CMA Exams (Foundation/Inter/Final)

• Introduction

  4 में से 3 टॉपिक

  • Sources of Law
  • Legislative Process in India
  • Legal Methods and Court System in India

• Indian Contracts Act, 1872

  10 में से 3 टॉपिक

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

• Sale of Goods Act, 1930

  6 में से 3 टॉपिक

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

• Negotiable Instruments Act, 1881

  5 में से 3 टॉपिक

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

• Business Communication

  19 में से 3 टॉपिक

  • Introduction to Business Communication
  • Features of Effective Business Communication
  • Process of Communication

इस विषय के 44 टॉपिक में से 15 दिखाए गए हैं।सभी 44 टॉपिक देखें →

• Accounting Fundamentals

  10 में से 3 टॉपिक

  • Understanding of Four Frameworks of Accounting (Conceptual, Legal, Institutional and Regulatory) and Forms of Organization
  • Accounting Principles, Concepts and Conventions
  • Capital and Revenue Transactions - Capital and Revenue Expenditures, Capital and Revenue Receipts

• Accounting for Special Transactions

  3 टॉपिक

  • Consignment
  • Joint Venture
  • Bills of Exchange (excluding Accommodation Bill, Insolvency)

• Preparation of Final Accounts

  6 में से 3 टॉपिक

  • Preparation of Financial Statements of Sole Proprietorship
  • Income Statement, Balance Sheet
  • Preparation of Financial Statements of a Not-for-Profit Organisation

• Fundamentals of Cost Accounting

  5 में से 3 टॉपिक

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

इस विषय के 24 टॉपिक में से 12 दिखाए गए हैं।सभी 24 टॉपिक देखें →

• Arithmetic

  4 टॉपिक

  • Ratios, Variations and Proportions
  • Time Value of Money and Annuity – Simple and Compound Interest
  • Arithmetic Progression and Geometric Progression
  • Time and Distance

• Algebra

  4 टॉपिक

  • Set Theory, including Venn Diagram
  • Indices and Logarithms (Basic Concepts)
  • Permutation and Combinations (Basic Concepts)
  • Quadratic Equations (Basic Concepts)

• Calculus - Application in Business

  3 टॉपिक

  • Concept of Calculus and its Application in Business
  • Revenue and Cost Function
  • Optimisation Techniques (Basic Concepts)

• Statistical Representation of Data

  3 टॉपिक

  • Diagrammatic Representation of Data
  • Frequency Distribution
  • Graphical Representation of Frequency Distribution – Histogram, Frequency Polygon Curve, Ogive, Pie-chart

• Measures of Central Tendency and Dispersion

  5 टॉपिक

  • Mean, Median, Mode, Mean Deviation
  • Range, Quartiles and Quartile Deviation
  • Standard Deviation
  • Co-efficient of Variation
  • Karl Pearson and Bowley’s Co-efficient of Skewness

• Correlation and Regression

  3 टॉपिक

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

• Probability

  2 टॉपिक

  • Concepts and Terminologies
  • Primary applications of Probability Theorems

• Index Numbers and Time Series

  2 टॉपिक

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

इस विषय के सभी 26 टॉपिक दिखाए गए हैं।कम टॉपिक दिखाएँ

• Basic Concepts

  6 में से 3 टॉपिक

  • The Fundamentals of Economics
  • Utility, Wealth, Production
  • Theory of Demand (Meaning, Determinants of Demand, Law of Demand, Elasticity of Demand - Price, Income and Cross Elasticity, Theory of Consumer Behaviour, Demand Forecasting) and Supply (Meaning, Determinants, Law of Supply and Elasticity of Supply), Equilibrium

• Forms of Market

  2 टॉपिक

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

• Money and Banking

  4 में से 3 टॉपिक

  • Money - Types, Features and Functions
  • Banking - Definition, Functions, Utility, Principles
  • Commercial Banks, Central Bank

