New Syllabus CS Executive Corporate Management Accounting Important Topics

CS Executive Corporate Management Accounting Important Topics

CS Executive Corporate Management Accounting Important Topics. In the previous post, we have given tips on How to Prepare CS Executive Corporate Management Accounting. Today we are providing important Topics and Questions which should be prepare very well for CS Executive New Syllabus Corporate and Management Accounting Paper.Scroll Down

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CHAPTER WISE IMPORTANT TOPICS : Part I: Corporate Accounting (60 marks)

Note: As December 2018 Exam is First Attempt of CS Exams New Syllabus, We are providing you a Broader List of Important Topics so that you do not miss out on anything. Also this List is made keeping into view ICSI Study Material.

CS Executive Corporate Management Accounting Important Topics : Introduction to Financial Accounting
  1. Objectives Of Accounting
  2. Function Of Accounting
  3. Distinction Between Book-Keeping And Accounting
  4. Steps/Phases Of Accounting Cycle
  5. Classification Of Assets
  6. Types Of Liabilities
  7. Features And Advantages Of Double Entry System
  8. Types Of Accounts
  9. Accounting Equation
  10. Functions And Advantages Of Journal
  11. Subsidiary Books
  12. Types Of Cash Book
  13. Subdivisions Of Ledger
  14. Feature’s Of A Trial Balance
  15. Explain Important Accounting Conventions
  16. What Do You Mean By Contra-Entries In A Columnar Cash Book?
CS Executive Corporate Management Accounting Important Topics : Introduction to Corporate Accounting
  1. Form Of Balance Sheet
  2. Disclosure Requirement: Schedules Forming Part Of Financial Statements/ Annual Report
  3. True And Fair View Of Financial Statements
  4. Form Of Statement Of Profit And Loss
CS Executive Corporate Management Accounting Important Topics : Accounting for Share Capital
  1. Kinds Of Share Capital
  2. Types/Classes Of Preference Shares
  3. Accounting Treatments For Issue Of Shares At Par, Discount And Premium
  4. Calls-In-Advance And Interest On Calls-In-Advance
  5. Calls-In-Arrear And Interest On Calls-In-Arrear
  6. Issue Of Shares For Consideration Other Than Cash
  7. Accounting Treatment For Forfeiture Of Shares
  8. Reissue Of Forfeited Shares
  9. Buy-Back
  10. Issue Of Bonus Shares
  11. Employee Stock Option Scheme (ESOP)
  12. Issue Of Sweat Equity Shares
  13. Capital Redemption Reserve Account
  14. Underwriting Of Shares And Its Types
  15. Firm Underwriting
  16. Marked And Unmarked Applications
  17. Accounting Treatment Relating To Underwriting Of Shares Or Debentures

a

CS Executive Corporate Management Accounting Important Topics : Accounting for Debentures
  1. Kinds Of Debentures
  2. Difference Between Debentures And Shares:
  3. Accounting Treatment For Issue Of Shares At Par, Discount And Premium
  4. Issue Of Debentures For Consideration Other Than Cash
  5. Debentures Issued As A Collateral Security And Its Accounting Treatment
  6. Interest On Debenture And Its Accounting Treatment
  7. Treatment Of Discount/Loss On The Issue Of Debentures
  8. Methods Of Redemption
  9. Debenture Redemption Reserve (DRR)
  10. Sinking Fund Method And Its Types
  11. Redemption By Conversion
CS Executive Corporate Management Accounting Important Topics : Related Aspects of Company Accounts
(It contains same topics as in the earlier chapters hence just read this lesson.)
CS Executive Corporate Management Accounting Important Topics : Financial Statements Interpretation
  1. Share-Holding Of Holding Company By Subsidiary Compan
  2. Consolidated Financial Statements
  3. Minority Interest
  4. Consolidated Profit & Loss Account
  5. Cost Of Control (Or) Goodwill
  6. Inter-Company Transactions
  7. Revaluation Of Assets
  8. Dividend

