Complete Details Of New Syllabus Of CS Executive For June 2015 & Later

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Complete Details Of New Syllabus Of CS Executive For June 2015 & Later

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Syllabus For CS Executive For June 2015 And Onwards

Scheme of Papers

Executive Programme

Module 1

Company Law
Cost and Management Accounting
Economic and Commercial Laws
Tax Laws and Practice

Module 2

Company Accounts and Auditing Practices
Capital Markets and Securities Laws
Industrial, Labour and General Laws

DETAILED SYLLABUS FOR EXECUTIVE PROGRAMME
EXECUTIVE PROGRAMME

Module 1

PAPER 1: COMPANY LAW (100 Marks)

Level of Knowledge: Expert Knowledge
Objective: To acquire knowledge and develop understanding of the regulatory framework of companies with reference to various provisions of Companies Act and its schedules, rules, notifications, circulars, clarifications there under including case laws and Secretarial standards.
Contents:
1. Introduction

Historical Development of Concept of Corporate Law in India
Company-Definition, Meaning, Nature and its Characteristics
Nature and Forms of Business
Company vis-à-vis other Forms of Business
Concept of Corporate Personality, Corporate Veil, Limited Liability and Citizenship

2. Incorporation and its Consequences

Types of Companies and their incorporation
Promoters-Meaning, Position, Duties, Rights, Responsibilities and Liabilities
Formation of Companies – Procedural Aspects
Memorandum of Association & Articles of Association and their Alteration
Contracts and Conversion of Companies
Commencement of Business
Doctrine of Ultra-Vires, Constructive Notice, Indoor Management, Alter Ego

3. Financial Structure

Concept of Capital and Financing of Companies – Sources of Capital; Classes and Types of Shares; Equity Shares with Differential Rights; Issue of Shares at Par, Premium and Discount; Forfeiture and Surrender of Shares; Bonus Issues; Rights Issues; Issue of Sweat Equity Shares; Employees Stock Option Scheme; Private Placement; preference shares and other forms of securities
Alteration of Share Capital – Reduction of Capital; Buy-Back of Shares
Prospectus- Definition; Abridged Prospectus; Red-Herring Prospectus; Shelf Prospectus; Information Memorandum; Contents, Registration; Misrepresentations and Penalties
Debt Capital- Debentures, Debenture Stock, Bonds;Recent Trends and Dynamics of Corporate Debt Financing; Debenture Trust Deed and Trustees; Conversion of and Redemption of Debentures
Securing of Debts- Charges; Creation, Modification and Satisfaction of Charges
Allotment and Certificates- General Principles and Statutory Provisions related to Allotment; Minimum Subscription; Irregular Allotment; Procedure of Issue of Share Certificates and Warrants.

4. Membership in a Company

Modes of Acquiring Membership
Rights and Privileges of Members, Register of Members
Dematerialisation and Rematerialisation of Securities
Transfer and Transmission of Securities in Physical and Dematerialized forms
Nomination

5. Management and Control of Companies

Directors-Types, Director’s Identification Number (DIN), Appointment/Reappointment, Qualifications, Disqualifications, Vacation of Office, Retirement, Resignation and Removal of Managing and Whole-Time Directors and Manager
Role and Responsibilities of Directors
Powers and Duties
Loans to Directors
Remuneration of Directors
Office or Place of Profit
Contracts in which Directors are Interested
Board of Directors and its Committees
Company Secretary – Appointment, Role and Responsibilities
Company Secretary as a Key Managerial Personnel
Meetings:
Meetings of Board and Committees - Frequency, Convening, Proceedings, Video Conferencing of Board/Committee(s); Resolution by Circulation; Minutes and Evidence
General Meetings - Kinds of Meetings; Law, Practice and Procedure Relating to Convening and Proceedings at General and Other Meetings; Notice, Quorum, Chairman, Proxy, Voting including Voting through Electronic Means; Resolutions, Circulation of Members’ Resolution, etc.; Postal Ballot; Recording, Signing and Inspection of Minutes
Distribution of Powers of a Company - Division of Powers between Board and General Meetings; Acts by Directors in Excess of Authority; Monitoring and Management
Sole Selling and Buying Agents- Meaning, Appointment and Reappointment, Removal; Powers of Central Government and Rules Framed for the Purpose.

