CS Executive Exam June 2025: Exam Date (Out), Syllabus & Pattern, Preparation Tips

Company law: Unit 01

• Introduction to company law: Jurisprudence of company law; meaning, nature, features of a company; judicial acceptance of the company as a separate legal entity; concept of corporate veil, applicability of companies act; definitions and key concepts
• Shares and share capital: Meaning and types of capital; concept of issue and allotment; issue of share certificates; further issue of share capital; issue of shares on private and preferential basis; rights issue and bonus shares
• Shares and share capital: Sweat equity shares and ESOPs; issue and redemption of preference shares; transfer and transmission of securities; buyback of securities; dematerialization and re-materialization of shares; reduction of share capital
• Members and shareholders: How to become a member; register of members; declaration of beneficial interest; rectification of register of members; rights of members; variation of shareholders’ rights; shareholders democracy; shareholder agreement
• Members and shareholders: Subscription agreements; veto powers
• Debt instruments: Issue and redemption of debentures and bonds; creation of security; debenture redemption reserve; debenture trust deed; conversion of debentures into shares; overview of company deposits
• Charges: Creation of charges; registration, modification and satisfaction of charges; register of charges; inspection of charges; punishment for contravention; rectification by central government in register of charges
• Distribution of profits: Profit and ascertainment of divisible profits; declaration and payment of dividend; unpaid dividend account; investor education and protection fund; right to dividend; rights shares and bonus shares to be held in abeyance
• Corporate social responsibility: Applicability of CSR; types of CSR activities; CSR committee and expenditure; net profit for CSR; reporting requirements
• Accounts, audit, and auditors: Books of accounts; financial statements; national financial reporting authority; auditors-appointment, resignation and procedure relating to removal, qualification and disqualification; rights, duties and liabilities
• Accounts, audit, and auditors: Audit and auditor’s report; cost audit; secretarial audit; special audit; internal audit
• Transparency and disclosures: Board’s report; annual return; annual report; website disclosures; policies
• An overview of inter-corporate loans, investments, guarantees and security, related party transactions
• Registers and records: Maintenance and disposal
• An overview of corporate reorganization: Introduction of compromises, arrangement and amalgamation, oppression and mismanagement, liquidation and winding-up; overview of registered valuers; registration offices and fees
• Introduction to MCA 21 and filing in XBRL
• Global trends and developments in company law

Company law: Unit 02

• Board constitution and its powers: Board composition; restriction and powers of board; board committees-audit committee, nomination and remuneration committee, stakeholder relationship committee and other committees
• Directors: DIN requirement, types of directors; appointment/ reappointment, disqualifications, vacation of office, retirement, resignation and removal, and duties of directors; rights of directors; loans to directors; disclosure of interest
• Key managerial personnel (KMP’s) and their remuneration: Appointment of key managerial personnel; managing and whole-time directors, manager, chief executive officer and chief financial officer; company secretary-appointment, role and responsibilities
• Key managerial personnel (KMP’s) and their remuneration: Company secretary-company secretary as a key managerial personnel; functions of company secretary; officer who is in default; remuneration of managerial personnel
• Meetings of board and its committees: Frequency, convening and proceedings of board and committee meetings; agenda management; management information system; meeting management; resolution by circulation; types of resolutions; secretarial standard-1
• Meetings of board and its committees: Duties of company secretaries before, during and after board/ committee meeting
• General meetings: Annual general meeting; extraordinary general meetings; other general meetings; types of resolutions; notice, quorum, poll, chairman, proxy; meeting and agenda; process of conducting meeting; voting and its types-vote on show of hands
• General meetings: Voting and its types-poll, e-voting, postal ballot; circulation of members’ resolutions etc; signing and inspection of minutes; secretarial standard-2; duties of company secretaries before, during and after general meeting
• Virtual meetings: Technological advancement in conduct of board committee and general meetings; e-AGM

Company law: Unit 03

• Legal framework governing company secretaries: The company secretaries act, 1980 along with rules and regulations; disciplinary mechanism and penalties for professional misconduct; ethics in profession, professional liabilities
• Secretarial standards board: Secretarial standards board of ICSI; process of making secretarial standards; need and scope of secretarial standards
• Mega firms: Concept of mega firms; benefits of mega firms, eligibility criteria for partner, agreement between partners; management of firm; collective multidisciplinary expertise; public relation and brand building

