How to Prepare CS Executive Company Accounts

How to Prepare CS Executive Company Accounts

How to Prepare CS Executive Company Accounts and Auditing

How to Prepare CS Executive Company Accounts : Accounting constitutes a very significant area for Company Secretaries. The paper of ‘Accounts and Audit’ at CS Executive Course level concentrates on conceptual understanding of the crucial aspects of accounts and Audit. The paper at this level aims to lay a foundation for the preparation and presentation of financial statements for companies and also expects students to have working knowledge of the principles and procedures of accounting and their application to different practical situations.

Know your syllabus : How to Prepare CS Executive Company Accounts  

The study material of Paper 5 ‘ COMPANY ACCOUNTS AND AUDITING PRACTICES’ is divided in fifteen chapters/topics based on the curriculum. The topics covered under this paper include Classification of Share Capital and its Accounting Aspects; Debentures ; Corporate Restructuring ; Liquidation of a Company; Valuation Of Shares And Intangible Assets ; Corporate Financial Reporting ; Accounting Standards; Financial Statements of Companies, Profit or Losses Prior to Incorporation, Bonus issue, Amalgamation and Internal Reconstruction (including problems on inter- company holding); Auditing Concepts ; Types Of Company Audit ; Internal Audit ; Internal Control ; Review Of Internal Control ; Audit Engagement And Documentation

The syllabus of COMPANY ACCOUNTS AND AUDITING PRACTICES has an appropriate mix of various topics of Company Accounts, Amalgamation and Valuation as the objective of the paper is to gain ability to solve simple problems related to Companies.

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Be familiar with the Knowledge inputs provided by the ICSI : How to Prepare CS Executive Company Accounts

Once you are aware of the syllabus, the next step is to find and assimilate the knowledge inputs which have been provided by the ICSI, to study the paper. For better understanding of the paper, ICSI has provided following knowledge inputs:

  1. Study Material
  2. Practice Manual
  3. Suggested Answers (Pink Book available at Chapter Offices)
  4. Revision Test Papers (White Book Available at Chapter Offices)
  5. Mock Test Papers (at back of Modules)
  6. Students’ Journal for academic updates.

Now, after knowing the various knowledge inputs provided by the ICSI, you should plan your studies.

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Planning – Time  Management : How to Prepare CS Executive Company Accounts 

You are advised to plan your studies on the basis of availability of time and the course contents. Planning for study of the paper ‘ COMPANY ACCOUNTS AND AUDITING PRACTICES ‘ should be done in a manner which makes you go through the subject at least three times.


In ACCOUNTS AND AUDITING, examination paper is not purely practical based. Therefore, one has to do written practice of good number of theoretical as well as practical questions on each topic. So, at the time of planning the study for ACCOUNTS AND AUDITING you should keep into mind the written practice of practical & Theoretical questions also. Considering the diverse nature of the paper, start your studies from the day you receive the course material. As at CS Executive Course level you do not have to undergo articleship training, therefore, it is suggested that you should study the subject at least two hours a day. By doing so, you will be able to manage first round of complete study and two rounds of revision well before time. Your first round of study should be completed well in advance, that is, at least 3 months before your exam.

This is macro level planning about how to study but you should also plan at micro level i.e. time planning for each and every chapter in detail – when to start and by what time the chapter should be completed. Keep some time leverage as assimilation of the chapters may take more time than expected or planned.

Your second round of study i.e. your first revision should be over before one month of your exam. Your second revision should be in the last month before exam so that you will be in the position to remember all the concepts. These three rounds of study will help in boosting the confidence level for the subject and will make you mentally prepared to appear in the examination.

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First round of study : How to Prepare CS Executive Company Accounts 

As you are aware that the syllabus of ‘ ACCOUNTS AND AUDITING ‘ covers Company Accounts as well as Auditing, so your planning should be divided in two parts namely-

  1. Company Accounts (Practical and Theory – 70 Marks)
  2. Audit (Theory- 30 Marks).

Every day when you start your study, first go through the concepts which you have read last day then start learning new concepts. Remember, out of sight, out of mind. Ideally your first study should be within 24 hours of initial reading, the second within 1 week of reading.

