To acquire knowledge and understanding of the concepts, principles and practices of company accounts and auditing in accordance with statutory requirements.
An Overview of Cost : Importance and relevance of Cost Accounting; Material Cost, Labour Cost, Direct Expenses and Overheads, Cost Sheet.
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 Case Studies & Practical Aspects.
1. Study Material Published by ICSI
2. Scanner-Arun Kumar(ShuchitaPrakashans(P) Ltd)
Links:
[1] https://accountingtaxation.iisuniv.ac.in/courses/subjects/corporate-and-management-accounting-ii-0
[2] https://accountingtaxation.iisuniv.ac.in/academic-year/2019-2020