Setting up of business entities and closure: Unit 01

• Choice of business organization: Key features of various structures and issues in choosing between business structures including identification of location; tax implications etc
• Company: Private company; public company; one person company; nidhi company; producer company; foreign company-liaison offices; branch office and project office; formation and registration
• Charter documents of companies: Memorandum of association and articles of association; doctrine of ultra-vires; doctrine of indoor management; doctrine of constructive notice; incorporation contracts; alteration in MOA and AOA-change of name
• Charter documents of companies: Alteration in MOA and AOA-registered office address; objects clause; alteration in share capital and alteration in articles of association
• Legal status of registered companies: Small company; holding company; subsidiary company and associate company; inactive company; dormant company; government company
• Limited liability partnership: Concept of LLP; formation and registration; LLP agreement; alteration in LLP agreement; annual and event based compliances
• Other forms of business organizations: Partnership; Hindu undivided family; sole proprietorship; multi state co-operative society; formation; partnership agreement and its registration
• Institutions not for profit and NGOs: Section 8 company; trust and society-formation and registration
• Financial services organization: NBFCs; housing finance company; asset reconstruction company; micro finance institutions (MFIs); nidhi companies; payment banks; registration
• Start-ups: Start-up India policy; registration process; benefits under the companies act and other government policies; different types of capital-seed capital; venture capital; private equity; angel investor; mudra bank
• Joint ventures; special purpose vehicles: Purpose and process
• Setting up of business outside India: Issues in choosing location; structure and the processes involved
• Conversion of existing business entity: Conversion of private company into public company and vice versa; conversion of section 8 company into other kind of company; conversion of company into LLP and vice versa
• Conversion of existing business entity: Conversion of OPC to other type of company and vice versa; company authorised to be registered under the act (Part XXI companies); and other types of conversion

Setting up of business entities and closure: Unit 02

• Various initial registrations and licenses: Mandatory registration-PAN; TAN; GST registration; shops and establishments; SSI/ MSME; additional registration/ license-ESI/ PF; FCRA; pollution; other registration as per requirement of sector; IE code
• Various initial registrations and licenses: Drug license; FSSAI; trademark; copyright; patent; design; RBI; banking; IRDA; telecom; I and B; MSME registration; udyog aadhar memorandum; industrial license
• Various initial registrations and licenses: Industrial entrepreneurs memorandum (IEM); state level approval from the respective state industrial department
• Maintenance of registers and records: Register and records required to be maintained by an enterprise
• Identifying laws applicable to various industries and their initial compliances: Compliance of industry specific laws applicable to an entity at the time of setting up of the enterprise
• Intellectual property laws (provisions applicable for setting up of business): Copyright act; 1957; patents act; 1970; trade mark act; 1999; geographical indication of goods (registration and protection) act; 1999; designs act; 2000
• Compliances under labour laws (provisions applicable for setting up of business): Factories act; 1948; minimum wages act; 1948; payment of wages act; 1936; equal remuneration act; 1976; employees’ state insurance act; 1948
• Compliances under labour laws (provisions applicable for setting up of business): Employees’ provident funds and miscellaneous provisions act; 1952; payment of bonus act; 1965; Payment of gratuity act; 1972; employees compensation act; 1923
• Compliances under labour laws (provisions applicable for setting up of business): Contract labour (regulation and abolition) act; 1970; industrial disputes act; 1947; trade unions act; 1926; maternity relief act; 1961
• Compliances under labour laws (provisions applicable for setting up of business): Child and adolescent labour (prohibition and regulation) act; 1986; persons with disabilities (equal opportunities; protection of rights and full participation) act, 1995
• Compliances under labour laws (provisions applicable for setting up of business): Prevention of sexual harassment of women at workplace (prevention; prohibition and redressal) act; 2013
• Compliances relating to environmental laws (provisions applicable for setting up of business): Water (prevention and control of pollution) act; 1974; air (prevention and control of pollution) act; 1981; environment protection act; 1986
• Compliances relating to environmental laws (provisions applicable for setting up of business): Public liability insurance act; 1991; national green tribunal act; 2010

Setting up of business entities and closure: Unit 03

• Dormant company: Obtaining dormant status and dormant to active status
• Strike off and restoration of name of the company and LLP
• Insolvency resolution process; liquidation and winding-up: An overview

