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Foundation Course
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Paper Title
Chapter 1: Theoretical Framework
- Unit 1: Meaning and Scope of Accounting
- Unit 2: Accounting Concepts, Principles and Conventions
- Unit 3: Capital and Revenue Expenditures and Receipts
- Unit 4: Contingent Assets and Contingent Liabilities
- Unit 5: Accounting Policies
- Unit 6: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates
- Unit 7: Accounting Standards
Chapter 2: Accounting Process
- Unit 1: Basic Accounting Procedures – Journal Entries
- Unit 2: Ledgers
- Unit 3: Trial Balance
- Unit 4: Subsidiary Books
- Unit 5: Cash Book
- Unit 6: Rectification of Errors
Chapter 3: Bank Reconciliation Statement
Chapter 4: Inventories
Chapter 5: Depreciation and Amortisation
Chapter 6: Bills of Exchange and Promissory Notes
Chapter 7: Preparation of Final Accounts of Sole Proprietors
- Unit 1: Final Accounts of Non-Manufacturing Entities
- Unit 2: Final Accounts of Manufacturing Entities
Chapter 8: Financial Statements of Not-for-Profit Organisations
Chapter 9: Accounts from Incomplete Records
Chapter 10: Partnership and LLP Accounts
- Unit 1: Introduction to Partnership Accounts
- Unit 2: Treatment of Goodwill in Partnership Accounts
- Unit 3: Admission of a New Partner
- Unit 4: Retirement of a Partner
- Unit 5: Death of a Partner
- Unit 6: Dissolution of Partnership Firms and LLPs
Chapter 11: Company Accounts
Chapter 1: Indian Regulatory Framework
Chapter 2: The Indian Contract Act, 1872
- Unit 1: Nature of Contracts
- Unit 2: Consideration
- Unit 3: Other Essential Elements of a Contract
- Unit 4: Performance of Contract
- Unit 5: Breach of Contract and its Remedies
- Unit 6: Contingent and Quasi Contracts
- Unit 7: Contract of Indemnity and Guarantee
- Unit 8: Bailment and Pledge
- Unit 9: Agency
Chapter 3: The Sale of Goods Act, 1930
- Unit 1: Formation of the Contract of Sale
- Unit 2: Conditions & Warranties
- Unit 3: Transfer of Ownership and Delivery of Goods
- Unit 4: Unpaid Seller
Chapter 4: The Indian Partnership Act, 1932
- Unit 1: General Nature of Partnership
- Unit 2: Relations of Partners
- Unit 3: Registration and Dissolution of a Firm
Chapter 5: The Limited Liability Partnership Act, 2008
Chapter 6: The Companies Act, 2013
Chapter 7: The Negotiable Instruments Act, 1881
PART-A: Business Mathematics
- Chapter 1: Ratio and Proportion, Indices, Logarithms
- Chapter 2: Equations
- Chapter 3: Linear Inequalities
- Chapter 4: Mathematics of Finance
- Chapter 5: Basic Concepts of Permutations and Combinations
- Chapter 6: Sequence and Series – Arithmetic and Geometric Progressions
- Chapter 7: Sets, Relations and Functions, Basics of Limits and Continuity functions
- Chapter 8: Basic Applications of Differential and Integral Calculus in Business and Economics
PART-B: Logical Reasoning
- Chapter 9: Number Series, Coding and Decoding and Odd Man Out
- Chapter 10: Direction Sense Test
- Chapter 11: Seating Arrangements
- Chapter 12: Blood Relations
PART-C: Statistics
Chapter 1: Nature & Scope of Business Economics
Chapter 2: Theory of Demand and Supply
Chapter 3: Theory of Production and Cost
Chapter 4: Price Determination in Different Markets
- Unit 1: Meaning and Types of Markets
- Unit 2: Determination of Prices
- Unit 3: Price Output Determination under Different Market Forms
Chapter 5: Business Cycles
Chapter 6: Determination of National Income
Chapter 7: Public Finance
- Unit 1: Fiscal Functions: An Overview, Centre and State Finance
- Unit 2: Market Failure/ Government intervention to correct Market Failure
- Unit 3: The Process of Budget Making: Sources of Revenue, Expenditure Management and Management of Public Debt
- Unit 4: Fiscal Policy
Chapter 8: Money Market
- Unit 1: The Concept of Money Demand: Important Theories
- Unit 2: The Concept of Money Supply
- Unit 3: Monetary Policy
Chapter 9: International Trade
- Unit 1: Theories of International Trade
- Unit 2: The Instruments of Trade Policy
- Unit 3: Trade Negotiations
- Unit 4: Exchange Rate and Its Economic Effects
- Unit 5: International Capital Movements
Chapter 10: Indian Economy
Chapter 1: Introduction to Accounting Standards
Chapter 2: Framework for Preparation and Presentation of Financial Statements
