Masterclass No 1 Institute For CS in Coimbatore

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Masterclass No 1 Institute For CS in Coimbatore

MODULE 1:

Masterclass No 1 Institute For CS in Coimbatore

• Paper 1: Jurisprudence, Interpretation & General Laws
• Paper 2: Company Law
• Paper 3: Setting up of Business Entities and Closure
• Paper 4: Tax Laws

MODULE 2

Masterclass No 1 Institute For CS in Coimbatore

• Paper 5: Corporate and Management Accounting

• Paper 6: Securities Laws & Corporate Markets

• Paper 7: Economic, Business and Commercial Law

• Paper 8: Financial and Strategic Management

Each of these papers is of 3 hours duration and worth 100 marks. In order to learn in an effective way, you will need a Study Plan. Now, let us look in detail about the papers of Module 1:

Paper 1 – Jurisprudence, Interpretation & General Laws (Marks: 100)

1. Sources of Law
2. Constitution of India
3. Interpretation of Statutes
4. General Clauses Act, 1897
5. Administrative Laws
6. Law of Torts
7. Limitation Act, 1963
8. Civil Procedure Code, 1908
9. Indian Penal Code, 1860
10. Criminal Procedure Code, 1973
11. Indian Evidence Act, 1973
12. Special Courts, Tribunals under Companies Act & Other Legislations
13. Arbitration and Conciliation Act, 19
14. Indian Stamp Act, 18
15. Registration Act, 1908: Registration of Documents
16. Right to Information Act, 20
17. Information Technology Act, 2000

Paper 2 – Company Law (100 Marks)

Part 1: Company Law, Principles & Concepts (50 Marks)

1. Introduction to Company Law
2. Shares and Share Capital
3. Members and Shareholders
4. Debt Instruments
5. Charges
6. Distribution of Profits
7. Corporate Social Responsibility
8. Accounts, Audits and Auditors
9. Transparency and Disclosures
10. An overview of Inter-Corporate Loans, Investments, Guarantees and Security, Related Party Transactions
11. Registers and Records
12. An Overview of Corporate Reorganization
13. Introduction to MCA 21 and filing in XBRL
14. Global Trends and Developments in Company Law

Part 2: Company Administration and Meetings – Law and Practices (40 Marks)

1. Board Constitution and its Powers
2. Directors
3. Key Managerial Personnel (KMP’s) and their Remuneration
4. Meetings of Board and its Committees
5. General Meetings
6. Virtual Meetings

Part 3: Company Secretary as a Profession (10 Marks)

1. Legal framework governing Company Secretaries
2. Secretarial Standards Board
3. Mega Firms

Paper 3 – Setting up of Business Entities and Closure (100 Marks)

Part 1: Setting up of Business (40 Marks)

1. Choice of Business Organisation
2. Company
3. Charter Documents of Companies
4. Legal Status of Registered Companies
5. Limited Liability Partnership
6. Other forms of Business Organisations
7. Institutions Not For Profit & NGOs
8. Financial Services Organisation
9. Start-ups
10. Joint Ventures; Special Purpose Vehicles
11. Setting up of Business outside India
12. Conversion of Existing Business Entity

Part 2: Registrations; Licenses & Compliances (35 Marks)

1. Various Initial Registrations and Licenses
2. Maintenance of Registers and Records
3. Identifying Property Laws
4. Intellectual Property Laws
5. Compliances under Labour Laws (Provisions applicable for setting up of business)
6. Compliances relating to Environmental Laws (Provisions applicable for setting up of business)

Part 3:  Insolvency Winding Up & Closure of Business (25 Marks)

1. Dormant Company
2. Strike off and restoration of name of the company and LLP
3. Insolvency Resolution process; Liquidation and Winding-up

Paper 4 – Tax Laws (100 Marks)

Part 1: Direct Taxes (50 Marks)

1. Direct Taxes at a Glance
2. Basic Concepts of Income Tax
3. Incomes which do not form part of Total Income
4. Computation of Income under Various Heads
5. Clubbing provisions and Set Off and/or Carry Forward of Losses
6. Deductions from Gross Total Income & Rebate and Relief
7. Computation of Total Income and Tax Liability of various entities
8. Classification and Tax Incidence on Companies
9. Procedural Compliance
10. Assessment, Appeals & Revision

Part 2: Indirect Taxes (50 Marks)

