounding of Offences

Winding up of Companies - An Overview

Striking Off Name of Companies

An Introduction to E-Governance and XBRL

Paper 2- Cost and Management Accounting

Introduction to Cost and Management Accounting

Material Cost

Labour Cost

Direct Expenses and Overheads

Activity-Based Costing (ABC)

Cost Records

Costing Systems

Marginal Costing

Standard Costing

Budget, Budgeting and Budgetary Control

Cost Accounting Records and Cost Audit

Analysis and Interpretation of Financial Statements

Paper 3- Economic and Commercial Laws

Paper 2- Part A

Foreign Exchange Management

Foreign Trade Policy and Procedures

Competition and Consumer Protection

Intellectual Property Rights

Law relating to Arbitration and Conciliation

Law relating to Transfer of Property

Law relating to Stamps

Law relating to Contract

Prevention of Money Laundering

Paper 2- Part B

Law relating to Essential Commodities, Weights and Measures

Law relating to Societies

Law relating to Trusts

Industries Development and Regulation

Law relating to Pollution Control and Environmental Protection

Law relating to Registration of Documents

Paper 4- Tax Laws and Practice

Part A: Income Tax and Wealth Tax

Basics and Definitions - Income Tax Act, 1961

Incomes that do not form part of Total Income

Computation of Total Income under Various Heads

Tax Planning & Tax Management

Other Taxation related aspects of individuals and companies

Wealth Tax Act, 1956

Basic Concepts of International Taxation

Transfer Pricing

General Anti Avoidance Rules (GAAR)

Part B- Service Tax & Sales Tax

An Overview of Service Tax

An Overview of Value Added Tax

Module 2

Paper 5- Company Accounts and Auditing Practices

Part A- Company Accounts

Share Capital

Debentures

Final Accounts of Companies

Corporate Restructuring

Consolidation of Accounts

Valuation of Shares and Intangible Assets

Liquidation of Company

Corporate Financial Reporting

Accounting Standards

Part B- Auditing Practices

Auditing Concepts

Types of Company Audit

Internal Audit

Internal Control

Review of Internal Control

Audit Engagement and Documentation

Paper 6- Capital Market and Securities Laws

Part A- Capital Market

Overview of Capital Market

Capital Market Instruments and Rating

Securities Market Intermediaries

Market Infrastructure Institutions - Stock Exchanges

Debt Market

Money Market

Mutual Funds

Venture Capital

Collective Investment Schemes

Resource Mobilization in International Capital Market

Indian Depository Receipts

Part B- Securities Law

Securities Contracts (Regulation) Act, 1956

SEBI Act, 1992

Depositories Act, 1996

Issue and Listing of Securities

Regulatory Framework relating to Securities Market Intermediaries

An Overview of Law relating to Insider Trading and Takeovers

Paper 7- Industrial, Labour and General Laws

Paper A- Industrial and Labour Laws

Factories Act, 1948

Minimum Wages Act, 1948

Payment of Wages Act, 1936

Equal Remuneration Act, 1976

Employees' State Insurance Act, 1948

Employees' Provident Funds and Miscellaneous Provisions Act, 1952

Payment of Bonus Act, 1965

Payment of Gratuity Act, 1972

Employees Compensation Act, 1923

Contract Labour (Regulation and Abolition) Act, 1970

Maternity Benefit Act,1961

Child Labour (Prohibition and Regulation) Act, 1986

Industrial Employment (Standing Orders) Act, 1946

Industrial Disputes Act, 1947

Trade Unions Act, 1926

The Labour Laws Exemption from Furnishing Returns and Maintaining Register by Certain Establishments Act, 1988

Employment Exchanges (Compulsory Notification of Vacancies) Act, 1959

Apprentices Act, 1961

Labour Audit covering the above Acts and those Industry-specific Acts

Part B: General Laws

The Constitution of India, 1950

Interpretation of Statutes

An Overview of Law relating to Specific Relief; Limitation and Evidence

The Code of Civil Procedure, 1908

The Indian Penal Code and the Criminal Procedure Code

Right to Information

CS Executive subjects Old Syllabus

CS Executive subjects New Syllabus

Module I

Paper 1- Company Law

Paper 1- Jurisprudence, Interpretation and General laws

Paper 2- Cost and Management Accounting

Paper 2- Company law

Paper 3- Economic and Commercial Laws

Paper 3- Setting up and Closure of Business entities

Paper 4- Tax Laws and Practice

Paper 4- Tax Laws

Module 2

Paper 5- Company Accounts and Auditing Practice

Paper 5- Corporate and Management Accounting

Paper 6- Capital Market and Securities Laws

Paper 6- Capital Markets and Securities Laws

Paper 7- Industrial, Labour and General Laws

Paper 7- Economic, Business and Commercial Laws

Paper 8- Financial and Strategic Management

Mode of exam

Offline

Medium of exam

English & Hindi

*English is compulsory for Business Management, Ethics and Communication papers

Total CS executive Subjects

8

Duration of the exam

3 hours

Number of Questions

100 questions per paper

Type of Questions

Both objective and subjective

OMR Based papers in CS Executive old syllabus

• Cost and Management Accounting (Module-I)

• Tax Laws and Practice (Module-I)

• Industrial, Labour and General Laws (Module-II)

OMR Based papers in CS Executive new syllabus

• Tax Laws (Module-I)

• Corporate and Management Accounting (Module-II)

• Financial and Strategic Management (Module-II)

Marking scheme

1 marks deducted for the very fourth wrong answer

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Paper 5

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Paper 8

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CS executive Old syllabus Subjects

CS Executive New syllabus Subjects

Module 1:

Company Law

Cost and Management Accounting

Economic and Commercial Laws

Tax laws and Practise

Module 1 Paper 2: Company Law

Module 2 Paper 5: Corporate and Management Accounting

Module 2 Paper 7: Economic, Business and Commercial Laws

Module 1 Paper 4: Tax laws

Module 2:

Company Accounts and Auditing practises

Capital marketing and securities law

Industrial, labour, and general laws

Module 2 Paper 5: Corporate and Management accounting

Module 2 Paper 6: Security laws and capitals market

Module 1 Paper 1:Jurisprudence, Interpretation and general laws