CS Executive Corporate Management Accounting Video Lectures for June & December 2020 Exam
CSCARTINDIA Provides CS Executive New Syllabus Corporate and Management Accounting Video Classes in both Offline and Online mode by Best Teacher’s and Institutes in India. These Video Classes are specifically recorded for CS Executive New Syllabus Students who are appearing in June 2020 Exam and December 2020 Exam.Check out below for Best Corporate and Management Accounting Video Lectures.
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We have provided the chapter wise index for this subject below
CS Executive Corporate Management Accounting Video Lectures : Chapter 1 : INTRODUCTION TO FINANCIAL ACCOUNTING |
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Introduction, Objectives of Accounting, Function of Accounting, Book-Keeping, Accounting Cycle, Steps/Phases of Accounting Cycle, Basic Accounting Terms, Single Entry System, Double Entry System, Features of Double Entry System, Advantages of Double Entry System, Limitations of Double Entry System, Concept of Account, Types of Accounts, Accounting Process, Accounting Equation, Double Entry System, Books of Prime Entry, Subsidiary Books, Books of Prime Entry, Functions of Journal, Advantages of Journal, Explanation of Journal, Subdivision of Journals, Importance of Sub-division of journals, Compound Journal, Subsidiary Books, Recording of Cash and Bank Transactions, Cash Book, Types of Cash Book, Purchase Day Book, Sales-Day Book, Journal Proper, Ledger Accounts, Ledger Posting, Posting to Ledger Accounts from Subsidiary Books, Typical Ledger Account Balances, Closing Balance and Opening Balance, Subdivisions of Ledger, Advantages of sub-division of Ledger, Trial Balance, Preparation of Trial Balance
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CS Executive Corporate Management Accounting Video Lectures : Chapter 2 : INTRODUCTION TO CORPORATE ACCOUNTING |
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Introduction, Preparation and Presentation of Financial Statements, Schedule III of the Companies Act, 2013, General Instructions for the Preparation of Balance Sheet and Profit and Loss Account, Presentation of Balance Sheet, Part-I – Form of Balance Sheet, Disclosure Requirement: Schedules Forming Part of Financial Statements/Annual Report, Part II-Form of Statement of Profit & Loss, General Instructions for Preparation of Statement of Profit & Loss, True & Fair View of Financial Statements, LESSON ROUND-UP, SELF TEST QUESTIONS
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CS Executive Corporate Management Accounting Video Lectures : Chapter 3 : ACCOUNTING FOR SHARE CAPITAL |
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Meaning of Shares, Meaning of Share Capital, Kinds of Share Capital, Types/Classes of Preference Shares, Disclosure of Share Capital, Procedure for Issue of Shares, Terms of Issue of Share, Rules, 2014, Issue of Bonus Shares, Employee Stock Option Scheme (ESOP), Issue of Sweat Equity Shares, Procedure for issue of sweat equity share, Disclosure in the Directors’ report in respect of sweat equity share, Accounting treatment of sweat equity share issued, Issue of Right Shares, Issue and Redemption of Preference Shares, Issue of preference shares, Redemption of preference shares, Capital Redemption Reserve Account, Premium on redemption of preference shares, Underwriting of Shares, LESSON ROUND UP, SELF TEST QUESTIONS
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CS Executive Corporate Management Accounting Video Lectures : Chapter 4 : ACCOUNTING FOR DEBENTURES |
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Introduction, Debentures, Kinds of Debentures, Issue of Debentures, Conditions for Issue of Debentures as per Companies Act, 2013, Difference Between Debentures and Shares, Issue of Debentures for Cash, Issue of Debentures at Premium, Issue of Debentures at Discount, Issue of Debentures for Consideration other Than Cash, Debentures Issued as a Collateral Security, Accounting Treatment of Collateral Security, Debenture Interest, Accounting Entries for Issue of Debentures (based on conditions of redemption), Treatment of Discount/Loss on the Issue of Debentures, Redemption of Debentures, Sources of Redemption, Debenture Redemption Reserve (DRR), Sinking Fund Method (Debenture Redemption Fund Method), Cumulative Sinking Fund, Non-Cumulative Sinking Fund, Insurance Policy Method, Accounting Treatment, Redemption by Conversion, Purchase of Debentures in the Open Market, LESSON ROUND UP, SELF TEST QUESTIONS. |