(A) Goods and Service Tax

1. Concept of Indirect Taxes at a glance
2. Basics of Goods and Services Tax ‘GST’
3. Concept of time, Value & Place of Taxable Supply
4. Input Tax Credit & Computation of GST Liability – Overview
5. Procedural Compliance under GST
6. Basic overview on Integrated Goods and Service Tax(IGST), Union Territory Goods and Service Tax (UTGST) and GST Compensation to States

(B) Customs Act

1. Overview of Customs Act

We now come to the papers of Module 2:

Paper 5 – Corporate and Management Accounting (100 Marks)

Part 1: Corporate Accounting (60 Marks)

1. Introduction to Financial Accounting
2. Introduction to Corporate Accounting
3. Accounting for Share Capital
4. Accounting for Debentures
5. Related Aspects of Company Accounts
6. Financial Statements Interpretation
7. Consolidation of Accounts as per Companies Act, 2013
8. Corporate Financial Reporting
9. Cash Flow Statements
10. Accounting Standards (AS)
11. National and International Accounting Authorities
12. Adoption, Convergence and Interpretation of International Financial Reporting Standards (IFRS) and Accounting Standards in India

 Part 2: Management Accounting and Valuation (40 Marks)

1. An Overview of Cost
2. Cost Accounting Records & Cost Audit under Companies Act, 2013
3. Budget, Budgeting and Budgetary Control
4. Ration Analysis
5. Management Reporting (Management Information Systems)
6. Decision Making Tools
7. Valuation Principles & Framework
8. Valuation of Shares, Business and Intangible Assests
9. Accounting for Share based payments (IndAS 102)
10. Business and Intangible Assets
11. Methods of Valuation

Paper 6 – Securities Laws & Capital Markets (100 Marks)

Part 1: Securities Laws (70 Marks)

1. Securities Contracts (Regulations) Act 1956
2. Securities and Exchange Board of India Act, 1992
3. Depositories Act, 1996
4. An Overview of SEBI(Issue of Capital and Disclosure Requirements) Regulations, 2009
5. An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
6. An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011
7. SEBI (Buyback of Securities) Regulations, 1998
8. SEBI (Delisting of Equity Shares) Regulations, 2009
9. An Overview of SEBI (Share Based Employee Benefits) Regulations, 2014
10. An Overview of SEBI (Issue of Sweat Equity) Regulations, 2002
11. SEBI (Prohibition of Insider Trading) Regulations, 2002
12. Mutual Funds
13. Collective Investment Schemes
14. SEBI(Ombudsman) Regulations, 2003

Part 2: Capital Market & Intermediaries (30 Marks)

1. Structure of Capital Market – a) Primary Market; b) Secondary Market
2. Securities Market Intermediaries

Paper 7 – Economic, Business and Commercial Law (100 Marks)

Part 1: Foreign Exchange Management & NBFCs (40 Marks)

1. Reserve Bank of India Act, 1934
2. Foreign Exchange Management Act, 1999
3. Foreign Exchange Transactions & Compliances
4. Foreign Contribution (Regulation) Act, 2010
5. Foreign Investments –Regulations & FDI Policy
6. Overseas Direct Investment
7. Liberalized Remittance Scheme
8. External Commercial Borrowings (ECB)
9. Foreign Trade Policy & Procedure
10. Non-Banking Finance Companies (NBFCs)
11. Special Economic Zones Act, 2005

Part 2: Competition Law (25 Marks)

1. Competition Act, 2002

Part 3: Business and Commercial Laws (35 Marks)

1. Consumer Protection Act, 1986
2. Essential Commodities Act, 1955
3. Legal Metrology Act, 2009
4. Transfer of Property Act, 1882
5. Real Estate (Regulation and Development) Act, 2016
6. Benami Transaction Prohibitions (Act)
7. Prevention of Money Laundering
8. Indian Contracts Act, 1872
9. Specific Relief Act, 1963
10. Sales of Goods Act, 1930
11. Partnership Act, 1932
12. Negotiable Instrument Act, 1881

Paper 8 – Financial and Strategic Management (100 Marks)

Part 1: Financial Management (60 Marks)

1. Nature and Scope of Financial Management
2. Capital Budgeting
3. Capital Structure
4. Sources of raising long-term finance and Cost of Capital
5. Project Finance
6. Dividend Policy
7. Working Capital
8. Security Analysis
9. Portfolio Management

Part 2: Strategic Management (40 Marks)

1. Introduction to Management
2. Introduction to Strategic Management
3. Business Policy and Formulation of Functional Strategy
4. Strategic Analysis and Planning
5. Strategic Implementation and control
6. Analysing Strategic Edge