a

CS Executive Corporate Management Accounting Important Topics : Corporate Financial Reporting
  1. Need For Corporate Reporting
  2. Features Of Corporate Financial Reporting
  3. Companies (Auditors’ Report) Order, 2003 Or CARO
  4. Value Added Statement
  5. Economic Value Added
  6. Market Value Added
  7. Shareholder Value Added
  8. What Are The Contents Corporate Governance Report?
CS Executive Corporate Management Accounting Important Topics : Cash Flow Statements
  1. Distinction Between Funds Flow Statement And Cash Flow Statement
  2. Sources Of Cash
  3. Types Of Cash Flows In CFS
  4. Utility Of Cash Flow Analysis
  5. Methods Of Cash Flow Statement
  6. What Do You Mean By Cash From Operating Activities? How Is This Calculated?
CS Executive Corporate Management Accounting Important Topics : Accounting Standards
  1. Applicability Of Accounting Standards
  2. Benefits And Limitations
  3. “Small-And Medium-Sized Company”
  4. International Accounting Standard Board
  5. International Financial Reporting Standards (IFRS) As Global Standards
  6. Differences (IFRS Vs IGAAP)
  7. (Read IAS And AS Thoroughly)

a

CS Executive Corporate Management Accounting Important Topics : National and International Accounting Authorities.
  1. The IFRS Foundation’s three-tier structure
  2. Trustees of the IFRS Foundation
  3. IFRS Advisory Council
  4. Accountancy & Actuarial Discipline Board
  5. American Institute Of Certified Public Accountants
  6. Institute of Company Secretaries of India
  7. The Institute of Chartered Accountants of India
  8. External Reporting Board (XRB), New Zealand New Zealand Institute of Chartered Accountants

(Read all other Boards of different countries once)

CS Executive Corporate Management Accounting Important Topics : Adoption, Convergence and Interpretation of International Financial Reporting Standards (IFRS) and Accounting Standards in India.
  1. Calculation of Qualifying Net Worth of Companies
  2. Voluntary Adoption
  3. Comparison of Indian GAAP, IFRS and Ind AS
  4. Discuss the importance of relevance and reliability characteristics of financial information and the need for uniformity and transparency in reporting standards.
  5. Discuss the roadmap for implementation of Indian Accounting Standards (Ind AS) to achieve convergence with IFRS (International Financial Reporting Standards).

Part II: Management Accounting and Valuation (40 marks)

CS Executive Corporate Management Accounting Important Topics : An Overview of Cost
  1. Costing, Cost Accounting And Cost Accountancy
  2. Importance & Relevance Of Cost Accounting
  3. Objectives And Scope Of Cost & Management Accounting
  4. Elements Of Cost
  5. Essentials Of Material Control
  6. Labour Cost And Its Classification
  7. Direct Expenses
  8. Indirect Expenses
  9. Overheads And Its Classification
  10. Preparation Of Cost Sheet
  11. If We Suppress A Product Line, Do We Change The Total Costs Per Unit In The Remaining Product Lines, Or Do They Stay The Same? Give Reasons.
CS Executive Corporate Management Accounting Important Topics : Cost Accounting Records & Cost Audit under Companies Act, 2013.
  1. Cost Audit And Applicability For Cost Audit
  2. What are the rights and responsibilities of a Cost Auditor?
  3. Whether maintenance of cost accounting records and cost audit thereof, subject to threshold limits prescribed, is applicable to products which are for 100% captive consumption?
  4. What do you mean by Cost Record? How should a company maintain the cost records?
CS Executive Corporate Management Accounting Important Topics : Budget, Budgeting and Budgetary Control
  1. Essentials of Budget
  2. Difference between forecast and Budget
  3. Budgetary Control And Its Objectives
  4. Steps In Budgetary Control
  5. Types Of Budgets
  6. The Final Or Master Budget
  7. Zero-Base Budgeting
  8. Budget Variance
  9. Principal budget factor
  10. What do you understand by performance budgeting. What steps are required to be taken for preparing performance budget.

