PAPER 13: CORPORATE LAWS & COMPLIANCE (CLC) -CMA FINAL
| Section A : Companies Act 60% |
| 1. The Companies Act, 2013 – 50% Insolvency and Bankrupcy Code, 2016 (Annexure 1) – 10% |
| Section B: Other Corporate Laws 25% |
| 2. SEBI laws and Regulation |
| 3. The Competition Act, 2002 and its role in Corporate Governance |
| 4. Foreign Exchange Management Act, 1999 |
| 5. Laws related to Banking Sector |
| 6. Laws related to Insurance Sector |
| Section C: Corporate Governance 15% |
| 7. Corporate Governance |
| 8. Social, Environmental and Economic Responsibilities of Business |
PAPER 14: STRATEGIC FINANCIAL MANAGEMENT (SFM)
| Section A : Investment Decisions 25 % |
| 1.Investment Decisions, Project Planning and Control |
| 2.Evaluation of Risky proposal for Investment decisions |
| 3. Leasing Decisions Section |
| Section B : Financial Markets and Institutions 25 % |
| 4. Institutions in Financial Markets |
| 5. Instruments in Financial Markets |
| 6. Capital Markets |
| 7. Commodity Exchange |
| Section C : Security Analysis and Portfolio Management 25 % |
| 8. Security Analysis & Portfolio Management Section |
| Section D : Financial Risk Mangement 25 % |
| 9. Financial Risks & Management |
| 10. Financial Derivatives –Instruments For Risk Management |
| 11. Financial Risk Management in International Operations |
PAPER 15: STRATEGIC COST MANAGEMENT – DECISION MAKING (SCMD)
| Section A : Cost Management 20% |
| 1. Cost Management Section |
| Section B : Strategic Cost Management Tools and Techniques 50% |
| 2. Decision Making techniques |
| 3. Standard Costing in Profit Planning |
| 4. Activity Based Cost Management – JIT and ERP |
| 5. Cost of Quality and Total Quality Management |
| Section C : Strategic Cost Management – Application of Statistical Techniques in Business Decisions 30% |
| 6. Application of Operation Research and Statistical Tools in Strategic Decision Making. |
PAPER 16: DIRECT TAX LAWS AND INTERNATIONAL TAXATION (DIT)
| Section A : Advance Direct Tax Laws [50 Marks] |
| 1. Assessment of income and Computation of tax liability of Various Entities |
| 2. Tax Management, Return and Assessment Procedure |
| 3. Grievance Redrassal |
| 4. Penalties and Prosecutions |
| 5. Business Restructuring |
| 6. Different aspect of Tax Planning |
| 7. CBDT & Other Authorities |
| 8. E-commerce Transaction and liability in special cases |
| 9. Income Computation and Disclosure Standards (ICDS) |
| 10. Black Money Act, 2015 |
| Section B : International Taxation [30 Marks] |
| 11. Double Taxation and Avoidance Agreements [Sec. 90, 90A and 91] |
| 12. Transfer Pricing |
| Section C : Case Study Analysis [20 Marks] |
PAPER 17: CORPORATE FINANCIAL REPORTING (CFR) – CMA FINAL
| Section A : GAAP and Accounting Standards 20 % |
| 1. Accounting Standards |
| Section B : Accounting of Business Combinations & Restructuring 20% |
| 2. Accounting of Business Combinations & Restructuring (Ind AS) |
| Section C : Consolidated Financial Statements 20% |
| 3. Group Financial Statements (Ind AS) |
| Section D : Developments in Financial Reporting 25% |
| 4. Recent Trends in Financial Reporting |
| 5. Valuation, Accounting and Reporting of Financial Instruments and others (Ind AS) |
| 6. Share based payments (Ind AS) |
| 7. Reporting through XBRL (Extended Business Reporting Language) |
| Section E : Government Accounting in India 15% |
| 8. Government Accounting Procedure and Standards |
PAPER 18: INDIRECT TAX LAWS AND PRACTICE (ITP) – CMA FINAL
| Section A : Advanced Indirect Tax and Practice 80% |
| 1. Goods and Services Tax Act & Rules 50% |
| 2. Customs Law 20% |
| 3. Foreign Trade Policy 10% |
| Section B: Tax Practice and Procedures 20% |
| 4. Case Study Analysis |
PAPER 19: COST AND MANAGEMENT AUDIT (CMAD)
| Section A : Cost Audit 35% |
| 1. Nature, Scope, utility and Advantages of Cost Audit |
| 2. Companies (Cost Records & Audit) Rules, 2014 |
| 3. Professional Ethics, Misconduct, Offenses and Penalties |
| 4. Cost Accounting Standards |
| 5. Cost Auditing and Assurance Standards |
| 6. Format of Cost Audit Report – XBRL – Salient Features |
| Section B: Management Audit 15% |
| 7. Management Reporting issues under Cost Audit |
| 8. Management Audit – Meaning, Nature, Scope etc |
| 9. Energy Audit, Efficiency Audit, Propriety Audit and System Audit |
| 10. Evaluation of Corporate Image – Corporate Development Audit- |
| 11. Impact of environmental pollution |
| Section C: Internal Audit, Operational Audit and other related issues 25% |
| 12. Concept of Internal Audit |
| 13. Provisions of Internal Audit under Companies Act, 2013 |
| 14. Audit Planning, Audit Programme, Audit working papers |
| 15. Receivables Audit, Audit of Services and Local Bodies |
| Section D: Case Study on Performance Analysis 25% |
PAPER 20: STRATEGIC PERFORMANCE MANAGEMENT AND BUSINESS VALUATION (SPBV)
| Section A: Strategic Performance Management 50% |
| 1. Conceptual Framework of Performance Management |
| 2. Performance Evaluation & Improvement Tools |
| 3. Economic efficiency of the firm – Performance analysis |
| 4. Enterprise Risk Management Section |
| Section B : Business Valuation 50% |
| 5. Business Valuation Basics |
| 6. Valuation in Mergers and Acquisitions |
| 7. Fair Value in Accounting Measurement |
| 8. Valuation of Intangibles |
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