-1CS (Executive Programme) Study Materials Lessonwise Index (2008 series) MODULE-I Study No.

Paper-1 I II III Topic GENERAL AND COMMERCIAL LAWS Constitution of India Interpretation of statutes Specific Relief Act, 1963 Arbitration and Conciliation Act, 1996 Torts Limitation Act,1963 Evidence Act, 1872 Law relating to Transfer of Property Act, 1882 Law relating to Stamps (Indian Stamp Act, 1899) Law relating to Registration of Documents (Registration Act, 1908) Law relating to Information Technology ( Act, 2000) The code of Civil Procedure, 1908 (C.P.C.) The code of Criminal Procedure, 1973 Law relating to Right to Information (Act, 2005) 1 64 81 102 128 138 164 189 242 284 300 314 343 366 Page No.

IV V VI VII VIII IX X

Paper-2

COMPANY ACCOUNTS, COST & MANAGEMENT ACCOUNTING(50+50)

COMPANY ACCOUNTS Part-A (50) I II III IV V VI VII Accounting Standards Accounting for Share Capital Issue and Redemption of Debentures Underwriting of Issues and Acquisition of Business Final Accounts of Joint Stock Companies Consolidation of Accounts Valuation of Shares and Intangible Assets: Valuation of Shares Valuation of Intangible Assets 1 77 158 243 277 369 403 420

COST AND MANAGEMENT ACCOUNTING : Part-B (50) VIII IX X XI XII XIII XIV XV XVI Introduction to Cost and Management Accounting Material Cost Labour Cost Direct Expenses and Overheads Methods of Costing Budgetary Control Marginal Costing Analysis and Interpretation of Financial Statements Cash Flow Statement 433 470 523 564 605 627 655 709 768

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Paper-3

TAX LAWS (60+20+20) DIRECT TAX LAWS (Part-A : 60)

I II III IV

VI

VII VIII IX X XI XII

Introduction and Important Definitions Capital and Revenue Receipts Basis of Charge and Scope of Total Income Incomes which Do not form part of Total Income Part-III Tax Exemptions for Charitable Trusts and Institutions Part-IV Tax Exemptions to Political Parties Computation of Total Income under Various Heads Part-I : Income from SALARY Part-II: Income from House Property Part-III: Income from Business or Profession Part-IV: Income from Capital Gains Part-V: Income from other Sources Aggregation of income, Set-off or Carry forward of Losses and deductions from Total Income Part-I: Aggregation of Income Part-II: Set-off and Carry Forward of Losses Part-III: Deductions from Total Income, Rebates & Relief Taxation of Individuals, HUF, Firms, Association of Persons, Co-operative Societies and Non-Residents Filing of Returns, Signatures, E-filings, Assessment and Re-Assessment TDS and Other Related Matter Banking Cash Transaction Tax Fringe Benefit Tax The Wealth Tax Act, 1957

2 30 37 58 122 136 144 175 199 295 327 347 355 365 406 457 492 551 555 562

SERVICE TAX (Part-B :20) XIII XIV Background, Administrative and Procedural aspects Levy, Collection & Payment of Service Tax with CENVAT Credit Rules 622 627

VALUE ADDED TAX (VAT) (Part-C : 20) XV XVI XVII XVIII Value Added Tax VAT - an overview Computation and other procedural aspects relating to VAT Appointment, Jurisdiction and powers of Authorities and the Certifications for Professionals Concept of VAT Services, VAT in other countries and scope for CS 649 657 664 673

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Paper-4 I II III IV V VI VII VIII IX X XI XII XIII XIV XV XVI XVII XVIII XIX XX XXI XXII XXIII XXIV XXV XXVI XXVII XXVIII XXIX