6. Investments, Loans and Deposits

Law relating to making investments in and granting loans to other bodies corporate and giving guarantees and providing security
Acceptance of Deposits, Renewal, Repayment, Default and Remedies

7. Accounts and Audit

Books of Accounts
Financial Statements
Auditors-Appointment, Resignation and Removal; Qualification and Disqualification; Rights, Duties and Liabilities
Audit and Auditor’s Report
Cost Audit and Special Audit

8. Dividends

Profit and Ascertainment of Divisible Profits
Declaration and Payment of Dividend
Treatment of Unpaid and Unclaimed Dividend
Transfer of Unpaid and Unclaimed Dividend to Investor Education and Protection Fund
Board’s Report and Disclosures- Contents and Annexure to Board’s Report
Directors’ Responsibility Statement-Preparation and Disclosures
Compliance Certificate – Need and Objective; Issue and Signing by Practising Company Secretary
Corporate Governance Report

9. Registers, Forms and Returns

Statutory Books and Registers prescribed under various provisions of the Company Law – Maintenance, Authentication, Place of Keeping and Inspection
Filing of various Forms and Returns with the Authorities
Procedure and Penalties for Delayed Filing
Annual Return – Nature and Significance; Contents; and Certification by Practising Company Secretary

10. Inspection and Investigation

Inspection of Documents
Powers of the Inspector
Seizure of Books And Documents
Inspector’s Report l Power of the Registrar of Companies
Investigation into Affairs of the Company

11. Majority Rule and Minority Rights

Law relating to Majority Powers and Minority Rights
Shareholder Remedies-Actions by Shareholders; Statutory Remedies; Personal Actions
Prevention of Oppression and Mis-Management

12. Merger, De-merger, Amalgamation, Compromises and Arrangements – An Overview

13. Producer Companies

Concept, Formation, Functioning and Dissolution

14. Limited Liability Partnerships

Concept, Formation, Membership, Functioning and Dissolution

15. Application of Company Law to Different Sectors

Banking
Insurance
Others

16. Offences and Penalties

Introduction
Officer in Default
Penalties

17. Compounding of Offences
18. Winding up of Companies – An Overview

Concept and Modes

19. Striking Off Name of Companies
20. An Introduction to E-Governance and XBRL

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PAPER 2: COST AND MANAGEMENT ACCOUNTING (100 Marks)

Level of Knowledge: Working Knowledge

Objective: To acquire knowledge and understanding of the concepts, techniques and practices of cost and management accounting and to develop skills for decision making.

Contents:

Introduction to Cost and Management Accounting

Cost Accounting: Evolution, Meaning, Objectives and Scope
Concepts of Costs, Classifications and Elements of Cost
Cost Centre and Cost Unit
Methods and Techniques of Costing
Cost Accounting Standards
Installation of a Costing System
Practical Difficulties in Installing a Costing System
Role of Cost Accountant in Decision Making
Management Accounting: Evolution, Meaning, Objectives and Scope
Tools and Techniques of Management Accounting
Relationship of Cost Accounting, Financial Accounting, Management Accounting and Financial Management
Conflicts in Profit versus Value Maximisation Principle
Role of Management Accountant in Decision Making

Material Cost

Materials Control – Concept and Techniques
Procurement Procedures and Documentation: Methods of Purchasing; Procedure of Purchases, Stores and Issue of Material; Stock Verification
Methods of Pricing of Material: FIFO, LIFO, Simple Average, Weighted Average
Accounting and Control of Material Losses, Wastage, Scrap, Spoilage and Defectives
Inventory Management: Techniques of fixing of minimum, maximum and reorder levels, Economic Order Quantity, ABC Analysis; Stock Verification and Perpetual Inventory

Labour Cost

Labour Cost
Meaning and Classification of Labour Costs
Accounting and Control of Labour Costs
Time Keeping and Time Booking
Attendance and Payroll Procedures, Time Recording, Overtime and Idle Time
Labour turnover and Remedial Measures l Efficiency Rating Procedures; Remuneration Systems and Incentive Schemes

