ICSI has given subject wise specific guidance to CS Executive students who are going to write CS Executive exam in June 2017. Read below !!
Capital Markets and Securities Law:
The CS Executive Capital Market and Securities laws subject Capital Market and Securities Laws is a very important subject of the CS Course. The Company Secretaries are recognized under various securities Laws such as Securities Contracts (Regulation) Act, 1956, Depositories Act, 1996,Regulations and guidelines issued by SEBI under the SEBI Act, 1992 and the Listing Agreement of the Stock Exchanges for Equity, Debt, IDRs & SME Listing. SEBI has also authorized Practicing Company Secretaries to undertake internal audit of various capital market intermediaries and issue of quarterly certificate with respect to reconciliation of share capital audit.
Company Acounts and Auditing Practices:
‘Company Accounts and Auditing Practices’ is very important for the students. In the course of his work, a Company Secretary is expected to have the working knowledge of Company Accounts. He should also have the working knowledge of auditing concepts such as verification, vouching, and internal control. Moreover this will help a company secretary in carrying out his duties in a more professionalized manner. Moreover the entire paper has been discussed in fifteen study lessons. In starting nine study lessons we have discussed about the Share Capital, Debentures, Final Accounts of Companies, Corporate Restructuring, Consolidation of Accounts, Valuation of Shares and Intangible Assets, Liquidation of Company, Corporate Financial Reporting and Accounting Standards. At last six lessons, we have discussed about Auditing Concepts, types of Company Audit, Internal Control and its Review, Audit engagement and documentation.
Cost and Management Accounting:
‘Cost and Management Accounting’ is very important and useful for optimum utilisation of existing resources. These are branches of accounting and had been developed due to limitations of financial accounting. However it is an indispensable discipline for corporate management, as the information collected and presented to management based on cost and management accounting techniques helps management to solve not only specific problems but also guides them in decision making. Keeping in view the importance of this subject, various topics on Cost and Management Accounting have been prescribed in the syllabus of CS Executive Programme. The objective of acquainting the students with the basic concepts used in cost accounting and management accounting having a bearing on managerial decision-making.
Check Out – Updates for Cost & Management Accounting
Economic and Commercial Laws:
The emerging economic environment involves rapid technological changes, response in terms of change in methods, trade and services, globalisation of economy, liberalisation of trade and industry, emphasis on international competitiveness and bringing the existing laws in tune with the future market needs. The Government has also initiated legislative reforms in the area of economic and commercial laws. This paper develops to provide an understanding and to acquire knowledge of certain economic and commercial legislations which have direct bearing on the functioning of companies.
Check Out – Supplement for Economic & Commercial Laws
Industrial, Labour and General Laws:
This CS Executive Industrial labour and General Laws paper is held in the Optical Mark Recognition (OMR) format. Students are required to answer multiple choice questions on OMR sheets by darkening the appropriate choice.However one mark is awarded for each correct answer. There is no negative mark for incorrect answers.
Check Out – Supplement for Industrial, Labour & General Laws
In view of increasing emphasis on adherence to norms of good corporate governance, Company Law assumes an added importance in the corporate legislative milieu. It deals with structure, management, administration and conduct of affairs of Companies. A thorough study of various provisions of the Companies Act is a must for becoming a competent. The study material is published to impart thorough knowledge to students preparing fo Company Law paper of CS Executive Programme.
Check Out – Supplement for Company Law
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