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Chapter Specific Guidance

Part I- Accounts
Lesson 1 Share Capital How to Prepare CS Executive Company Accounts

The most striking feature of a company is its ownership structure. The capital in a company is divided into small shares of fixed value. The shares of a company may be equity shares or preference shares. The objective of this lesson is to make students aware about accounting of different aspects of share capital. After studying this lesson one should be able to:

– Understand the share capital structure in the balance sheet of a company.

– Discuss the methods and accounting procedure of issue of shares.

– Specify the accounting treatment when shares are issued at par, premium and at discount.

– Explain the meaning and accounting treatment of forfeiture of shares and reissue thereof.

– Understand the accounting procedure of buy-back of shares.

– Enumerate the steps for redemption of preference shares.

– Appreciate the purpose of issuing right shares & Bonus shares.

– Understand the accounting treatment for ESOPs, ESPS, Sweat Equity Shares.

– Understand the meaning of underwriting.

– Familiarize with various types of underwriting.

– Distinguish between marked application and unmarked applications.

– Determine the liability of underwriters.

Lesson 2 Debentures  How to Prepare CS Executive Company Accounts

 In the previous lesson you have studied the issue of share capital as a means of raising long-term funds for financing the business activities. Equity sources of financing are however not always sufficient to meet the ever growing needs of the corporate expansion and growth. Hence, corporates turn to debt financing through financial institutions, commercial banks or by issuing debt instruments either through the route of private placement or by offering the same for public subscription. Owing tax shield provided by debt instruments, the debt financing not only helps in reducing the cost of capital but also helps in designing appropriate capital structure of the company.

This lesson deals with the accounting treatment of different aspects of debenture and bond especially with issue, redemption including conversion of debenture.After studying this lesson, you will be able to :

– State the meaning of debenture and bonds;

– Describe the methods for the issue of debenture for cash and for consideration other than cash;

– Explain the issue of debenture as a collateral security;

– Explain the sources and record transaction relating to redemption of debenture;

– Discuss the methods of redemption of debenture;

– Record the Sinking Fund Investment transactions;– Deal with cum-interest and ex-interest, open market operations.

Lesson 3 FINAL ACCOUNTS OF COMPANIES  How to Prepare CS Executive Company Accounts

 The financial statements are the end products of accounting process. They are prepared following the consistent accounting concepts, principles, procedures and also the legal environment in which the business organisations operate. These statements are the outcome of the summarizing process of accounting and therefore, are the sources of information on the basis of which conclusions are drawn about the profitability and the financial position of a company. Hence, they need to be arranged in a proper form with suitable contents so that the shareholders and other users of financial statements can easily understand and use them in their economic decisions in a meaningful way. The objective of this lesson is to make the students understand the statutory provisions regarding preparation of final accounts of companies.

After going through this lesson, the one should be able to

– Familiarize and understand with the requirements of preparation of statement of Profit and Loss and Balance Sheet, appreciate the importance and modes of making different adjustments in the final account, apportion the profit of a company between pre-incorporation period and post incorporation period etc

Lesson 4 Corporate Restructuring  How to Prepare CS Executive Company Accounts

 Corporate restructuring is a very hot topic now a days. Various companies are using the restructuring mode for different-different reasons. Corporate restructuring provides a mode for the companies to survive in the fierce competition. The objective of this lesson is to get students aware about the accounting aspects for different forms of Corporate Restructuring.

After going through, this lesson, the student will able to :

–Understand the meaning of Corporate restructuring, its need, scope and different forms

– Understand the accounting concepts relating to amalgamation in the nature of merger and acquisitions.

– Understand the accounting entries in the books of transferor and transferee company

– Understand the accounting entries on acquisition of business by a company

Lesson 5 Consolidation of Accounts  How to Prepare CS Executive Company Accounts

A holding company is one which acquires all or a majority of the equity shares of any other company called subsidiary company in order to have control over the subsidiary company. In order to understand the financial position of holding company, consolidations of accounts become very vital. After studying this lesson you will be able to:

– Understand the concept of holding company and subsidiary company.

– Familiarize the legal requirements for preparation of final accounts of holding company.

– Prepare consolidated balance sheet and statement of profit and loss.

