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How to Prepare CS Executive Corporate & Management Accounting Exam


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To prepare for your CS Exams, you begin with the basics of Cost and Management Accounting. Upon reaching the second level and entering the executive stage, you will focus on corporate values and management processes. This enables you to embrace a more holistic approach to business, how companies work in practice and use best practices in management presses. 


Understanding the basics of corporate management is crucial for CS students. It’s not just about passing exams; it’s also vital for grasping real-world applications. 


Surely, the company secretary is one of the important Compliance Officer for a Company. Thus, for any student willing to compete amongst the best of all time, this is one of those subjects in CS Executive which are considered vital. 


The fifth module in CS Executive is in Module 2 CS Executive (the second stage of the Company Secretary professional course). The focus of this stage is to enhance the skills and capabilities of those students who have finished the executive program phase. 


Including this important discipline in the syllabus helps students to learn practical elements of some key financial terms. It familiarizes them with the rules, as well as the use, of cost principles in various corporations during routines and their consequences on the economy within the nation.  


An outline of Company Secretary Courses and Specialization- Executive Program Papers  

There are 8 papers divided into 2 Modules in CS Executive Programme (wef. 01.03.2018) 

 

Executive Programme [8papers] (New Syllabus – w.e.f. 1st Mar 2018) 

MODULE 1 (4papers) 

1. Jurisprudence, Interpretation & General Laws 

2. Company Law 

3. Setting Up of Business Entities and Closure 

4. Tax Laws 


MODULE 2 (4 papers) 

5. Corporate & Management Accounting 

6.Securities Laws & Capital Markets 

7.Economic, Business and Commercial Laws 

8. Financial And Strategic Management 

 

An Overview of the subject 

The subject is divided into two parts. Part I of the subject deals with the concepts of Corporate Accounting, Part II deals with Management Accounting and Valuation. 

ICSI CS Executive New Syllabus Study Material: Module II 

Paper 

Coverage 

Corporate and Management Accounting 

Part I: Introduction Corporate Accounting Basics of Indian and International Accounting Standards This will provide you with a strong grasp of the fundamentals, philosophies, and practices in this area. 

Part II: The second section covers topics on management accounting. All of this will give an understanding of different concepts, methods and ways of working. This is the stuff that teaches you how to make better decisions and learn the principles and methods of valuation. 

 

 

CS Executive Examination Syllabus of this subject 

Before you start planning the study schedule, it’s important to understand what the subject covers. Here’s how the study lessons are organized for this subject. 

Module-II Paper- 5Corporate and Management Accounting 

1. Introduction to Financial Accounting 2. Introduction to Corporate Accounting 3. Accounting for Share Capital 4. Accounting for Debentures 5. Related Aspects of Company Accounts 6. Financial Statements Interpretation 7. Consolidation of Accounts as per Companies Act, 2013 8. Corporate Financial Reporting 9. Cash Flow Statements 10. Accounting Standards (AS) 11. National And International Accounting Authorities 12. Adoption, Convergence and Interpretation of International Financial Reporting Standards (IFRS) and Accounting Standards in India. 

 

Study Lessons Part II – Management Accounting and Valuation (40 Marks) 

 

13. An Overview of Cost 14. Cost Accounting Records & Cost Audit Under Companies Act, 2013 15. Budget, Budgeting and Budgetary Control 16. Ratio Analysis 17. Management Reporting (Management Information Systems) 18. Decision-Making Tools 19. Valuation Principles & Framework 20. Valuation of Shares, Business and Intangible Assets 21. Accounting for Share-Based Payments (Ind AS 102) 22. Methods of Valuation 

 

Strategy for Preparation 

The subject of Corporate and Management Accounting is inherently complicated and is subjected to constant refinement through new corporate developments and strategies. 

It, therefore, becomes necessary for every student to constantly update himself with the various new developments, especially with respect to SEBI regulations wherein rules and regulations are made for corporate working. Also, students can refer to the Institute’s journal ‘Chartered Secretary’ and e-bulletin as well as other law/professional journals. 