• Economic and Business Environment

  2 टॉपिक

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

• Fundamentals of Management

  7 में से 3 टॉपिक

  • Introduction to Management
  • Stewardship Theory and Agency Theory of Management
  • Planning, Organizing, Staffing and Leading

इस विषय के 21 टॉपिक में से 13 दिखाए गए हैं।सभी 21 टॉपिक देखें →

• Introduction to Law and Legal System in India

  7 में से 3 टॉपिक

  • Introduction to the Constitution of India
  • Fundamental Rights
  • Sources of Law

• Indian Contracts Act, 1872

  13 में से 3 टॉपिक

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

• Sale of Goods Act, 1930

  6 में से 3 टॉपिक

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

• Negotiable Instruments Act, 1881

  5 में से 3 टॉपिक

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

• Indian Partnership Act, 1932

  3 टॉपिक

  • Nature of Partnership
  • Rights and Liabilities of Partners
  • Formation, Reconstitution and Dissolution of Firms

• Limited Liability Partnership Act, 2008

  2 टॉपिक

  • Concept, Formation, Membership, Functioning
  • Dissolution

• Factories Act, 1948

  0 टॉपिक

• Payment of Gratuity Act, 1972

  0 टॉपिक

• Employees Provident Fund and Miscellaneous Provisions Act, 1952

  0 टॉपिक

• Employees State Insurance Act, 1948

  0 टॉपिक

• The Code on Wages, 2019

  0 टॉपिक

• Companies Act, 2013

  6 में से 3 टॉपिक

  • 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
  • Operational and Financial Control

• Business Ethics and Emotional Intelligence

  10 में से 3 टॉपिक

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

इस विषय के 52 टॉपिक में से 23 दिखाए गए हैं।सभी 52 टॉपिक देखें →

• Accounting Fundamentals

  11 में से 3 टॉपिक

  • Four Frameworks of Accounting (Conceptual, Legal, Institutional and Regulatory)
  • Accounting Principles, Concepts and Conventions
  • Capital and Revenue Transactions - Capital and Revenue Expenditures, Capital and Revenue Receipts

• Bills of Exchange, Consignment, Joint Venture

  0 टॉपिक

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

  8 में से 3 टॉपिक

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

• Partnership Accounting

  8 में से 3 टॉपिक

  • Admission of Partner
  • Retirement of Partner
  • Death of Partner

• Lease Accounting

  0 टॉपिक

• Branch (including Foreign Branch) and Departmental Accounts

  0 टॉपिक

• Insurance Claim for Loss of Stock and Loss of Profit

  0 टॉपिक

• Hire Purchase and Installment Sale Transactions

  0 टॉपिक

• Accounting Standards

  11 में से 3 टॉपिक

  • Introduction to Accounting Standards
  • GAAP
  • AS

इस विषय के 38 टॉपिक में से 12 दिखाए गए हैं।सभी 38 टॉपिक देखें →

• Basics of Income Tax Act

  4 में से 3 टॉपिक

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

• Heads of Income

  5 में से 3 टॉपिक

  • Salaries
  • Income from House Property
  • Profits and Gains of Business or Profession including Tax Audit u/s 44AB; and Provisions u/s 43A, 43B, 43AA, 44AD, 44ADA and 44AE (excluding Sections 42 to 44DB)

• Total Income and Tax Liability of Individuals & HUF

  9 में से 3 टॉपिक

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

• Concept of Indirect Taxes

  4 में से 3 टॉपिक

  • Concept and Features of Indirect Taxes
  • Difference between Direct and Indirect Taxes
  • Background of erstwhile Indirect Taxes (Central Excise, VAT etc.)