– Make appropriate accounting adjustments required for the preparation of consolidated balance sheet. – Understand the concept of minority interest in consolidation of accounts.

– Appreciate the treatment of pre-acquisition profits and losses of the subsidiary company. Make adjustment regarding profit and loss on revaluation of assets of subsidiary company.

– Understand the calculation of goodwill or cost of control.

– Make adjustment for inter-company unrealized profits and inter-company transactions.

– Understand the treatment of bonus issue on consolidation of accounts.

– Make adjustment on dividend received from subsidiary company.

Lesson 6 Valuation of Shares and Intangible Assets  How to Prepare CS Executive Company Accounts

Valuation is a very interesting topic. Valuation becomes very important in choosing investments for a portfolio, in deciding on the appropriate price to pay or receive in a takeover and in making investment, financing and dividend choices when running a business. The premise of valuation is that we can make reasonable estimates of value for most assets, and that the same fundamental principles determine the values of all types of assets, real as well as financial. Some assets are easier to value than others, the details of valuation vary from asset to asset, and the uncertainty associated with value estimates is different for different assets, but the core principles remain the same. The objective of this lesson is to get students aware about different aspects related to valuation of shares, goodwill, trademarks and other intangibles.

After the end of this lesson, you will able to :

–Understand the different methods of valuation of shares.

– Familiarize with the concept of fair value of shares.

– Understand the procedure of valuation of preference shares.

– Understand the meaning of intangible assets.

– Evaluate the identifiability of intangible assets.

– Explain the recognition of intangible assets.

– Appreciate the acquisition of intangible assets by way of government grants.

– Understand the treatment of internally generated goodwill.

– Conceptualize the recognition of an expense on intangible assets.

– Explain the amortization of intangible assets

– Explain the retirement and disposals of intangible assets

Lesson 7 Liquidation of Company  How to Prepare CS Executive Company Accounts

Liquidation (or “winding up”) is a process by which a company’s existence is brought to an end. First, a liquidator is appointed, either by the shareholders or the court. The liquidator represents the interests of all creditors. The liquidator supervises the liquidation, which involves collecting and realising the company’s assets (turning them into cash), discharging the company’s liabilities, and distributing any funds left over among the shareholders in accordance with the provisions of Companies Act, 1956 .

The objective of this lesson is to make students aware about the accounting provisions relating to liquidation of companies. After studying this lesson, one should be able to

– Understand the meaning of liquidation and liquidation process

– Understand the provisions relating to prepare the statement of affairs at the time of liquidation of company.

– Understand the legal provisions relation to distribution of funds by liquidator

– Understand the meaning of B-List of contributories

Lesson 8 Corporate Financial Reporting  How to Prepare CS Executive Company Accounts

 Corporate financial reporting is a series of activities that allows companies to record operating data and report accurate financial statement at a periodic intervals. The scope of corporate financial reporting is not confined to report the financial results but it is something more. In tune of changes in the regulatory framework and economic environment, the face of corporate financial reporting has also changed. Today, it is difficult to separate corporate financial reporting from corporate governance. There are two reasons for this. First, shareholders have the right to receive information timely on the economic consequences of transactions entered into by the company and other events on the financial position and performance of the company.

In this lesson various requirement of corporate financial reporting has been discussed. After going through this lesson, the student will able to understand :

– Various Requirements of Corporate Financial Reporting as per existing regulatory framework.

– Meaning of Value Added Statement and its application.

– Meaning of Economic Value Added and its applications.

– Meaning of Market Value Added and its applications.

– Meaning of Shareholder’s Value Added and its applications.

Lesson 9 Accounting Standards  How to Prepare CS Executive Company Accounts

Accounting is the language of any business. The Accounting is looked upon to provide analysis of assets, financial stability, financial performance, record-keeping and more. To provide accurate and reliable information financial statements must be clearly understandable and comparable so that stakeholders may compare the performance of one business with the another similar business. Thus all general purpose financial statements should be prepared in accordance with the same uniform guidelines. That is the purpose of accounting standards.

The objectives of this lesson is to make student learn about basics of accounting standards. After studying this lesson, one will able to:

– Understand the meaning and significance of accounting standards.