Understanding the fundamentals of the subject-First of all the students should understand the basic provisions of the all the respective acts, rules & regulations of the subject. 

Understanding the requirements of the subject-First of all the students should understand the requirement of the paper and subject thoroughly. They should understand the role and responsibilities of the company Secretary while dealing with all the various types of situations mentioned  

Analytical Skills required- It is important for the students to concentrate more on analytical skills rather than theoretical concepts. The concepts and applications should be thoroughly understood and be related to practical business problems. 

Referring to recent case studies as posted on the website of the SEBI-While preparing for the examination, the student is required to refer relevant and important recent examples from current affairs happening in and around business. 

Regular Updating- Update yourself about all the relevant circulars, clarifications, notifications, etc. issued by the MCA, SEBI, Judicial pronouncements, provisions etc. on or before six months prior to the date of the respective examinations. 

Fundamental topics of subject-Last but not the least, the students need to be aware of the fundamentals and key provisions, amendments to the Acts, Powers, features, and functions of the provisions of the acts, especially before the examination. 

 

Now we will make a framework for studying and preparing this subject, chapter wise. 

 

Important topics to be covered 

 

Chapter 1 INTRODUCTION TO FINANCIAL ACCOUNTING 

Introduction  Definition of Accounting  Objectives of Accounting  Function of Accounting  Book-Keeping  Accounting Cycle  Steps/Phases of Accounting Cycle  Basic Accounting Terms  Single Entry System  Double Entry System  Genesis  Features of Double Entry System  Advantages of Double Entry System  Limitations of Double Entry System  The Concepts of ‘Account’, ‘Debit’ and ‘Credit’  The Concept of Account  Types of Accounts  The Accounting Process  Books of Prime Entry  Functions of Journal  Advantages of Journal  Explanation of Journal  Sub-division of Journals  Importance of Sub-division of Journal  Compound Journal  Subsidiary Books  Recording of Cash and Bank Transactions  Types of Cash Book  Purchase Day Book  Sales Day Book  Other Subsidiary Books – Returns Inward, Return Outward, Bills Receivable, Bills Payable  Journal Proper Ledger Accounts  Ledger Posting  Posting to Ledger Accounts from Subsidiary Books  Typical Ledger Account Balances  Closing Balance and Opening Balance  Sub-divisions of Ledger  Advantages of sub-division of Ledger:  Trial Balance  Features of a Trial Balance  Preparation of Trial Balance  Purpose of a Trial Balance Forms of a Trial Balance  Method of Preparation  Trial Balance – Utility and Interpretation 

Chapter 2 INTRODUCTION TO CORPORATE ACCOUNTING 

Introduction  Preparation and Presentation of Financial Statements  Schedule III of the Companies Act, 2013  General Instructions for the preparation of Balance Sheet and Profit and Loss Account  Presentation of Balance Sheet  Part-I – Form of Balance Sheet  Disclosure Requirement: Schedules Forming Part of Financial Statements  Part II-Form of Statement of Profit and Loss  General Instructions for preparation of Statement of Profit and Loss  True and Fair View of Financial Statements 

Chapter 3Accounting for Share Capital 

Understand the share capital structure in the balance sheet of a company. Discuss the methods and accounting procedure of the issue of shares. Specify the accounting treatment when shares are issued at par, premium and at discount. Explain the meaning and accounting treatment of forfeiture of shares and reissue thereof. Understand the accounting procedure of buy-back of shares. Enumerate the steps for redemption of preference shares. Appreciate the purpose of issuing Right shares & Bonus shares. Understand the accounting treatment for ESOPs, ESPS, Sweat Equity Shares. Understand the meaning of underwriting. Familiarize with various types of underwriting. Distinguish between marked application and unmarked applications.  Determine the liability of underwriters. 