Direct Expenses and Overheads

Direct Expenses: Meaning, Nature, Collection, Classification and Treatment of Direct and Indirect Expenses
Overheads: Meaning, Nature, Collection and Classification Functional Analysis: Factory, Administration, Selling, Distribution, Research and Development
Behavioural Analysis: Fixed, Variable, Semi variable and Step Cost Allocation, Apportionment, Absorption and Control of Overheads
Preparation of Cost Sheet

Activity Based Costing (ABC)

Meaning, Importance, Characteristics
Elements and Steps involved
ABC vs. Traditional Costing
Uses and Limitations

Cost Records

Cost Ledgers – Integrated Accounts and Non-Integrated Accounts
Reconciliation of Cost and Financial Accounts

Costing Systems

Unit and Output Costing
Job Costing: Job Cost Cards, Collecting Direct Costs, Allocation of Overheads and its Applications
Batch Costing: Features and Applications
Contract Costing: Features, Distinction between Job and Contract Costing, Progress Payments, Retention Money, Escalation Clause, Contract Accounts, Accounting for Material, Accounting for Plant Used in a Contract, Contract Profit and Accounting Entries
Process Costing: Features, Applications and Types of Process Costing, Process Loss, Abnormal Gains and Losses, Equivalent Units, Inter-Process Profit, Joint Products, By-Products and Accounting
Service Costing: Features and Applications, Unit Costing and Multiple Costing, Application, Identification of Cost Unit and Cost Determination and Control

Marginal Costing

Meaning, Advantages, Limitations and Applications
Breakeven Analysis
Cost-Volume Profit Analysis
P/V Ratio and its Significance
Margin of Safety
Absorption Costing: System of Profit Reporting and Stock Valuation
Difference between Marginal Costing and Absorption Costing
Income Measurement under Marginal Costing and Absorption Costing

Standard Costing

Definition, Significance and Applications
Various Types of Standards
Installation of Standard Costing System-for Material, Labour, and Overhead
Variance Analysis for Materials, Labour and Overheads and Accounting Treatment of Variances
Benchmarking for Setting of Standards
Variance Reporting to Management

Budget, Budgeting and Budgetary Control

Budget Concept, Manual
Fixed and Flexible Budgets
Preparation and Monitoring of Various Types of Budgets
Budgetary Control System: Advantages, Limitations and Installation
Zero Base Budgeting
Programme and Performance Budgeting

Cost Accounting Records and Cost Audit

Nature and Scope of Cost Audit
Cost Accounting Records and Cost Audit under Companies Act,1956
Purpose, Scope and Advantages of Cost Audit
Implementing Authorities of Cost Audit
Cost Audit Techniques and Programmes
Cost Audit Report
Cost Auditor – Appointment, Rights and Responsibilities

Analysis and Interpretation of Financial Statements

Financial Statements: Nature, Attributes, Objectives, Importance, Limitations
Recent Trends in presenting Financial Statements
Financial Statements Analysis: Types, Methods, Objectives, Limitations
Ratio Analysis: Accounting, Uses, Classification, Advantages, Limitations
Cash Flow Statement
Fund Flow Statement
Difference between Cash Flow and Fund Flow Statement
Management Reporting

PAPER 3: ECONOMIC AND COMMERCIAL LAWS (100 Marks)

Level of Knowledge: Part A- Advance Knowledge

Part B- Working Knowledge

Objective: To acquire knowledge and understanding of Economic and Commercial Laws.

Contents:

PART A: (70 Marks)

Foreign Exchange Management

Objectives and Definitions under FEMA, 1999
Current Account Transactions and Capital Account Transactions
FDI Policy
Foreign Direct Investment in India and Abroad
Acquisition and Transfer of Immovable Property in India and Abroad
Establishment of Branch, Office etc. in India
Export of Goods and Services
Realization and Repatriation of Foreign Exchange
Authorized Person
Penalties and Enforcement
Foreign Contribution (Regulation)Act, 2010
Foreign Contributions and Hospitality
Exemptions
Powers of Central Government
Adjudication, Appeal and Compounding
Offences and Penalties