Tax laws: Unit 01

• Direct taxes at a glance: Background of taxation system in India; vital statistics; layout; administration
• Basic concepts of income tax: An overview of finance bill; important definitions under income tax act, 1961; distinction between capital and revenue receipts and expenditure; residential status and basis of charge; scope of total income; tax rates
• Incomes which do not form part of total income: Incomes not included in total income; tax holidays
• Computation of income under various heads: Income from salary; income from house property; profit and gains of business or profession; capital gains; income from other sources; fair market value
• Clubbing provisions and set off and/ or carry forward of losses: Income of other persons included in assessee’s total income; aggregation of income; set off and/ or carry forward of losses
• Deductions from gross total income and rebate and relief: Deductions in respect of certain payments; specific deductions in respect of certain income; deductions in respect for donations for expenditure under CSR activities; rebates and reliefs
• Computation of total income and tax liability of various entities: Individual; Hindu undivided family ‘HUF’; alternate minimum tax (AMT); partnership firm/ LLP; co-operative societies; association of person ‘AOP’ and body of individual ‘BOI'
• Computation of total income and tax liability of various entities: Political parties; electoral trusts; exempt organization-registration u/s 12A/ 12AA
• Classification and tax incidence on companies: Computation of taxable income and tax liability of company; dividend distribution tax; minimum alternate tax ‘MAT’; other special provisions relating to companies; equalization levy
• Procedural compliance: Permanent account number ‘PAN’/ tax collection account number ‘TAN’; tax deduction at source ‘TDS’ and tax collection at source ‘TCS’; advance tax and self assessment tax ‘SAT’; returns, signatures, e-filing
• Procedural compliance: Fee and interest for default in furnishing return of income; collection, recovery of tax, refunds
• Assessment, appeals, and revision: Assessment; types of assessment; appeals; revisions; search, seizure, penalty and offences

Tax laws: Unit 02

• Concept of indirect taxes at a glance: Background; constitutional powers of taxation; indirect taxes in India-an overview; pre-GST tax structure and deficiencies; administration of indirect taxation in India; existing tax structure
• Basics of goods and services tax ‘GST’: Basics concept and overview of GST; constitutional framework of GST; GST model-CGST/ IGST/ SGST/ UTGST; taxable event; concept of supply including composite and mixed supply; levy and collection of CGST and IGST
• Basics of goods and services tax ‘GST’: Composition scheme and reverse charge; exemptions under GST
• Concept of time, value, and place of taxable supply: Basic concepts of time and value of taxable supply; basics concept of place of taxable supply
• Input tax credit and computation of GST liability-overview
• Procedural compliance under GST: Registration; tax invoice, debit and credit note, account and record, electronic way bill; return, payment of tax, refund procedures; audit
• Basic overview on integrated goods and service tax (IGST), union territory goods and service tax (UTGST), and GST compensation to states

Tax laws: Unit 03

• Overview of customs act: Overview of customs law; levy and collection of customs duties; types of custom duties; classification and valuation of import and export goods; exemption; officers of customs; administration of customs law
• Overview of customs act: Import and export procedures; transportation, and warehousing; duty drawback; demand and recovery; confiscation of goods and conveyances; refund

Corporate and management accounting: Unit 01

• Introduction to financial accounting
• Introduction to corporate accounting: Records of accounts to be maintained by a company
• Accounting for share capital: Issue of shares; forfeiture and re-issue of shares, accounting treatment of premium, buyback of shares; redemption and conversion; capital redemption reserve, bonus shares; rights issue, ESOPs, ESPS
• Accounting for share capital: Sweat equity shares and underwriting; book building
• Accounting for debentures: Accounting treatment, debenture redemption reserve, redemption of debentures and conversion of debentures into shares
• Accounting for debentures: Deferred tax
• Related aspects of company accounts: Accounting for ESOP, buy-back, equity shares with differential rights, underwriting and debentures
• Financial statements interpretation: Preparation and presentation of financial statements; quarterly, half-yearly and annual financial statement pursuant to listing regulations; depreciation provisions and reserves
• Financial statements interpretation: Determination of managerial remuneration; corporate social responsibility spend, various disclosures under the companies act, 2013, LODR and applicable accounting standards; related party and segment reporting
• Financial statements interpretation: Audit queries; how to read and interpret financial statements
• Consolidation of accounts as per companies act, 2013: Holding company, subsidiary companies, associate companies and joint venture; accounting treatment and disclosures
• Corporate financial reporting: Requirements of corporate reporting; recent trends in financial reporting
• Cash flow statements: Preparation and their analysis
• Accounting standards (AS): Applicability, interpretation, scope and compliance; international financial reporting standards; overview of AS, AS vs. Ind AS vs. IFRS
• National and international accounting authorities
• Adoption, convergence and interpretation of international financial reporting standards (IFRS) and accounting standards in India