Chapter 4 Accounting for Debentures 

Debentures  Kinds of Debentures  Issue of Debentures  Conditions for issue of debentures as per Companies Act, 2013  Difference between debentures and shares:  Issue of debentures for cash  Issue of debentures at premium  Issue of debentures at discount  Issue of Debentures for Consideration Other Than Cash  Debentures Issued As a Collateral Security  Accounting Treatment of Collateral Security  Debenture Interest  Interest accrued and due (outstanding interest)  Interest accrued but not due (accrued interest)  Accounting entries for issue of debentures (based on conditions of redemption)  Treatment of Discount/Loss on the Issue Of Debentures  Redemption of Debentures  Sources of Redemption  Debenture Redemption Reserve (DRR)  Accounting Treatment  Sinking Fund Method (Debenture Redemption Fund Method)  Cumulative Sinking Fund  Non-Cumulative Sinking Fund  Insurance Policy Method  Accounting Treatment  Redemption by Conversion  Purchase of Debentures in the Open Market  Purchase of Debentures before the Specified Date of Payment of Interest [Cum-Interest and Ex-Interest Quotations] 

Chapter 5 RELATED ASPECTS OF COMPANY ACCOUNTS 

Buy-Back of Shares  Transfer of certain sums to capital redemption reserves account (Section 69)  Prohibition on buy-back in following circumstances (Section 70)  SEBI (Buy-back of Securities) Regulations, 2018  Modes of buy-back  Disclosures, filing requirements and timelines for public announcement and draft letter of offer  Additional Conditions for Buyback of Shares or Other Securities  Escrow account  Advantages of Buy-Back  Accounting for Buy-Back  Debentures-Issue and Redemption  Introduction  Requirement  Differences between Shares and Debentures  Accounting for Debentures  Issue of Secured Debenture  Accounting Aspects of Issue debentures  Issue for Consideration other than Cash  Debentures issued as Collateral Security  Discount on the issue of Debenture  Redemption of Debentures  Creation of Debenture Redemption Reserve (DRR) Account  Methods of Redemption of Debentures Employee Stock Option Plan (ESOP), Employees Stock Option Scheme (ESOS)  Issue of Employee Stock Options  Employees Stock Option Scheme (ESOS)  Equity Shares with Differential Rights  Explanatory Statement Annexed to Notice  Underwriting of Shares  Underwriting Agreement  Sub-Underwriters  Underwriting Commission  Full and Partial Underwriting  Accounting entries  Determination of Liability in respect of Underwriting Contract 

Chapter 6FINANCIAL STATEMENTS INTERPRETATION 

How are Financial Statements Prepared Who Issues Financial Statements?  Different Types of Financial Statements  Interim Statements  Annual Statements  Who Uses Financial Statements and What Are They Used For?  Financial statement template and form  Presentation of Financial Statement (Ind AS-1)  Ind AS 1, Presentation of Financial Statements  Financial Statements  Structure and Content  Other Comprehensive Income  Current/ non-current distinction  How to Read and Interpret Financial Statements  Types of Financial Statements:  Objectives of Financial Statements:  Treatment of Special Items during Financial Statements Preparation  Depreciation Provisions & Reserves Meaning and Nature of Depreciation:  Need or objectives of providing Depreciation  Methods of providing depreciation  Determination of Managerial Remuneration  Remuneration allowed to Managerial personnel  Manner of Determination of Managerial Remuneration  Maximum amount of Sitting Fees  Method of Payment of Managerial remuneration  Remuneration not allowed to Independent Directors  Recovery of Remuneration received by director in contravention of section 197 of the Companies Act, 2013  Fine in case of contravention of provisions of section 197 Corporate Social Responsibility Spend Role of Board of Directors  CSR Expenditure  CSR Reporting  Related Party Disclosure 