Foreign Trade Policy and Procedures

Main Features
Special Focus Initiatives
Served from India Scheme
Export Promotion Council
Vishesh Krishi and Gram Udyog Yojana
Focus Market Scheme; Focus Product Scheme; Duty Exemption and Remission Schemes; Advance Authorization Scheme; DFRC; DEPB; EPCG, etc.
EOUs, EHTPs, STPs, BPTs and SEZs

Competition and Consumer Protection

Concept of Competition
Development of Competition Law
Competition Policy
Competition Act, 2002 – Anti Competitive Agreements, Abuse of Dominant Position, Combination, Regulation of Combinations, Competition Commission of India; Appearance before Commission and Appellate Tribunal, Compliance of Competition Law
Consumer Protection Act, 1986
Consumer Protection in India
Genesis of the Law and Objects
Rights of Consumers
Nature and Scope of Remedies
Appearance before Consumer Dispute Redressal Forums

Intellectual Property Rights

Introduction – GATT, WIPO and TRIPS
Concept and Development of Intellectual Property Law in India
Law and Procedure Relating to Patents, Trade Marks and Copyrights
Geographical Indications
Design Act
Overview of Laws Relating to Other Intellectual Property Rights
Intellectual Property Appellate Board

Law relating to Arbitration and Conciliation

Introduction to UNCITRAL MODEL LAW
Law of Arbitration in India
Types of Arbitration
Appointment of Arbitrators – Procedure
Judicial Intervention
Venue – Commencement
Award – Time limit, Enforceability, Interest
Recourse against Award – Appeals
Conciliation and Compromise
International Commercial Arbitration; Foreign Awards
Arbitration Agencies – ICADR, ICA, Chambers of Commerce, Professional Arbitrators
Alternate Disputes Resolution

Law relating to Transfer of Property

Important Definitions
Types of Properties
Movable and Immovable Property
Properties which cannot be Transferred
Rule Against Perpetuities
Lis Pendens
Provisions Relating to Sale
Mortgage, Charge, Lease, Gift and Actionable Claim

Law relating to Stamps

Methods of Stamping
Consequences of Non-Stamping and Under-Stamping
Impounding of Instruments
Construction of Instruments for Determination of Stamp Duty Payable
Adjudication
Allowance and Refund
Penal Provisions
Concept of E-Stamping

Law relating to Contract

Contract – Introduction
Legality of Objects
Standard Form of Contract
Multinational Agreement
E-Contracts
Strategies and Constraints to enforce Contractual Obligations
Special Contracts: Indemnity and Guarantee; Bailment and Pledge; Law of Agency

Prevention of Money Laundering

Genesis
Prevention of Money Laundering Act, 2002
Concept and Definitions, Various Transactions, etc.
Obligations of Banks and Financial Institutions
RBI Guidelines on KYC

PART B: (30 Marks)

Law relating to Essential Commodities, Weights and Measures

Overview of Essential Commodities Act, 1955
Objects
Powers of Central Government
Seizure and Confiscation of Essential Commodities
Summary Trial
The Legal Metrology Act, 2009

Law relating to Societies

General Concept Relating to Registration of Societies
Property of Societies
Suits by and against Societies
Enforcement of Judgment against Societies
Dissolution of Societies

Law relating to Trusts

General Concept relating to Trusts
Creation of Trust
Duties and Liabilities of Trustees
Rights and Powers of Trustees, Disabilities of Trustees
Rights and Liabilities of the Beneficiary

Industries Development and Regulation

Objects and Definitions
An Overview of Industrial Policy
Regulatory Mechanism under IDRA
The Micro, Small and Medium Enterprises Development Act, 2006

Law relating to Pollution Control and Environmental Protection

Concept of Sustainable Development, Bio Diversity and Carbon Credit
Government Policy Regarding Environment
Law Relating to Prevention and Control of Air Pollution and Water Pollution
Environment (Protection) Act, 1986
National Green Tribunal
Appearance before Environment Tribunal/Authority
Public Liability Insurance Act, 1991

Law relating to Registration of Documents

Registration of Documents – Compulsory and Optional
Time and Place of Registration
Consequences of Non-Registration
Description of Property
Miscellaneous Provisions

PAPER 4: TAX LAWS AND PRACTICE (100 Marks)

Level of Knowledge: Working Knowledge

Objective: To acquire expert knowledge of practical and procedural aspects relating to Direct Tax Laws, Service Tax and VAT.

