Everything to Know about CS Executive Course
CS executive exam is known to be the second level of the CS exam and is also conducted by ICSI. In this thread we will learn more about the CS executive exam and how the cs executive video lectures pen drive offered by CD Classes can help individuals clear the exams of the second level and ace it in one go.
CS Executive papers and topics covered:
There are a total of 2 modules in the CS Executive exam, and we will discuss the topics covered in each exam in detail:
Module 1: There are 4 papers in total which are:
Paper 1: Jurisprudence, Interpretation & General Laws: Topics covered are Sources of Law, Constitution of India, Interpretation of Statutes, General Clauses Act, 1897, Administrative Laws, Law of Torts, Limitation Act, 1963, Civil Procedure Code, 1908, Indian Penal Code, 1860, Criminal Procedure Code, 1973, Indian Evidence Act, 1973, Special Courts, Tribunals under Companies Act & Other Legislations, Arbitration and Conciliation Act, 19, Indian Stamp Act, 18, Registration Act, 1908: Registration of Documents, Right to Information Act, 20, Information Technology Act, 2000
Paper 2: Company Law: There are a total of three parts in this paper, which are:
A: Company Law, Principles & Concepts: Topics covered are – Introduction to Company Law, Shares and Share Capital, Members and Shareholders, Debt Instruments, Charges, Distribution of Profits, Corporate Social Responsibility, Accounts, Audits and Auditors, Transparency and Disclosures, Investments, Guarantees and Security, Related Party Transactions, Registers and Records, Introduction to MCA 21 and filing in XBRL, Global Trends and Developments in Company Law
B: Company Administration and Meetings: Law and Practices: Topics covered are – Board Constitution and its Powers, Directors, Key Managerial Personnel (KMP’s) and their Remuneration, Meetings of Board and its Committees, General Meetings, Virtual Meetings
C: Company Secretary as a Profession: Topics covered are – Legal framework governing Company Secretaries, Secretarial Standards Board, Mega Firms
Paper 3: Setting up of Business Entities and Closure: There are a total of three parts in this paper, which are:
A: Setting up of Business – Topics covered are Choice of Business Organisation, Company, Charter Documents of Companies, Legal Status of Registered Companies, Limited Liability Partnership, Other forms of Business Organisations, Institutions Not For Profit & NGOs, Financial Services Organisation, Start-ups, Joint Ventures; Special Purpose Vehicles, Setting up of Business outside India, Conversion of Existing Business Entity
B: Registrations; Licenses & Compliances – Topics covered are Various Initial Registrations and Licenses, Maintenance of Registers and Records, Identifying Property Laws, Intellectual Property Laws
C: Insolvency Winding Up & Closure of Business – Topics covered are Dormant Company, Strike off and restoration of name of the company and LLP, Insolvency Resolution process; Liquidation and Winding-up
Paper 4: Tax Laws
A: Direct Taxes – Topics covered are Direct Taxes at a Glance, Basic Concepts of Income Tax,
Incomes which do not form part of Total Income, Computation of Income under Various Heads, clubbing provisions and Set Off and/or Carry Forward of Losses, Deductions from Gross Total Income & Rebate and Relief, Computation of Total Income and Tax Liability of various entities, Classification and Tax Incidence on Companies, Procedural Compliance, Assessment, Appeals & Revision
B: Indirect Taxes – Topics covered are
(A) Goods and Service Tax – Concept of Indirect Taxes at a glance, Basics of Goods and Services Tax ‘GST’, Concept of time, Value & Place of Taxable Supply, Input Tax Credit & Computation of GST Liability – Overview, Procedural Compliance under GST
(B) Customs Act – Overview of Customs Ac
Module 2: There are 4 papers in total which are:
Paper 5: Corporate and Management Accounting
A: Corporate Accounting – Topics covered are Introduction to Financial Accounting, Introduction to Corporate Accounting, Accounting for Share Capital, Accounting for Debentures, Related Aspects of Company Accounts, Financial Statements Interpretation, Consolidation of Accounts as per Companies Act, 2013, Corporate Financial Reporting, Cash Flow Statements, Accounting Standards (AS), National and International Accounting Authorities, Adoption, Convergence and Interpretation of International Financial Reporting Standards (IFRS) and Accounting Standards in India
B: Management Accounting and Valuation – Topics covered are An Overview of Cost, Cost Accounting Records & Cost Audit under Companies Act, 2013, Budget, Budgeting and Budgetary Control, Ration Analysis, Management Reporting (Management Information Systems), Decision Making Tools, Valuation Principles & Framework, Valuation of Shares, Business and Intangible Assests, Accounting for Share based payments (IndAS 102), Business and Intangible Assets, Methods of Valuation
Paper 6: Securities Laws & Corporate Markets
A: Securities Laws – Topics covered are Securities Contracts (Regulations) Act 1956, Securities and Exchange Board of India Act, 1992, Depositories Act, 1996, SEBI (Buyback of Securities) Regulations, 1998, SEBI (Delisting of Equity Shares) Regulations, 2009, SEBI (Prohibition of Insider Trading) Regulations, 2002, Mutual Funds, Collective Investment Schemes, SEBI(Ombudsman) Regulations, 2003
B: Capital Market & Intermediaries – Topics covered are – Structure of Capital Market – a) Primary Market; b) Secondary Market, Securities Market Intermediaries
Paper 7: Economic, Business and Commercial Law
A: Foreign Exchange Management & NBFCs – Topics covered are Reserve Bank of India Act, 1934, Foreign Exchange Management Act, 1999, Foreign Exchange Transactions & Compliances, Foreign Contribution (Regulation) Act, 2010, Foreign Investments –Regulations & FDI Policy, Overseas Direct Investment, Liberalized Remittance Scheme, External Commercial Borrowings (ECB), Foreign Trade Policy & Procedure, Non-Banking Finance Companies (NBFCs), Special Economic Zones Act, 2005
B: Competition Law – Topic covered is Competition Act, 2002
C: Business and Commercial Laws – Topics covered are Consumer Protection Act, 1986, Essential Commodities Act, 1955, Legal Metrology Act, 2009, Transfer of Property Act, 1882, Real Estate (Regulation and Development) Act, 2016, Benami Transaction Prohibitions (Act), Prevention of Money Laundering, Indian Contracts Act, 1872, Relief Act, 1963, Sales of Goods Act, 1930, Partnership Act, 1932, Negotiable Instrument Act, 1881
Paper 8: Financial and Strategic Management
A: Financial Management: Topics covered are Nature and Scope of Financial Management, Capital Budgeting, Capital Structure, Sources of raising long-term finance and Cost of Capital, Project Finance, Dividend Policy, Working Capital, Security Analysis, Portfolio Management
B: Strategic Management: Topics covered are Introduction to Management, Introduction to Strategic Management, Business Policy and Formulation of Functional Strategy, Strategic Analysis and Planning, Strategic Implementation and control, Analysing Strategic Edge
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