Chapter 7 CONSOLIDATION OF ACCOUNTS AS PER COMPANIES ACT, 2013 

Holding Company  Subsidiary Company  Company Includes Body Corporate  Share-Holding of Holding Company by Subsidiary Company  Associate company  Wholly Owned Subsidiary Company  Partly Owned Subsidiary Company  Minority Shareholder  Legal Requirements for a Holding Company  Consolidated Financial Statements  Contents and Format of Consolidated Balance Sheet  Minority Interest  Consolidated Profit & Loss Account Goodwill  Pre-acquisition and post-acquisition Profits/Reserves  Elimination of inter-company balances and amounts  Bonus Shares Issued by Subsidiary Company  Dividend  Goodwill (Goodwill Appearing in the Balance Sheet of Subsidiary Company) 

Chapter 8 CORPORATE FINANCIAL REPORTING 

Need for Corporate Reporting Disclosure of Significant Accounting Policies Features of Corporate Financial Reporting  Recent trends in Corporate Financial Reporting  Why Corporate Financial Reporting?  Auditors Report  Requirements of the Companies Act, 2013  Boards’ Report  Companies (Auditor’s Report) Order, 2020  Corporate Governance  Definitions of Corporate Governance  Need of Corporate governance  Corporate Governance under Companies Act, 2013  Corporate Governance Report Value Added Statement Introduction  Definition and Background of Value-Added and the Value-Added Statement (VAS)  Distribution of Gross Value Addition  Value-Added Statement  Advantages of Value-Added Statement  Limitation of Value-Added Statement  Difference between Value Added and Profit  Format of Value Added Statement  Extracts of Value-Added Statement Infosys Annual Report 2011-12  Extracts of Value Added Statement of Bharat Petroleum Corporation Limited 2010-2011  Economic Value Added  How to Calculate Economic Value-Added (EVA)  What insight does EVA provide about financial performance of a business?  Corrective Action to Improve EVA  Advantages of EVA Analysis  Market Value Added  Market Value-Added = Company’s total Market Value – Capital Invested  Shareholder Value Added (SVA)  Advantages of Adopting SVA  Limitations of Adopting SVA 

Chapter 9 Cash Flow Statement 

Introduction to Cash Flow Statement  Applicability of AS-3 Cash Flow Statements Meaning of certain terms used in the context of cash Flow Statement  Sources of Cash  Internal Sources  External Sources  Classification of Cash Flows Statement  Special Items  Preparation of A Cash Flow Statement Reporting Of Cash Flows from Operating Activities  Direct Method  Indirect Method  Format of Cash Flow Statement Fund Flow Statement  Difference between Cash Flow Analysis and Funds Flow Analysis  Utility of Cash Flow Analysis  Limitations of Cash Flow Analysis 

Chapter 10 Accounting Standards 

Meaning of Accounting Standards  Applicability of Accounting Standards  Standards Setting Process  Accounting Standard and Auditors  Accounting Standard and Board’s Report  Benefits and Limitations  Advantages of Accounting Standards  Disadvantages of Accounting Standards  How many Accounting Standards?  List of 27 Accounting Standards as issued by ICAI  Applicability of Accounting Standards  Requirement to follow Accounting Standards  Applicability of Accounting Standards for Companies  Applicability of Ind AS to specified companies 

Chapter 11 NATIONAL AND INTERNATIONAL ACCOUNTING AUTHORITIES 

The Institute Of Chartered Accountants of India  The Institute Of Cost Accountants of India  IFRS foundation  The IFRS Foundation’s three-tier structure Trustees of the IFRS Foundation (Trustees) IFRS Advisory Council (Advisory Council) Advisory Council members  How are IFRS Standards set? International Public Sector Accounting Standards Board (IPSASB)  Objective of IPSASB  Financial Reporting Council (FRC) (UK) European Financial Reporting Advisory Group (EFRAG)  Role of the EFRAG General Assembly  Financial Accounting Standards Board (FASB)  FASB Mission  American Institute Of Certified Public Accountants (AICPA)  Australian Accounting Standards Board (AASB)  AASB Board  Chartered Accountants Australia and New Zealand (CA ANZ) Financial Reporting & Assurance Standards Canada (FRAS Canada) Chartered Professional Accountants Canada (CPA Canada) Accounting Standards Board of Japan (ASBJ)  External Reporting Board (XRB), New Zealand 

