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Syllabus
CA
Cost Accounting (Syllabus)
Cost Accounting
Unit – I: Cost Accounting -
Meaning, Objects, Scope of Cost Accounting and its relation with Financial
Accounting, Methods/Systems of Cost Accounting.
Unit – II: Types and Classification -
Elements of Cost and its Classification, Material Cost, Purchase of Materials, Storage
and Pricing of Materials, Issue of Stores, Preparation of Store Ledger, Labour Cost,
Computation of Labour Cost Control, Meaning, Classification and allocation of
Overheads.
Unit – III: Unit Costing -
Preparation of Cost Sheets, Statement of Cost and Profit, Production Account,
Estimate, Tender/Quotation.
Unit – IV: Process Costing -
Treatment of Wastages, By-Product, Allocation of Joint Expenses.
Cost Audit –Meaning and Importance.
Unit – V: Contract Costing -
Treatment of Profit/Loss on Incomplete Contracts, Reconciliation of Cost and
Financial Accounts.
EMBS
Elementary Mathematics and Business Statistics (Syllabus)
Business Mathematics and Elementary Statistics
Mathematics
Unit – I:
Elementary Ideas of Arithmetic Progression, Geometric Progression and Harmonic
Progression, Permutation and Combination, Binomial Theorem.
Unit – II: Set Theory -
Definitions, Union Intersection and Difference of Sets (1) Elementary Ideas of
Determinations and Matrices, Variables and Functions.
Statistics
Unit – III: Introduction -
Meaning, Nature, Scope, Limitation and Importance of Statics, Collections of Data,
Census Survey and Samples Survey, Direct and Indirect, Personal Investigation on the
basis of existing documents, Preparation of Questionaries’ and Schedules.
Sample Survey –
Population, Sampling Units and Sampling Variance, Concept of Purposive and
Probability Sampling, Simple Random Sampling, Stratified Random, Sampling,
Systematic Sampling, Two Stage Sampling and Cluster Sampling.
Graphic Representation of Data –
Histograms, Frequency Polygon, Frequency Curve, Ogives of Less Than and More Than
Types.
Unit – IV: Statistical Tools and Interpretation -
Measure of Central Tendency –
Arithmetic Mean, (Simple and Weighted Average), Median, Mode, Quartiles, Deciles
and Percentiles, Their Relative Importance and Limitations.
Measures of Dispersion –
Range, Mean Deviation and Standard Deviation, Quartile Deviation.
Unit – V: Correlation -
Meaning, Uses and Types, Degree of Correlation and its Nature, Product Moment
Correlation and Rank Correlation.
TLA
Taxation Law and Accounts (Syllabus)
Taxation Law and Accounts
Unit – I: Income Tax Act 1961 -
Definition, Concept of Income, Residence and Tax Liability, Distinction between
Capital
and Revenue Receipts, Income Exempt from Tax.
Unit – II: Computation of Income under Various Heads -
Income from Salary, Income from Salary (Retirement).
Unit – III:
Income from House Property, Income from Capital Gains.
Unit – IV:
Income from Business and Profession, Income from Other Sources, Taxation of
Individuals and Firms.
Unit – V: Income Tax Authority -
Their Appointment, Jurisdiction ND Powers, A Brief Introduction to Wealth Tax Act
1957, Gift Tax Act-1958 and GST Act.
MA
Management Accounting (Syllabus)
Management Accounting
Unit – I: Management Accounting -
Meaning and Nature, Management Accounting as Distinguished from Financial
Accounting and Cost Accounting, Scope and Rules of Management Accounting,
Techniques of Management Accounting.
– 20 marks, No. of Lectures = 10.
Unit – II:
Preparation and Presentation of Financial Statement, Their Limitation, Basic
Accounting
Concepts and Conventions, Interpretation and Analysis of Financial Statement.
Unit – III: Ratio Analysis –
Techniques, Different Types of Accounting Ratios, Their Signification and Limititation.
Unit – IV:
Preparation of Funds Flow and Cash Flow Statements.
Unit – V: Inflation Accounting -
Meaning and Importance, Break-Even Analysis.