• Goods and Services Tax (GST) Laws

  13 में से 3 टॉपिक

  • Introduction to GST Law
  • Levy and Collection of CGST and IGST
  • Application of CGST/IGST law

• Customs Act

  4 में से 3 टॉपिक

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

इस विषय के 39 टॉपिक में से 18 दिखाए गए हैं।सभी 39 टॉपिक देखें →

• Introduction to Cost Accounting

  5 में से 3 टॉपिक

  • Introduction
  • Important Cost Accounting Terms
  • Elements of Cost

• Cost Ascertainment – Elements of Cost

  20 में से 3 टॉपिक

  • Material Costs
  • Procurement of Materials
  • Inventory Management and Control

• Cost Accounting Standards (CAS 1 to CAS 24)

  0 टॉपिक

• Cost Book Keeping

  3 टॉपिक

  • Cost Book - Keeping
  • Reconciliation of Costing and Financial Profit
  • Integrated Accounting System

• Methods of Costing

  5 में से 3 टॉपिक

  • Job Costing
  • Batch Costing
  • Contract Costing

• Cost Accounting Techniques

  14 में से 3 टॉपिक

  • Marginal Costing
  • Concept of Marginal Cost and Marginal Costing
  • Absorption Costing vs. Marginal Costing

इस विषय के 47 टॉपिक में से 15 दिखाए गए हैं।सभी 47 टॉपिक देखें →

• Introduction

  3 टॉपिक

  • Scope
  • Characteristics of Modern Operations Functions
  • Recent Trends in Production and Operations Management

• Operations Planning

  7 में से 3 टॉपिक

  • Demand Forecasting
  • Capacity Planning
  • Facility Location and Layout

• Designing of Operational Systems and Control

  5 में से 3 टॉपिक

  • Product Design
  • Process Design and Selection
  • Product Life Cycle

• Application of Operation Research - Production Planning and Control

  10 में से 3 टॉपिक

  • Introduction
  • Production Planning and Control
  • Control Measures – Time & Motion Study, Method Study, Work Study

• Productivity Management and Quality Management

  8 में से 3 टॉपिक

  • Measurement Techniques of Productivity Index
  • Productivity of Employee
  • Productivity of Materials

• Project Management, Monitoring and Control

  5 में से 3 टॉपिक

  • Project Planning
  • Project Life Cycle
  • Gantt Charts

• Economics of Maintenance and Spares Management

  5 में से 3 टॉपिक

  • Breakdown Maintenance
  • Preventive Maintenance
  • Routine Maintenance

• Introduction

  7 में से 3 टॉपिक

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

• Strategic Analysis and Strategic Planning

  6 में से 3 टॉपिक

  • Analysis of Business Environment
  • PESTEL, Value Chain and Porter’s 5 Framework
  • SWOTC Analysis (Industry Sector and Company)

• Formulation and Implementation of Strategy

  6 में से 3 टॉपिक

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

• Digital Strategy

  4 में से 3 टॉपिक

  • Introduction
  • Digital Transformation for Competitive Advantages
  • Innovations and Disruptive Business Models

इस विषय के 66 टॉपिक में से 33 दिखाए गए हैं।सभी 66 टॉपिक देखें →

• Accounting for Shares and Debentures

  3 टॉपिक

  • 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
  • Underwriting of Securities

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

  3 टॉपिक

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

• Cash Flow Statement

  0 टॉपिक

• Accounts of Banking, Electricity and Insurance Companies

  0 टॉपिक

• Accounting Standards

  8 में से 3 टॉपिक

  • Conceptual Framework
  • Specified Ind AS with Comparative Provisions under AS
  • Presentation of Financial Statements (Ind AS 1)

• Basic Concepts of Auditing

  6 में से 3 टॉपिक

  • Nature, Scope, Objectives and Significance of Auditing
  • Brief Introduction to Auditing Standards
  • Audit Engagement, Audit Program, Audit Documentations, Audit Evidence, Audit Note Book

• Provisions Relating to Audit under Companies Act, 2013

  7 में से 3 टॉपिक

  • 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
  • Secretarial Audit

• Auditing of Different Types of Undertakings

  6 में से 3 टॉपिक

  • Audit of Educational Institutions
  • Audit of Healthcare Organisations
  • Audit of Organisations in Hospitality Sector