Chapter 12 ADOPTION, CONVERGENCE AND INTERPRETATION OF INTERNATIONAL FINANCIAL REPORTINGSTANDARDS (IFRS) AND ACCOUNTING STANDARDS IN INDIA 

Applicability of Indian Accounting Standards  Details of Ind AS Ind AS 41 Agriculture Comparison of Indian GAAP, IFRS and Ind AS Comparison of Ind AS with Existing Indian GAAP  Comparison of Ind AS with IFRS (International Accounting Standards)  Comparison of Ind AS with Existing Indian GAAP  Statement of Cash Flows  Accounting Policies Changes in Accounting Estimates and Errors  Comparison of Ind AS with IFRS (International Accounting Standards)  Income Taxes  Property Plant and Equipment  Leases  Employee Benefits  Accounting for Government Grants and Disclosure of Government Assistance  The Effects of Change in Foreign Exchange Rates  Borrowing Costs  Related Party Disclosures  Consolidated and Separate Financial Statements Investment in Associates  Financial Instruments Presentation Earnings Per Share  Interim Financial Reporting  Impairment of Assets  Provisions, Contingent Liabilities and Contingent Assets  Intangible Assets  Business Combinations Non-Current Assets Held for Sale and Discontinued Operations  Financial Instruments : Disclosures 

Chapter 13OVERVIEW OF COST 

Concepts of Cost Key Definitions Costing  Cost Accounting  Cost Accountancy  Cost Units  Cost Centres  Cost Centres in a manufacturing concern  Cost Objects  Cost Drivers  Cost Control  Cost Reduction  Importance & Relevance of Cost Accounting Objectives of Cost & Management Accounting  Scope of Cost & Management Accounting  Limitations of Cost Accounting  Factors to be considered before Installation of a Cost Accounting System  Elements of Cost  Material Cost  Aspects of Material Control  Objectives of Material Control  Essentials of Material Control  Labour Cost  Classification of Labour Cost  Accounting and Control of Labour Cost  Time Recording  Time-Keeping  Time-Booking  Expenses  Direct Expenses  Accounting Treatment of Direct Expenses  Control of Direct Expenses  Indirect Expenses  Expenses excluded from costs  Notional Expenses  Accounting Treatment of Indirect Expenses  Overheads  Collection of Overheads  Classification of Overheads  Functional Analysis  Behavioural Analysis 

Chapter 14 COST ACCOUNTING RECORDS & COST AUDIT UNDER COMPANIES ACT, 2013 

Rule 1: Short Title and Commencement Rule 2: Definitions  Cost Record  Rule 3: Application of Cost Records  Companies Engaged in the Production of following Goods or providing following Services  Rule 4: Applicability for Cost Audit  Rule 5: Maintenance of Cost Records  Rule 6: Cost Audit  Purpose of Cost Audit  Social Purposes of Cost Audit  CRA-1: Forms in Which Cost Records Shall Be Maintained  CRA-2: Form of Intimation Of Appointment Of Cost Auditor By The Company To Central Government  CRA-3: Form of Cost Audit Report  Annexure to Cost Audit Report  CRA-4: Form For Filing Cost Audit Report With The Central Government 

Chapter 15 BUDGET, BUDGETING AND BUDGETARY CONTROL 

Budget  Essentials of Budget  Forecast and Budget  Budgeting  Budgetary Control  Objectives of Budgetary Control  Advantages of Budgetary Control  Limitations of Budgetary Control  Steps in Budgetary Control Preparation & Monitoring Of Various Types Of Budgets  Types of Budgets  Functional Budgets  The Final or Master Budget  Fixed Budgets  Flexible Budgets  Preparation of Flexible Budget  Control Ratios  Zero-Base Budgeting  Performance Budgeting  Budget Variance  Importance of Budget Variance Analysis  Limitations of Budget Variance Analysis 

