CS Executive Corporate Management Accounting Important Topics

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?

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

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

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

1. Share-Holding Of Holding Company By Subsidiary Company
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

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?

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?

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)

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)

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).

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.

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?

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.

1. Objective Of Financial Statement Analysis
2. Users Of Financial Statements
3. Ratio Analysis And Its Objectives
4. Classification Of Ratios

1. Importance of Reporting
2. Need for Management Reporting
3. Essential Components To Management Reporting
4. Classification Of Reports
5. Forms Of Reporting

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

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

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.

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

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 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
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 ?