Chapter 3: Applicability of Accounting Standards
Chapter 4: Presentation & Disclosures Based Accounting Standards
- Unit 1: Accounting Standard 1 Disclosure of Accounting Policies
- Unit 2: Accounting Standard 3 Cash Flow Statement
- Unit 3: Accounting Standard 17 Segment Reporting
- Unit 4: Accounting Standard 18 Related Party Disclosures
- Unit 5: Accounting Standard 20 Earnings Per Share
- Unit 6: Accounting Standard 24 Discontinuing Operations
- Unit 7: Accounting Standard 25 Interim Financial Reporting
Chapter 5: Assets Based Accounting Standards
- Unit 1: Accounting Standard 2 Valuation of Inventory
- Unit 2: Accounting Standard 10 Property, Plant and Equipment
- Unit 3: Accounting Standard 13 Accounting for Investments
- Unit 4: Accounting Standard 16 Borrowing Costs
- Unit 5: Accounting Standard 19 Leases
- Unit 6: Accounting Standard 26 Intangible Assets
- Unit 7: Accounting Standard 28 Impairment of Assets
Chapter 6: Liabilities Based Accounting Standards
- Unit 1: Accounting Standard 15 Employee Benefits
- Unit 2: AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets
Chapter 7: Accounting Standards Based on Items Impacting Financial Statement
- Unit 1: Accounting Standard 4 Contingencies and Events occurring after the Balance Sheet Date
- Unit 2: Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
- Unit 3: Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates
- Unit 4: Accounting Standard 22 Accounting for Taxes on Income
Chapter 8: Revenue Based Accounting Standards
- Unit 1: Accounting Standard 7 Construction Contracts
- Unit 2: Accounting Standard 9 Revenue Recognition
Chapter 9: Other Accounting Standards
- Unit 1: Accounting Standard 12 Accounting for Government Grants
- Unit 2: Accounting Standard 14 Accounting for Amalgamations
Chapter 10: Accounting Standards for Consolidated Financial Statement
- Unit 1: Accounting Standard 21 Consolidated Financial Statements
- Unit 2: Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statements
- Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures
Chapter 11: Financial Statements of Companies
Chapter 12: Buyback of Securities
Chapter 13: Amalgamation of Companies
Chapter 14: Internal Reconstruction
Chapter 15: Accounting for Branches including Foreign Branches
PART I – COMPANY LAW AND LIMITED LIABILITY PARTNERSHIP LAW
Chapter 1: Preliminary
Chapter 2: Incorporation of Company and Matters Incidental Thereto
Chapter 3: Prospectus and Allotment of Securities
Chapter 4: Share Capital and Debentures
Chapter 5: Acceptance of Deposits by Companies
Chapter 6: Registration of Charges
Chapter 7: Management & Administration
Chapter 8: Declaration and Payment of Dividend
Chapter 9: Accounts of Companies
Chapter 10: Audit and Auditors
Chapter 11: Companies Incorporated Outside India
Chapter 12: The Limited Liability Partnership Act, 2008
PART II – OTHER LAWS
Chapter 1: The General Clauses Act, 1897
Chapter 2: Interpretation of Statutes
Chapter 3: The Foreign Exchange Management Act, 1999
Chapter 1: Basic Concepts
Chapter 2: Residence and Scope of Total Income
Chapter 3: Heads of Income
- Unit 1: Salaries
- Unit 2: Income from House Property
- Unit 3: Profits and Gains of Business or Profession
- Unit 4: Capital Gains
- Unit 5: Income from Other Sources
Chapter 4: Income of Other Persons included in Assessee’s Total Income
Chapter 5: Aggregation of Income, Set-Off and Carry Forward of Losses
Chapter 6: Deductions from Gross Total Income
Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source
Chapter 8: Provisions for filing Return of Income and Self Assessment
Chapter 9: Income Tax Liability – Computation and Optimisation
Chapter 1: GST in India – An Introduction
Chapter 2: Supply under GST
Chapter 3: Charge of GST
Chapter 4: Place of Supply
Chapter 5: Exemptions from GST
Chapter 6: Time of Supply
Chapter 7: Value of Supply
Chapter 8: Input Tax Credit
Chapter 9: Registration
Chapter 10: Tax Invoice; Credit and Debit Notes
Chapter 11: Accounts and Records
Chapter 12: E-Way Bill
Chapter 13: Payment of Tax
Chapter 14: Tax Deduction at Source and Collection of Tax at Source
Chapter 15: Returns
Chapter 1: Introduction to Cost and Management Accounting
Chapter 2: Material Cost
