Unit 1: Share Capital and Issue of Shares
Ch 1: Introduction to Company Accounts — Types of Companies, Share Capital Terminology
Ch 2: Issue of Shares — Public Issue, Private Placement, Rights Issue, Bonus Issue
Ch 3: Accounting for Issue of Shares — Journal Entries, Calls-in-Arrear, Calls-in-Advance
Ch 4: Forfeiture and Reissue of Shares — Accounting Treatment, Reissue at Discount/Premium
Ch 5: Issue of Preference Shares — Types, Accounting Treatment

Unit 2: Debentures
Ch 6: Issue of Debentures — Journal Entries, Treatment of Discount/Loss on Issue
Ch 7: Redemption of Debentures — Methods (Lump Sum, Draw, Purchase in Open Market), Sinking Fund

Unit 3: Company Final Accounts
Ch 8: Preparation of Company Final Accounts — Profit & Loss Account, Balance Sheet as per Schedule III
Ch 9: Managerial Remuneration — Computation, Provisions
Ch 10: Profit Prior to Incorporation — Computation, Treatment

Unit 4: Amalgamation, Absorption, and Reconstruction
Ch 11: Amalgamation — As per AS-14, Nature of Amalgamation, Purchase Consideration, Journal Entries
Ch 12: Absorption and External Reconstruction
Ch 13: Internal Reconstruction — Capital Reduction, Accounting Treatment

Unit 5: Holding Company Accounts
Ch 14: Consolidated Financial Statements — As per AS-21
Ch 15: Preparation of Consolidated Balance Sheet — Minority Interest, Cost of Control, Capital Reserve

Unit 6: Liquidation of Companies
Ch 16: Liquidation — Statement of Affairs, Liquidator's Final Statement of Account, Preferential Creditors

Unit 7: Accounting Standards (Relevant)
Ch 17: AS-1 to AS-32 relevant for Corporate Accounting

Unit 1: Basic Concepts and Definitions
Ch 1: Basic Concepts — Assessment Year, Previous Year, Assessee, Person, Income, Gross Total Income
Ch 2: Important Definitions — Section 2 definitions
Ch 3: Residential Status — Rules, Determination, Scope of Total Income

Unit 2: Exempt Income
Ch 4: Exempt Income under Section 10 — Agricultural Income, Other Exemptions

Unit 3: Heads of Income — Salary
Ch 5: Income from Salary — Definitions, Allowances, Perquisites, Retirement Benefits, Provident Fund, Gratuity, Pension, Leave Enactment
Ch 6: Deductions from Salary — Entertainment Allowance, Professional Tax

Unit 4: Heads of Income — House Property
Ch 7: Income from House Property — Annual Value, Deductions, Self-Occupied Property, Deemed Let-Out

Unit 5: Heads of Income — Business/Profession
Ch 8: Income from Business/Profession — Computation, Depreciation, Disallowances
Ch 9: Presumptive Taxation — Sections 44AD, 44ADA, 44AE

Unit 6: Heads of Income — Capital Gains
Ch 10: Capital Gains — Capital Asset, Transfer, Short-term/Long-term, Computation, Exemptions (Section 54, 54B, 54EC, etc.)

Unit 7: Heads of Income — Other Sources
Ch 11: Income from Other Sources — Incomes covered, Deductions

Unit 8: Clubbing and Set-off
Ch 12: Clubbing of Income — Sections 60-65
Ch 13: Set-off and Carry Forward of Losses — Inter-source, Inter-head, Carry Forward Rules

Unit 9: Deductions and Total Income
Ch 14: Deductions under Chapter VIA — Sections 80C to 80U
Ch 15: Computation of Total Income and Tax Liability

Unit 10: TDS and Advance Tax
Ch 16: Tax Deduction at Source (TDS) — Provisions, Rates, Due Dates
Ch 17: Advance Tax — Payment, Interest

Unit 11: Return and Assessment
Ch 18: Return of Income — Filing, Types, Due Dates
Ch 19: Assessment — Types (Summary, Regular, Reassessment)

Unit 1: Introduction and Concepts
Ch 1: Cost Accounting — Meaning, Objectives, Importance, Scope
Ch 2: Cost Concepts and Classification — By Element, Function, Behaviour, Controllability
Ch 3: Cost Sheet and Statement of Cost — Preparation, Tenders, Quotations

Unit 2: Material Cost
Ch 4: Material Cost — Purchase, Storage, Issue, Pricing Methods (FIFO, LIFO, Weighted Average, etc.)
Ch 5: Inventory Valuation — As per AS-2, Treatment of Stock
Ch 6: Economic Order Quantity (EOQ) — Formula, Application
Ch 7: Stock Levels — Minimum, Maximum, Reorder, Danger Levels

Unit 3: Labour Cost
Ch 8: Labour Cost — Direct and Indirect, Remuneration Systems (Time Rate, Piece Rate, Incentive Systems)
Ch 9: Labour Turnover — Causes, Measurement
Ch 10: Overheads — Classification, Allocation, Apportionment, Absorption