इस विषय के 33 टॉपिक में से 18 दिखाए गए हैं।सभी 33 टॉपिक देखें →

• Fundamentals of Financial Management

  19 में से 2 टॉपिक

  • Introduction to Financial Management
  • Fundamentals

• Institutions and Instruments in Financial Markets

  26 में से 2 टॉपिक

  • Financial Institutions
  • Reserve Bank of India

• Tools for Financial Analyses

  5 में से 2 टॉपिक

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

• Sources of Finance and Cost of Capital

  6 में से 2 टॉपिक

  • Sources of Finance
  • Long Term and Short Term

• Capital Budgeting

  5 में से 2 टॉपिक

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

• Working Capital Management

  17 में से 2 टॉपिक

  • Introduction to Working Capital Management
  • Theoretical Underpinnings

• Financing Decisions of a Firm

  8 में से 2 टॉपिक

  • Capital Structure and Capital Stacking
  • Collateral

• Introduction to Data Science for Business Decision-making

  7 में से 2 टॉपिक

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

• Data Processing, Organisation, Cleaning and Validation

  4 में से 2 टॉपिक

  • Development of Data Processing
  • Functions of Data Processing

• Data Presentation: Visualisation and Graphical Presentation

  5 में से 2 टॉपिक

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

• Data Analysis and Modelling

  6 में से 2 टॉपिक

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

इस विषय के 108 टॉपिक में से 22 दिखाए गए हैं।सभी 108 टॉपिक देखें →

• Introduction to Management Accounting

  3 में से 2 टॉपिक

  • Conceptual Understanding
  • Relationship between Management Accounting and Cost Accounting

