CMA Exams (Foundation/Inter/Final)

• Introduction

  2 of 4 topics

  • Sources of Law
  • Legislative Process in India

• Indian Contracts Act, 1872

  2 of 10 topics

  • Essential Elements of a Contract, Offer and Acceptance
  • Void and Voidable Agreements, No Consideration No Contract

• Sale of Goods Act, 1930

  2 of 6 topics

  • Definition
  • Transfer of Ownership

• Negotiable Instruments Act, 1881

  2 of 5 topics

  • Characteristics of Negotiable Instruments
  • Definitions of Promissory Note, Bill of Exchange and Cheque

• Business Communication

  2 of 19 topics

  • Introduction to Business Communication
  • Features of Effective Business Communication

Showing 10 of 44 topics in this subject.Show all 44 topics →

• Accounting Fundamentals

  2 of 10 topics

  • Understanding of Four Frameworks of Accounting (Conceptual, Legal, Institutional and Regulatory) and Forms of Organization
  • Accounting Principles, Concepts and Conventions

• Accounting for Special Transactions

  2 of 3 topics

  • Consignment
  • Joint Venture

• Preparation of Final Accounts

  2 of 6 topics

  • Preparation of Financial Statements of Sole Proprietorship
  • Income Statement, Balance Sheet

• Fundamentals of Cost Accounting

  2 of 5 topics

  • Meaning, Definition, Significance of Cost Accounting, its Relationship with Financial Accounting
  • Application of Cost Accounting for Business Decisions

Showing 8 of 24 topics in this subject.Show all 24 topics →

• Arithmetic

  2 of 4 topics

  • Ratios, Variations and Proportions
  • Time Value of Money and Annuity – Simple and Compound Interest

• Algebra

  2 of 4 topics

  • Set Theory, including Venn Diagram
  • Indices and Logarithms (Basic Concepts)

• Calculus - Application in Business

  2 of 3 topics

  • Concept of Calculus and its Application in Business
  • Revenue and Cost Function

• Statistical Representation of Data

  2 of 3 topics

  • Diagrammatic Representation of Data
  • Frequency Distribution

• Measures of Central Tendency and Dispersion

  2 of 5 topics

  • Mean, Median, Mode, Mean Deviation
  • Range, Quartiles and Quartile Deviation

• Correlation and Regression

  2 of 3 topics

  • Scatter Diagram
  • Karl Pearson’s Co-efficient of Correlation

• Probability

  2 topics

  • Concepts and Terminologies
  • Primary applications of Probability Theorems

• Index Numbers and Time Series

  2 topics

  • Uses of Index Numbers, Methods of Construction of Index Number
  • Components of Time Series and Calculation of Trend by Moving Average Method

Showing 16 of 26 topics in this subject.Show all 26 topics →

• Basic Concepts

  2 of 6 topics

  • The Fundamentals of Economics
  • Utility, Wealth, Production

• Forms of Market

  2 topics

  • Pricing of Products and Services in Various Forms of Markets – Perfect Competition, Duopoly, Oligopoly, Monopoly, Monopolistic Competition
  • Price Discrimination

• Money and Banking

  2 of 4 topics

  • Money - Types, Features and Functions
  • Banking - Definition, Functions, Utility, Principles

• Economic and Business Environment

  2 topics

  • PESTEL (Political, Economic, Societal, Technological and Legal) Analysis
  • Emerging Dimensions of VUCAFU (Volatility, Uncertainty, Complexity, Ambiguity, Fear of Unknown and Unprecedentedness)

• Fundamentals of Management

  2 of 7 topics

  • Introduction to Management
  • Stewardship Theory and Agency Theory of Management

Showing 10 of 21 topics in this subject.Show all 21 topics →

• Introduction to Law and Legal System in India

  2 of 7 topics

  • Introduction to the Constitution of India
  • Fundamental Rights

• Indian Contracts Act, 1872

  2 of 13 topics

  • Essential Elements of a Contract, Offer and Acceptance
  • Void and Voidable Agreements

• Sale of Goods Act, 1930

  2 of 6 topics

  • Essential Conditions of a Contract of Sale
  • Transfer of Ownership

• Negotiable Instruments Act, 1881

  2 of 5 topics

  • Definition and Features of Negotiable Instrument
  • Crossing, Endorsement and Material Alteration

