EXECUTIVE PROGRAMME

Level of Knowledge: Expert Knowledge
Objective: To acquire knowledge and develop understanding of the regulatory
framework of companies with reference to various provisions of Companies Act and its
schedules, rules, notifications, circulars,
clarifications there under
including case laws and Secretarial standards.
Contents:
1. Introduction
• Historical Development
of Concept of Corporate Law in India
• Company – Definition, Meaning, Nature
and its Characteristics
• Nature and Forms of Business
• Company vis-à-vis
other
Forms of Business
• Concept of Corporate
Personality, Corporate Veil,
Limited
Liability and
Citizenship
2. Incorporation and its Consequences
• Types
of Companies and their incorporation
• Promoters – Meaning, Position,
Duties, Rights,
Responsibilities and Liabilities
• Formation of Companies –
Procedural Aspects
• Memorandum of Association & Articles of Association
and their Alteration
• Contracts and Conversion of Companies
• Commencement of Business
• Doctrine of Ultra–Vires,
Constructive Notice, Indoor
Management, Alter Ego
3. Financial Structure
• Concept of Capital and Financing of Companies –
Sources of Capital;
Classes and Types of Shares;
Equity Shares with Differential Rights; Issue of
Shares at Par, Premium and Discount; Forfeiture and Surrender of Shares; Bonus Issues; Rights Issues; Issue of Sweat Equity Shares; Employees Stock Option
Scheme; Private Placement; preference shares and other forms of securities
• Alteration of Share Capital
– Reduction of Capital; Buy–Back of Shares
• Prospectus – Definition;
Abridged Prospectus; Red–Herring Prospectus; Shelf Prospectus; Information Memorandum; Contents, Registration;
Misrepresentations and Penalties
• Debt Capital –
Debentures, Debenture Stock, Bonds;
Recent
Trends and Dynamics of Corporate Debt Financing;
Debenture Trust Deed and Trustees; Conversion of and Redemption of Debentures
• Securing of Debts: Charges ; Creation, Modification
and Satisfaction of
Charges
• Allotment and Certificates –
General Principles and Statutory Provisions related to Allotment;
Minimum Subscription; Irregular Allotment; Procedure of Issue of Share Certificates
and Warrants
4. Membership in a Company
• Modes
of Acquiring Membership
• Rights and Privileges of Members,
Register of Members
• Dematerialisation and Rematerialisation of Securities
• Transfer and
Transmission of Securities in Physical
and Dematerialized forms
• Nomination
5. Management and
Control
of Companies
• Directors –
Types, Director’s Identification
Number (DIN),
Appointment/Reappointment, Qualifications,
Disqualifications,
Vacation of
Office, Retirement, Resignation and Removal Managing and Whole–Time Directors and Manager
• Role
and Responsibilities of Directors
• Powers and Duties
• Loans to Directors
• Remuneration
of Directors
• Office or Place of Profit
• Contracts in which Directors are Interested
• Board of Directors and its Committees
• Company Secretary – Appointment, Role and Responsibilities
• Company Secretary as a Key Managerial Personnel
• Meetings:
Meetings
of
Board and
Committees –