– Appreciate the need for accounting standards.

– Explain the scope of accounting standards.

– Understand the procedure of issuing accounting standards.

– Familiarize with the Accounting Standards (AS)

– Understand the various International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS).

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Part II – Auditing Practices  How to Prepare CS Executive Company Accounts

Lesson 10 Auditing Concepts

The subject of Auditing is as ancient as Accounting. Its traces can be found in ancient civilization such as Mesopotamia, Greece, Egypt, Rome, U.K. and India. Even the Vedas contain reference to accounts and auditing. Arthasashthra by Kautilya detailed rules for accounting and auditing of public finances. Study of Auditing practices is very important for students as it entails the basics of vouching/ scrutinizing the records, books of accounts of an entity. The objective of this lesson is to develop the basics of auditing, auditing concepts, auditing standards. After reading this lesson, student should be able to :

  1. Give a definition of Auditing
  2. Understand the objective, features and scope of Auditing
  3. Understand the basic principles governing an audit
  4. Understand the advantages of Auditing exercise
  5. Understand the auditing concepts as true and fair view, materiality
  6. Understand the difference between auditing and investigation
  7. Understand the auditing standard and the objectives of prescribing auditing standard.
  8. Brief overview of standards as applicable in India.
Lesson 11 Types of Company Audit  How to Prepare CS Executive Company Accounts

Auditing is a very important role in a company. Since a company is owned by shareholders and managed by their representatives i.e. Board of directors, it is auditing which provide a base for the shareholders to rely on the financials of a company. In a company, financial audit and cost audit (for manufacturing company) are statutory while Internal Audit, management audit, operational audit are non mandatory in nature.

The objective of this lesson is to create understanding about various forms of audit in a company. After reading this lesson student will be able to understand

– About statutory auditor of a company.

– Qualification to become a statutory auditor of a company. Disqualification for a statutory auditor.

– Requirement about the number of audits, rights and duties of auditor.

– Cost Audit, Internal audit, joint audit and branch audit

– Provisions relating to special audit and government audit.

Lesson 12 Internal Audit  How to Prepare CS Executive Company Accounts

 Internal Audit is a tool of control to measure and evaluate the effectiveness of the working of an organization primarily with accounting, financial and operational matters. The job of internal audit is to ensure that the work of the company is going on smoothly, efficiently and economically and that all the laws, rules and regulations governing the operations of the organization are adhered to, besides ensuring that an effective internal control system exists to prevent errors, frauds and misappropriations.

The objective of this lesson is to create an understanding of Internal audit, its different forms, its uses and its role in different areas. After reading this lesson, the student should be able to understand:– The meaning of propriety and propriety audit, objectives of propriety audit.

– The meaning of compliance audit and its objective and advantages.

– The meaning of efficiency audit, its objectives and its advantages.

– Nature and scope of internal audit.

– Different techniques used in internal audit and their application.

– Advantages of Internal Audit.– Limitations of Internal Audit

– Distinction between an internal audit and statutory audit.

– Role of internal audit in different areas, function, responsibilities attached with internal auditor.

Lesson 13 Internal Control  How to Prepare CS Executive Company Accounts
 Internal control is a process effected by plan management and other personnel, and those charged with governance, and designed to provide reasonable assurance regarding the achievement of objectives in the reliability of financial reporting. Internal Control is not only important in ensuring the reliability of financial reporting but is also necessary for survival of an organisation’s success. In lack of an effective internal control system, it is quite for an organisation to survive in continuous changing environment.

The objective of this lesson is to create an understanding of Internal Control , its Scope, its objective, its techniques and its review. After reading this lesson, the student will be able to understand:

– The meaning of internal control system, its nature, objectives, scope and elements

– The meaning of internal check system and difference between internal control system, internal check system and internal audit system

– Difference techniques used in internal control

– How the review of internal control is done. Techniques used in internal control review.

– Meaning of audit testing, use of sampling in audit testing, different approaches used in audit sampling

– Meaning of inter firm comparison and intra firm comparison

– Meaning of audit in depth and its characteristics.