• Activity Based Costing

  6 में से 2 टॉपिक

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

• Marginal Costing

  6 में से 2 टॉपिक

  • Concept
  • Cost-Volume-Profit Analysis

• Applications of Marginal Costing in Short Term Decision Making

  9 में से 2 टॉपिक

  • Pricing Decision
  • Make or Buy decisions

• Transfer Pricing

  5 में से 2 टॉपिक

  • Concept
  • Methods and Techniques

• Standard Costing and Variance analysis

  5 में से 2 टॉपिक

  • Material and Labour Variances
  • Variable Overhead Variance

• Forecasting, Budgeting and Budgetary Control

  19 में से 2 टॉपिक

  • Introduction
  • Rationale for Budgets

• Divisional Performance Measurement

  6 में से 2 टॉपिक

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

• Responsibility Accounting

  2 टॉपिक

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

• Decision Theory

  4 में से 2 टॉपिक

  • Decision Making under Certainty
  • Decisions Making under Risk

इस विषय के 65 टॉपिक में से 20 दिखाए गए हैं।सभी 65 टॉपिक देखें →

• The Companies Act, 2013

  34 में से 2 टॉपिक

  • 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

  4 में से 2 टॉपिक

  • Definitions
  • Corporate Insolvency Resolution Process

• Corporate Governance and Social Responsibility and Sustainability

  5 में से 2 टॉपिक

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

• SEBI Laws and Regulations

  3 में से 2 टॉपिक

  • Raising finance from capital markets –IPO
  • Insider Trading

• The Competition Act, 2002

  5 में से 2 टॉपिक

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

• Foreign Exchange Management Act, 1999

  4 में से 2 टॉपिक

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

• Laws and Regulations related to Banking Sector

  3 में से 2 टॉपिक

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

• Laws and Regulations related to Insurance Sector

  2 टॉपिक

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

• Specific Legal Provisions related to MSME Sector

  2 टॉपिक

  • 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

  3 में से 2 टॉपिक

  • 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 टॉपिक

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

इस विषय के 67 टॉपिक में से 22 दिखाए गए हैं।सभी 67 टॉपिक देखें →

• Investment Decisions, Project Planning and Control

  5 में से 2 टॉपिक

  • 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

  4 में से 2 टॉपिक

  • 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

  3 में से 2 टॉपिक

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

• Securitization

  4 में से 2 टॉपिक

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

• Introduction

  2 टॉपिक

  • Fundamental Analysis
  • Technical Analysis

• Equity and Bond Valuation and Evaluation of Performance

  2 टॉपिक

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

• Mutual Funds

  5 में से 2 टॉपिक

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

• Portfolio Theory and Practice

  3 में से 2 टॉपिक

  • 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 टॉपिक

  • 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 टॉपिक

  • Conventional Performance Evaluation
  • Market Timing and Style Analysis

• Efficient Market Hypothesis

  3 में से 2 टॉपिक

  • Definition
  • Forms of Market Efficiency

• Risks in Financial Market

  0 टॉपिक

• Financial Derivatives – Instruments for Risk Management

  10 में से 2 टॉपिक

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

• The International Financial Environment

  2 टॉपिक

  • International Financial Institutions and Markets
  • Sources of Foreign Currency

• Foreign Exchange Market

  9 में से 2 टॉपिक

  • 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

  3 में से 2 टॉपिक

  • Transaction Exposure
  • Translation Exposure

• Digital Finance

  7 में से 2 टॉपिक

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

इस विषय के 66 टॉपिक में से 32 दिखाए गए हैं।सभी 66 टॉपिक देखें →

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

  4 में से 2 टॉपिक

  • Individual including Non-resident
  • Company

• Tax Management, Return and Assessment Procedure

  5 में से 2 टॉपिक

  • Return of Income
  • Assessment Procedure including Dispute Resolution Process

• Grievance Redressal

  5 में से 2 टॉपिक

  • Appeal
  • Rectification

• Penalties and Prosecutions

  0 टॉपिक

• Business Restructuring

  6 में से 2 टॉपिक

  • Amalgamation
  • Demerger

• Different Aspects of Tax Planning

  0 टॉपिक

• CBDT and Other Authorities

  0 टॉपिक

• E-commerce Transaction and Liability in Special Cases

  0 टॉपिक

• Income Computation and Disclosure Standards (ICDS)

  0 टॉपिक

• Black Money Act,2015

  2 टॉपिक

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

• Case Study

  0 टॉपिक

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

  4 में से 2 टॉपिक

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

• Transfer Pricing

  4 में से 2 टॉपिक

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

• GAAR

  0 टॉपिक

इस विषय के 30 टॉपिक में से 14 दिखाए गए हैं।सभी 30 टॉपिक देखें →

• Introduction to Strategic Cost Management

  4 में से 2 टॉपिक

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

• Quality Cost Management

  5 में से 2 टॉपिक

  • Managing Quality in Competitive Environment
  • Cost of Quality

• Decision Making Techniques (Case Study-based Approach)

  8 में से 2 टॉपिक

  • Decisions involving Alternative Choices
  • Pricing Decisions and Strategies

• Activity Based Management and Just in Time (JIT)

  5 में से 2 टॉपिक

  • 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

  11 में से 2 टॉपिक

  • Variance Analyses
  • Investigation of Variances

• Linear Programming

  0 टॉपिक

• Transportation

  0 टॉपिक

• Assignment

  0 टॉपिक

• Game Theory

  0 टॉपिक

• Simulation

  0 टॉपिक

• Network analysis – PERT, CPM

  0 टॉपिक

• Learning Curve

  0 टॉपिक

• Business Application of Maxima and Minima

  0 टॉपिक

• Business Forecasting Models – Time Series and Regression Analysis

  0 टॉपिक

• Introduction to Tools for Data Analytics

  0 टॉपिक

इस विषय के 33 टॉपिक में से 10 दिखाए गए हैं।सभी 33 टॉपिक देखें →

• Basics of Cost Audit

  5 में से 2 टॉपिक

  • Nature and Scope of Cost Audit
  • Genesis of Cost Audit

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

  0 टॉपिक

• Cost Auditor

  6 में से 2 टॉपिक

  • Definition
  • Cost Auditor’s Eligibility, Qualifications, Disqualifications, Appointment, Resignation, Rotation, Remuneration, Removal, Rights and Duties, Liabilities

