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Paper-4:

Taxation - Sec-A:
Income-tax Law
1. Residence and Scope of Total Income

2. Salaries

3. Income from House Property

4. Profits and Gains of Business or Profession

5. Capital Gains

6. Income from Other Sources

7. Clubbing of income

8. Set-off and Carry Forward of Losses

9. Deductions from Gross Total Income

10. Computation of Total Income and Tax Payable

11. Adv tax and TDS

Paper-4:
Taxation - Sec-B:
Indirect Taxes
1. Introduction to GST

2. Meaning of supply and terms

3. Levy and colln of GST

4. RCM and any other person

5. Exemptions from GST

6. Value of supply

7. Time of supply

8. Payment

9. Registration

10. Composition Levy

11. Other aspects

12. Returns

13. Input tax credit

Paper-3:
Cost and Management Accounting
 Chapter 1: Introduction to Cost and Management Accounting

 Chapter 2: Material Cost

 Chapter 3: Employee Cost and Direct Expenses

 Chapter 4: Overheads: Absorption Costing Method

 Chapter 5: Activity Based Costing

 Chapter 6: Cost Sheet

 Chapter 7: Cost Accounting System

 Chapter 8: Unit & Batch Costing

 Chapter 9: Job Costing and Contract Costing

 Chapter 10: Process & Operation Costing

 Chapter 11: Joint Products & By Products

 Chapter 12: Service Costing

 Chapter 13: Standard Costing

 Chapter 14: Marginal Costing

 Chapter 15: Budget and Budgetary Control

Paper-2:
Corporate and Other Laws
Part I: Company LAW
 Chapter 1: Preliminary

 Chapter 2: Incorporation of Company and Matters Incidental Thereto


 Chapter 3: Prospectus and Allotment of Securities

 Chapter 4: Share Capital and Debentures

 Chapter 5: Acceptance of Deposits by Companies

 Chapter 6: Registration of Charges

 Chapter 7: Management & Administration

 Chapter 8: Declaration and Payment of Dividend

 Chapter 9: Accounts of Companies

 Chapter 10: Audit and Auditors

Part II: Other Laws


 Chapter 1: The Indian Contract Act, 1872

Unit 1: Contract of Indemnity and Guarantee

Unit 2: Bailment and Pledge

Unit 3: Agency

 Chapter 2: The Negotiable Instruments Act, 1881

 Chapter 3: The General Clauses Act, 1897

 Chapter 4: Interpretation of Statutes

Paper-1:
Accounting

1. Profit or Loss Pre and Post Incorporation

2. Accounting for Bonus Issue and Right Issue

3. Redemption of Preference Shares

4. Redemption of Debentures
5. Investment Accounts

6. Insurance Claims for Loss of Stock and Loss of Profit

7. Hire Purchase and Instalment Sale Transactions

8. Departmental Accounts

9. Accounting for Branches Including Foreign Branches

10. Accounts from Incomplete Records

Paresh Sir
AS – 1
AS – 2
AS – 3
AS – 10
AS – 11
AS – 12
AS – 13
AS – 16
Accounting Framework

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