Lesson 14 Review of Internal Control  How to Prepare CS Executive Company Accounts

 The internal control system provides for safeguarding of assets, proper recording of transactions, and the efficient and effective accomplishment of the entity’s goals and objectives including compliance with Government rules and regulations. Review of internal control is very important for an organisation as it gives an insight about the appropriateness and strength of internal controls in an organisation. Review of internal control system makes management aware whether any system in place is able to meet organization requirement or there is a need of its overhauling/improvement.

The objective of this lesson is to make the student aware about the importance of internal control review and to enable them to review the internal control of different function in an organisation.

After reading this lesson, the student will be able to understand how to carry out internal control review of

– Purchase operations

– Management information system

– Sales and distribution program and policies

– Manufacturing operations

– HR policies and programs

– Management decision making

Lesson 15 Audit Engagement and Documentation  How to Prepare CS Executive Company Accounts

Planning an audit involves establishing the overall audit strategy for the engagement and developing an audit plan. The objective of auditor is to plan the audit so that it will be performed in an effective manner. During Audit planning only, the audit decides about the audit technique, extent of audit required, documentation technique etc. Audit planning and documentation has a very important role to play in an auditing exercise. A good auditing planning make it possible to get the auditing exercise completed in a timely and cost effective manner. The objective of this lesson is to create understanding about audit planning, audit program, audit working papers and other audit documentation techniques.After reading this lesson, the student will be able to understand :

  1. How audit planning is done
  2. Difference between audit plan and audit programme
  3. Preparing audit programme for different audit assignments
  4. Meaning of vouching and verification, their benefits and limitation
  5. Distinction between vouching and verification
  6. Meaning of audit working paper, concept of permanent and temporary audit file
  7. Meaning of sampling and how sampling is done
  8. Meaning of test check and different techniques used in test check.

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Use of Knowledge inputs in a systematic pattern : How to Prepare CS Executive Company Accounts

♦ Step 1    Study material

To lay a strong foundation of the understanding of any particular topic, study material explains the concepts of each and every topic in detail with adequate illustrations. Study the underlying concepts and accounting treatment specified therein analytically before proceeding towards illustrations. Keep questioning yourself until you are absolutely clear on the topic. Solve the illustrations after understanding the topic. For example, in the chapter of Profit or loss prior to incorporation, one has to understand the reason why profit prior to incorporation is transferred to capital reserve and not to profit and loss account, what will be the treatment of loss prior to incorporation etc.

♦ Step 2     Practice Manual

After solving the illustrations given in the study material, solve the questions given in the practice manual. Practice Manual is highly useful for the students appearing in the examination as it includes questions from past examinations which would facilitate in thorough understanding of the chapters explained in the study material. In accounting paper, it is very necessary that one should practice a good number of questions dealing with different adjustments. Practice Manual will help serve this purpose. Your first round of study should cover both Study Material and Practice Manual.

Second round of study : How to Prepare CS Executive Company Accounts

♦ Step 3     Suggested  answers (Pink Book)

Your second round of study i.e. your first revision should cover practice of suggested answers of recent two to three examinations. Suggested answers of past few examinations give you an idea of what type of questions are asked in the examination and how to solve and present the solution for such questions in the examination. Solving the question paper in the examination situation will help you, not only in time management but will also give you the confidence to attempt different types of questions in the examination.

♦ Step 4 Revision Test Papers (White Book)

After you complete revision of whole syllabus atleast once, you should solve the questions given in the Test Papers.For every examination, ICSI comes out with a Test Paper. Revision Test Paper is issued for every attempt containing a fresh set of questions which will help you to evaluate your preparation level. Test Papers carries questions and answers for your practice. In Accounting, questions on each topic are given with full solution to enable you to get an insight on how to present the solutions in an orderly manner. In Accounting paper, Test Papers of past few attempts can also be referred subject to amendments for which you have to refer the latest Study Material and Test Papers.

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Third round of study : How to Prepare CS Executive Company Accounts 

♦ Step 5     Mock Test Papers

After second revision of the complete syllabus, you may assess your preparation by taking mock tests conducted by various Coaching Classes at their end. Also Mock test papers are given at back of Module which you may check and solve within a time period of three hours.