Contents:

PART A: INCOME TAX AND WEALTH TAX (70 Marks)

Basics and Definitions – Income Tax Act , 1961

Background, Concept and Mechanism of Income Tax
Definitions, Concept of Income, Previous Year, Assessment Year, Distinction between Capital and Revenue Receipts and Expenditure, Residential Status
Basis of Charge and Scope of Total Income

Incomes which do not form part of Total Income
Computation of Total Income under Various Heads: Salaries, Income from House Property, Profit and Gains of Business or Profession, Capital Gains, Income from Other Sources
Income of Other Persons included in Assessee’s Total Income; Aggregation of Income and Set Off or Carry Forward of Losses; Various Deductions to be made in Computing Total Income, Rebates and Relief’s; Applicable Rates of Taxes and Tax Liability
Taxation of Individuals including Non-Residents, Hindu Undivided Family, Firms, LLP, Association of Persons, Cooperative Societies, Trusts, Charitable and Religious Institution
Classification and Tax Incidence on Companies; Computation of Taxable Income and Assessment of Tax Liability, Dividend Distribution Tax, Minimum Alternate Tax and Other Special Provisions Relating to Companies
Tax Deduction at Source, Tax Collection at Source, Recovery and Refund of Tax; Provisions of Advance Tax
Provisions concerning Procedure for Filing Returns, Signatures, EFiling, Assessment, Reassessment and Settlement of Cases, Special Procedure for Assessment of Search Cases, E-Commerce Transactions, Liability in Special Cases, Collection and Recovery of Tax; Refunds, Appeals and Revisions; Penalties Imposable, Offences and Prosecution
Tax Planning & Tax Management

Concept of Tax planning, Tax planning with reference to setting up a New Business; Location; Nature of Business; Tax Holiday, etc. Tax Planning with regard to Specific Management Decisions such as Mergers and Takeovers; Employees’ Remuneration; Voluntary Retirement; Tax Planning with reference to Financial Management Decisions such as Borrowing or Investment Decisions; Reorganization or Restructuring of Capital

Wealth Tax Act, 1956

Background, Concept and Charge of Wealth Tax
Assets, Deemed Assets and Assets Exempt from Tax
Valuation of Assets, Computation of Net Wealth
Return of Wealth Tax and Provisions concerning Assessment

Basic Concepts of International Taxation

Residency Issues; Source of Income; Tax Havens; Withholding Tax, Unilateral Relief and Double Taxation Avoidance Agreements Controlled Foreign Corporation, Advance Rulings and Tax Planning, Authority for Advance Rulings

Transfer Pricing

Concepts, Meaning of International Transactions
Computation of Arm’s Length Price & Methods
Documentation and Procedural Aspects

General Anti Avoidance Rules (GAAR)

PART B: SERVICE TAX AND SALES TAX (30 Marks)

An Overview of Service Tax: Background, Negative List Approach, Taxable Services, Administrative Mechanism, Registration and Procedural Aspects, Rate and Computation of Tax, Levy, Collection and Payment of Service Tax
An Overview of Value Added Tax: Legislative Background, Concept of VAT, Declared Goods, Administrative Mechanism, Registration and Procedural Aspects, Rate and Computation of Tax, Levy, Collection and Payment of VAT

Central Sales Tax; Tax on Inter- State Trade and Exports – Registration, Preparation and Filing of E-Returns, Rates of Tax, Assessment and Refunds

PAPER 5: COMPANY ACCOUNTS AND AUDITING PRACTICES (100 Marks)

Level of Knowledge: Advance Knowledge

Objective: To acquire knowledge and understanding of the concepts, principles and practices of company accounts and auditing in accordance with statutory requirements.