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CS Executive Corporate Management Accounting Video Lectures : Chapter 5 : RELATED ASPECTS OF COMPANY ACCOUNTS |
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Buy-Back of Shares, Transfer of Certain Sums to Capital Redemption Reserves Account (Section 69), SEBI Guidelines, Modes of Buy-Back, Advantages of Buy-Back, Accounting for Buy-Back, Debentures-Issue & Redemption, Differences between Shares and Debentures, Types of Debentures, Accounting for Debentures, Issue of Secured Debenture, SEBI Regulations on Issue of Debentures, Issue for Consideration other than Cash, Debentures issued as Collateral Security, Discount on Issue of Debenture, Redemption of Debentures, SEBI on Creation of Debenture Redemption Reserve (DRR), Restrictions on Dividends, Sinking Fund Method, Non-Cumulative Sinking Fund, Insurance Policy Method, Different Methods of Redemption of Debentures, Conversion, Rollover, Redemption from out of Capital, Redemption from out of Profits, Redemption by Annual Drawings, Purchase and Cancellation of Own Debenturesm Issue of Employee Stock Options, Employees Stock Option Scheme (ESOS), Equity Shares with Differential Rights, Explanatory Statement Annexed Notice, Underwriting of Shares, Sub-Underwriters, Underwriting Commission, Full and Partial Underwriting, Accounting entries, Determination of Liability in respect of Underwriting Contract, LESSON ROUND-UP, SELF TEST QUESTIONS
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CS Executive Corporate Management Accounting Video Lectures : Chapter 6 : FINANCIAL STATEMENTS INTERPRETATION |
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Introduction, Financial Statement Preparation, How are Financial Statements Prepared, Who Issues Financial Statements?, Different Types of Financial Statements, Interim Statements, Annual Statements, Who Uses Financial Statements and What Are They Used For?, Financial Statement Template and Form, Presentation of Financial Statement (International Accounting Standard 1) (IAS 1), (e) Note Disclosures, Depreciation Provisions & Reserves, Meaning and Nature of Depreciation, Need or Objectives of Providing Depreciation, Methods of Providing Depreciation, Determination of Managerial Remuneration, Applicability of Provisions to Whom, Definition and Composition of Word Managerial Remuneration, Remuneration Allowed to Managerial Person, Maximum Remuneration Payable by a Company to its Managerial Personnel, Minimum Remuneration in case of losses during the tenure of managerial personnel, Devaluation and Managerial Remuneration, Remuneration Payable to a Managerial Person in two companies, Penalty Clauses, Corporate Social Responsibility (CSR), Various Disclosures Under the Companies Act, 2013, Related Party Disclosures – IAS 24, Segment Reporting (Accounting Standard 17), Audit Query, How to Read And Interpret Financial Statements, LESSON ROUND UP, SELF TEST QUESTIONS
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CS Executive Corporate Management Accounting Video Lectures : Chapter 7 : CONSOLIDATION OF ACCOUNTS AS PER COMPANIES ACT, 2013 |
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Introduction, Holding Company, Subsidiary Company, Associate company, Wholly-Owned Subsidiary Company, Partly-Owned Subsidiary Company, Minority Shareholder, Legal Requirements for a Holding Company, Consolidated Financial Statements, Contents and Format of Consolidated Balance Sheet, Minority Interest, Consolidated Profit & Loss Account, Cost of Control (or) Goodwill, Pre-acquisition Profits/Reserves, Inter-Company Transactions, – Debtors and Creditors, – Loans Payable and Receivable, – Bills Receivable and Bills Payable, – Services Rendered, – Revaluation of Assets, Bonus Shares Issued by Subsidiary Company, Dividend, Goodwill (Goodwill Appearing in the Balance Sheet of Subsidiary Company), Proposed Dividend, LESSON ROUND UP, SELF TEST QUESTIONS
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CS Executive Corporate Management Accounting Video Lectures : Chapter 8 : CORPORATE FINANCIAL REPORTING |
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Introduction, Need for Corporate Reporting 258 Disclosure of Significant Accounting Policies, Features of Corporate Financial Reporting, Recent trends in Corporate Financial Reporting, Requirements of the Companies Act, Companies (Auditors’ Report) Order, 2003 or CARO, Directors’ Report, Requirements of the Companies Act, Value-Added Statement, Limitation of Value-Added Statement, Economic value Added Statement, How to Calculate Economic Value-Added (EVA), Corrective Action to Improve EVA, Advantages of EVA Analysis, Market Value-Added, Shareholder Value-Added (SVA), Advantages of Adopting SVA, LESSON ROUND UP, SELF-TEST QUESTIONS
