CA Inter 1st Group

MODULE I

• 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

MODULE II

• CHAPTER 5: Assets Based Accounting Standards
• CHAPTER 6: Liabilities based Accounting Standards
• CHAPTER 7: Accounting Standards based on items impacting Financial Statements
• CHAPTER 8: Revenue based Accounting Standards
• CHAPTER 9: Other Accounting Standards
• CHAPTER 10: Accounting Standards for Consolidated Financial Statements

MODULE III

• CHAPTER 11: Financial Statements of Companies
• CHAPTER 12: Buy back of Securities
• CHAPTER 13: Amalgamation of companies
• CHAPTER 14: Accounting for Reconstruction of companies
• CHAPTER 15: Accounting for Branches including foreign branches

CONTENTS

MODULE 1

• 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

MODULE 2

• CHAPTER-7: Management and Administration
• CHAPTER-8: Declaration and Payment of Dividend
• CHAPTER-9: Accounts of Companies
• CHAPTER-10: Audit and Auditors
• CHAPTER-11: Companies Incorporated Outside India

MODULE 3

• CHAPTER-12: The Limited Liability Partnership Act, 2008

Other Laws

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

MODULE – 1

• Chapter 1: Basic Concepts
• Chapter 2: Residence and Scope of Total Income
• Chapter 3: Heads of Income

MODULE – 2

• 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

MODULE 1

• Initial Pages
• 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

MODULE 2

• Initial Pages
• 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