• Indian Partnership Act, 1932

  2 of 3 topics

  • Nature of Partnership
  • Rights and Liabilities of Partners

• Limited Liability Partnership Act, 2008

  2 topics

  • Concept, Formation, Membership, Functioning
  • Dissolution

• Factories Act, 1948

  0 topics

• Payment of Gratuity Act, 1972

  0 topics

• Employees Provident Fund and Miscellaneous Provisions Act, 1952

  0 topics

• Employees State Insurance Act, 1948

  0 topics

• The Code on Wages, 2019

  0 topics

• Companies Act, 2013

  2 of 6 topics

  • Company Types, Promotion, Formation and Related Procedures (Sec 1 to Sec 122 of Companies Act, 2013)
  • Director - Role, Responsibilities, Qualification, Disqualification, Appointment, Retirement, Resignation, Removal, Remuneration and Powers, Directors Identification Number

• Business Ethics and Emotional Intelligence

  2 of 10 topics

  • Ethics – Meaning, Importance and Nature
  • The “Seven Principles of Public Life” – Selflessness, Integrity, Objectivity, Accountability, Openness, Honesty and Leadership

Showing 16 of 52 topics in this subject.Show all 52 topics →

• Accounting Fundamentals

  2 of 11 topics

  • Four Frameworks of Accounting (Conceptual, Legal, Institutional and Regulatory)
  • Accounting Principles, Concepts and Conventions

• Bills of Exchange, Consignment, Joint Venture

  0 topics

• Preparation of Final Accounts of Commercial Organisations, Not-for-Profit Organisations and from Incomplete Records

  2 of 8 topics

  • Preparation of Financial Statements of Commercial Organisations (other than Corporate Form of Organisation)
  • Income Statement

• Partnership Accounting

  2 of 8 topics

  • Admission of Partner
  • Retirement of Partner

• Lease Accounting

  0 topics

• Branch (including Foreign Branch) and Departmental Accounts

  0 topics

• Insurance Claim for Loss of Stock and Loss of Profit

  0 topics

• Hire Purchase and Installment Sale Transactions

  0 topics

• Accounting Standards

  2 of 11 topics

  • Introduction to Accounting Standards
  • GAAP

Showing 8 of 38 topics in this subject.Show all 38 topics →

• Basics of Income Tax Act

  2 of 4 topics

  • Basic Concepts, Basis of Charge and Capital & Revenue Receipts
  • Residential Status and Scope of Total Income

• Heads of Income

  2 of 5 topics

  • Salaries
  • Income from House Property

• Total Income and Tax Liability of Individuals & HUF

  2 of 9 topics

  • Income of Other Person included in Assesses Total Income (Clubbing of Income)
  • Set off and Carry Forward of Losses

• Concept of Indirect Taxes

  2 of 4 topics

  • Concept and Features of Indirect Taxes
  • Difference between Direct and Indirect Taxes

• Goods and Services Tax (GST) Laws

  2 of 13 topics

  • Introduction to GST Law
  • Levy and Collection of CGST and IGST

• Customs Act

  2 of 4 topics

  • Customs Act-Basic Concepts and Definitions
  • Types of Duties

Showing 12 of 39 topics in this subject.Show all 39 topics →

• Introduction to Cost Accounting

  2 of 5 topics

  • Introduction
  • Important Cost Accounting Terms

• Cost Ascertainment – Elements of Cost

  2 of 20 topics

  • Material Costs
  • Procurement of Materials

• Cost Accounting Standards (CAS 1 to CAS 24)

  0 topics

• Cost Book Keeping

  2 of 3 topics

  • Cost Book - Keeping
  • Reconciliation of Costing and Financial Profit

• Methods of Costing

  2 of 5 topics

  • Job Costing
  • Batch Costing

• Cost Accounting Techniques

  2 of 14 topics

  • Marginal Costing
  • Concept of Marginal Cost and Marginal Costing

Showing 10 of 47 topics in this subject.Show all 47 topics →

• Introduction

  2 of 3 topics

  • Scope
  • Characteristics of Modern Operations Functions

• Operations Planning

  2 of 7 topics

  • Demand Forecasting
  • Capacity Planning

• Designing of Operational Systems and Control

  2 of 5 topics

  • Product Design
  • Process Design and Selection

• Application of Operation Research - Production Planning and Control

  2 of 10 topics

  • Introduction
  • Production Planning and Control

• Productivity Management and Quality Management

  2 of 8 topics

  • Measurement Techniques of Productivity Index
  • Productivity of Employee

• Project Management, Monitoring and Control

  2 of 5 topics

  • Project Planning
  • Project Life Cycle

• Economics of Maintenance and Spares Management

  2 of 5 topics

  • Breakdown Maintenance
  • Preventive Maintenance

• Introduction

  2 of 7 topics

  • Introduction to Strategy and Strategic Management
  • Alignment of Strategy with Vision, Mission and Culture