Corporate and management accounting: Unit 02

• An overview of cost: Importance and relevance of cost accounting; material cost, labour cost, direct expenses and overheads, cost sheet
• Cost accounting records and cost audit under companies act, 2013
• Budget, budgeting, and budgetary control: Preparation of various types of budgets; budgetary control system; zero based budgeting; performance budgeting
• Ratio analysis: Financial analysis through ratios
• Management reporting (management information systems)
• Decision making tools: Marginal costing; transfer pricing
• Valuation principles and framework: Conceptual framework of valuation, valuation rules; valuation of securities or financial assets; approaches of valuation-assets approach, income approach; market approach; registered valuer; IND AS valuation
• Valuation of shares, business, and intangible assets: Regulatory valuations; companies act; insolvency and bankruptcy code; income tax act; SEBI law; FEMA and RBI guidelines
• Accounting for share based payments (IndAS 102)
• Business and intangible assets
• Methods of valuation: Net assets valuation: Relative valuation (comparable companies/ transactions); discounted cash flow valuation; other methods

Securities laws and capital markets: Unit 01

• Securities contracts (regulations) act 1956: Objectives of the SCR act, rules and regulations made there under; important definitions; recognized stock exchange, clearing corporation; public issue and listing of securities
• Securities contracts (regulations) act 1957: Rules relating to public issue and listing of securities under securities contracts (regulation) rules, 1957
• Securities and exchange board of India act, 1992: Objective; powers and functions of SEBI: securities appellate tribunal; penalties and appeals
• Depositories act, 1996: Depository system in India; role and functions of depositories; depository participants; admission of securities; dematerialization and rematerialisation; depository process; inspection and penalties
• Depositories act, 1996: Internal audit and concurrent audit of depository participants
• 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: Conditions of buy-back; buy back methods: Tender offer, open market (book building and stock exchange); general obligations; penalties
• SEBI (delisting of equity shares) regulations, 2009: Delisting of equity shares; voluntary delisting; exit opportunity; compulsory delisting.
• An overview of SEBI (share based employee benefits) regulations, 2014
• An overview of SEBI (issue of sweat equity) regulations, 2002
• EBI (prohibition of insider trading) regulations, 2015
• Mutual funds: Types of mutual funds and schemes; key players in mutual funds: sponsor, asset management company, trustee, unit holder, evaluating performance of mutual funds-net asset value, expense ratio, holding period return
• Collective investment schemes: Regulatory framework; restrictions on business activities; submission of information and documents; trustees and their obligations
• SEBI (ombudsman) regulations, 2003: Procedure for redressal of grievances; implementation of the award; display of the particulars of the ombudsman, SCORES, SEBI (informal guidance) scheme, 2003

Securities laws and capital markets: Unit 02

• Structure of capital market: (i) Primary market-(a) capital market investment institutions-domestic financial institutions (DFI), qualified institutional buyers (QIB), foreign portfolio investors (FPI), private equity, angel funds, HNIs, venture capital
• Structure of capital market: (i) Primary market-(a) capital market investment institutions-pension funds, alternative investment funds. (b) Capital market instruments-equities, preference shares, shares with differential voting rights, corporate debt
• Structure of capital market: (i) Primary market-(b) Capital market instruments-non-convertible debentures (NCD), partly, fully, and optionally convertible debentures, bonds, foreign currency convertible bonds (FCCB)
• Structure of capital market: (i) Primary market-(b) Capital market instruments-foreign currency exchangeable bonds (FCEB), Indian depository receipts (IDR), derivatives, warrants. (c) Aspects of primary market-book building, ASBA, green shoe option
• Structure of capital market: (ii) Secondary market-development of stock market in India; stock market and its operations, trading mechanism, block and bulk deals, grouping, basis of sensex, nifty; suspension and penalties; surveillance mechanism
• Structure of capital market: (ii) Secondary market-risk management in secondary market, impact of various policies on stock markets such as credit policy of RBI, fed policy, inflation index, CPI, WPI, etc
• Securities market intermediaries: Primary market and secondary market intermediaries-role and functions, merchant bankers, stock brokers, syndicate members, registrars and transfer agents, underwriters, bankers to an issue, portfolio managers
• Securities market intermediaries: Primary market and secondary market intermediaries-debenture trustees, investment advisers, research analysts, market makers, credit rating agencies; internal audit of intermediaries by company secretary in practice