Chapter 16 Ratio Analysis 

Financial Statement Analysis Objective of Financial Statement Analysis  Need For Financial Statement Analysis  Users of Financial Statements  Sources and Techniques of Financial Statement Analysis  Comparative Statements  Common Size Statement  Trend Analysis  Fund Flow Analysis  Cash Flow Analysis  Ratio Analysis  Objectives of Ratio Analysis  Advantages of Ratio Analysis  Limitations of Ratio Analysis  Classification of Ratios  Functional Classification  Financial Ratios  Short-Term Solvency Ratios/Liquidity Ratios 

Chapter 17 MANAGEMENT REPORTING (MANAGEMENT INFORMATION SYSTEMS) 

Importance of Reporting  Level of Management and Reporting  Meaning of Management Reporting  The Need for Management Reporting  Challenges in Management Reporting systems  Essential Components to Management Reporting  Developing a Successful Management Reporting Programme  General Principles of Report Presentation  Forms of Presentation of Information  Attributes of Information  Classification of reports  Forms of Reporting  Frequency of Reporting 

Chapter 18 DECISION MAKING TOOLS 

Marginal Costing Features of Marginal Costing  Formulas Used in Marginal Costing  Meaning of Contribution  Contribution and Profit: Distinction  Advantages of Marginal Costing  Limitations of Marginal Costing  Cost-Volume-Profit Analysis  Cost-Volume-Profit (CVP) Analysis Techniques of CVP Analysis  Cost Behaviour and CVP Analysis  Marginal Cost Equation  Contribution Margin Analysis  The Break Even Analysis  Profit-Volume Ratio  Significance of Profit-Volume (P/V) Ratio  Margin of Safety  Applications of CVP Analysis  Practical Applications of Marginal Costing  Key or Limiting Factor Analysis  Profit Planning  Selection of Profitable Product Mix  Make or Buy Decisions  Introduction of a New Product  Discontinuance to a Product or Closure of a Department  Accept or Reject Special Offer and Subcontracting  Planning of Activity Level  Market Expansion  Temporary Cessation of Operations  Absorption Costing  System of Profit Reporting  Stock Valuation  Income Determination under Marginal Costing and Absorption Costing  Format of Income Statement (Absorption Costing)  Absorption Costing and Marginal Costing: Distinction  Impact of Inflation on Holding of Large Inventories  Behavioural Considerations in Absorption Costing  Limiting or Key Factor  Transfer Pricing  Objectives of Transfer Pricing  Transfer Pricing Methods  Activity-Based Costing  Introduction  Meaning of Activity Based Costing (ABC)  Basics of ABC  Evolution of activity based costing system  Distinction between Traditional Absorption Costing and Activity Based Costing  Objectives of Activity Based Costing 

Chapter 19VALUATION, PRINCIPLES AND FRAMEWORK 

Areas where Valuation is Used Generally Acceptable Methodologies of Valuation  Conceptual framework of valuation Approaches of valuation  1. Asset Approach  2. Income or Earning Approach  Marginal Cost of Capital  3. Market based approach  a) Fair Market Value (FMV)  Indian Accounting Standard (Ind AS)  Procedures for Issuing Accounting Standards Ind AS for valuation  Ind AS 33- Earnings per share  Ind AS 32 Financial Instrument Presentation  What is Financial Instrument?  Scope  Presentations  Puttable Instruments Settlement with Entity’s Own Shares  Contingent Settlement Provisions  Interest, Dividends, Gains and Losses Offsetting a Financial Asset and a Financial Liability  Ind AS 113 – Fair Value Measurement 