• Overview of Cost Accounting Standards and GACAP

  3 में से 2 टॉपिक

  • Cost Accounting Standards
  • Guidance Notes on Cost Accounting Standards

• Cost Auditing and Assurance Standards

  1 टॉपिक

  • Cost Auditing Standards - Overview

• Cost Audit Programme

  3 में से 2 टॉपिक

  • Introduction
  • Factors in Planning Cost Audit Assignment

• Cost Audit Documentation, Audit Process and Execution

  3 में से 2 टॉपिक

  • Cost Audit Documentation
  • Audit Process

• Preparation and Filing of Cost Audit Report

  5 में से 2 टॉपिक

  • Introduction
  • Critical Elements of Cost Audit Report and Related Evidences (Physical and Digital)

• Basics of Management Audit

  6 में से 2 टॉपिक

  • Definition
  • Nature and Scope

• Management Reporting Issues and Analysis

  11 में से 2 टॉपिक

  • Introduction
  • Performance Analysis

• Management Audit in Different Functions

  11 में से 2 टॉपिक

  • Corporate Objectives and Culture
  • Corporate Services Audit

• Evaluation of Corporate Image

  4 में से 2 टॉपिक

  • Introduction
  • Audit Checks of Different Managerial Functions

• Information Systems Security Audit

  4 में से 2 टॉपिक

  • Overview
  • Compliance and Security Framework

• Internal Control and Internal Audit

  8 में से 2 टॉपिक

  • Internal Control-Concept
  • Objectives of Internal Control

• Operational Audit and Internal Audit under Companies Act, 2013

  7 में से 2 टॉपिक

  • Introduction
  • Preparation for an Audit

• Audit of Different Service Organisations

  10 में से 2 टॉपिक

  • Audit of Hospitals
  • Audit of Hotels

• Forensic Audit

  5 में से 2 टॉपिक

  • Introduction to Forensic Audit
  • Fraud Risk Management

• Anti-Money Laundering

  2 टॉपिक

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

इस विषय के 94 टॉपिक में से 33 दिखाए गए हैं।सभी 94 टॉपिक देखें →

• Specific Accounting Standards

  12 में से 2 टॉपिक

  • 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 टॉपिक

• Accounting of Financial Instruments

  0 टॉपिक

• NBFCs – Provisioning Norms, Accounting and Reporting

  0 टॉपिक

• Accounting for Business Combination and Restructuring

  12 में से 2 टॉपिक

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

• Consolidated Financial Statements and Separate Financial Statements

  9 में से 2 टॉपिक

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

• Recent Developments in Financial Reporting

  11 में से 2 टॉपिक

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

• Government Accounting in India

  5 में से 2 टॉपिक

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

इस विषय के 49 टॉपिक में से 10 दिखाए गए हैं।सभी 49 टॉपिक देखें →

• Supply under GST - A Refresh

  5 में से 2 टॉपिक

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

• Time of Supply (Advanced)

  4 में से 2 टॉपिक

  • Introduction
  • Domestic Transactions including Reverse Charge

• Place of Supply

  4 में से 2 टॉपिक

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

• Valuation (Advanced)

  6 में से 2 टॉपिक

  • Introduction
  • Related Party Transactions

• Input Tax Credit (Advanced)