• Strategic Analysis and Strategic Planning

  2 of 6 topics

  • Analysis of Business Environment
  • PESTEL, Value Chain and Porter’s 5 Framework

• Formulation and Implementation of Strategy

  2 of 6 topics

  • Strategy Formulation - Production Strategy, Supply Chain Strategy, Marketing Strategy, Human Resource Strategy
  • Structuring of Organisation for Implementation of Strategy

• Digital Strategy

  2 of 4 topics

  • Introduction
  • Digital Transformation for Competitive Advantages

Showing 22 of 66 topics in this subject.Show all 66 topics →

• Accounting for Shares and Debentures

  2 of 3 topics

  • Issue of Shares, Forfeiture of Shares, Rights Issue, Bonus Issue, Sweat Equity Shares, Employee Stock Option and Stock Purchase Scheme, Buy-back of Shares
  • Redemption of Preference Shares, Issue and Redemption of Debentures

• Preparation of the Statement of Profit and Loss and Balance Sheet (As per Schedule III of Companies Act, 2013)

  2 of 3 topics

  • Statement of Profit and Loss (as per Division I of Schedule III)
  • Balance Sheet (as per Division I of Schedule III)

• Cash Flow Statement

  0 topics

• Accounts of Banking, Electricity and Insurance Companies

  0 topics

• Accounting Standards

  2 of 8 topics

  • Conceptual Framework
  • Specified Ind AS with Comparative Provisions under AS

• Basic Concepts of Auditing

  2 of 6 topics

  • Nature, Scope, Objectives and Significance of Auditing
  • Brief Introduction to Auditing Standards

• Provisions Relating to Audit under Companies Act, 2013

  2 of 7 topics

  • Statutory Audit – Auditor’s Eligibility, Qualifications, Disqualifications, Appointment, Resignation, Rotation, Remuneration, Removal, Rights and Duties, Liabilities, Branch Audit and Joint Audit, Role of Audit Committee
  • Cost Audit

• Auditing of Different Types of Undertakings

  2 of 6 topics

  • Audit of Educational Institutions
  • Audit of Healthcare Organisations

Showing 12 of 33 topics in this subject.Show all 33 topics →

• Fundamentals of Financial Management

  2 of 19 topics

  • Introduction to Financial Management
  • Fundamentals

• Institutions and Instruments in Financial Markets

  2 of 26 topics

  • Financial Institutions
  • Reserve Bank of India

• Tools for Financial Analyses

  2 of 5 topics

  • Comparative, Common-Size Financial Statements and Trend Analysis
  • Financial Ratio Analysis

• Sources of Finance and Cost of Capital

  2 of 6 topics

  • Sources of Finance
  • Long Term and Short Term

• Capital Budgeting

  2 of 5 topics

  • Introduction to Capital Budgeting
  • Identification of Cash Flows and Forecasting

• Working Capital Management

  2 of 17 topics

  • Introduction to Working Capital Management
  • Theoretical Underpinnings

• Financing Decisions of a Firm

  2 of 8 topics

  • Capital Structure and Capital Stacking
  • Collateral

• Introduction to Data Science for Business Decision-making

  2 of 7 topics

  • Meaning, Nature, Properties, Scope of Data
  • Types of Data in Finance and Costing

• Data Processing, Organisation, Cleaning and Validation

  2 of 4 topics

  • Development of Data Processing
  • Functions of Data Processing

• Data Presentation: Visualisation and Graphical Presentation

  2 of 5 topics

  • Data Visualisation of Financial and Non-financial Data
  • Objective and Function of Data Presentation

• Data Analysis and Modelling

  2 of 6 topics

  • Process, Development and Types of Data Analysis
  • Data Mining and Implementation of Data Analysis

Showing 22 of 108 topics in this subject.Show all 108 topics →

• Introduction to Management Accounting

  2 of 3 topics

  • Conceptual Understanding
  • Relationship between Management Accounting and Cost Accounting

• Activity Based Costing

  2 of 6 topics

  • Traditional Cost System
  • Definition and Meaning of Activity Based Costing (ABC)

