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Syllabus
CA
Cost Accounting (Syllabus)
COST ACCOUNTING
Cost Accounting
meaning, objectives and scope of cost accounting and its
relation with Financial Accounting; Methods of costing—Types of costing system.
Elements of cost
Material cost, purchase of materials, storage of materials Store
organisation, pricing of materials, issue of stores, preparation of store ledger :
Labour cost
computation of Labour cost. Incentive methods of wage payment—
Halsay, Rowan & Taylor differential premium plan.
Overheads—meaning and classification, allocation of overheads,
Methods of costing
Unit costing, preparation of cost sheet & production account,
process costing—treatment of wastages; by—product, allocation of Joint expenses,
contract costing—preparation of contract account, Treatment of profit and loss on
incomplete contract, Relation between Cost and Financial Account; preparation of
Reconciliation Statement. Cost Audit—meaning and importance.
EMBS
Elementary Mathematics and Business Statistics (Syllabus)
BUSINESS STATISTICS
Statistics -Its meaning, nature, scope, importance and limitations.
Collection of Data, Definition of the unit of investigation Census and sample
survey, Direct and indirect personal investigation on the basis of existing
documents, errors in collection of statistics. Preparation of questionnaire 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
Graphical Representation of Data—Histograms, bar charts and pie charts,
frequency polygon, frequency curve, ogive of less than and more than types.
Measures of Central Tendency—Arithmetic mean, geometric mean,
harmonic mean, weighted average, median, mode quartiles, deciles and percentiles,
their relative importance and limitations.
Measures of Dispersion—Range, mean deviation, quartile deviation,
standard deviation, co-efficient of skewness and moments.
Correlation—Its meaning uses and types, Degree of correlation and its
nature, Product moment correlation and rank correlation coefficients.
ELEMENTARY MATHEMATICS
Elementary idea of AP, CP and HP
Permutations and combinations.
Binomial, Logrithmic and Exponential Series
Set Theory—definitions, Union intersection and difference of sets.
Variables, Functions and Graphs Differentiation and integration functions.
Elementary idea of Determinaters, Matrices and Vectors up to purchase of
two vectors.
Co-ordinates
St. Lines
Pair of St. Lines.
MA
Management Accounting (Syllabus)
Management Accounting
Management Accounting—Meaning and nature; Management Accounting as
distinguished from Financial Accounting and Cost Accounting; Scope and rule of
Management Accounting, Techniques of Management Accounting.
Preparation and presentation of Financial Statement their Limitations; basic
accounting concepts and conventions; interpretation of financial statements;
Techniques of analysis of Financial Statements.
Ratio analysis; technique, different types of accounting ratios; their significance
and limitations; preparation of Funds Flow and Cash Flow statement.
Inventory Valuation—Techniques of inventory control, Inflation Accounting—
Meaning and importance.
Transfer Pricing—Concept and methods.
TLA
Taxation Law and Accounts (Syllabus)
PAPER VII—Taxation Law and Accounts
Income Tax Act, 1961—Definitions concept of Income, residence and tax liability, income exempt from tax.
Computation of income under various heads—Salaries. Income from house property Income from Business and Profession capital gains and Income from other sources.
Deductions allowed in computing total income. Set off and carry forward of losses. Assessment of individuals and firms.
Income Tax authorities—their appointment jurisdiction and powers.
Books Recommended :
1 H. C. Mehrotra—Income Tax
2 R. R. Gupta—Income Tax
3 Girish Ahuja—Income Tax
4 V. K. Singhania—Income Tax Law and Accounts
5 R. K. Jain— Income Tax Law and Accounts