Important points to be kept in mind : How to Prepare CS Executive Company Accounts

♦ Preparation of notes

Prepare concise notes in the first round of study itself. Your notes should be prepared in a manner, which supplements your understanding of the concept and the illustrations you have solved. You may either make a separate copy where you write down the important concepts of the chapter or can underline the important concepts in the book itself and read those underlined portion at the time of revision. You should also shortlist the illustrations to be revised again in your second and third round of study. Short listing of illustrations should be based on the difficulty you faced while solving the question. Besides preparation of important points of the topic (which will help you to recapitulate the whole concepts), a summary of tricky points and adjustments gathered from the practice of various good illustrations may also be prepared which will help in grasping the intricate practical aspects. Such tricky points or adjustments should be cross linked with the concerned illustration number so that at the time of revision you not only study the accounting treatment but also refer the whole solution again. These notes may also be accompanied by the proforma of relevant accounts and diagrams so that at the later stages of preparation, the conceptual knowledge underlying different topics may be gained within minimum time and efforts without going through a number of books again.

♦ Use of proper and prescribed format for presentation of accounts

There are some chapters which require the solution or financial statements to be presented in particular format. You should make it a practice to adopt the prescribed formats while solving and presenting the accounts of particular topics. For example: Financial Statements of companies should be in the format prescribed in the Schedule III to the Companies Act, 2013.

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♦ Recapitulation of previously read topics

Various Chapters of  accounts and Audit was also there in the paper of CS Foundation as well as at Graduation level. Therefore, here at CS Executive Course level, you are required to furnish your skills on these chapters. Also the concepts and provisions read at CS Foundation level lays down the foundation for studying and understanding the topics specified at the CS Executive Level. For example, concept of revenue and capital receipt and expenditure is applied in every topic while preparing the financial statements of an entity. Similarly, valuation of inventory, accounting for depreciation etc. are some of the topics the concepts of which are applied in general to all entities.

♦ Keep yourself continuously updated

ICSI endeavor to update you with the latest amendments or notifications as and when they are issued. One of the sections in the Students’ Journal is on ‘Academic Update’ which contains recent amendments in accounting also. You should develop a habit to read this continuously as it will help you in avoiding last moment pressure to acquaint yourself with all the relevant amendments. Also list of all relevant amendments are published well in time in the Students’ Journal and the institute’s website to apprise you with the applicability part of the same in the particular examination.

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♦ Keep in mind the Inter-linking of various topics

The Concepts of accounting have to be kept in mind and applied while studying the related chapter based on the particular accounting concept. If your concepts are clear relating to a particular chapter, you should not face any problem in applying the same to solve problems in an inter-connected chapter. Sometimes even though the chapter may not directly relate to an accounting concept, it may contain adjustments involving application of one or more concepts.

Tips for examination : How to Prepare CS Executive Company Accounts

General tips are already given in the earlier. However, we would like to also focus on following accounting related examination tips which you should keep in mind at the time of appearing for the examination:

♦ Use of proper formats

Certain statutes prescribe specific formats for presentation of the accounts. You should take care of the same at the time of solving the questions in the exam. Accounts presented in the prescribed manner will help you in scoring due marks.

♦ Adequate Working Notes

In accounts, your solution is generally divided in two parts viz- main solution and working notes. Working notes form part of your solution and carries marks. Therefore, it is advised that calculations made on your calculator should also be written in your answer sheet as working note, wherever required, neatly and precisely. Also your working note should be cross referenced with the figure used in the main solution so that examiner can easily understand that how you have arrived at the particular figure.

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♦ State the assumption clearly

In case a question leaves room for making an assumption and there is a possibility of more than one assumption, it is important to clearly state the assumption you have taken and solve the question accordingly. 

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How to Prepare CS Executive Company Accounts

Important Topics of CS Executive Exam

Here we are providing subject wise important topics to CS Executive students. See below How to prepare CS Executive Module – 1 and Module – 2. Click below links

Module – 1

CS Executive Company Law

CS Executive Cost and Management Accounting

CS Executive Economic and Commercial Laws

CS Executive Tax Laws and Practice

Module – 2

CS Executive Capital Market and Securities laws

CS Executive Company Accounts and Auditing Practices

CS Executive Industrial labour and General Laws

Download ICSI Past Papers

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