• Marginal Costing

  2 of 6 topics

  • Concept
  • Cost-Volume-Profit Analysis

• Applications of Marginal Costing in Short Term Decision Making

  2 of 9 topics

  • Pricing Decision
  • Make or Buy decisions

• Transfer Pricing

  2 of 5 topics

  • Concept
  • Methods and Techniques

• Standard Costing and Variance analysis

  2 of 5 topics

  • Material and Labour Variances
  • Variable Overhead Variance

• Forecasting, Budgeting and Budgetary Control

  2 of 19 topics

  • Introduction
  • Rationale for Budgets

• Divisional Performance Measurement

  2 of 6 topics

  • Organizations with Multiple divisions, Benefits of Decentralization
  • DuPont Analysis

• Responsibility Accounting

  2 topics

  • Concept of Cost, Revenue, Profit and Responsibility Centres
  • Preparation of Responsibility Report

• Decision Theory

  2 of 4 topics

  • Decision Making under Certainty
  • Decisions Making under Risk

Showing 20 of 65 topics in this subject.Show all 65 topics →

• The Companies Act, 2013

  2 of 34 topics

  • Company Formation and Conversion
  • Incorporation of Private Companies, Public Companies, Company Limited by guarantee and Unlimited Companies and their conversions/ reconversion/ re-registration

• Insolvency and Bankruptcy Code, 2016

  2 of 4 topics

  • Definitions
  • Corporate Insolvency Resolution Process

• Corporate Governance and Social Responsibility and Sustainability

  2 of 5 topics

  • Corporate Governance Issues and Concepts
  • Corporate Governance Practices/Codes in India

• SEBI Laws and Regulations

  2 of 3 topics

  • Raising finance from capital markets –IPO
  • Insider Trading

• The Competition Act, 2002

  2 of 5 topics

  • Competition – Meaning, Objectives, Extent and Applicability of:
  • Anti-Competitive Agreement

• Foreign Exchange Management Act, 1999

  2 of 4 topics

  • Salient Features of FEMA
  • Foreign Direct Investment in India (FDI) – Master Directions on FDI

• Laws and Regulations related to Banking Sector

  2 of 3 topics

  • The Banking Regulation Act, 1949
  • Role of Reserve Bank of India

• Laws and Regulations related to Insurance Sector

  2 topics

  • The Insurance Act, 1938
  • The Insurance Regulatory and Development Authority Act, 1999

• Specific Legal Provisions related to MSME Sector

  2 topics

  • Definition of MSME
  • Rights available to MSME, Measures for promotion of MSME under MSMED Act, 2006

• Laws and Regulations related to Cyber Security and Data Privacy

  2 of 3 topics

  • Information Technology Act, 2000 and Rules framed there under, Sensitive Personal Data rules
  • Basic Principles of Data Privacy, Data Privacy and Business Intelligence

• Laws and Regulations related to Anti-Money Laundering

  2 topics

  • The Prevention of Money Laundering Act, 2002
  • The Prevention of Money Laundering (Maintenance of Records) Rules, 2005

Showing 22 of 67 topics in this subject.Show all 67 topics →

• Investment Decisions, Project Planning and Control

  2 of 5 topics

  • Measuring Cash Flows, Discounted Cash Flow Technique for Project Evaluation
  • NPV and IRR - Conflict and Resolution, The Modified Internal Rate of Return (MIRR), Comparing Projects with Unequal Lives, The Concept of Abandonment Value, Modified Accelerated Cost Recovery System (MACRS)

• Evaluation of Risky Proposals for Investment Decisions

  2 of 4 topics

  • Risk Analysis in Capital Budgeting - Certainty Equivalent Approach, Risk Adjusted Discount Rate, Expected NPV, Standard Deviation of NPV and Use of Normal Distribution, Decision Tree Analysis, Options in Capital Budgeting
  • Sensitivity Analysis

• Leasing Decisions

  2 of 3 topics

  • Lease Financing – Evaluation of Lease vs. Buy Options
  • Break-Even Lease Rental Determination and Implicit Rate

• Securitization

  2 of 4 topics

  • Definition and Concept and Benefits of Securitization
  • Participants in Securitization

• Introduction

  2 topics

  • Fundamental Analysis
  • Technical Analysis

• Equity and Bond Valuation and Evaluation of Performance

  2 topics

  • Equity Valuation - Discounted Cash Flow Based Valuation, Relative Valuation using Multiples and Weights
  • Bond Valuation - Prices & Yields

