Intermediate

Intermediate

Knowing is not enough, we must apply willing is not enough, we must do..!
No. Topics 40% 80% 100(A)% 100(B)%
Test 1
1 Preparation of Financial Statements
2 Cash Flow Statements
3 Profit Prior Incorporation
4 Investment Accounting
5 Insurance Claims for Loss of Stock & Profit
6 Hire Purchase & Instalment of Sale
7 Accounting Standards AS 1,2,3,10
8 Process of Formulation of Accounting Policy
Test 2
1 DEPARTMENTAL ACCOUNTS
2 ACCOUNTING FOR BRANCHES INCLUDING FOREIGN BRANCHES
3 ACCOUNTING FOR INCOMPLETE RECORDS
4 COMPANY ACCOUNTS: MANAGERIAL REMUNERATION & ACCOUNTING FOR BOUNS ISSUE.
5 ACCOUNTING STANDARDS AS 11,12,13,16
6 4) FRAMWORK FOR PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS
No. Topics 40% 80% 100(A)% 100(B)%
Test 1
1 COMPANY LAWS: PRELIMINERY
2 INCORPORATION OF COMPANIES AND MATTERS INCIDENTAL
3 PROSPECTUS AND ALLOTMENT OF SECURITIES
4 4) SHARE CAPITAL AND DEBENTURE
5 OTHER LAWS - INDIAN CONTARCT ACT 1872.
6 NEGOTIABLE INSTRUMENTS ACT, 1881
Test 2
1 COMPANY LAW: ACCEPTANCE OF DEPOSITS
2 REGISTRATION OF CHARGES
3 MANAGEMENT & ADMINISTRATION
4 DECLARATION OF DIVIDEND
5 ACCOUNTS OF COMPANIES
6 AUDIT & AUDITORS
7 OTHER LAWS- GENERAL CLAUSES ACT 1897.
8 INTERPRETATION OF STATUTES
No. Topics 40% 80% 100(A)% 100(B)%
Test 1
1 INTRODUCTION TO COST & MANAGEMENT ACCOUNTING
2 ELEMENTS OF COST & PREPARATION OF COST SHEETS.
3 MATERIAL COST
4 EMPLOYEE COST
5 OVERHEADS
6 ACTIVITY BASED COSTING (ABC)
7 MARGINAL COSTING
Test 2
1 RECORDING & ACCOUNTING OF COSTS.
2 PROCESS COSTING
3 OPERATING COSTING
4 JOB & BATCH COSTING
5 OUTPUT/UNIT COSTING
6 CONTRACT COSTING
7 STANDARD COSTING
8 BUDGET & BUDGETARY CONTROL
No. Topics 40% 80% 100(A)% 100(B)%
Test 1
1 DT: INTRODUCTION
2 RESIDENTIAL STATUS & SCOPE OF INCOME
3 INCOME WHICH DO NOT PART OF TOTAL INCOME
4 INCOME FROM SALARIES
5 INCOME FROM HOUSE PROPERTY.
6 INCOME OF OTHER PERSON INCLUDED IN TOTAL INCOME (CLUBBING)
7 DEDUCTION FROM GROSS TOTAL INCOME (SEC 80)
8 SET OFF AND CARRY FORWARD OF LOSSES
9 PRINCIPAL OF INDIRECT TAXES
10 INTRODUCTION OF GST LAWS
11 CONCEPT OF SUPPLY
12 CHARGE OF TAX INCLUDING REVERSE CHARGE.
13 COMPOSITION LEVY.
14 EXEMPTION FROM TAX
15 TIME OF SUPPLY.
Test 2
1 Profits and gain business & profession
2 Capital gain
3 Other source
4 Income to be considered while computing total income
5 Procedure and computation of tax liability of individual
6 Advance tax
7 TDS-TCS
8 Income tax return and self assessment
9 Value of supply
10 Input tax credit
11 Registration
12 Tax invoice debit note & credit note
13 Return
14 Payment of tax
No. Topics 40% 80% 100(A)% 100(B)%
Test 1
1 ACCOUNTING FOR EMPLOYEE STOCK OPTION PLAN
2 EQUITY SHARE WITH DIFFERENTIAL RIGHTS
3 BUY BACK OF SHARES.
4 LIQUIDATION OF COMPANIES
5 ISSUES OF PARTNERSHIP. (DISSOLUTION & AMALGAMATION)
6 ACCOUNTING STANDARDS AS 4,5,7,9,17,18
Test 2
1 AMALGAMATION & RECONSTRUCTION (CONVERSION OF FIRM TO COMPANY)
2 CONSOLIDATED FINANCIAL STATEMENTS.
3 ACCOUNTING STANDARDS AS 19,20,22,24,26,29
No. Topics 40% 80% 100(A)% 100(B)%
Test 1
1 NATURE OBJECTIVE AND SCOPE OF AUDIT
2 Audit Strategy, Audit Planning and Audit Programme
3 Audit Documentation and Audit Evidence
4 The company Audit
5 Audit Report (CARO)
Test 2
1 Risk Assessment and Internal Control:
2 Fraud and Responsibilities of the Auditor in this Regard:
3 Audit in an Automated Environment
4 Audit Sampling
5 Analytical Procedures
6 Audit of Items of Financial Statements
7 Audit of Banks
8 Audit of Different Types of Entities
9 STANDARDS ON AUDITING: SA 240.320.315.240.530.520.700.705.706.710.570.
No. Topics 40% 80% 100(A)% 100(B)%
Test 1
1 AUTOMATED BUSINESS PROCESSES
2 FINANCIAL AND ACCOUNTING SYSTEMS
3 CORE BANKING SYSTEMS
4 SM:Introduction to Strategic Management
5 SM: Dynamics of Competitive Strategy
6 SM: Business Level Strategies
7 SM: Corporate Level Strategies
Test 2
1 Information Systems and its Components
2 E-Commerce, M-Commerce and Emerging Technologies
3 SM: Strategic Management Process
4 Functional Level Strategies
5 Organisation and Strategic Leadership
6 Strategy Implementation and Control
No. Topics 40% 80% 100(A)% 100(B)%
Test 1
1 FM: Financial Management and Financial Analysis (Ratio Analysis)
2 Capital Structure Decisions
3 ECO: Determination of National Income
4 ECO: The Money Market
5 Source of Finance
6 Cost of Capital
7 Leverages
Test 2
1 FM: Capital Investment and Dividend Decisions
2 Management of Working Capital
3 ECO: Public Finance
4 ECO: International Trade