Corporate and Management Accounting

Consolidation of Accounts as per Companies Act, 2013 : Holding Company, Subsidiary Companies, Associate Companies and Joint Venture; Accounting Treatment and disclosures.

Corporate Financial Reporting : Requirements of Corporate Reporting; Recent trends in Financial Reporting.

Cash Flow Statements: Preparation and their analysis.

 Accounting Standards (AS) : Applicability, Interpretation, Scope and Compliance; International Financial Reporting Standards; Overview of AS, AS vs. Ind AS vs. IFRS.

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

Cost Accounting Records & Cost Audit under Companies Act, 2013 Budget, Budgeting and Budgetary Control: Preparation of various types of Budgets; Budgetary Control System; Zero Based Budgeting; Performance Budgeting

 Ratio Analysis: Financial Analysis through Ratios

Management Reporting (Management Information Systems) Decision Making Tools: Marginal Costing; Transfer Pricing

Valuation Principles & Framework: Conceptual Framework of Valuation, Valuation rules; Valuation of securities or financial assets; Approaches of Valuation - Assets Approach, Income Approach; Market Approach; Registered Valuer; IND AS Valuation

Valuation of Shares, Business and Intangible Assets: Regulatory Valuations; Companies Act; Insolvency and Bankruptcy Code; Income Tax Act; SEBI law; FEMA and RBI guidelines.

Accounting for Share based payments (IndAS 102) Business and Intangible Assets

Methods of Valuation :Net Assets Valuation: Relative Valuation (Comparable Companies/Transactions); Discounted Cash Flow Valuation; Other Methods