COMPANY SECRETARYSHIP :: CONTENTS MODULE-II COMPANY LAW Introductory Incorporation and its Consequences [I&C]-I: Types of Companies I&C-II: Promoters and Formation of Companies I&C-III: Memorandum of Association and Articles of Association I&C-IV: Contracts and Conversions Financial Structure and Membership [FS&M]-I: Concept of Capital and Financing of Companies FS&M-II: Alteration of Share Capital FS&M-III: PROSPECTUS FS&M-IV: Debt Capital FS&M-V: Creation and Registration of CHARGES FS&M-VI: Allotment and Certificates of Securities FS&M-VII: Membership in a Company FS&M-VIII: Transfer and Transmission of Securities Management and Control of Companies [M&CC]-I: Institution of Directors M&CC-II: Powers and Duties of Directors M&CC-III: Managing Director, Whole Time Director and Manager M&CC-IV: COMPANY SECRETARY M&CC-V: MEETINGS Investments and Loans Deposits Accounts and Audit Divisible Profits and Dividends Sole Selling and Sole Buying Agents Board's Report and Disclosures Registers and Returns Inspection and Investigation Shareholders' Democracy, Majority Powers and Minority Rights & Prevention of Oppression and Mismanagement Compromises and Arrangements-an Overview Law relating to Co-operatives, Societies and Trusts: Law relating to Co-operative Societies Law relating to Societies Law relating to Trusts Producer Companies Limited Liability Partnership Application of Company Law to Different Sectors Offences and Penalties- an overview Striking off names of Companies Winding up of Companies An introduction to E-Governance 1 45 75 102 159 168 232 274 348 385 404 437 464 519 591 630 675 711 784 793 829 922 956 971 989 1053 1086 1118 1125 1144 1156 1179 1206 1211 1219 1243 1248 1262

XXX XXXI XXXII XXXIII XXXIV XXXV XXXVI

-4Paper-5 I II III IV ECONOMIC AND LABOUR LAWS (60+40) ECONOMIC LAWS (60)-Part-A (60) Industries Development and Regulation Foreign Trade Policy and Procedures Trade, Competition and Consumer Protection (Genesis, Development and Legal Framework) Trade, Competition and Consumer Protection (Monopolistic, Restrictive and Unfair Trade Practices) Section-I : Monopolistic Trade Practices Section-II: Restrictive Trade Practices Section-III: Unfair Trade Practices Trade, Competition and Consumer Protection (The Competition Act, 2002) Trade, Competition and Consumer Protection (Consumer Protection-Law and Practice) Regulation of production, supply and Distribution of Essential Commodities Standards of Weights and Measures Management of Foreign Exchange Transactions (Foreign Exchange Management-Law and Practice) Management of Foreign Exchange Transactions (Foreign Contributions and Hospitality-Law & Practice) Pollution Control and Environment Protection (Government Policy and Regulatory Framework) Section-1 :Government Policy and Strategy Section-II :Environment Protection in India-Regulatory framework Section-III :National Environment Appellate Authority Section-IV :National Environment Tribunal Pollution Control and Environment Protection (Prevention and Control of Air and Water pollution) Section-I : Prevention and Control of Air pollution Section-II: Prevention and Control of Water Pollution Management of Intellectual Property Rights: Section-I : Concept and Development in India Section-II : Patent Law and Enforcement Section-III: Trade Mark Law and enforcement Section-IV: Copyright Law and Enforcement Prevention of Money Laundering LABOUR LAWS : Part-B (40) XV XVI XVII XVIII XIX XX XXI XXII XXIII XXIV Minimum Wages Act, 1948 Payment of Bonus Act, 1965 Payment of Gratuity Act, 1972 Employees Provident Funds and Miscellaneous Provisions Act, 1952 Employees' State Insurance Act, 1948 Workmen's Compensation Act, 1923 Contract Labour (Regulation and Abolition) Act, 1970 Industrial Disputes Act, 1947 Industrial Employment (Standing Orders) Act, 1946 Factories Act, 1948 578 589 606 616 633 648 681 700 756 765 1 56 107

151 158 188 222 271 313 341 375 424 436 444 459 464 471 485 503 508 534 546 564

V VI VII VIII IX X XI

XII

XIII

XIV

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Paper-6

SECURITIES LAWS AND COMPLIANCES (60 + 40 )

SECURITIES LAWS: PART-A (60) I II III IV V VI VII VIII IX X XI XII XIII Genesis and Development of Regulatory Framework Securities Market Reforms and Development Money Market Capital Market Instruments Credit Rating Capital Market Intermediaries Stock Exchanges Stock Exchanges-Trading Mechanism Mutual Funds Venture Capital Collective Investment Schemes Buy Back of Securities Depositories 1 44 90 117 156 198 291 371 413 449 469 487 522

ISSUE MANAGEMENT & COMPLIANCES : Part-B (40)

XIV XV XVI XVII XVIII

Public Issue of Securities Debt Market Resource Mobilization in International Capital Market Indian Depository Receipts Investor Protection

546 632 647 674 701