Group 1 Subjects

Paper 5: Business Laws and Ethics

  • Introduction to Law and Legal System in India (5%)
  • Indian Contract Act, 1872 (10%)
  • Sale of Goods Act, 1930 (5%)
  • Negotiable Instruments Act, 1881 (5%)
  • Indian Partnership Act, 1932 & LLP Act, 2008

Paper 6: Financial Accounting

  • Fundamentals of Accounting (25%)
  • Accounting for Special Transactions (25%)
  • Preparation of Financial Statements (40%)

Paper 7: Direct and Indirect Taxation

  • Direct Taxation:
    • Basics of Income Tax Act (10%)
    • Heads of Income (25%)
    • Total Income and Tax Liability of Individuals & HUF (15%)
  • Indirect Taxation:
    • Introduction (5%)
    • Goods and Services Tax (GST) Laws (35%)
    • Customs Act & Rules (10%)

Paper 8: Cost Accounting

  • Introduction to Cost Accounting (5%)
  • Cost Ascertainment - Elements of Cost (15%)
  • Cost Accounting Standards (10%)
  • Cost Book Keeping (10%)
  • Methods of Costing (30%)
  • Cost Accounting Techniques (30%)
Group 2 Subjects

Paper 9: Operations Management and Strategic Management

  • Operation Management – Introduction (5%)
  • Operations Planning (5%)
  • Designing of Operational System and Control (5%)
  • Production Planning and Control (20%)
  • Productivity Management and Quality Management (5%)
  • Project Management (15%)

Paper 10: Corporate Accounting and Auditing

  • Accounting of Shares and Debentures (10%)
  • Preparation of the Statement of Profit and Loss and Balance Sheet (10%)
  • Cash Flow Statement (10%)
  • Accounts of Banking, Electricity, and Insurance Company (10%)
  • Accounting Standards (10%)

Paper 11: Financial Management and Business Data Analytics

  • Financial Management:
    • Fundamentals of Financial Management (5%)
    • Tools for Financial Analyses (15%)
    • Sources of Finance and Cost of Capital (10%)
    • Capital Budgeting (15%)
    • Working Capital Management (15%)
  • Business Data Analytics:
    • Introduction to Data Science for Business Decision-making (5%)
    • Data Processing, Organisation, Cleaning and Validation (5%)

Paper 12: Management Accounting

  • Introduction to Management Accounting (5%)
  • Activity-Based Costing (10%)
  • Marginal Costing and Applications in Short-Term Decision Making (30%)
  • Standard Costing and Variance Analysis (15%)
  • Forecasting, Budgeting and Budgetary Control (15%)