• Mutual Funds

  2 of 5 topics

  • Meaning, Advantages and Disadvantages, Structure and Types
  • Regulations

• Portfolio Theory and Practice

  2 of 3 topics

  • Portfolio Return and Risk, Systematic and Unsystematic Risk, Diversification strategies (Naïve vs the Markowitz Model)
  • Optimal Portfolio, Efficient Frontier, Capital Market Line

• Asset Pricing Theories

  2 topics

  • Single Factor and Multifactor Asset Pricing Theories: CAPM and APT
  • Concepts and Applications (including Levered Beta and Unlevered Beta)

• Portfolio Performance Evaluation and Portfolio Revision

  2 topics

  • Conventional Performance Evaluation
  • Market Timing and Style Analysis

• Efficient Market Hypothesis

  2 of 3 topics

  • Definition
  • Forms of Market Efficiency

• Risks in Financial Market

  0 topics

• Financial Derivatives – Instruments for Risk Management

  2 of 10 topics

  • Introduction to Financial Derivatives
  • Forward and Futures – Meaning and Difference, Pricing, Stock Futures, Index based Futures, Hedging through Futures

• The International Financial Environment

  2 topics

  • International Financial Institutions and Markets
  • Sources of Foreign Currency

• Foreign Exchange Market

  2 of 9 topics

  • Introduction – Structure of Foreign Exchange Market
  • Foreign Exchange Rate – Meaning, Determinants, Equilibrium Exchange Rate, Exchange Rate Quotations – Meaning, Direct vs. Indirect Quote, American vs. European Quote, Bid-Ask Rate and Spread, Cross Rates

• Foreign Exchange Risk Management

  2 of 3 topics

  • Transaction Exposure
  • Translation Exposure

• Digital Finance

  2 of 7 topics

  • Meaning, Traditional Finance vs. Digital Finance
  • Digital Finance Ecosystem –

Showing 32 of 66 topics in this subject.Show all 66 topics →

• Assessment of Income and Computation of Tax Liability of Various Entities

  2 of 4 topics

  • Individual including Non-resident
  • Company

• Tax Management, Return and Assessment Procedure

  2 of 5 topics

  • Return of Income
  • Assessment Procedure including Dispute Resolution Process

• Grievance Redressal

  2 of 5 topics

  • Appeal
  • Rectification

• Penalties and Prosecutions

  0 topics

• Business Restructuring

  2 of 6 topics

  • Amalgamation
  • Demerger

• Different Aspects of Tax Planning

  0 topics

• CBDT and Other Authorities

  0 topics

• E-commerce Transaction and Liability in Special Cases

  0 topics

• Income Computation and Disclosure Standards (ICDS)

  0 topics

• Black Money Act,2015

  2 topics

  • Introduction to Black Money Act
  • Highlights of Black Money Act

• Case Study

  0 topics

• Double Taxation and Avoidance Agreements (DTAA) [Sec.90. 90A and 91]

  2 of 4 topics

  • Types of DTAA
  • Models of DTAAs (OECD and UN)

• Transfer Pricing

  2 of 4 topics

  • Transfer Pricing including Specified Domestic Transactions
  • Determination of Arm’s Length Price

• GAAR

  0 topics

Showing 14 of 30 topics in this subject.Show all 30 topics →

• Introduction to Strategic Cost Management

  2 of 4 topics

  • Concepts of Strategic Cost Management in Different Stages of Value Chain
  • Cost Control and Cost Reduction – Contemporary Techniques

• Quality Cost Management

  2 of 5 topics

  • Managing Quality in Competitive Environment
  • Cost of Quality

• Decision Making Techniques (Case Study-based Approach)

  2 of 8 topics

  • Decisions involving Alternative Choices
  • Pricing Decisions and Strategies

• Activity Based Management and Just in Time (JIT)

  2 of 5 topics

  • Activity Based Cost Management - Concept, Purpose, Benefits, Stages, Relevance in Decision-making and its Application in Budgeting, Responsibility Accounting, Traditional vs. ABC System – Comparative Analysis
  • JIT – Introduction, Benefits, Use of JIT in measuring the Performance