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CS Executive Corporate Management Accounting Video Lectures : Chapter 9 : CASH FLOW STATEMENT |
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Introduction, Distinction Between Funds Flow Statement And Cash Flow Statement, Sources of Cash, Internal Sources, External Sources, Meaning of Cash Inflow and Outflow, Difference between Cash Flow Analysis and Funds Flow Analysis, Utility of Cash Flow Analysis, Limitations of Cash Flow Analysis, Preparation of Cash Flow Statement, Calculation of Cash Flows from Operations or Operating Activities, Calculation of Cash Flows from Investing Activities, LESSON ROUND-UP, SELF TEST QUESTIONS
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CS Executive Corporate Management Accounting Video Lectures : Chapter 10 : ACCOUNTING STANDARDS (AS) |
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Introduction, Standards-Setting Process, Benefits & Limitations, Applicability of Accounting Standards, Criteria for Classification of Companies Under the Companies (Accounting Standard) Rules, 2006 306 Need for Convergence towards Global Standards, International Accounting Standard Board, International Financial Reporting Standards (IFRS) as Global Standards, Adoption of IFRS in India, Differences (IFRS Vs IGAAP), LIST OF IAS, IAS-1 – Presentation of Financial Statements, IAS-2 – Inventories, IAS-7 – Cash Flow Statements, IAS-8 – Accounting Policies, Changes in Accounting Estimates and Errors, IAS-10 – Events After the Balance Sheet Date, IAS-11 – Construction Contracts, IAS-12 – Income Taxes, IAS-14 – Segment Reporting, IAS-16 – Property, Plant and Equipment, IAS-17 – Leases, IAS-18 – Revenue, IAS-19 – Employee Benefits, IAS-20 – Accounting for Government Grants and Disclosure of Government Assistance 320 IAS-21 – The Effects of Changes in Foreign Exchange Rates, IAS-23 – Borrowing Costs, IAS-24 – Related P rty Disclosures,rement Benefit Plans, IAS-27 – Consolidated and Separate Financial Statements, IAS-28 – Investments in Associates, IAS-29 – Financial Reporting in Hyperinflationary Economies, IAS-31 – Interests in Joint Ventures, IAS-33 – Earnings Per Share, IAS-34 – Interim Financial Reporting, IAS-36 – Impairment of Assets, IAS-37 – Provisions, Contingent Liabilities and Contingent Assets, IAS-38 – Intangible Assets, IAS-39 – Financial Instruments: Recognition and Measurement, IAS-40 – Investment Property, IAS-41 – Agriculture, IFRS-1 – First–time Adoption of International Financial Reporting Standards, IFRS-2 – Share-based Payment, IFRS-3 – Business Combinations, IFRS-4 – Insurance Contracts, IFRS-5 – Non-Current Assets held for Sale and Discontinued Operations, IFRS-6 – Exploration for and Evaluation and Mineral resources, IFRS-7 – Financial Instruments: Disclosures, IFRS-8 – Operating Segments, IFRS-9 – Financial Instruments, List of Ind AS, LESSON ROUND UP, SELF TEST QUESTIONS
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CS Executive Corporate Management Accounting Video Lectures : Chapter 11 : NATIONAL AND INTERNATIONAL ACCOUNTING AUTHORITIES |
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The Institute of Company Secretaries of India (ICSI),The Institute of Chartered Accountants of India, The Institute of Cost Accountants of India, History of the Profession, Objectives of the Institute, IFRS Foundation, IFRS Advisory Council, International Public Sector Accounting Standards Board (IPSASB), Financial Reporting Council (FRC) (UK), Accounting Standards Board, Financial Reporting Review Panel (FRRP), Accountancy & Actuarial Discipline Board (AADB), Professional Oversight Board (POB), Auditing Practices Board (APB), European Financial Reporting Advisory Group (EFRAG), Role of the EFRAG General Assembly, Financial Accounting Standards Board (FASB), American Institute of Certified Public Accountants (AICPA), Australian Accounting Standards Board (AASB), Financial Reporting Council (FRC), The Institute of Chartered Accountants In Australia, Corporation of Accountants of Australia, Australasian Corporation of Public Accountants, Institute of Chartered Accountants in Australia, Chartered Accountants Australia New Zealand, Financial Reporting & Assurance Standards Canada, Canadian Institute of Chartered Accountants (CICA), Accounting Standards Board of Japan (ASBJ), LESSON ROUND UP, SELF TEST QUESTIONS
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CS Executive Corporate Management Accounting Video Lectures : Chapter 12 : ADOPTION, CONVERGENCE AND INTERPRETATION OF INTERNATIONAL FINANCIAL REPORTING |
