CMA FINAL

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 13: CORPORATE LAWS & COMPLIANCE (CLC)

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 14: STRATEGIC FINANCIAL MANAGEMENT (SFM)

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 15: STRATEGIC COST MANAGEMENT – DECISION MAKING (SCMD)

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 16: DIRECT TAX LAWS AND INTERNATIONAL TAXATION (DIT)

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 17: CORPORATE FINANCIAL REPORTING (CFR)

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 18: INDIRECT TAX LAWS AND PRACTICE (ITP)

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 19: COST AND MANAGEMENT AUDIT (CMAD)

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
PAPER 20: STRATEGIC PERFORMANCE MANAGEMENT AND BUSINESS VALUATION (SPBV)

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