• Evaluating Performance

  2 of 11 topics

  • Variance Analyses
  • Investigation of Variances

• Linear Programming

  0 topics

• Transportation

  0 topics

• Assignment

  0 topics

• Game Theory

  0 topics

• Simulation

  0 topics

• Network analysis – PERT, CPM

  0 topics

• Learning Curve

  0 topics

• Business Application of Maxima and Minima

  0 topics

• Business Forecasting Models – Time Series and Regression Analysis

  0 topics

• Introduction to Tools for Data Analytics

  0 topics

Showing 10 of 33 topics in this subject.Show all 33 topics →

• Basics of Cost Audit

  5 topics

  • Nature and Scope of Cost Audit
  • Genesis of Cost Audit
  • Objectives of Cost Audit
  • Utility and Advantage of Cost Audit
  • Cost Accounting Standards

• Companies (Cost Records and Audit) Rules, 2014 (as amended)

  0 topics

• Cost Auditor

  6 topics

  • Definition
  • Cost Auditor’s Eligibility, Qualifications, Disqualifications, Appointment, Resignation, Rotation, Remuneration, Removal, Rights and Duties, Liabilities
  • Professional Ethics
  • Duties of a Cost Auditor to Report Fraud – Section 143 of the Companies Act 2013
  • Punishment for Fraud (Section 447 of the Companies Act, 2013)
  • Punishment for False Statement (Section 448 of the Companies Act, 2013)

• Overview of Cost Accounting Standards and GACAP

  3 topics

  • Cost Accounting Standards
  • Guidance Notes on Cost Accounting Standards
  • Generally Accepted Cost Accounting Principles (GACAP)

• Cost Auditing and Assurance Standards

  1 topics

  • Cost Auditing Standards - Overview

• Cost Audit Programme

  3 topics

  • Introduction
  • Factors in Planning Cost Audit Assignment
  • Cost Audit Programme

• Cost Audit Documentation, Audit Process and Execution

  3 topics

  • Cost Audit Documentation
  • Audit Process
  • Practical Steps of Audit Process

• Preparation and Filing of Cost Audit Report

  5 topics

  • Introduction
  • Critical Elements of Cost Audit Report and Related Evidences (Physical and Digital)
  • Qualified Audit Report
  • Adverse Audit Report
  • Filing of Cost Audit Report to MCA in XBRL Format (as per TAXONOMY)

• Basics of Management Audit

  6 topics

  • Definition
  • Nature and Scope
  • Need for Management Audit and Reporting
  • Audit of Management Process and Functions
  • Establishing reliability of information
  • Role of CMAs in Management Audit

• Management Reporting Issues and Analysis

  11 topics

  • Introduction
  • Performance Analysis
  • Capacity Utilisation Analysis
  • Productivity and Efficiency Analysis
  • Utilities and Energy Efficiency Analysis
  • Key Costs and Contribution Analysis
  • Profitability Analysis
  • Working Capital and Liquidity Management Analysis
  • Manpower Analysis
  • Other Areas Suggested to be covered in the Report on Performance Analysis
  • Management Accounting Tools

• Management Audit in Different Functions

  11 topics

  • Corporate Objectives and Culture
  • Corporate Services Audit
  • Corporate Development Audit
  • Evaluation of Personnel Development
  • Consumer Services Audit
  • Audit of Environmental Pollution Control
  • Audit of Energy and Utilities - Generation and Consumption
  • Productivity Audit/ Efficiency Audit
  • Propriety Audit
  • Corporate Social Responsibility (CSR) Audit
  • Social Cost – Benefit Analysis Audit

• Evaluation of Corporate Image

  4 topics

  • Introduction
  • Audit Checks of Different Managerial Functions
  • Audit Checks of Various Corporate Divisions/Departments
  • ESG Audit

• Information Systems Security Audit

  4 topics

  • Overview
  • Compliance and Security Framework
  • Cyber Security and Cyber Forensics
  • IT Audit in Banking Sector

• Internal Control and Internal Audit

  8 topics

  • Internal Control-Concept
  • Objectives of Internal Control
  • Scope of Internal Control
  • Structure of Internal Control
  • Limitations of Internal Control
  • Evaluation of Internal Control
  • Internal Control and the Auditor
  • Internal Auditing – Evolution of the Profession

• Operational Audit and Internal Audit under Companies Act, 2013

  7 topics

  • Introduction
  • Preparation for an Audit
  • Audit Engagement Letter
  • Role of CMAs in Internal Audit, Operational Audit and Managers
  • Internal Audit under Companies Act, 2013
  • Internal Audit and Companies (Auditor’s Report) Order
  • Internal Audit in Companies under manufacturing sector