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STANDARDS (IFRS) AND ACCOUNTING STANDARDS IN INDIA Introduction, Details of Ind AS, Comparison of Indian GAAP, IFRS and Ind AS, Accounting Policies Changes in Accounting Estimates and Errors, Construction Contracts, Income Taxes, Property Plant and Equipment, Leases, Revenue, Employee Benefits, Accounting for Government Grants and Disclosure of Government Assistance The Effects of Change in Foreign Exchange Rates, Borrowing Costs, Related Party Disclosures, Consolidated and Separate Financial Statements, Investment in Associates, Interest in Joint Ventures, Financial Instruments Presentation, Earnings Per Share, Interim Financial Reporting, Impairment of Assets, Provisions, Contingent Liabilities and Contingent Assets, Intangible Assets, Business Combinations, Non-Current Assets Held for Sale and Discontinued Operations, Financial Instruments : Disclosures, Operating Segments, LESSON ROUND UP, SELF TEST QUESTIONS
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PART II: MANAGEMENT ACCOUNTING AND VALUATION
CS Executive Corporate Management Accounting Video Lectures : Chapter 13 : OVERVIEW OF COST |
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Concepts of Cost, Costing, Cost Accounting and Cost Accountancy, Costing, Cost Accounting, Cost Accountancy, Importance & Relevance of Cost Accounting, Objectives of Cost & Management Accounting, Scope of Cost & Management Accounting, Elements of Cost, Material Cost, Labour Cost, Expenses, Direct Expenses, Indirect Expenses, Overheads, Cost Sheet, LESSON ROUND UP, SELF TEST QUESTIONS
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CS Executive Corporate Management Accounting Video Lectures : Chapter 14 : COST ACCOUNTING RECORDS & COST AUDIT UNDER COMPANIES ACT, 2013 |
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Introduction, Rule 1: Short Title And Commencement, Rule 2: Definitions, Rule 3: Application of Cost Records, Rule 4: Applicability For Cost Audit, Rule 5: Maintenance of Cost Records, Rule 6: Cost Audit, Purpose of Cost Audit, Social Purposes of Cost Audit, CRA-1: Forms in Which Cost Records Shall Be Maintained, CRA-2: Form of Intimation of Appointment of Cost Auditor by the Company to Central Government, CRA-3: Form of Cost Audit Report, CRA-4: Form for Filing Cost Audit Report with the Central Government, LESSON ROUND UP, SELF TEST QUESTIONS
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CS Executive Corporate Management Accounting Video Lectures : Chapter 15 : BUDGET, BUDGETING AND BUDGETARY CONTROL |
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Budget, Essentials of Budget, Forecast and Budget, Budgeting, Budgetary Control, Objectives of Budgetary Control, Advantages of Budgetary Control, Limitations of Budgetary Control, Steps in Budgetary Control, Preparation & Monitoring of Various Types of Budgets, Types of Budgets, Importance of Budget Variance Analysis, Limitations of Budget Variance Analysis, LESSON SUM UP, SELF TEST QUESTIONS
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CS Executive Corporate Management Accounting Video Lectures : Chapter 16 : RATIO ANALYSIS |
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Introduction, Financial Statement Analysis, Objective of Financial Statement Analysis, Need For Financial Statement Analysis, Users of Financial Statements, 1. Shareholders, 2. Lenders, 3. Management, 4. Public, 5. Government, 6. Labour and Trade Union, Techniques/Sources of Financial Statement Analysis, Comparative Statements, Common Size Statement, Trend Analysis/ Ratios, Fund Flow Analysis, Cash Flow Analysis, Ratio Analysis, Objectives of Ratio Analysis, Advantages of Ratio Analysis, Limitations of Ratio Analysis, Classification of Ratios, Financial Ratios, Short-Term Solvency Ratios, Long-Term Solvency Ratios, Profitability Ratios, Market Test Ratios, Turnover Ratios, LESSON ROUND UP SELF TEST QUESTIONS
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CS Executive Corporate Management Accounting Video Lectures : Chapter 17 : MANAGEMENT REPORTING (MANAGEMENT INFORMATION SYSTEMS) |
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Introduction, Importance of Reporting, Level of Management and Reporting, Meaning of Management Reporting, The Need of Management Reporting, Essential Components to Management Reporting, Developing a Successful Management Reporting Program, General Principles of Report Presentation, Forms of Presentation of Information, Classification of Reports, Forms of Reporting, Frequency of Reporting, Special Reports, LESSON ROUND UP SELF TEST QUESTIONS