Unit 4: Overheads
Ch 11: Overhead Allocation and Apportionment — Primary and Secondary Distribution
Ch 12: Overhead Absorption — Methods, Treatment of Under/Over Absorption

Unit 5: Methods of Costing
Ch 13: Job and Batch Costing
Ch 14: Contract Costing — Progress Payments, Costing of Work-in-Progress
Ch 15: Process Costing — Normal and Abnormal Loss, Equivalent Production
Ch 16: Operating Costing — Transport, Hotel, Hospital
Ch 17: Service Costing

Unit 6: Marginal Costing
Ch 18: Marginal Costing — Concept, Absorption vs Marginal Costing
Ch 19: Cost-Volume-Profit Analysis — P/V Ratio, Break-Even Point, Margin of Safety

Unit 7: Standard Costing and Variance Analysis
Ch 20: Standard Costing — Concept, Setting Standards
Ch 21: Variance Analysis — Material, Labour, Overhead Variances

Unit 8: Budgetary Control
Ch 22: Budgetary Control — Concept, Types of Budgets, Flexible Budget

Unit 1: Introduction to Auditing
Ch 1: Auditing — Meaning, Definition, Objectives, Scope
Ch 2: Types of Audit — Statutory, Internal, Cost, Tax, Management, Social
Ch 3: Principles of Auditing — Independence, Materiality, True and Fair View

Unit 2: Audit Planning and Procedures
Ch 4: Audit Programme — Preparation, Advantages, Disadvantages
Ch 5: Audit Planning — Engagement Letter, Audit Note Book, Working Papers
Ch 6: Internal Control, Internal Check, Internal Audit — Definitions, Differences

Unit 3: Vouching and Verification
Ch 7: Vouching — Meaning, Objectives, Vouching of Cash and Trading Transactions
Ch 8: Verification of Assets and Liabilities — Meaning, Methods
Ch 9: Valuation of Assets — Principles and Methods
Ch 10: Audit Evidence — Types, Methods of Collecting Evidence, Documentation

Unit 4: Company Audit
Ch 11: Appointment of Auditor — Qualification, Disqualification, Appointment, Removal
Ch 12: Rights, Duties, and Liabilities of Auditor — Professional Ethics
Ch 13: Audit Report — Types (Unqualified, Qualified, Adverse, Disclaimer)

Unit 5: Special Audits
Ch 14: Audit of Government Companies
Ch 15: Audit of Charitable Institutions
Ch 16: Cost Audit — Meaning, Scope

Unit 1: Introduction and Financial Statement Analysis
Ch 1: Management Accounting — Meaning, Scope, Objectives, Functions
Ch 2: Financial Statement Analysis — Comparative Statements, Common-Size Statements, Trend Analysis

Unit 2: Ratio Analysis
Ch 3: Ratio Analysis — Liquidity, Solvency, Profitability, Activity Ratios, Interpretation, Limitations

Unit 3: Funds Flow and Cash Flow
Ch 4: Funds Flow Statement — Meaning, Preparation, Working Capital Changes
Ch 5: Cash Flow Statement — As per AS-3, Direct and Indirect Method, Analysis

Unit 4: Budgetary Control
Ch 6: Budgetary Control — Concept, Preparation of Various Budgets
Ch 7: Zero-Base Budgeting — Meaning, Advantages

Unit 5: Marginal Costing and Decision Making
Ch 8: Marginal Costing — Concept, Features, Decision-Making Applications
Ch 9: CVP Analysis — P/V Ratio, BEP, MOS, Key Factor
Ch 10: Relevant Costing — Concept, Applications (Make or Buy, Shut Down, Acceptance of Special Orders)

Unit 6: Responsibility Accounting
Ch 11: Responsibility Accounting — Concept, Cost Centres, Profit Centres, Investment Centres
Ch 12: Transfer Pricing — Methods, Theory

Unit 1: Advanced Process Costing
Ch 1: Process Costing — Joint Products, By-Products, Co-Products
Ch 2: Equivalent Production — Concept and Methods
Ch 3: Inter-Process Profits — Treatment, Transfer Pricing

Unit 2: Advanced Contract Costing
Ch 4: Contract Costing — Escalation Clause, Cost-Plus Contract, Contract Account

Unit 3: Operating Costing
Ch 5: Operating Costing — Transport, Hotel, Hospital, Electricity Companies

Unit 4: Activity-Based Costing
Ch 6: Activity-Based Costing — Concept, Steps, Advantages, Limitations
Ch 7: Activity-Based Management — Concept, Applications

Unit 5: Standard Costing
Ch 8: Standard Costing — Material, Labour, Overhead Variances
Ch 9: Sales Variances — Calculation and Analysis

Unit 6: Budgetary Control (Advanced)
Ch 10: Flexible Budget — Preparation, Applications
Ch 11: Cash Budget — Preparation, Importance

Unit 7: Decision Making (Advanced)
Ch 12: Decision Making — Make or Buy, Shut-Down, Continue vs Discontinue
Ch 13: Pricing Decisions — Under Marginal and Absorption Costing