Frequency, Convening, Proceedings, Video Conferencing
of
Board/Committee(s);
Resolution
by
Circulation; Minutes and Evidence
General Meetings – Kinds of Meetings; Law, Practice
and
Procedure
Relating to Convening
and Proceedings
at General and Other
Meetings; Notice, Quorum,
Chairman, Proxy, Voting including Voting through Electronic Means;
Resolutions, Circulation of Members’ Resolution, etc.; Postal Ballot;
Recording, Signing and Inspection of Minutes;
• Distribution of Powers of a Company
– Division of Powers between Board and
General Meetings; Acts by Directors
in Excess of Authority; Monitoring
and Management
• Sole Selling
and Buying Agents – Meaning, Appointment and Reappointment, Removal;
Powers of Central Government and Rules Framed for
the Purpose
6. Investments, Loans and Deposits
• Law relating to making investments in and granting loans to other bodies
corporate and giving guarantees and providing security
• Acceptance of Deposits, Renewal, Repayment, Default and Remedies
7. Accounts and Audit
•
Books of Accounts
• Financial Statements
• Auditors – Appointment,
Resignation and
Removal;
Qualification and
Disqualification; Rights,
Duties and Liabilities
• Audit and Auditor’s
Report
• Cost Audit
and Special Audit
8. Dividends
•
Profit and Ascertainment of
Divisible Profits
• Declaration and
Payment of Dividend
• Treatment of Unpaid and Unclaimed Dividend
• Transfer of Unpaid and Unclaimed
Dividend
to
Investor
Education
and
Protection Fund
9. Board’s
Report and Disclosures
•
Contents
and Annexures to Board’s Report
• Directors’ Responsibility Statement – Preparation
and Disclosures
• Compliance Certificate – Need and Purpose; Issue and Signing
by Practicing
Company Secretary
•
Corporate Governance Report
10.Registers,
Forms and Returns
• Statutory Books and Registers prescribed under various provisions of the
Company Law – Maintenance,
Authentication
Place of Keeping and Inspection
• Filing of various Forms
and Returns with the Authorities
• Procedure and Penalties
for Delayed Filing
• Annual Return –
Nature and Significance; Contents; and Certification
11.Inspection and Investigation
•
Inspection of Documents
• Powers of the Inspector
• Seizure of Books And Documents
• Inspector’s Report
• Power of the
Registrar of Companies
• Investigation into
Affairs of the Company
12.Majority Rule and Minority Rights
•
Law relating to Majority Powers
and Minority Rights
• Shareholder Remedies
–
Actions
by
Shareholders;
Statutory
Remedies; Personal Actions
• Prevention of Oppression and Mis-Management
13. Merger, De-merger, Amalgamation, Compromises and Arrangements – An Overview
14.Producer Companies
•
Concept, Formation, Functioning and
Dissolution
15.Limited
Liability Partnerships
•
Concept, Formation, Membership, Functioning
and Dissolution
16.Application
of Company Law to Different Sectors
•
Banking
• Insurance
• Others
17.Offences
and Penalties
•
Introduction
• Officer in Default
• Penalties
• Compounding of Offences
18.Winding
up of Companies – An Overview
•
Concept and Modes
• Striking Off Name of Companies
19.An
Introduction to E–Governance
and
XBRL

