CS Executive Syllabus 2024- June Exam Pattern, (All Topics)

• Sources of Law
• Constitution of India
• Interpretation of Statutes
• General Clauses Act, 1897
• Administrative Law
• Law of Torts
• Limitation Act, 1963
• Civil Procedure Code, 1908
• Indian Penal Code, 1860
• Criminal Procedure Code, 1973
• Indian Evidence Act, 1872
• Special Courts, Tribunals under Companies Act & Other Legislations
• Arbitration and Conciliation Act, 1996
• Indian Stamp Act, 1899
• Registration Act, 1908 & Registration of Documents
• Right to Information Act, 2005
• Information Technology Act, 2000
• Case Laws, Case Studies & Practical Aspects

• Introduction to Company Law
• Shares and Share Capital
• Members and Shareholders
• Debt Instruments
• Charges
• Distribution of Profits
• Corporate Social Responsibility
• Accounts, Audit and Auditor
• Transparency and Disclosures
• An overview of Inter-Corporate Loans, Investments, Guarantees and Security, Related Party Transactions.
• Registers and Records
• An overview of Corporate Reorganization
• Introduction to MCA 21 and filing in XBRL
• Global Trends and Developments in Company Law.

**Case Laws, Case Studies and Practical Aspects

• Board Constitution and its Powers
• Key Managerial Personnel (KMP’s) and their Remuneration
• Meetings of Board and its Committees
• General Meetings
• Virtual Meetings

**Case Laws, Case Studies and Practical Aspect

• Legal framework governing Company Secretaries
• Secretarial Standards Board
• Mega Firms

**Case Laws, Case Studies and Practical Aspects

• Choice of Business Organization
• Company
• Charter documents of Companies
• Legal status of Registered Companies
• Limited Liability Partnership
• Other forms of business organizations
• Institutions Not For Profit &NGOs
• Financial Services Organization
• Start-ups
• Joint Ventures; Special Purpose Vehicles
• Setting up of Business outside India
• Conversion of existing business entity

• Various Initial Registrations and Licenses
• Maintenance of Registers and Records
• Insolvency Resolution process; Liquidation and Winding-up
• Identifying laws applicable to various Industries and their initial compliances
• Intellectual Property laws (Provisions applicable for setting up of business)
• Compliances under Labour Laws (Provisions applicable for setting up of business)
• Compliances relating to Environmental laws (Provisions applicable for setting up of business)

• Dormant Company
• Strike off and restoration of name of the company and LLP

• Direct Taxes at a Glance
• Basic concepts of Income Tax
• Incomes which do not form part of Total Income
• Computation of Income under Various Heads
• Clubbing provisions and Set Off and / or Carry Forward of Losses
• Deductions from Gross Total Income & Rebate and Relief
• Computation of Total Income and Tax Liability of various entities
• Classification and Tax Incidence on Companies
• Procedural Compliance
• Assessment, Appeals & Revision

**Case Laws, Case Studies & Practical Aspects

• Concept of Indirect Taxes at a glance
• Basics of Goods and Services Tax ‘GST’
• Concept of Time, Value & Place of Taxable Supply
• Input Tax Credit & Computation of GST Liability- Overview
• Procedural Compliance under GST
• Basic overview on Integrated Goods and Service Tax (IGST), Union Territory Goods and Service tax (UTGST) and GST Compensation to States.

Customs Act:

• Overview of Customs Act

** Case Laws, Case Studies & Practical Aspects.

• Introduction to Financial Accounting.
• Introduction to Corporate Accounting
• Accounting for Share Capital
• Accounting for Debentures
• Related Aspects of Company Accounts
• Financial Statements Interpretation
• Consolidation of Accounts as per Companies Act, 2013
• Corporate Financial Reporting
• Cash Flow Statements
• Accounting Standards (AS)
• National and International Accounting Authorities.
• Adoption, Convergence and Interpretation of International Financial Reporting Standards (IFRS) and Accounting Standards in India

**Case Studies & Practical Aspects

• An Overview of Cost
• Cost Accounting Records & Cost Audit under Companies Act, 2013
• Budget, Budgeting and Budgetary Control
• Ratio Analysis
• Management Reporting (Management Information Systems)
• Decision Making Tools
• Valuation Principles & Framework
• Valuation of Shares, Business and Intangible Assets
• Accounting for Share based payments (IndAS 102)
• Business and Intangible Assets
• Methods of Valuation

** Case Studies & Practical Aspects

• Securities Contracts (Regulations) Act 1956
• Securities and Exchange Board of India Act, 1992
• Depositories Act, 1996
• An Overview of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.
• SEBI (Buyback of Securities) Regulations, 1998.
• SEBI (Delisting of Equity Shares) Regulations, 2009.
• An Overview of SEBI (Share Based Employee Benefits) Regulations, 2014.
• An Overview of SEBI (Issue of Sweat Equity) Regulations, 2002.
• SEBI (Prohibition of Insider Trading) Regulations, 2015
• Mutual Funds
• Collective Investment Schemes
• SEBI (Ombudsman) Regulations, 2003

** Case Laws, Case Studies & Practical Aspects

• Structure of Capital Market:

1. Primary Market
2. Secondary Market

• Securities Market Intermediaries

** Case Laws, Case Studies & Practical Aspects

• Reserve Bank of India Act, 1934
• Foreign Exchange Management Act, 1999
• Foreign Exchange Transactions & Compliances
• Foreign Contribution (Regulation) Act, 2010
• Foreign Direct Investments – Regulations & FDI Policy
• Overseas Direct Investment: ODI Policy, foreign currency remittances.
• Liberalized Remittance Scheme
• External Commercial Borrowings (ECB)
• Foreign Trade Policy & Procedure
• Non Banking Finance Companies(NBFCs)
• Special Economic Zones Act, 2005

** Case Laws, Case Studies & Practical Aspects

• Competition Act, 2002

**Case Laws, Case Studies & Practical Aspects

• Consumer Protection:

1. Consumer Protection Act, 1986
2. Essential Commodities Act, 1955
3. Legal Metrology Act, 2009

• Property Law:

1. Transfer of Property Act, 1882
2. Real Estate (Regulation and Development) Act, 2016

• Anti-Corruption Laws:

1. Benami Transaction Prohibitions (Act)
2. Prevention of Money Laundering

• Business Laws:

1. Indian Contracts Act, 1872
2. Specific Relief Act, 1963
3. Sale of Goods Act, 1930
4. Partnership Act, 1932
5. Negotiable Instrument Act, 1881

** Case Laws, Case Studies & Practical Aspects

• Nature and Scope of Financial Management
• Capital Budgeting
• Capital Structure
• Sources of raising long-term finance and Cost of Capital
• Project Finance
• Dividend Policy
• Working Capital
• Security Analysis
• Portfolio Management

• Introduction to Management
• Introduction to Strategic Management
• Business Policy and Formulation of Functional Strategy
• Strategic Analysis and Planning
• Strategic Implementation and Control
• Analysing Strategic Edge