• Audit of Different Service Organisations

  10 topics

  • Audit of Hospitals
  • Audit of Hotels
  • Audit of Educational Institutions
  • Audit of Co-operative Societies
  • Audit of Self-Help Groups
  • Audit of Non-Government Organisations (NGOs)
  • Audit of Local Bodies
  • Audit of Government Expenditure
  • Propriety Audit in the context of Government Audit
  • Audit of Commercial Accounts

• Forensic Audit

  5 topics

  • Introduction to Forensic Audit
  • Fraud Risk Management
  • Financial Forensics and Forensic Audit Techniques
  • Ethical Considerations and Code of Conduct in Forensic Audit
  • Professional Opportunities

• Anti-Money Laundering

  2 topics

  • International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation
  • Guidance for a Risk-Based Approach for the Accounting Profession

Showing all 94 topics in this subject.Show fewer topics

• Specific Accounting Standards

  2 of 12 topics

  • Accounting Policies, Changes in Accounting Estimates and Errors (Ind AS 8)
  • Income Taxes (Ind AS 12)

• Valuation of Shares (including Determination of Goodwill, Post-valuation of Tangible and Intangible Assets)

  0 topics

• Accounting of Financial Instruments

  0 topics

• NBFCs – Provisioning Norms, Accounting and Reporting

  0 topics

• Accounting for Business Combination and Restructuring

  2 of 12 topics

  • Introduction
  • Accounting for Business Combination (Basic Level) with Simple Examples

• Consolidated Financial Statements and Separate Financial Statements

  2 of 9 topics

  • Introduction to Consolidation
  • Concept of Significant Influence, Joint Control and Control as per Ind AS

• Recent Developments in Financial Reporting

  2 of 11 topics

  • 4P Bottom Line Reporting
  • Sustainability Reporting and Global Reporting Initiative

• Government Accounting in India

  2 of 5 topics

  • General Principles and Comparison with Commercial Accounting
  • Role of Comptroller and Auditor General of India

Showing 10 of 49 topics in this subject.Show all 49 topics →

• Supply under GST - A Refresh

  2 of 5 topics

  • Introduction
  • Case Studies and Illustrations on Supply - Taxable, Non-taxable, Exempted, Deemed Supplies, Reverse Charge

• Time of Supply (Advanced)

  2 of 4 topics

  • Introduction
  • Domestic Transactions including Reverse Charge

• Place of Supply

  2 of 4 topics

  • Supplies in Territorial Waters
  • Detailed discussion on Place of Supply Provisions

• Valuation (Advanced)

  2 of 6 topics

  • Introduction
  • Related Party Transactions

• Input Tax Credit (Advanced)

  2 of 3 topics

  • Introduction
  • Specific Provisions on Input Tax Credit

• Zero Rated Supplies and Deemed Exports

  0 topics

• TDS & TCS under GST

  0 topics

• E-way Bill

  0 topics

• GST Refunds - Inverted Duty Structure and Zero Rated Supplies

  0 topics

• GST Returns

  2 of 4 topics

  • Introduction
  • Specific Provisions - Monthly Returns, Matching, Reversal and Reclaim of Input Tax Credit

• Accounts and Records

  0 topics

• GST Annual Return and GST Audit Return

  2 of 3 topics

  • Key Points for GST Annual Return and GST Audit
  • Approach for GST Audit- Audit Plan, Checklists, Methodology, Management Representations, Reconciliations

• Transition to GST (Transitional Provisions)

  0 topics

• Dispute Resolution Mechanism under GST

  2 of 4 topics

  • Demands
  • Assessment and Appeals

• Inspection, Search, Seizure, Arrest and Prosecution

  0 topics

• Anti-profiteering

  2 topics

  • Provisions
  • Key Rulings

• Walkthrough of GSTN Portal

  0 topics

• Valuation and Related Party Transactions

  1 topics

  • Valuation of Imported and Exported Goods

• Customs Procedures - Baggage & Courier / Post

  1 topics

  • Provision regarding Baggage

• Manufacture in Bond

  0 topics

• Duty Drawback

  0 topics

• Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017

  0 topics

• Remission of Duties

  0 topics

• Refund

  0 topics

• Trade Facilitation Measures

  0 topics

• Export Promotion Schemes under Foreign Trade Policy

  2 of 8 topics

  • Merchandise Exports from India Scheme (MEIS)
  • Service Exports from India Scheme (SEIS)