Objective: To
acquire knowledge
and understanding of the concepts, techniques
and practices of cost and management accounting and
to
develop skills for decision making.
Contents:
1. Introduction to
Cost and Management Accounting
• Cost Accounting: Evolution, Meaning, Objectives and Scope
• Concepts of Costs
, Classifications and Elements of Cost
• Cost Centre
and Cost Unit
• Methods and Techniques of Costing
• Cost Accounting
Standards
• Installation of a Costing System
• Practical Difficulties in Installing
a Costing System
• Role of Cost Accountant in Decision Making
• Management Accounting: Evolution, Meaning,
Objectives and Scope
• Tools
and Techniques of Management
Accounting
• Relationship
of
Cost Accounting, Financial Accounting,
Management
Accounting and Financial Management
• Conflicts
in Profit versus
Value Maximisation Principle
• Role
of Management Accountant
in Decision Making
2.
Material Cost
• Materials
Control – Concept and Techniques
• Procurement Procedures
and
Documentation: Methods
of
Purchasing;
Procedure of Purchases, Stores and Issue of Material;
Stock
Verification
•
Methods of Pricing of Material:
FIFO, LIFO, Simple Average, Weighted
Average
• Accounting and Control of Material Losses, Wastage,
Scrap, Spoilage and
Defectives
• Inventory Management: Techniques of fixing of minimum, maximum and reorder levels,
Economic Order Quantity, ABC
Analysis ;
Stock Verificationand Perpetual Inventory
3.
Labour Cost
• Meaning and
Classification of Labour Costs
• Accounting and Control of Labour Costs
• Time Keeping and
Time Booking
• Attendance and Payroll Procedures, Time Recording, Overtime and Idle Time
• Labour turnover and Remedial Measures
• Efficiency Rating Procedures; Remuneration Systems
and Incentive Schemes
4. Direct Expenses and Overheads
• Direct Expenses:
Meaning, Nature, Collection, Classification and Treatment
of Direct and Indirect Expenses
•
Overheads: Meaning, Nature, Collection and Classification
Functional Analysis: Factory,
Administration,
Selling, Distribution,
Research and Development
Behavioural Analysis: Fixed, Variable, Semi variable and Step Cost
• Allocation, Apportionment, Absorption
and Control of Overheads
• Preparation of Cost Sheet
5.
Activity Based
Costing (ABC)
• Meaning, Importance, Characteristics
• Elements
and Steps involved
• ABC vs. Traditional
Costing
• Uses and Limitations
6.
Cost Records
• Cost Ledgers – Integrated Accounts and Non-Integrated Accounts
• Reconciliation of Cost and Financial Accounts
7.
Costing Systems
• Unit and Output
Costing
• Job Costing: Job Cost
Cards
,
Collecting Direct Costs, Allocation of
Overheads and its Applications
• Batch Costing:
Features and Applications
• Contract Costing: Features, Distinction between
Job and Contract
Costing, Progress Payments,
Retention Money, Escalation Clause, Contract Accounts, Accounting for Material, Accounting for Plant Used in a Contract, Contract Profit and Accounting Entries
• Process
Costing: Features, Applications and Types of
Process
Costing,
Process Loss, Abnormal Gains and Losses, Equivalent Units, Inter-Process
Profit, Joint Products, By-Products and Accounting
• Service
Costing: Features and
Applications, Unit Costing
and Multiple Costing, Application, Identification of Cost Unit and
Cost Determination and
Control
8.
Marginal Costing
• Meaning, Advantages, Limitations
and Applications
• Breakeven Analysis
• Cost-Volume
Profit Analysis
• P/V Ratio
and its Significance
• Margin of Safety
• Absorption
Costing: System of
Profit Reporting
and Stock Valuation
• Difference between Marginal Costing and Absorption Costing
• Income Measurement under Marginal Costing
and
Absorption Costing
9.
Standard Costing
• Definition,
Significance and Applications
• Various Types
of Standards
• Installation of Standard Costing System-for
Material, Labour, and Overhead
• Variance Analysis
for
Materials,
Labour and Overheads and Accounting
Treatment of Variances
• Benchmarking for Setting of Standards
• Variance Reporting to Management
10. Budget,
Budgeting and Budgetary Control
• Budget Concept, Manual
• Fixed and Flexible
Budgets
• Preparation and Monitoring of Various Types of
Budgets
• Budgetary Control System: Advantages, Limitations
and Installation
• Zero Base Budgeting
• Programme and
Performance Budgeting
11. Cost
Accounting Records and Cost Audit
• Nature and Scope of Cost Audit
• Cost Accounting
Records and Cost Audit under Companies Act,1956
• Purpose, Scope and Advantages of Cost Audit
• Implementing Authorities of Cost Audit
• Cost Audit
Techniques and Programmes
• Cost Audit
Report
• Cost Auditor – Appointment, Rights and Responsibilities
12. Analysis and Interpretation of Financial
Statements
• Financial Statements:
Nature, Attributes, Objectives,
Importance, Limitations
• Recent Trends in Presenting Financial Statements
• Financial Statements Analysis: Types,
Methods, Objectives, Limitations
• Ratio
Analysis: Accounting, Uses, Classification, Advantages, Limitations
• Cash Flow Statement
• Fund Flow Statement
• Difference between Cash Flow and Fund
Flow Statement
• Management Reporting

