CA Inter Online Classes in India

Objective- to acquire the ability to apply specific accounting standards and legislations to different transactions and events and in preparation and presentation of financial statements of various business entities.

• Chapter 1: Introduction to Accounting Standards
• Chapter 2: Framework for Preparation and Presentation of Financial Statements
• Chapter 3: Applicability of Accounting Standards
• Chapter 4: Presentation & Disclosures Based Accounting Standards
• Chapter 5: Assets Based Accounting Standards
• Chapter 6: Liabilities Based Accounting Standards
• Chapter 7: Accounting Standards Based on Items Impacting Financial Statement
• Chapter 8: Revenue Based Accounting Standards
• Chapter 9: Other Accounting Standards
• Chapter 10: Accounting Standards for Consolidated Financial Statement
• Chapter 11: Financial Statements of Companies
• Chapter 12: Buyback of Securities
• Chapter 13: Amalgamation of Companies
• Chapter 14: Accounting for Reconstruction of Companies
• Chapter 15: Accounting for Branches including Foreign Branches

Objective- To develop an understanding of the legal provisions and acquire the ability to analyse and apply the laws in practical situations.

PART I – COMPANY LAW AND LIMITED LIABILITY PARTNERSHIP LAW

• Chapter 1: Preliminary
• Chapter 2: Incorporation of Company and Matters Incidental Thereto
• Chapter 3: Prospectus and Allotment of Securities
• Chapter 4: Share Capital and Debentures
• Chapter 5: Acceptance of Deposits by Companies
• Chapter 6: Registration of Charges
• Chapter 7: Management & Administration
• Chapter 8: Declaration and Payment of Dividend
• Chapter 9: Accounts of Companies
• Chapter 10: Audit and Auditors
• Chapter 11: Companies Incorporated Outside India
• Chapter 12: The Limited Liability Partnership Act, 2008

PART I – COMPANY LAW AND LIMITED LIABILITY PARTNERSHIP LAW

• Chapter 1: The General Clauses Act, 1897
• Chapter 2: Interpretation of Statutes
• Chapter 3: The Foreign Exchange Management Act, 1999

This paper is further divided into 2 sections- Income tax and Goods and services tax.

Objective- To develop an understanding of the provisions of income-tax law and GST Law whereas to acquire the ability to apply such provisions to solve problems and address application oriented issues.

Section A: Income-tax Law

• Chapter 1: Basic Concepts
• Chapter 2: Residence and Scope of Total Income
• Chapter 3: Heads of Income
• Chapter 4: Income of Other Persons included in Assessee’s Total Income
• Chapter 5: Aggregation of Income, Set-Off and Carry Forward of Losses
• Chapter 6: Deductions from Gross Total Income
• Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source
• Chapter 8: Provisions for filing Return of Income and Self Assessment
• Chapter 9: Income Tax Liability – Computation and Optimisation

Section B: Goods and Services Tax

• Chapter 1: GST in India – An Introduction
• Chapter 2: Supply under GST
• Chapter 3: Charge of GST
• Chapter 4: Place of Supply
• Chapter 5: Exemptions from GST
• Chapter 6: Time of Supply
• Chapter 7: Value of Supply
• Chapter 8: Input Tax Credit
• Chapter 9: Registration
• Chapter 10: Tax Invoice; Credit and Debit Notes
• Chapter 11: Accounts and Records
• Chapter 12: E-Way Bill
• Chapter 13: Payment of Tax
• Chapter 14: Tax Deduction at Source and Collection of Tax at Source
• Chapter 15: Returns

Objective- To develop an understanding of the basic concepts and applications to establish the cost associated with the production of products and provision of services and apply the same to determine prices and to develop an understanding of cost accounting statements.

• Chapter 1: Introduction to Cost and Management Accounting
• Chapter 2: Material Cost
• Chapter 3: Employee Cost and Direct Expenses
• Chapter 4: Overheads – Absorption Costing Method
• Chapter 5: Activity Based Costing
• Chapter 6: Cost Sheet
• Chapter 7: Cost Accounting Systems
• Chapter 8: Unit & Batch Costing
• Chapter 9: Job Costing
• Chapter 10: Process & Operation Costing
• Chapter 11: Joint Products and By Products
• Chapter 12: Service Costing
• Chapter 13: Standard Costing
• Chapter 14: Marginal Costing
• Chapter 15: Budgets and Budgetary Control

Objective- To develop an understanding of the concepts in auditing and of the generally accepted auditing procedures, techniques and skills and acquire the ability to apply the same in audit and attestation engagements.

• Chapter 1: Nature, Objective and Scope of Audit
• Chapter 2: Audit Strategy, Audit Planning and Audit Programme
• Chapter 3: Risk Assessment and Internal Control
• Chapter 4: Audit Evidence
• Chapter 5: Audit of Items of Financial Statements
• Chapter 6: Audit Documentation
• Chapter 7: Completion and Review
• Chapter 8: Audit Report
• Chapter 9: Special Features of Audit of Different Type of Entities
• Chapter 10: Audit of Banks
• Chapter 11: Ethics and Terms of Audit Engagements

This paper is further divided into 2 sections- Financial management and strategic management.
Objective- To develop an understanding of various aspects of Financial Management and acquire the ability to apply such knowledge in decision-making, to understand various finance functions like financing decision, investment decision, dividend decisions and to develop an understanding of strategic management concepts and techniques and acquire the ability to apply the same in business situations.

Section A: Financial Management

• Chapter 1: Scope and Objectives of Financial Management
• Chapter 2: Types of Financing
• Chapter 3: Financial Analysis and Planning – Ratio Analysis
• Chapter 4: Cost of Capital
• Chapter 5: Financing Decisions – Capital Structure
• Chapter 6: Financing Decisions – Leverages
• Chapter 7: Investment Decisions
• Chapter 8: Dividend Decision
• Chapter 9: Management of Working Capital

Section B: Strategic Management

• Chapter 1: Introduction to Strategic Management
• Chapter 2: Strategic Analysis: External Environment
• Chapter 3: Strategic Analysis: Internal Environment
• Chapter 4: Strategic Choices
• Chapter 5: Strategy Implementation and Evaluation