Contents:

PART A: COMPANY ACCOUNTS (70 Marks)

Share Capital

Issue of Shares: at Par, at Premium, at Discount, on Conversion and for consideration other than Cash; Forfeiture and Re-issue of Shares, Buyback of Shares, Redemption and Conversion of Preference Shares, Bonus Shares, Rights Issue, ESOPs, ESPS, Sweat Equity Shares
Alteration of Share Capital
Underwriting of Shares

Debentures

Issue of Debentures: at Par, at Premium, at Discount and for consideration other than Cash
Accounting Treatment and Procedures
Redemption of Debentures
Conversion of Debentures into Shares

Final Accounts of Companies

Conceptual Framework, Preparation and Presentation of Financial Statements, Schedule VI, Interpretation and Scrutiny of Balance sheet
Treatment of Profit Prior to Incorporation, Preoperative and Preliminary Expenses
Preparation of Final Accounts under Company Law

Corporate Restructuring

Concept and Accounting Treatment as per AS
Methods of Amalgamations Accounting
The Pooling of Interests Method
The Purchase Method
Consideration
Treatment of Reserves, Goodwill and Pre- Acquisition & PostAcquisition Profit
Accounting in the books of Transferor and Transferee
Merger and De-merger
Acquisition of Business
Internal Reconstruction

Consolidation of Accounts

Holding and Subsidiary Companies – Accounting Treatment, Disclosures and Consolidation of Accounts

Valuation of Shares and Intangible Assets

Valuation of Shares, Methods of Valuation, Price Earning Multiple Valuation, Discounted Cash Flow (DCF) Method
Valuation of Intangibles: Brand, Goodwill and IPRs

Liquidation of Company

Preparation of Statement of Affairs including Deficiency /Surplus Account

Corporate Financial Reporting

Various Requirements of Corporate Reporting
Value Added Statements: Economic Value Added (EVA), Market Value Added , Shareholders’ Value Added

Accounting Standards l Relevance and Significance

National and International Accounting Standards and Authorities
Adoption, Convergence and Interpretation of Internationa
Financial Reporting Standards (IFRS) and Accounting Standards in India

PART B: AUDITING PRACTICES (30 Marks)

Auditing Concepts

Nature, Scope and Significance of Auditing
Basic Principles Governing an Audit
Overview of Auditing and Assurance Standards- National and International

Types of Company Audit

Statutory Audit
Internal Audit
Branch Audit
Joint Audit
Special Audit
CAG Audit

Internal Audit

Forms of Audit – Propriety Audit, Compliance Audit and Efficiency Audit
Nature, Scope and Techniques of Internal Audit; Functions and Responsibilities of Internal Auditors; Organisational Status of Internal Auditing Function, Internal Audit vis-à-vis Statutory Audit

Internal Control

Nature, Scope And Elements
Internal Control distinguished from Internal Check and Internal Audit
Techniques of Internal Control System, Flow Charts, Internal Control Questionnaires
Steps for Internal Control and Audit Evaluation
Audit Testing – Need For Sampling and Various Approaches to Statistical Sampling
Inter-Firm and Intra-Firm Comparisons – Ratio And Trend Analysis; Audit In Depth

Review of Internal Control

Review of Purchasing Operations
Review of Efficacy of Management Information System
Review of Selling and Distribution Policies and Programmes
Review of Manufacturing Operations
Review of Personnel Policies
Appraisal of Management Decisions

Audit Engagement and Documentation

Audit Procedures: Audit Plan, Audit Programme, Vouching and Verification
Documentation: Audit Working Papers and Files
Sampling, Test Checking, Techniques of Test Checks

PAPER 6: CAPITAL MARKET AND SECURITIES LAWS (100 Marks)

Level of Knowledge: Expert Knowledge

Objective: To acquire knowledge and understanding of securities laws and the regulatory framework of capital markets.