Level of Knowledge: Part A-Advance
Knowledge
Part B- Working Knowledge
Objective: To acquire
knowledge and understanding of Economic and Commercial
Laws.
Contents:

1. Foreign Exchange Management
•
Objectives and Definitions under FEMA, 1999
• Current Account
Transactions and Capital
Account Transactions
• FDI Policy
• Foreign
Direct Investment in India and Abroad
• Acquisition and Transfer
of
Immovable Property in India and
Abroad
• Establishment
of
Branch, Office
etc. in India
• Export of Goods
and Services
• Realization and
Repatriation of Foreign Exchange
• Authorized Person
• Penalties
and Enforcement
• Foreign Contribution ( Regulation )Act, 2010
• Foreign Contributions
and Hospitality
• Exemptions
• Powers of Central Government
• Adjudication, Appeal and Compounding
• Offences and Penalties
2. Foreign Trade
Policy and Procedures
•
Main Features
• Special Focus
Initiatives
• Served from India
Scheme
• Export Promotion Council
• Vishesh Krishi and Gram Udyog Yojana
• Focus Market Scheme; Focus
Product
Scheme; Duty
Exemption and
Remission Schemes; Advance Authorization Scheme; DFRC; DEPB; EPCG, etc.
•
EOUs,
EHTPs, STPs, BPTs and
SEZs
3. Competition and Consumer
Protection
•
Concept
of Competition
• Development of
Competition Law
• Competition Policy
• Competition
Act,
2002 – Anti Competitive
Agreements, Abuse of Dominant
Position,
Combination, Regulation of
Combinations,
Competition Commission of
India;
Appearance before
Commission, Compliance of Competition Law
•
Consumer Protection Act, 1986
• Consumer
Protection in India
• Genesis of the
Law and Objects
• Rights
of Consumers
• Nature and Scope of Remedies
• Appearance before Consumer Dispute Redressal Forums
4. Intellectual Property Rights
•
Introduction – GATT, WIPO
and TRIPS
• Concept
and Development of
Intellectual
Property Law in India
• Law and Procedure
Relating to Patents, Trade Marks and Copyrights
• Geographical
Indications
• Design
Act
• Overview
of Laws Relating to Other
Intellectual Property Rights
• Intellectual Property
Appellate Board
5. Law relating to
Arbitration and Conciliation
•
Introduction to UNCITRAL MODEL
LAW
• Law of Arbitration in India
• Types of Arbitration
• Appointment of Arbitrators – Procedure
• Judicial Intervention
• Venue – Commencement
• Award – Time
limit,
Enforceability, Interest
• Recourse against Award – Appeals
• Conciliation and Compromise
• International
Commercial Arbitration ;
Foreign Awards
• Arbitration Agencies – ICADR, ICA, Chambers of Commerce, Professional
Arbitrators
•
Alternate Disputes Resolution
6. Law relating to
Transfer of Property
•
Important Definitions
• Types of Properties
• Movable and Immovable Property
• Properties
which cannot be Transferred
• Rule
Against Perpetuities
• Lis Pendens
• Provisions Relating
to Sale
• Mortgage, Charge, Lease, Gift and Actionable Claim
7. Law relating to
Stamps
•
Methods of Stamping
• Consequences of Non-Stamping
and Under-Stamping
• Impounding
of Instruments
• Construction of Instruments for Determination
of Stamp Duty Payable
• Adjudication
• Allowance and
Refund
• Penal
Provisions
• Concept
of E-Stamping
8. Law relating to
Contract
•
Contract – Introduction
• Legality of Objects
• Standard Form of Contract
• Multinational Agreement
• E-Contracts
• Strategies
and Constraints to enforce Contractual
Obligations
• Special Contracts: Indemnity and Guarantee; Bailment and Pledge;
Law of Agency
9. Prevention of Money Laundering
•
Genesis
•
Prevention of Money Laundering
Act, 2005
• Concept and Definitions, Various
Transactions, etc.
• Obligations of Banks
and Financial Institutions
• RBI Guidelines on KYC