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CS Executive Corporate Management Accounting Video Lectures : Chapter 18 : DECISION MAKING TOOLS |
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Introduction, Direct Costing, Marginal Costing, Features of Marginal Costing, Formulas Used in Marginal Costing, Meaning of Contribution, Contribution and Profit: Distinction, Absorption Costing and Marginal Costing: Distinction, Impact of Inflation on Holding of Large Inventories, Behavioural Considerations in Absorption Costing, Key or Limiting Factor Analysis, Profit Planning, Selection of Profitable Product Mix, Make or Buy Decisions, Introduction of a New Product, Discontinuance to a Product or Closure of a Department, Accept or Reject Special Offer and Sub-Contracting, Planning of Activity Level, Market Expansion, Temporary Cessation of Operations, Cost-Volume-Profit Analysis, What is Cost-Volume-Prof it Analysis and its Techniques?, Techniques of CVP Analysis, Cost Behaviour and CVP Analysis, Contribution Margin Analysis, The Break Even Analysis, Margin of Safety, Applications of CVP Analysis, Income Determination under Marginal Costing and Absorption Costing, Format of Income Statement (Absorption Costing), Limiting or Key Factor, Transfer Pricing, Cost Accounting Record Rules and Transfer Pricing, Transfer Pricing for Domestic Transactions, Transfer Pricing for International Transactions, Comparable Uncontrolled Price (CUP) Method, Transactional Net Margin Method, Activity Based Costing (ABC), Traditional Costing Systems, Evolution of Activity Based Costing System (ABC), Manufacturing Cost Hierarchy, LESSON ROUND-UP, SELF TEST QUESTIONS
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CS Executive Corporate Management Accounting Video Lectures : Chapter 19 : VALUATION, PRINCIPLES AND FRAMEWORK |
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Introduction, Generally Acceptable Methodologies of Valuation, Approaches of Valuation, 1. Asset Approach, 2. Income or Earning Approach, 3. Market Based Approach, Ind As Valuation, IAS 33 Earning Per Share, Ind AS 32 Financial Instrument Presentation, IND AS 113 – Fair Value Measurement, Disclosures In Financial Statements, LESSON ROUND UP, SELF TEST QUESTIONS
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CS Executive Corporate Management Accounting Video Lectures : Chapter 20 : VALUATION OF SHARES, BUSINESS AND INTANGIBLE ASSETS |
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Need for Valuation, Factors Affecting Valuation of Shares, Methods of Valuation of Shares, Net Asset Method, Earning Basis, Fair Value of Shares, Valuation of Business, 1. Asset-Based Approach, 2. Earning Value Approach, 3. Market Value Approach, Valuation of Intangible Assets, Recognition and Initial Measurement of an Intangible Asset, Acquisition of Intangible Assets as Part of an Amalgamation, Amortization of Intangible Assets, Recoverability of the Carrying Amount – Impairment Losses, Methods of Valuing Goodwill, 1. Average Profits Method, 2. Super Profit Method, 3. Capitalization of average profit, Regulatory Valuations, SEBI, IPO Issue Pricing, Rights Issue Pricing, Preferential Issue, Buy-back of Shares, Delisting, FEMA, Income Tax Act, Companies Act, 2013, RBI, LESSON ROUND UP, SELF TEST QUESTIONS
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CS Executive Corporate Management Accounting Video Lectures : Chapter 21 : ACCOUNTING FOR SHARE BASED PAYMENTS (IND AS 102) |
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Objective, Scope, Timeline of a Share Option Award, Overview of Equity And Cash Settled – Measurement, Recognition Principle, Share-Based Payment Awards with a Cash Alternative, Modification, Cancellation or Settlement, LESSON ROUND UP, SELF TEST QUESTIONS
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CS Executive Corporate Management Accounting Video Lectures : Chapter 22 : METHODS OF VALUATION |
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Introduction, Methods of Valuation, (1) Discounted Cash Flow Model (DCF), (2) Asset Approach, (3) Earning Based Model, (4) Measuring Cost of Equity, (a) Capital Asset Pricing Model (CAPM), (i) Systematic Risk or Non-Diversifiable Risk, (ii) Unsystematic Risk or Diversifiable Risk, (b) Arbitrage Pricing Theory, (5) Economic Value Added, (6) Market Value Added, (7) Shareholder Value Added (SVA), (8) Equity Valuation Multiples, (9) Fair Market Value (FMV), LEARNING ROUND UP, SELF TEST QUESTIONS, TEST PAPER
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