• Special Economic Zone Scheme (with Amended SEZ Rules)

  0 topics

Showing 22 of 45 topics in this subject.Show all 45 topics →

• Introduction to Performance Management

  2 of 8 topics

  • Performance, Productivity and Efficiency
  • Financial Performance Analysis

• Performance Measurement, Evaluation and Improvement Tools

  2 of 10 topics

  • Balanced Score Card
  • Du-Pont Analysis and RONA Model

• Economic Efficiency of the Firm – Performance Analysis

  2 of 3 topics

  • Economic Performance Indicator
  • Profit Optimization under different Market Structure

• Enterprise Risk Management

  2 of 19 topics

  • Risk Management
  • Introduction and Objectives

• Fundamentals of Business Valuation

  2 of 6 topics

  • Purpose of Business Valuation
  • Valuation Premise

• Laws and Compliance in Business Valuation

  2 of 5 topics

  • Salient features of the Insolvency and Bankruptcy Code, 2016
  • The Companies Act, 2013: Section 192(2), 230(1), (2), (3), 231, 232, 247, 281(1)

• Business Valuation Methods and Approaches

  2 of 4 topics

  • Discounted Cash Flow Analysis (DCF), Comparable Transactions Method, Comparable Market Multiples Method, Market Valuation, Economic Value Added Approach, Free Cash Flow to Equity, Dividend Discount Model, Net Asset Valuation, Relative Valuation
  • Earnings Multiples

• Valuation of Assets and Liabilities

  2 of 8 topics

  • Valuation of Plant & Machinery
  • Valuation of Inventory

• Valuation in Mergers and Acquisitions

  2 of 14 topics

  • Acquisition Pricing
  • Analysing Premium offered to Target Stockholders

Showing 18 of 77 topics in this subject.Show all 77 topics →

• Introduction to Risk Management

  2 of 5 topics

  • Concept of Risk
  • Risk vs. Uncertainty

• Interest Rate Risk and Market Risk

  2 of 18 topics

  • Interest Rate Risk Management
  • Concept

• Credit Risk and Liquidity Risk

  2 of 20 topics

  • Credit Risk Management
  • Credit Risk Exposures, Types

• Sovereign Risk and Insolvency Risk

  2 of 5 topics

  • Sovereign Risk Events
  • Debt Repudiation versus Debt Rescheduling

• Operational Risk and Off-Balance Sheet Risk

  2 of 8 topics

  • Operational Risk – Identification and Assessment, Basel Norms
  • Monitoring and Mitigating Operational Risk

• Introduction to Insurance Business

  2 of 5 topics

  • Definition, Concept and Features of Insurance
  • Principles of Insurance

• Insurance Intermediaries, General Insurance, Health Insurance and Life Insurance

  2 of 25 topics

  • Insurance Intermediaries
  • Insurance Agents

• Managing Risk in Insurance Business

  2 of 11 topics

  • Concept of Risk in Insurance Business
  • Factors affecting Risk Profile of Insurers

Showing 16 of 97 topics in this subject.Show all 97 topics →

• Entrepreneurial Skill Sets

  2 of 9 topics

  • Building the Entrepreneurial Quotient
  • Entrepreneurial Psychology, Driving Forces and Characteristics

• The Entrepreneurial Ecosystem

  2 of 10 topics

  • Macroeconomic Environment and Emerging Dimensions of Business Ecosystems
  • Formation and Incorporation of a Legal Entity

• Idea to Action

  2 of 8 topics

  • Monetizing Ideas
  • Bootstrapping

• Value Addition

  2 of 6 topics

  • Process of Innovation
  • Design Thinking

• Scalability, Scaling up and Stabilisation of Sustainable Business

  2 of 9 topics

  • Business Scalability –Validation and Roadmap
  • Preparation of Pitching Document and giving Elevator Pitches

• Risk Management Strategies

  2 of 9 topics

  • Predicting, Calculating and Mitigating Enterprise Risks
  • Application of COSO Framework for Risk-Enabled Performance Management

• Leadership

  2 of 8 topics

  • Leading Mission Driven Ventures and Organizations
  • Business Ethics and Best Practices

• Types of New Age Business

  2 of 8 topics

  • FinTech, EdTech, HealthCare, AgriTech, Defence, IT, Space, Robotics, Digital Transformation & VBA etc.
  • Agropreneurship

Showing 16 of 67 topics in this subject.Show all 67 topics →