10.
Law relating to
Essential Commodities, Weights
and Measures
•
Overview of Essential Commodities Act, 1955
• Objects
• Powers of Central Government
• Seizure and
Confiscation of
Essential Commodities
• Summary Trial
• The Legal Metrology Act, 2009
11.
Law relating to
Societies
•
General Concept Relating to Registration of Societies
• Property of Societies
• Suits by and against Societies
• Enforcement
of Judgment against Societies
• Dissolution of Societies
12.
Law relating to
Trusts
• General Concept relating to Trusts
• Creation of Trust
• Duties
and Liabilities of Trustees
• Rights and Powers of Trustees, Disabilities of Trustees
• Rights and Liabilities
of the Beneficiary
13.
Industries Development and Regulation
•
Objects and Definitions
• An Overview of Industrial Policy
• Regulatory Mechanism under
IDRA
• The Micro,
Small and Medium Enterprises
Development Act, 2006
14.
Law relating to Pollution Control and Environmental Protection
•
Concept of Sustainable
Development and Bio Diversity
• Government Policy
Regarding Environment
• Law Relating to Prevention and Control of Air Pollution
and Water pollution
• Environment (Protection) Act,
1986
• National Green
Tribunal
• Appearance before Environment Tribunal/Authority
• Public Liability Insurance Act, 1991
15.
Law relating to
Registration of
Documents
•
Registration of Documents – Compulsory
and Optional
• Time and Place of Registration
• Consequences of Non-Registration
• Description of Property
• Miscellaneous
Provisions

Level of Knowledge: Working Knowledge
Objective: To acquire knowledge of Information Technology Law, Information Systems
and Systems Audit.
Contents:
Part A: Income Tax & Wealth Tax (
70 Marks)
1. Basics and Definitions –
Income Tax Act, 1961
Background, Concept and Mechanism of Income Tax
Definitions, Concept of Income, Previous Year,
Assessment year, Distinction between Capital and Revenue Receipts and
Expenditure, Residential Status
Basis of Charge and Scope of Total Income
2. Incomes
which do not form part of Total Income
3. Computation of Incomes
under various Heads
Salaries,
Income from HP, PGBP, Capital Gains, Income from Other sources
4. Clubbing, Set-Off & Carry forward of losses, Deductions,
Rebates & Reliefs
5. Taxations of Individuals, Non-residents ,HUF, Firms,
LLP, AOP, Co-operative Society, Trust, Charitable & Religious Trusts
6. Classification & Tax incidence on Companies,
Computation of Taxable Income and Assessment of Tax Liability, Dividend
Distribution tax, MAT and other special provisions relating to companies
7. TDS, TCS, Recovery and Refund of Tax, Provisions of
Advance Tax
8. Assessment Procedure , Appeals and Revisions,
Penalities , Offences and Prosecution
9. Tax Planning & Management – Concept of Tax
Planning, Tax Planning with reference to setting up a New Business; Location;
Nature of Business; Tax Holiday etc. Tax planning with regard to specific
management decisions such as mergers and takeover, employees’ Remuneration,
Voluntary retirement tax planning with reference to Financial Management
Decisions such as Borrowing or investment decisions, reorganization or
restructuring of capital
10. Wealth tax,1957
11. Basics Concepts of International taxation –
Residency issures, Source of Income , tax heavens, withholding of tax etc.
12. Transfer pricing
13. General anti avoidance agreement
PART –B (30 Marks)
Service Tax , VAT and CST

Level of Knowledge: Advance Knowledge
Objective: To
acquire knowledge and understanding
of the concepts, principles and practices of company accounts and auditing in accordance with statutory requirements.
Contents:

1. Share Capital Transactions
• Issue
of
Shares: at Par, at Premium, at Discount, on Conversion and for consideration other than
Cash;
Forfeiture and Re-issue of Shares, Buyback
of
Shares, Redemption and Conversion of Preference
Shares, Bonus Shares, Rights Issue, ESOPs, Sweat
Equity Shares
•
Alteration of Share Capital
• Underwriting of shares
• Treatment of
Profit
Prior to Incorporation,
Preoperative
and Preliminary
Expenses
2. Debentures
• Issue of Debentures: at Par, at Premium, at Discount and
for consideration other than Cash
• Accounting Treatment and Procedures
•
Redemption of Debentures
• Conversion
of Debentures into Shares
3. Final Accounts of Companies
• Conceptual Framework, Preparation and Presentation of Financial Statements, Schedule VI, Interpretation
and Scrutiny of Balance sheet
• Preparation of Final Accounts under Company
Law
4. Corporate Restructuring
•
Concept and Accounting Treatment as
per AS
• Methods of Amalgamations
Accounting
The Pooling of Interests Method
The Purchase Method
• Consideration
• Treatment of Reserves, Goodwill
and
Pre- Acquisition & Post-Acquisition Profit
• Accounting in
the books of Transferor and
Transferee
• Merger and De-merger
• Acquisition of Business
• Internal Reconstruction
5. Consolidation of Accounts
•
Holding and Subsidiary Companies
- Accounting Treatment, Disclosures and
Consolidation of Accounts
6. Valuation of Shares and Intangible
Assets
• Valuation of Shares, Methods of Valuation,
Price Earning Multiple Valuation,
Discounted Cash Flow (DCF) Method
• Valuation of Intangibles: Brand,
Goodwill and IPRs
7. Liquidation of Company
•
Preparation of Statement of Affairs including
Deficiency /Surplus Account
8. Corporate Financial Reporting
•
Various Requirements of Corporate Reporting
• Value Added Statements: Economic Value Added (EVA), Market Value Added ,
Shareholders’ Value Added
9. Accounting Standards
•
Relevance and Significance
• National and International Accounting Standards
and Authorities
• Adoption, Convergence and Interpretation of International Financial Reporting
Standards (IFRS) and Accounting Standards
in India

10.
Auditing Concepts
•
Nature, Scope and
Significance of Auditing
• Basic Principles Governing an Audit
• Overview of Auditing and Assurance Standards-
National and International
11.
Types of Company Audit
•
Statutory Audit
• Internal Audit
• Branch Audit
• Joint
Audit
• Special Audit
• CAG Audit
12.
Internal audit
•
Forms of Audit - Propriety Audit, Compliance Audit and Efficiency Audit
• Nature, Scope and Techniques
of Internal Audit; Functions and Responsibilities of Internal Auditors; Organisational
Status of Internal Auditing Function, Internal Audit
vis-à-vis Statutory Audit
13.
Internal
control
•
Nature, Scope And Elements
• Internal Control distinguished
from Internal Check and Internal Audit
• Techniques of
Internal Control
System,
Flow Charts,
Internal Control
Questionnaires
• Steps for Internal Control and Audit
Evaluation
• Audit Testing – Need For Sampling and Various
Approaches
to
Statistical
Sampling
•
Inter-Firm and Intra-Firm Comparisons – Ratio And Trend Analysis; Audit In
Depth
14.
Review of Internal Control
•
Review
of Purchasing Operations
• Review
of Efficacy of Management
Information System
• Review of Selling
and Distribution Policies and Programmes
• Review
of Manufacturing Operations
• Review of Personnel Policies
• Appraisal of Management Decisions
15.
Audit
Engagement and Documentation
•
Audit
Procedures: Audit Plan , Audit Programme, Vouching and Verification
• Documentation: Audit
Working Papers and Files
• Sampling,
Test Checking, Techniques
of Test Checks

Level of Knowledge: Expert Knowledge
Objective: To acquire knowledge
and
understanding of securities laws and
the
regulatory framework of capital markets.
Contents:

1. Overview of Capital Market
•
Indian Capital Market
• Authorities Governing
Capital Markets in India
• Profile of Securities Market
• Securities Market Reforms
and Regulatory Measures to Promote Investor
Confidence
• Features of Developed
Capital Market: IOSCO
• Overview of Depository System in India
2. Capital Market Instruments and
Rating
•
Capital Market Instruments: Equity,
Debentures, Preference Shares, Sweat
Equity,
Non-Voting Shares,
Share Warrants
•
Pure, Hybrid and Derivatives
• Rating and Grading
of
Instruments: Concept, Scope and Significance,
Regulatory Framework
• Rating Agencies in India, Rating Methodologies
3. Securities Market Intermediaries
• Primary Market and Secondary
Market Intermediaries: Role and
Functions, Merchant Bankers, Stock Brokers, Syndicate Members,
Registrars, Underwriters, Bankers to
an
Issue,
Portfolio Managers, Debenture Trustees, Foreign
Institutional Investors, Depositories,
Depositories Participants, Custodians, Credit Rating
Agencies, Venture Capitalists
4. Market Infrastructure
Institutions - Stock
Exchanges
•
Functions
and Significance of Stock Exchanges
• Operations and Trading Mechanism of Stock Exchanges
• Settlement
of
Securities,
Stock Market
Indices, Risk Management,
Surveillance Mechanism at Stock Exchanges, Straight
through
Processing
• Demutualization of Stock
Exchanges
• SME Exchange
5. Debt
Market
•
Debt Market: Instruments, Listing, Primary and Secondary Segment
6. Money Market
•
Growth of Money Market in India – Structure and
Institutional Mechanism
• Money Market Instruments: Treasury Bills,
Commercial Bills, Commercial
Paper, Factoring Agreements & Discounting
of Bill
7. Mutual
Funds
• Mutual Fund: Introduction, Definitions, Schemes, Risks Involved, Setting Up of Mutual
Funds, Role in Financial Market
• Advantage of Investment in Mutual Fund
• Concept of Trustee and Asset Management Company
• Legal & Regulatory Framework
• Offer Document,
Accounting Valuation & Taxation
• Investment Management: Equity & Debt Portfolio, Measuring & Evaluating
Mutual Fund
Performance
• Investor’s Rights
and Obligations
8. Venture Capital
•
Concept of Venture Capital
• Registration, Investment Conditions and Restrictions
• Foreign
Venture Capital Investors
• Private Capital
Funds
9. Collective Investment Schemes
•
Regulatory Framework
• Restrictions on Business Activities
• Submission of Information and Documents
• Trustees and their Obligations
10.
Resource Mobilization
in International Capital Market
•
Listing of Securities Issued Outside India
Foreign Currency Convertible Bonds
Global
Depository Receipts
American Depository Receipts
External Commercial
Borrowings
• Procedure for Issue of Various Instruments
11.
Indian Depository Receipts
• Indian Depository Receipts: Procedure for Making Issue of IDRs, Conditions for Issue of IDRs, Listing of IDRs

12.
Securities Contracts (Regulation)
Act, 1956
13.
SEBI Act, 1992
•
Objective, Power and Functions of SEBI
• Securities Appellate Tribunal, Appeals, Appearance before SAT
14.
Depositories
Act, 1996
•
Definitions,
Setting up of Depository,
its type, Role and Functions
• Depository Participants
• Admission of Securities
• Difference
between Dematerialization & Rematerialisation
• Depository Process
• Inspection
and Penalties
• Internal Audit and Concurrent Audit of Depository Participants
15.
Issue
and Listing of Securities
•
Listing of Securities
• Issue of Capital
and Disclosure Requirements (ICDR)
• Procedure for Issue of Various Types of Shares and Debentures
• Employee Stock Option Scheme and Employee Stock Purchase Scheme
• Delisting of Securities
16.
Regulatory Framework
relating to
Securities Market Intermediaries
• Primary Market and Secondary
Market Intermediaries: Role and
Functions, Merchant Bankers, Stock Brokers, Syndicate Members,
Registrars, Underwriters, Bankers to
an
Issue,
Portfolio Managers, Debenture Trustees, Foreign
Institutional Investors, Custodians,
Credit Rating Agencies,
Venture Capitalists
17. An Overview of Law relating to
Insider Trading and Takeovers

Level of Knowledge: Working Knowledge
Objective: To acquire knowledge and understanding of Industrial, Labour and General
Laws.
Contents:

1. Factories Act, 1948
•
Object and Scope
• Application and Major Provisions of the Act
2. Minimum Wages
Act, 1948
•
Object and Scope
• Application and Major Provision of Minimum
Wages Act
3. Payment of Wages Act, 1936
•
Object and Scope
• Application and Major Provisions of the Act
4. Equal Remuneration Act,
1976
•
Object and Scope
• Application and Major Provisions of the Act
5. Employees’ State
Insurance Act,
1948
•
Object and Scope
• Application and Major Provisions of the Act
6. Employees’ Provident Funds and Miscellaneous Provisions
Act, 1952
•
Object and Scope
• Application and Major Provisions of the Act
7. Payment of Bonus Act, 1965
•
Object and Scope
• Application and Major Provisions of Payment of Bonus Act
8. Payment of Gratuity
Act, 1972
•
Object and Scope
• Application and Major Provisions of Payment of Gratuity Act
9. Workmen’s Compensation Act,
1923
•
Object and Scope
• Application and Major Provisions of the Act
10.
Contract Labour (Regulation and Abolition)
Act, 1970
•
Object and Scope
• Application and Major Provisions of the Act
11.
Maternity Benefit Act,1961
•
Object and Scope
• Application and Major Provisions of the Act
12.
The Child Labour (Prohibition and
Regulation) Act, 1986
•
Object and Scope
• Application and Major Provisions of the Act
13.
Industrial Employment (Standing Orders) Act, 1946
•
Object and Scope
•
Application and Major Provisions
of the Act
14.
Industrial Disputes Act, 1947
•
Object and Scope
• Application and Major Provisions of the Act
15.
Indian Trade Union Act, 1926
•
Object and Scope
• Application and Major Provisions of the Act
16.
The
Labour Laws Exemption
from Furnishing Returns and Maintaining
Register by Certain Establishments Act, 1988
•
Object and Scope
• Application and Major Provisions of the Act
17.
Employment
Exchanges(Compulsory
Notification of Vacancies) Act,
1959
•
Object and Scope
• Application and Major Provisions of the Act
18. Apprentices Act, 1961
19. Labour Audits covering
the above Acts and those Industry specific Acts

20.
Constitution of India
•
Broad Framework of the Constitution of India: Fundamental Rights, Directive
Principles of State Policy
•
Ordinance Making Powers of the President and the Governors
• Legislative Powers of the Union and the States
• Freedom of Trade,
Commerce
and Intercourse
• Constitutional Provisions
relating to State Monopoly
• Judiciary, Writ Jurisdiction
of High Courts and the Supreme Court
• Different
Types of Writs
-
Habeas
Corpus, Mandamus, Prohibition, Quo
Warranto and Certiorari
•
Concept
of Delegated Legislation
21.
Interpretation
of Statutes
•
Need for Interpretation of a Statute
• General Principles of Interpretation
• Internal and
External Aids to Interpretation
• Primary and Other Rules
22.
An Overview of
Law relating
to Specific Relief; Limitation and
Evidence
23.
Code of Civil Procedure
•
Elementary Knowledge
of the Structure of Civil Courts, their Jurisdiction
• Basic Understanding of Certain Terms - Order, Judgment and Decree,
Stay Of Suits, Res Judicata
•
Suits by Companies, Minors
• Basic Understanding of Summary
Proceedings, Appeals,
Reference, Review and Revision
24.
Indian Penal Code and Criminal Procedure Code
•
Important Definitions and Salient Features, Mens Rea
• Cognizable
and Non-Cognizable Offences,
Bail, Continuing
Offences, Searches,
•
Limitation for
taking Cognizance of Certain Offences
23. Right
to Information
•
Salient Features of the Right to Information (RTI) Act, 2005
• Objective
• Public
Authorities & their Obligations
• Designation of Public Information Officers
(PIO) and their Duties
• Request
for Obtaining Information
• Exemption
from Disclosure
• Who is excluded
• Information Commissions (Central & State) and their Powers
• Appellate Authorities
• Penalties
• Jurisdiction of Courts
• Role of Central/State Governments
is cs new syllabus harder than the old syllabus?
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ReplyDeleteIs thr any modification regarding exam pattren????
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