  3 में से 2 टॉपिक

  • Introduction
  • Specific Provisions on Input Tax Credit

• Zero Rated Supplies and Deemed Exports

  0 टॉपिक

• TDS & TCS under GST

  0 टॉपिक

• E-way Bill

  0 टॉपिक

• GST Refunds - Inverted Duty Structure and Zero Rated Supplies

  0 टॉपिक

• GST Returns

  4 में से 2 टॉपिक

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

• Accounts and Records

  0 टॉपिक

• GST Annual Return and GST Audit Return

  3 में से 2 टॉपिक

  • 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 टॉपिक

• Dispute Resolution Mechanism under GST

  4 में से 2 टॉपिक

  • Demands
  • Assessment and Appeals

• Inspection, Search, Seizure, Arrest and Prosecution

  0 टॉपिक

• Anti-profiteering

  2 टॉपिक

  • Provisions
  • Key Rulings

• Walkthrough of GSTN Portal

  0 टॉपिक

• Valuation and Related Party Transactions

  1 टॉपिक

  • Valuation of Imported and Exported Goods

• Customs Procedures - Baggage & Courier / Post

  1 टॉपिक

  • Provision regarding Baggage

• Manufacture in Bond

  0 टॉपिक

• Duty Drawback

  0 टॉपिक

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

  0 टॉपिक

• Remission of Duties

  0 टॉपिक

• Refund

  0 टॉपिक

• Trade Facilitation Measures

  0 टॉपिक

• Export Promotion Schemes under Foreign Trade Policy

  8 में से 2 टॉपिक

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

• Special Economic Zone Scheme (with Amended SEZ Rules)

  0 टॉपिक

इस विषय के 45 टॉपिक में से 22 दिखाए गए हैं।सभी 45 टॉपिक देखें →

• Introduction to Performance Management

  8 में से 2 टॉपिक

  • Performance, Productivity and Efficiency
  • Financial Performance Analysis

• Performance Measurement, Evaluation and Improvement Tools

  10 में से 2 टॉपिक

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

• Economic Efficiency of the Firm – Performance Analysis

  3 में से 2 टॉपिक

  • Economic Performance Indicator
  • Profit Optimization under different Market Structure

• Enterprise Risk Management

  19 में से 2 टॉपिक

  • Risk Management
  • Introduction and Objectives

• Fundamentals of Business Valuation

  6 में से 2 टॉपिक

  • Purpose of Business Valuation
  • Valuation Premise

• Laws and Compliance in Business Valuation

  5 में से 2 टॉपिक

  • 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

  4 में से 2 टॉपिक

  • 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

  8 में से 2 टॉपिक

  • Valuation of Plant & Machinery
  • Valuation of Inventory

• Valuation in Mergers and Acquisitions

  14 में से 2 टॉपिक

  • Acquisition Pricing
  • Analysing Premium offered to Target Stockholders

इस विषय के 77 टॉपिक में से 18 दिखाए गए हैं।सभी 77 टॉपिक देखें →

• Introduction to Risk Management

  5 में से 2 टॉपिक

  • Concept of Risk
  • Risk vs. Uncertainty

• Interest Rate Risk and Market Risk

  18 में से 2 टॉपिक

  • Interest Rate Risk Management
  • Concept

• Credit Risk and Liquidity Risk

  20 में से 2 टॉपिक

  • Credit Risk Management
  • Credit Risk Exposures, Types

• Sovereign Risk and Insolvency Risk

  5 में से 2 टॉपिक

  • Sovereign Risk Events
  • Debt Repudiation versus Debt Rescheduling

• Operational Risk and Off-Balance Sheet Risk

  8 में से 2 टॉपिक

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

• Introduction to Insurance Business

  5 में से 2 टॉपिक

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

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

  25 में से 2 टॉपिक

  • Insurance Intermediaries
  • Insurance Agents

• Managing Risk in Insurance Business

  11 में से 2 टॉपिक

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

इस विषय के 97 टॉपिक में से 16 दिखाए गए हैं।सभी 97 टॉपिक देखें →

• Entrepreneurial Skill Sets

  9 में से 2 टॉपिक

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

• The Entrepreneurial Ecosystem

  10 में से 2 टॉपिक

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

• Idea to Action

  8 में से 2 टॉपिक

  • Monetizing Ideas
  • Bootstrapping

• Value Addition

  6 में से 2 टॉपिक

  • Process of Innovation
  • Design Thinking

• Scalability, Scaling up and Stabilisation of Sustainable Business

  9 में से 2 टॉपिक

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

• Risk Management Strategies

  9 में से 2 टॉपिक

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

• Leadership

  8 में से 2 टॉपिक

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

• Types of New Age Business

  8 में से 2 टॉपिक

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

इस विषय के 67 टॉपिक में से 16 दिखाए गए हैं।सभी 67 टॉपिक देखें →