V’Smart Examprep

Intermediate

No.	Topics	50%	100(A)%	100(B)%
Test 1
1	Preparation of Financial Statements
2	Cash Flow Statements
3	Profit Prior Incorporation
4	Investment Accounting
5	Hire Purchase & Instalment of Sale
6	Accounting Standards AS 1,12,16
7	Process of Formulation of Accounting Policy
8	COMPANY ACCOUNTS: MANAGERIAL REMUNERATION & ACCOUNTING FOR BOUNS & RIGHT ISSUE.
9	Redemption of Preference Shares
Test 2
1	Insurance Claims for Loss of Stock & Profit
2	DEPARTMENTAL ACCOUNTS
3	ACCOUNTING FOR BRANCHES INCLUDING FOREIGN BRANCHES
4	ACCOUNTING FOR INCOMPLETE RECORDS
5	ACCOUNTING STANDARDS AS 2, 10, 11
6	4) FRAMWORK FOR PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS
7	Redemption of Debentures

No.	Topics	50%	100(A)%	100(B)%
Test 1
1	COMPANY LAWS: PRELIMINERY
2	INCORPORATION OF COMPANIES AND MATTERS INCIDENTAL
3	PROSPECTUS AND ALLOTMENT OF SECURITIES
4	4) SHARE CAPITAL AND DEBENTURE
5	OTHER LAWS - INDIAN CONTARCT ACT 1872.
6	NEGOTIABLE INSTRUMENTS ACT, 1881
Test 2
1	COMPANY LAW: ACCEPTANCE OF DEPOSITS
2	REGISTRATION OF CHARGES
3	MANAGEMENT & ADMINISTRATION
4	DECLARATION OF DIVIDEND
5	ACCOUNTS OF COMPANIES
6	AUDIT & AUDITORS
7	OTHER LAWS- GENERAL CLAUSES ACT 1897.
8	INTERPRETATION OF STATUTES

No.	Topics	50%	100(A)%	100(B)%
Test 1
1	INTRODUCTION TO COST & MANAGEMENT ACCOUNTING
2	ELEMENTS OF COST & PREPARATION OF COST SHEETS.
3	MATERIAL COST
4	EMPLOYEE COST
5	OVERHEADS
6	ACTIVITY BASED COSTING (ABC)
7	MARGINAL COSTING
Test 2
1	RECORDING & ACCOUNTING OF COSTS.
2	PROCESS COSTING
3	OPERATION COSTING
4	JOB & BATCH COSTING
5	UNIT & BATCH COSTING AND JOINT & BY PRODUCT COSTING
6	CONTRACT COSTING
7	STANDARD COSTING
8	BUDGET & BUDGETARY CONTROL

No.	Topics	50%	100(A)%	100(B)%
Test 1
1	DT: INTRODUCTION & BASIC CONCEPT
2	RESIDENTIAL STATUS & SCOPE OF INCOME
3	INCOME WHICH DO NOT PART OF TOTAL INCOME
4	INCOME FROM SALARIES
5	INCOME FROM HOUSE PROPERTY.
6	INCOME OF OTHER PERSON INCLUDED IN TOTAL INCOME (CLUBBING)
7	SET OFF AND CARRY FORWARD OF LOSSES
8	PRINCIPAL OF INDIRECT TAXES
9	INTRODUCTION OF GST LAWS
10	CONCEPT OF SUPPLY
11	CHARGE OF TAX INCLUDING REVERSE CHARGE.
12	COMPOSITION LEVY.
13	EXEMPTION FROM TAX
14	TIME OF SUPPLY.
Test 2
1	DEDUCTION FROM GROSS TOTAL INCOME (SEC 80)
2	Profits and gain business & profession
3	Capital gain
4	Other source
5	Income to be considered while computing total income
6	Procedure and computation of tax liability of individual
7	Advance tax
8	TDS-TCS
9	Income tax return and self assessment
10	Value of supply
11	Input tax credit
12	Registration
13	Tax invoice debit note & credit note
14	Return
15	Payment of tax

No.	Topics	50%	100(A)%	100(B)%
Test 1
1	ACCOUNTING FOR EMPLOYEE STOCK OPTION PLAN
2	EQUITY SHARE WITH DIFFERENTIAL RIGHTS & BUY BACK OF SECURITIES
3	FINANCIAL STATEMENTS OF BANKING & NON-BANKING FINANCIAL COMPANIES
4	PARTNERSHIP ACCOUNTING. (DISSOLUTION & AMALGAMATION, CONVERSION & SALE OF PARTNERSHIP)
5	ACCOUNTING STANDARDS AS 4,5,7,9,17,18
Test 2
1	LIQUIDATION OF COMPANIES
2	AMALGAMATION & RECONSTRUCTION (CONVERSION OF FIRM TO COMPANY)
3	CONSOLIDATED FINANCIAL STATEMENTS.
4	ACCOUNTING STANDARDS AS 19,20,22,24,26,29

No.	Topics	50%	100(A)%	100(B)%
Test 1
1	NATURE OBJECTIVE AND SCOPE OF AUDIT
2	Audit Strategy, Audit Planning and Audit Programme
3	Audit Documentation and Audit Evidence
4	The company Audit
5	Audit Report (CARO)
Test 2
1	Risk Assessment and Internal Control:
2	Fraud and Responsibilities of the Auditor in this Regard:
3	Audit in an Automated Environment
4	Audit Sampling
5	Analytical Procedures
6	Audit of Items of Financial Statements
7	Audit of Banks
8	Audit of Different Types of Entities
9	STANDARDS ON AUDITING: SA 240.320.315.240.530.520.700.705.706.710.570.

No.	Topics	50%	100(A)%	100(B)%
Test 1
1	AUTOMATED BUSINESS PROCESSES
2	FINANCIAL AND ACCOUNTING SYSTEMS
3	CORE BANKING SYSTEMS
4	SM:Introduction to Strategic Management
5	SM: Dynamics of Competitive Strategy
6	SM: Business Level Strategies
7	SM: Corporate Level Strategies
Test 2
1	Information Systems and its Components
2	E-Commerce, M-Commerce and Emerging Technologies
3	SM: Strategic Management Process
4	Functional Level Strategies
5	Organisation and Strategic Leadership
6	Strategy Implementation and Control

No.	Topics	50%	100(A)%	100(B)%
Test 1
1	FM: Financial Management and Financial Analysis (Ratio Analysis)
2	FINANCING DECISIONS (Sources of finance, Cost of capital, Capital structure, Leverage)
3	ECO: Determination of National Income
4	ECO: The Money Market
5	Source of Finance
6	Cost of Capital
7	Leverages
Test 2
1	FM: Capital Investment and Dividend Decisions
2	Management of Working Capital
3	ECO: Public Finance
4	ECO: International Trade