CS Executive Syllabus 2019

CS Executive Subjects

Contents

Jurisprudence, Interpretation and General Laws

Constitution of India

Administrative Laws

Interpretation of Statutes

Sources of Law

General Clauses Act, 1897

Indian Penal Code, 1860

Indian Stamp Act, 1899

Criminal Procedure Code, 1973

Special Courts, Tribunals under Companies Act & Other Legislations

Information Technology Act, 2000

Registration Act, 1908

Civil Procedure Code, 1908

Arbitration and Conciliation Act, 1996

Indian Evidence Act, 1872

Right to Information Act, 2005

Law of Torts

Limitation Act, 1963

Company Law

Part I: Company Law, Principles & Concepts

An overview of Corporate Reorganization

Global Trends and Developments in Company Law

Corporate Social Responsibility

Debt Instruments

Charges

Members and Shareholders

Introduction to MCA 21 and filing in XBRL

Transparency and Disclosures

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

Introduction to Company Law

Distribution of Profits

Accounts, Audit and Auditors

Registers and Records

Shares and Share Capital

Part II: Company Administration and Meetings – Law and Practices

Directors

Key Managerial Personnel (KMP’s) and their Remuneration

Virtual Meetings

General Meetings

Meetings of Board and its Committees

Board Constitution and its Powers

Part III: Company Secretary as a Profession

Legal framework governing Company Secretaries

Secretarial Standards Board

Mega Firms

Setting up of Business Entities and Closure

Part A: Setting up of Business

Charter documents of Companies

Choice of Business Organization

Financial Services Organization

Company

Joint Ventures; Special Purpose Vehicles

Conversion of existing business entity

Setting up of Business outside India

Institutions Not For Profit & NGOs

Start-ups

Legal status of Registered Companies

Other forms of business organizations

Limited Liability Partnership

Part B: Registration; Licenses & Compliances

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

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

Various Initial Registrations and Licenses

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

Maintenance of Registers and Records

Identifying laws applicable to various Industries and their initial compliances

Part C: Insolvency; Winding up & Closure of Business

Dormant Company

Strike off and restoration of name of the company and LLP

Insolvency Resolution process; Liquidation and Winding-up

Tax Laws

Part I: Direct Taxes

Direct Taxes at a Glance

Computation of Total Income and Tax Liability of various entities

Deductions from Gross Total Income & Rebate and Relief

Basic concepts of Income Tax

Clubbing provisions and Set Off and/or Carry Forward of Losses

Assessment, Appeals & Revision

Classification and Tax Incidence of Companies

Procedural Compliance

Incomes which do not form part of Total Income

Computation of Income under Various Heads

Part II: Indirect Taxes

(A) Goods and Service Tax

Procedural Compliance under GST

Input Tax Credit & Computation of GST Liability- Overview

Concept of Indirect Taxes at a glance

Concept of Time, Value & Place of Taxable Supply

Basics of Goods and Services Tax ‘GST’

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

(B) Customs Act

Overview of Customs Act

Corporate & Management Accounting

Part I: Corporate Accounting

Financial Statements Interpretation

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

Accounting for Share Capital

National and International Accounting Authorities

Related Aspects of Company Accounts

Accounting for Debentures

Accounting Standards (AS)

Consolidation of Accounts as per Companies Act, 2013

Introduction to Corporate Accounting

Cash Flow Statements

Introduction to Financial Accounting

Corporate Financial Reporting

Part II: Management Accounting and Valuation

An Overview of Cost

Methods of Valuation

Management Reporting (Management Information Systems)

Budget, Budgeting and Budgetary Control

Cost Accounting Records & Cost Audit under Companies Act, 2013

Ratio Analysis

Valuation of Shares, Business and Intangible Assets

Accounting for Share-based payments (IndAS 102)

Decision Making Tools

Valuation Principles & Framework

Business and Intangible Assets

Securities Laws & Capital Markets

Part I: Securities Laws

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

Securities Contracts (Regulations) Act 1956

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

Collective Investment Schemes

Securities and Exchange Board of India Act, 1992

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

SEBI (Buyback of Securities) Regulations, 1998

Depositories Act, 1996

SEBI (Prohibition of Insider Trading) Regulations, 2015

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

Mutual Funds

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

SEBI (Delisting of Equity Shares) Regulations, 2009

SEBI (Ombudsman) Regulations, 2003

Part II: Capital Market & Intermediaries

Securities Market Intermediaries

Structure of Capital Market

Economic, Business and Commercial Laws

Part I: Foreign Exchange Management & NBFCs

Reserve Bank of India Act, 1934

Overseas Direct Investment

Non-Banking Finance Companies(NBFCs)

Foreign Trade Policy & Procedure

Foreign Exchange Transactions & Compliances

Liberalized Remittance Scheme

Special Economic Zones Act, 2005

Foreign Exchange Management Act, 1999

Foreign Contribution (Regulation) Act, 2010

Foreign Direct Investments – Regulations & FDI Policy

External Commercial Borrowings (ECB)

Part II: Competition Law

Competition Act, 2002

Part III: Business & Commercial Laws

Property Law

Consumer Protection

Business Laws

Anti-Corruption Laws

Financial and Strategic Management

Part I: Financial Management

Capital Budgeting

Nature and Scope of Financial Management

Sources of raising long-term finance and Cost of Capital

Dividend Policy

Working Capital

Security Analysis

Project Finance

Portfolio Management

Capital Structure

Part II: Strategic Management

Introduction to Management

Introduction to Strategic Management

Business Policy and Formulation of Functional Strategy

Strategic Implementation and Control

Strategic Analysis and Planning

Analysing Strategic Edge