Chapter 20 VALUATION OF SHARES, BUSINESS AND INTANGIBLE ASSETS 

Factors Affecting Valuation of Shares  Methods of valuation of shares  Net Asset Method The Net Asset Method may be written as follows  Earning Basis Method  Valuation based on Rate of Dividend  Valuation based on Rate of Earning  Fair value of shares  Valuation of preference shares Valuation of business  Three Business Valuation Method 

Chapter 21 ACCOUNTING FOR SHARE BASED PAYMENTS (IND AS 102) 

What Is Share Based Payment (SBP) Transaction & Arrangement ?  Example of Share-Based Payment Arrangements  Scope  Important Concepts of Accounting for Share-based payments  Grant Date  Date of Receipt of Goods and Services  Important Concepts of Accounting for Share-Based Payments  Timeline of A Share Option Award  Overview of Equity And Cash Settled – Measurement  Recognition Principle  Examples of impact of various conditions  Share-Based Payment Awards with a Cash Alternative  Modification, Cancellation or Settlement Comparison between Ind AS 102 and ICAI Guidance Note on ESOP 

Chapter 22METHODS OF VALUATION 

Methods of valuation  Discounted Cash Flow Model (DCF) Asset Approach  Earning-Based Model  Capitalization of Earning Method Price Earning (P/E) Ratio method  Measuring Cost of Equity  Capital Asset Pricing Model (CAPM)  Systematic Risk or Non-Diversifiable Risk  Unsystematic Risk or Diversifiable Risk  Assumptions of CAPM  Uses of CAPM  Limitations of CAPM  Current Validity of CAPM  An Indicator of Systematic Risk  Arbitrage Pricing Theory  Effect of Arbitrage on The Price  Arbitrage Pricing Theory Assumptions  Arbitrage Pricing Theory Benefits  Arbitrage Pricing Theory Limitations  Comparison Between the CAPM and the APT Economic Value Added  How to Calculate Economic Value Added (EVA)  What insight does EVA provide about financial performance of a business?  Corrective action to improve EVA  Advantages of Eva Analysis  Market Value Added  Shareholder Value Added (SVA) Benefits of Adopting SVA  Drawbacks of Adopting SVA  Equity Valuation Multiples Fair Market Value (FMV) 

 

Study Plan 

1. Make sure you fully grasp the CS study material. 

2. Begin by setting up a structured timetable. 

3. Establish achievable targets for yourself. 

4. Regularly assess your progress and performance weekly.  

For Detail Study Plan for CS Executive: Study Plan for CS Executive December 2024 

 

Some reference books 

  1. Financial Accounting – A R. Narayanaswamy 4th 2017 PHI Learning Private Management Perspective Limited 

  2. Financial Accounting for Ambrish Gupta 5e 2016 Pearson Management 


  3. Advanced Accounts M.C. Shukla, T.S. 19/e 2017 S. Chand & Company Ltd Grewal & S.C. Gupta 

  4. Company Accounts Dr. S N Maheshwari 5/e 2017 S. Chand & Company Ltd & Dr. Suneet K Maheshwari 

  5. Advanced Accountancy S.P. Jain & K. L. 21st 2017 Kalyani Publishers 

    Corporate Accounting Vol-II Narang 

  6. Advanced Accountancy S. N. Maheshwari & Vikas Publishing House 

    S. K. Maheshwari (Pvt.) Ltd 

  7. Fundamentals of Corporate J. R. Monga 2 Vol 2018 Mayoor Paperbacks 

    Accounting 

  8. Corporate Accounting Goel, Maheshwari International Publishers 

    Gupta 

  9. Cost & Management Ravi M. Kishore 6th Taxman 

    Accounting 

  10. Advanced Management Rajesh Makkar 2 Vol 

    Accounting 

  11. Students’ Guide to D S Rawat 32nd Taxman 

    Accounting Standards 


(Note: Students are advised to refer to the latest edition of the publication.) 

 

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