Part II: Capital Market & Intermediaries (30 Marks)

CS Executive Corporate Management Accounting Important Topics : Ratio Analysis
  1. Objective Of Financial Statement Analysis
  2. Users Of Financial Statements
  3. Ratio Analysis And Its Objectives
  4. Classification Of Ratios
CS Executive Corporate Management Accounting Important Topics : Management Reporting (Management Information Systems)
  1. Importance of Reporting
  2. Need for Management Reporting
  3. Essential Components To Management Reporting
  4. Classification Of Reports
  5. Forms Of Reporting

a

CS Executive Corporate Management Accounting Important Topics : Decision Making Tools
  1. Direct Costing
  2. Features Of Marginal Costing
  3. Contribution And Profit: Distinction
  4. Absorption Costing And Marginal Costing: Distinction
  5. Behavioural Considerations In Absorption Costing
  6. Profit Planning
  7. Cost-Volume-Profit Analysis
  8. Break Even Analysis
  9. Margin Of Safety
  10. Limiting Or Key Factor
  11. Transfer Pricing For Domestic And International Transactions
  12. Activity Based Costing
CS Executive Corporate Management Accounting Important Topics : Valuation Principles & Framework.
  1. Generally Acceptable Methodologies Of Valuation
  2. Approaches Of Valuation
  3. Procedures For Issuing Accounting Standards
  4. Ias 33 Earning Per Share
  5. Ind As 113 – Fair Value Measurement
  6. Relation Between WMCC And NPV
CS Executive Corporate Management Accounting Important Topics : Valuation of Shares, Business and Intangible Assets
  1. Factors Affecting Valuation of Shares
  2. Methods Of Valuation Of Shares
  3. Business Valuation Methods
  4. Valuation Of Intangible Assets
  5. Meaning Of Goodwill
  6. Internally Generated Goodwill
  7. Methods Of Valuing Goodwill.
CS Executive Corporate Management Accounting Important Topics : Accounting for Share-Based Payments (Ind AS 102)
  1. Scope
  2. What Is Share Based Payment (SBP) Transaction & Arrangement?
  3. Grant Date
  4. Vesting and non-vesting conditions
  5. Timeline of A Share Option Award
  6. Recognition Principle
  7. Difference between IGAAP & Ind-AS 102
CS Executive Corporate Management Accounting Important Topics : Methods of Valuation: Net Assets Valuation
  1. β: An Indicator Of Systematic Risk
  2. Capital Asset Pricing Mode
  3. Arbitrage Pricing Theory
  4. Comparison Between the CAPM and the APT
  5. Fair Market Value

CS Executive New Syllabus Corporate Management Accounting :

A proper accounting system is essential to any business, whether big or small, in order to manage its daily functions and run it successfully. In the current business world, everybody should have the knowledge of accounting discipline irrespective of the job one is doing

Especially all business students should have some background in accounting to understand, interpret and present the results of business. Keeping this objective in alignment, this subject is prepared to augment the basic as well as advanced understanding of students in the related aspects of Corporate and Management Accounting

The Subjct which is divided in two parts covers in the details the concepts of Corporate Accounting in Part – I and discusses Management Accounting and Valuation in detail under Part-II.

CS Executive Corporate Management Accounting Important Topics : Important Topics of CS Executive New Syllabus 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

CS Executive New Syllabus Module 1 Important Topics

How to Prepare CS Executive New Syllabus Module 1 ?

  1. CS Executive New Syllabus Company Law Important Topics
  2. CS Executive Jurisprudence Interpretation and General Laws Important Topics
  3. CS Executive New Syllabus Tax Laws Important Topics
  4. CS Executive Setting Up of Business Entities and Closure Important Topics
  1. How to Prepare CS Executive New Syllabus Company Law ?
  2. How to Prepare CS Executive Jurisprudence Interpretation and General Laws ?
  3. How to Prepare CS Executive New Syllabus Tax Laws ?
  4. How to Prepare CS Executive Setting Up of Business Entities and Closure ?

CS Executive New Syllabus Module 2 Important Topics

How to Prepare CS Executive New Syllabus Module 2

  1. CS Executive Securities Laws and Capital Market Important Topics
  2. CS Executive Corporate and Management Accounting Important Topics Important Topics
  3. CS Executive Financial and Strategic Management Important Topics
  4. CS Executive Economic Business and Commercial Laws Important Topics
  1. How to Prepare CS Executive Securities Laws and Capital Market ?
  2. How to Prepare CS Executive Corporate and Management Accounting Important Topics ?
  3. How to Prepare CS Executive Financial and Strategic Management ?
  4. How to Prepare CS Executive Economic Business and Commercial Laws ?
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