Chapter 3: Employee Cost and Direct Expenses
Chapter 4: Overheads – Absorption Costing Method
Chapter 5: Activity Based Costing
Chapter 6: Cost Sheet
Chapter 7: Cost Accounting Systems
Chapter 8: Unit & Batch Costing
Chapter 9: Job Costing
Chapter 10: Process & Operation Costing
Chapter 11: Joint Products and By Products
Chapter 12: Service Costing
Chapter 13: Standard Costing
Chapter 14: Marginal Costing
Chapter 15: Budgets and Budgetary Control
Chapter 1: Nature, Objective and Scope of Audit
Chapter 2: Audit Strategy, Audit Planning and Audit Programme
Chapter 3: Risk Assessment and Internal Control
Chapter 4: Audit Evidence
Chapter 5: Audit of Items of Financial Statements
Chapter 6: Audit Documentation
Chapter 7: Completion and Review
Chapter 8: Audit Report
Chapter 9: Special Features of Audit of Different Type of Entities
Chapter 10: Audit of Banks
Chapter 11: Ethics and Terms of Audit Engagements
Chapter 1: Scope and Objectives of Financial Management
Chapter 2: Types of Financing
Chapter 3: Financial Analysis and Planning – Ratio Analysis
Chapter 4: Cost of Capital
Chapter 5: Financing Decisions – Capital Structure
Chapter 6: Financing Decisions – Leverages
Chapter 7: Investment Decisions
Chapter 8: Dividend Decision
Chapter 9: Management of Working Capital
Chapter 1: Introduction to Strategic Management
Chapter 2: Strategic Analysis: External Environment
Chapter 3: Strategic Analysis: Internal Environment
Chapter 4: Strategic Choices
Chapter 5: Strategy Implementation and Evaluation
Chapter 1: Introduction to Indian Accounting Standards
Chapter 2: Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)
Chapter 3: Ind AS on Presentation of General Purpose Financial Statements
- Unit 1: Ind AS 1 “Presentation of Financial Statements”
- Unit 2: Ind AS 34 “Interim Financial Reporting”
- Unit 3: Ind AS 7 “Statement of Cash Flows”
Chapter 4: Ind AS on Measurement based on Accounting Policies
- Unit 1: Ind AS 8 “Accounting Policies, Changes in Accounting Estimates and Errors”
- Unit 2: Ind AS 10 “Events after the Reporting Period”
- Unit 3: Ind AS 113 “Fair Value Measurement”
Chapter 5: Ind AS on Assets of the Financial Statements
- Unit 1: Ind AS 2 “Inventories”
- Unit 2: Ind AS 16 “Property, Plant and Equipment”
- Unit 3: Ind AS 23 “Borrowing Costs”
- Unit 4: Ind AS 36 “Impairment of Assets”
- Unit 5: Ind AS 38 “Intangible Assets”
- Unit 6: Ind AS 40 “Investment Property”
- Unit 7: Ind AS 105 “Non-current Assets Held for Sale and Discontinued Operations”
- Unit 8: Ind AS 116 “Leases”
Chapter 6: Ind AS on Liabilities of the Financial Statements
- Unit 1: Ind AS 19 “Employee Benefits”
- Unit 2: Ind AS 37 “Provisions, Contingent Liabilities and Contingent Assets”
Chapter 7: Ind AS on Items impacting the Financial Statements
- Unit 1: Ind AS 12 “Income Taxes”
- Unit 2: Ind AS 21 “The Effects of Changes in Foreign Exchange Rates”
Chapter 8: Ind AS on Disclosures in the Financial Statements
- Unit 1: Ind AS 24 “Related Party Disclosures”
- Unit 2: Ind AS 33 “Earnings per Share”
- Unit 3: Ind AS 108 “Operating Segments”
Chapter 9: Ind AS 115 “Revenue from Contracts with Customers”
Chapter 10: Other Indian Accounting Standards
- Unit 1: Ind AS 41 “Agriculture”
- Unit 2: Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance”
- Unit 3: Ind AS 102 “Share Based Payment”
Chapter 11: Accounting and Reporting of Financial Instruments
- Unit 1: Financial Instruments: Scope and Definitions
- Unit 2: Classification and Measurement of Financial Assets and Financial Liabilities
- Unit 3: Financial Instruments: Equity and Financial Liabilities
- Unit 4: Derivatives and Embedded Derivatives
- Unit 5: Recognition and Derecognition of Financial Instruments
- Unit 6: Hedge Accounting
- Unit 7: Disclosures
Chapter 12: Ind AS 103 “Business Combinations”
Chapter 13: Consolidated and Separate Financial Statements of Group Entities
- Unit 1: Introduction to Consolidated and Separate Financial Statements
- Unit 2: Important Definitions
- Unit 3: Consolidated Financial Statements
- Unit 4: Ind AS 110: Consolidation Procedure for Subsidiaries
- Unit 5: Ind AS 111 “Joint Arrangements”
- Unit 6: Ind AS 28 “Investments in Associates and Joint Ventures”
- Unit 7: Ind AS 27 “Separate Financial Statements”
- Unit 8: Disclosures