Contents:

PART A: CAPITAL MARKET (60 Marks)

Overview of Capital Market

Indian Capital Market
Authorities Governing Capital Markets in India
Profile of Securities Market
Securities Market Reforms and Regulatory Measures to Promote Investor Confidence
Features of Developed Capital Market: IOSCO
Overview of Depository System in India

Capital Market Instruments and Rating

Capital Market Instruments: Equity, Debentures, Preference Shares, Sweat Equity, Non-Voting Shares, Share Warrants
Pure, Hybrid and Derivatives
Rating and Grading of Instruments: Concept, Scope and Significance, Regulatory Framework
Rating Agencies in India, Rating Methodologies

Securities Market Intermediaries

Primary Market and Secondary Market Intermediaries: Role and Functions, Merchant Bankers, Stock Brokers, Syndicate Members, Registrars, Underwriters, Bankers to an Issue, Portfolio Managers, Debenture Trustees, Foreign Institutional Investors, Depositories, Depositories Participants, Custodians, Credit Rating Agencies, Venture Capitalists

Market Infrastructure Institutions – Stock Exchanges

Functions and Significance of Stock Exchanges
Operations and Trading Mechanism of Stock Exchanges
Settlement of Securities, Stock Market Indices, Risk Management, Surveillance Mechanism at Stock Exchanges, Straight through Processing
Demutualization of Stock Exchanges
SME Exchange

Debt Market

Debt Market: Instruments, Listing, Primary and Secondary Segment

Money Market

Growth of Money Market in India : Structure and Institutional Mechanism
Money Market Instruments: Treasury Bills, Commercial Bills, Commercial Paper, Factoring Agreements & Discounting of Bill

Mutual Funds

Mutual Fund: Introduction, Definitions, Schemes, Risks Involved, Setting Up of Mutual Funds, Role in Financial Market
Advantage of Investment in Mutual Fund
Concept of Trustee and Asset Management Company
Legal & Regulatory Framework
Offer Document, Accounting Valuation & Taxation
Investment Management: Equity & Debt Portfolio, Measuring & Evaluating Mutual Fund Performance
Investor’s Rights and Obligations

Venture Capital

Concept of Venture Capital
Registration, Investment Conditions and Restrictions
Foreign Venture Capital Investors
Private Capital Funds

Collective Investment Schemes

Regulatory Framework
Restrictions on Business Activities
Submission of Information and Documents
Trustees and their Obligations

Resource Mobilization in International Capital Market

Listing of Securities Issued Outside India
Foreign Currency Convertible Bonds
Global Depository Receipts
American Depository Receipts
External Commercial Borrowings
Procedure for Issue of Various Instruments

Indian Depository Receipts

Indian Depository Receipts: Procedure for Making Issue of IDRs, Conditions for Issue of IDRs, Listing of IDRs

PART B: SECURITIES LAW (40 Marks)

Securities Contracts (Regulation) Act, 1956
SEBI Act, 1992

Objective, Power and Functions of SEBI
Securities Appellate Tribunal, Appeals, Appearance before SAT

Depositories Act, 1996

Definitions, Setting up of Depository, its type, Role and Functions
Depository Participants
Admission of Securities
Difference between Dematerialization & Rematerialisation
Depository Process
Inspection and Penalties
Internal Audit and Concurrent Audit of Depository Participants

Issue and Listing of Securities

Listing of Securities
Issue of Capital and Disclosure Requirements (ICDR)
Procedure for Issue of Various Types of Shares and Debentures
Employee Stock Option Scheme and Employee Stock Purchase Scheme
Delisting of Securities

Regulatory Framework relating to Securities Market Intermediaries

Primary Market and Secondary Market Intermediaries: Role and Functions, Merchant Bankers, Stock Brokers, Syndicate Members, Registrars, Underwriters, Bankers to an Issue, Portfolio Managers, Debenture Trustees, Foreign Institutional Investors, Custodians, Credit Rating Agencies, Venture Capitalists

An Overview of Law relating to Insider Trading and Takeovers

PAPER 7: INDUSTRIAL, LABOUR AND GENERAL LAWS (100 Marks)

Level of Knowledge: Working Knowledge

Objective: To acquire knowledge and understanding of securities laws and the regulatory framework of capital markets.