Economic, business, and commercial laws: Unit 01

• Reserve Bank of India act, 1934: Central banking functions; monetary policy; penalties
• Foreign exchange management act, 1999: Introduction
• Foreign exchange transactions and compliances: Current and capital account transactions; acquisition and transfer of immovable property in India and abroad; realization and repatriation of foreign exchange; brief information of other FEMA regulations
• Foreign contribution (regulation) act, 2010: Introduction and object, eligible contributor, eligible receiver, registration, offences, and penalties
• Foreign direct investments-regulations and FDI policy: Automatic and approval route of FDI; setting up of subsidiary/ joint venture/ liaison office/ branch office by non-residents; foreign portfolio investments
• Overseas direct investment: ODI policy, foreign currency remittances, setting up of subsidiary/ joint venture/ branch office
• Liberalized remittance scheme: Investment outside India by Indian residents
• External commercial borrowings (ECB): An overview
• Foreign trade policy and procedure: Merchandise exports from India scheme (MEIS); service exports from India scheme (SEIS); duty exemption/ remission schemes; export oriented units (EOUS); electronics hardware technology parks (EHTPS)
• Foreign trade policy and procedure: Software technology parks (STPS). Bio-technology parks (BTPS). Imports and related policies
• Non banking finance companies(NBFCs): Definition; types; requirement of registration as NBFC and exemptions from registration as NBFC; micro finance institutions, activities of NBFCs; compliances by the NBFCs and requirements of approvals of RBI
• Non banking finance companies(NBFCs): Deposit accepting and non-deposit accepting NBFCs; deemed NBFC; core investment company and systemically important core investment companies; peer to peer lending; defaults, adjudication, prosecutions and penalties
• Special economic zones act, 2005: Establishment of special economic zones; approval and authorization to operate SEZ; setting up of unit; special economic zone authority

Economic, business, and commercial laws: Unit 02

• Competition act, 2002: Competition policy; anti-competitive agreements; abuse of dominant position; overview of combination and regulation of combinations; competition advocacy; competition commission of India; appellate tribunal

Economic, business, and commercial laws: Unit 03

• Consumer protection act, 1986: Consumer protection in India; rights of consumers; consumer dispute redressal forums; nature and scope of remedies
• Essential commodities act, 1955: Essential commodities; powers of central government; authorities responsible to administer the act; delegation of powers; nature of order passed under the act; seizure and confiscation of essential commodities
• Essential commodities act, 1955: Offences by companies
• Legal metrology act, 2009: Standard weights and measures; power of inspection, seizure; declarations on pre-packaged commodities; offences and penalties

Economic, business, and commercial laws: Unit 04

• Transfer of property act, 1882: Types of properties; properties which cannot be transferred; rule against perpetuities; Lis pendens; provisions relating to sale; mortgage, charge, lease, gift and actionable claim; specific performance
• Real estate (regulation and development) act, 2016: Registration of real estate project; real estate agents; real estate regulatory authority; central advisory council; the real estate appellate tribunal; offences, penalties and adjudication
• Real estate (regulation and development) act, 2016: Specimen agreement for sale between the promoter and the allottee; due diligence reporting

Economic, business, and commercial laws: Unit 05

• Benami transaction prohibitions (act): Benami property; benami transaction, prohibition of benami transaction; authority, adjudication of benami property
• Prevention of money laundering: problem and adverse effect of money laundering; methods of money laundering; offence of money laundering; attachment, adjudication and confiscation