Unit 1: Cost Audit
Ch 1: Cost Audit — Meaning, Definitions, Objectives, Scope
Ch 2: Cost Auditor — Appointment, Rights, Duties, Liabilities
Ch 3: Cost Records — Maintenance, Rules, Classification
Ch 4: Cost Audit Report — Contents, Submission, Format

Unit 2: Management Audit
Ch 5: Management Audit — Meaning, Objectives, Scope
Ch 6: Operational Audit — Meaning, Objectives, Scope
Ch 7: Performance Audit — Meaning, Objectives, Efficiency, Effectiveness
Ch 8: Social Audit — Meaning, Objectives

Unit 3: Internal Control and Evaluation
Ch 9: Internal Control — Evaluation, Reporting
Ch 10: Performance Evaluation — Techniques and Methods

Unit 1: Computer Fundamentals
Ch 1: Computer Fundamentals — Hardware, Software, Types
Ch 2: Operating Systems — Types, Functions
Ch 3: Data Storage — Primary and Secondary Memory

Unit 2: Accounting Information System
Ch 4: Accounting Information System — Concept, Importance
Ch 5: Computerized Accounting — Features, Advantages, Limitations
Ch 6: Accounting Software — Types, Features

Unit 3: MS Excel for Accounting
Ch 7: MS Excel — Basic Functions (SUM, IF, VLOOKUP, etc.)
Ch 8: Excel in Accounting — Trial Balance, Financial Statements, Charts

Unit 4: Database and Networking
Ch 9: Database Basics — DBMS, RDBMS, Structured Query Language (SQL)
Ch 10: Networking — Types, Internet, Security Basics

Unit 5: Digital Accounting and Security
Ch 11: Digital Accounting — E-Transactions, Online Accounting
Ch 12: Data Security — Backup, Recovery, Cyber Security in Accounting

Unit 6: Accounting Software Concepts
Ch 13: Tally/ERP — Journal, Ledger, Trial Balance, Financial Statements
Ch 14: GST in Computerized Accounting
Ch 15: Payroll and Taxation Software

Unit 1: Income Tax Law
Ch 1: Income Tax — Basic Concepts, Definitions (covered in Subject 2, but focus on practical application)
Ch 2: Tax Compliance — Filing, Payment, E-filing
Ch 3: TDS/TCS — Provisions, Rates, Compliance, Due Dates
Ch 4: Advance Tax — Payment Schedule, Interest

Unit 2: Assessment and Returns
Ch 5: Return of Income — Types, Due Dates, Revision
Ch 6: Assessment — Procedure, Types (Self, Regular, Reassessment, Best Judgment)
Ch 7: E-Assessment — Procedure

Unit 3: Goods and Services Tax (GST)
Ch 8: GST — Introduction, Background, Framework
Ch 9: GST Registration — Compulsory and Voluntary, Threshold, Procedure
Ch 10: Supply under GST — Meaning, Scope, Composite Supply, Mixed Supply

Unit 4: GST — Time and Place of Supply
Ch 11: Time of Supply — Goods and Services, Continuous Supply
Ch 12: Place of Supply — Goods and Services, Import/Export

Unit 5: GST — Valuation and ITC
Ch 13: Valuation under GST — Transaction Value, Methods
Ch 14: Input Tax Credit (ITC) — Eligibility, Conditions, Restrictions
Ch 15: Output Tax — Calculation, Payment

Unit 6: GST Returns and Accounting
Ch 16: GST Returns — Types, Due Dates, Filing Procedure
Ch 17: GST Accounting — Journal Entries, Treatment

Unit 1: Partnership Accounts
Ch 1: Partnership — Basics, Partnership Deed
Ch 2: Admission of Partner — Revaluation, Treatment of Goodwill, Capital Adjustment
Ch 3: Retirement and Death of Partner — Treatment of Goodwill, Revaluation, Settlement
Ch 4: Dissolution of Partnership Firm — Accounting Treatment, Piecemeal Distribution
Ch 5: Amalgamation of Firms — Concept, Accounting

Unit 2: Branch Accounts
Ch 6: Branch Accounts — Dependent Branch, Independent Branch, Debtors Method, Stock and Debtors Method
Ch 7: Foreign Branch — Concept, Treatment

Unit 3: Departmental Accounts
Ch 8: Departmental Accounts — Allocation of Expenses, Inter-Departmental Transfers

Unit 4: Consignment and Joint Venture
Ch 9: Consignment Accounts — Meaning, Journal Entries, Valuation, Commission
Ch 10: Joint Venture Accounts — Separate Set of Books, Memorandum Joint Venture

Unit 5: Hire Purchase and Instalment System
Ch 11: Hire Purchase Accounts — Concept, Interest Calculation, Default
Ch 12: Instalment System — Concept and Accounting

Unit 6: Royalty Accounts
Ch 13: Royalty Accounts — Minimum Rent, Short Workings, Recoupment

Unit 7: Insurance Claims
Ch 14: Insurance Claims — Fire, Loss of Stock, Claim for Loss of Profit

Unit 8: Special Transactions
Ch 15: Investment Accounts — Concept, Profit/Loss on Sale
Ch 16: Bank Reconciliation Statement — Concept, Preparation