Contents:

PART A: INDUSTRIAL AND LABOUR LAWS (60 Marks)

Factories Act, 1948

Object and Scope
Application and Major Provisions of the Act

Minimum Wages Act, 1948

Object and Scope
Application and Major Provision of Minimum Wages Act

Payment of Wages Act, 1936

Object and Scope
Application and Major Provisions of the Act

Equal Remuneration Act, 1976

Object and Scope
Application and Major Provisions of the Act

Employees’ State Insurance Act, 1948

Object and Scope
Application and Major Provisions of the Act

Employees’ Provident Funds and Miscellaneous Provisions Act, 1952

Object and Scope
Application and Major Provisions of the Act

Payment of Bonus Act, 1965

Object and Scope
Application and Major Provisions of Payment of Bonus Act

Payment of Gratuity Act, 1972

Object and Scope
Application and Major Provisions of Payment of Gratuity Act

Employees Compensation Act, 1923

Object and Scope
Application and Major Provisions of the Act

Contract Labour (Regulation and Abolition) Act, 1970

Object and Scope
Application and Major Provisions of the Act

Maternity Benefit Act,1961

Object and Scope
Application and Major Provisions of the Act

Child Labour (Prohibition and Regulation) Act, 1986

Object and Scope
Application and Major Provisions of the Act

Industrial Employment (Standing Orders) Act, 1946

Object and Scope
Application and Major Provisions of the Act

Industrial Disputes Act, 1947

Object and Scope
Application and Major Provisions of the Act

Trade Unions Act, 1926

Object and Scope
Application and Major Provisions of the Act

The Labour Laws Exemption from Furnishing Returns and Maintaining Register by Certain Establishments Act, 1988

Object and Scope
Application and Major Provisions of the Act

Employment Exchanges (Compulsory Notification of Vacancies) Act, 1959

Object and Scope
Application and Major Provisions of the Act

Apprentices Act, 1961

Object and Scope
Application and Major Provisions of the Act

Labour Audit covering the above Acts and those Industry specific Acts

PART B: GENERAL LAWS (30 Marks)

Constitution of India

Broad Framework of the Constitution of India: Fundamental Rights, Directive Principles of State Policy
Ordinance Making Powers of the President and the Governors
Legislative Powers of the Union and the States
Freedom of Trade, Commerce and Intercourse
Constitutional Provisions relating to State Monopoly
Judiciary, Writ Jurisdiction of High Courts and the Supreme Court
Different Types of Writs – Habeas Corpus, Mandamus, Prohibition, Quo Warranto and Certiorari
Concept of Delegated Legislation

Interpretation of Statutes

Need for Interpretation of a Statute
General Principles of Interpretation
Internal and External Aids to Interpretation
Primary and Other Rules

An Overview of Law relating to Specific Relief; Limitation and Evidence
Code of Civil Procedure

Elementary Knowledge of the Structure of Civil Courts, their Jurisdiction
Basic Understanding of Certain Terms – Order, Judgment and Decree, Stay Of Suits, Res Judicata
Suits by Companies, Minors
Basic Understanding of Summary Proceedings, Appeals, Reference, Review and Revision

Indian Penal Code and Criminal Procedure Code

Important Definitions and Salient Features, Mens Rea
Cognizable and Non-Cognizable Offences, Bail, Continuing Offences, Searches,
Limitation for taking Cognizance of Certain Offences

Right to Information

Salient Features of the Right to Information (RTI) Act, 2005
Objective
Public Authorities & their Obligations
Designation of Public Information Officers (PIO) and their Duties
Request for Obtaining Information
Exemption from Disclosure
Who is excluded
Information Commissions (Central & State) and their Powers
Appellate Authorities
Penalties
Jurisdiction of Courts
Role of Central/State Governments

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Well I Am Nishant Jain, Who Have Made Some Projects On CA And CS Including CA SPOT, CA CS GUIDES, And Exploring More On Techno Builds Website Soon. You Must Visit My FACEBOOK PROFILE BY CLICKING HERE

Complete Details Of New Syllabus Of CS Executive For June 2015 & Later

Complete Details Of New Syllabus Of CS Executive For June 2015 & Later

Syllabus For CS Executive For June 2015 And Onwards

About NISHANT JAIN

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Complete Details Of New Syllabus Of CS Executive For June 2015 & Later

Complete Details Of New Syllabus Of CS Executive For June 2015 & Later

Syllabus For CS Executive For June 2015 And Onwards

About NISHANT JAIN

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