Economic, business, and commercial laws: Unit 06

• Indian contracts act, 1872: Essential elements of a valid contract; indemnity and guarantee; bailment and pledge; law of agency; e-contract; landmark judgments
• Specific relief act, 1963: Specific reliefs and defense; specific performance and defense; unenforceable contracts; rescission of contracts; cancellation of instruments; declaratory decrees; preventive reliefs
• Sale of goods act, 1930: Essentials of a contract of sale; sale distinguished from agreement to sell, bailment, contract for work and labour and hire-purchase; conditions and warranties; doctrine of caveat emptor; performance of the contract of sale
• Sale of goods act, 1930: Landmark judgments
• Partnership act, 1932: Rights and liabilities of partners; registration of firms; dissolution of firms and partnership; landmark judgements
• Negotiable instrument act, 1881: Negotiable instruments and parties; material alteration; crossing and bouncing of cheques; dishonour of cheques and its remedies; presumption of law as to negotiable instruments; landmark judgments

Financial and strategic management: Unit 01

• Nature, scope, and objectives of financial management: Risk-return and value of the firm; objectives of the firm; profit maximisation vs. wealth maximisation; emerging roles of finance managers
• Capital budgeting: Compounding and discounting techniques-concepts of annuity and perpetuity; capital budgeting process; techniques of capital budgeting-discounted and non-discounted cash flow methods; capital rationing
• Capital budgeting: Risk evaluation and sensitivity analysis
• Capital structure: Introduction-meaning and significance; optimal capital structure; determinants of capital structure; theories of capital structure; EBIT-EPS analysis; EBITDA analysis; risk and leverage; effects of leverage on shareholders’ returns
• Sources of raising long-term finance and cost of capital: Sources, meaning, factors affecting cost of capital; methods for calculating cost of capital; weighted average cost of capital (WACC); marginal cost of capital
• Project finance: Project planning-preparation of project report, project appraisal under normal inflationary and deflationary conditions; project appraisal by financial institutions-lending policies and appraisal norms by financial institutions and banks
• Project finance: Project review and control; social cost and benefit analysis of project. Term loans from financial institutions and banks; lease and hire purchase finance; venture capital funds; private equity
• Project finance: International finance and syndication of loans, deferred payment arrangements. Corporate taxation and its impact on corporate financing; financing cost escalation
• Dividend policy: Introduction-types; determinants and constraints of dividend policy; forms of dividend; different dividend theories
• Working capital: Meaning, types, determinants and assessment of working capital requirements, negative working capital; operating cycle concept and applications of quantitative techniques; management of working capital-cash receivables inventories
• Working capital: Financing of working capital; banking norms and macro aspects; factoring and forfaiting
• Security analysis: Measuring of systematic and unsystematic risk; fundamental analysis (economic, industry, and company); technical analysis and efficient market hypothesis
• Portfolio management: Meaning, objectives; portfolio theory-traditional approach; markowitz portfolio theory; modern approach-CAPM model; economic value added; sharpe single and multi index model; risk adjusted measure of performance

Financial and strategic management: Unit 02

• Introduction to management: An overview of functions of management
• Introduction to strategic management: An overview-meaning and process; strategic leadership; functions and importance for professionals like company secretaries; environmental influences of business-characteristics and components of business environment
• Introduction to strategic management: Environmental influences of business-factors of micro and macro environment of business; competitive environment and porter’s five force model
• Business policy and formulation of functional strategy: Introduction to business policy; framework of strategic management; strategic decision model; vision; mission; objectives and goals; strategic levels of the organization
• Business policy and formulation of functional strategy: Formulation of functional strategy-formulation of financial; marketing; production; human resource and logistics strategies
• Strategic analysis and planning: Situational analysis, strategic choices-SWOT and TOWS analysis; PERT (programme evaluation review technique) and CP (critical path method); portfolio analysis-boston consulting group (BCG) growth-share matrix
• Strategic analysis and planning: Ansoff’s product growth matrix, ADL matrix and general electric (GE) model; strategic planning; strategic alternatives-glueck and jauch and michael porter’s generic strategies
• Strategic implementation and control: Issues in strategy implementation; various organizational structures and strategy implementation; leadership and its forms; strategic change and control
• Analysing strategic edge: Introduction to business process reengineering; concept of benchmarking; introduction to total quality management and six sigma