CS Executive

This course helps you to excel in Strategic Management in examinations

Course Duration

12 months

Course Description

If you are searching for CS Executive Syllabus that means you have either passed CS Foundation level exams or completed with your graduation and now preparing CS Executive exams. Fortunately, you are at the right place to find answers to all your queries.

GKCPL has been the prime destination for all the queries and information regarding Company Secretary Exams. GKCPL takes pride in serving students with big dreams about their careers.

CS Executive Syllabus  – MODULE 1

CS Executive Syllabus – MODULE 2

Detailed Syllabus for CS Executive Programme (New Course)

PAPER 1: JURISPRUDENCE, INTERPRETATION & GENERAL LAWS (100 MARKS)

  • Sources of Law
  • Constitution of India
  • Interpretation of Statutes
  • General Clauses Act, 1897
  • Administrative Laws
  • Law of Torts
  • Limitation Act, 1963
  • Civil Procedure Code, 1908
  • Indian Penal Code, 1860
  • Criminal Procedure Code, 1973
  • Indian Evidence Act, 1872
  • Special Courts, Tribunals under Companies Act & Other Legislations
  • Arbitration and Conciliation Act, 1996
  • Indian Stamp Act, 1899
  • Registration Act, 1908
  • Right to Information Act, 2005
  • Information Technology Act, 2000

PAPER 2: COMPANY LAW (100 MARKS)

Part I: Company Law, Principles &Concepts (50 Marks)

  • Introduction to Company Law
  • Shares and Share Capital
  • Members and Shareholders
  • Debt Instruments
  • Charges
  • Distribution of Profits
  • Corporate Social Responsibility
  • Accounts, Audit and Auditors
  • Transparency and Disclosures
  • An overview of Inter-Corporate Loans, Investments, Guarantees and Security, Related Party Transactions.
  • Registers and Records
  • An overview of Corporate Reorganization
  • Introduction to MCA 21 and filing in XBRL.
  • Global Trends and Developments in Company Law

Part II: Company Administration and Meetings – Law and Practices (40 Marks)

  • Board Constitution and its Powers
  • Directors
  • Key Managerial Personnel (KMP’s) and their Remuneration
  • Meetings of Board and its Committees
  • General Meetings
  • Virtual Meetings

Part III: Company Secretary as a Profession (10 Marks)

  • Legal framework governing Company Secretaries
  • Secretarial Standards Board
  • Mega Firms

PAPER 3: SETTING UP BUSINESS ENTITIES AND CLOSURE (100 MARKS)

Part A: Setting up of Business (40 Marks)

  • Choice of Business Organization
  • Company
  • Charter documents of Companies
  • Legal status of Registered Companies
  • Limited Liability Partnership
  • Other forms of business organizations
  • Institutions Not For Profit &NGOs
  • Financial Services Organization
  • Start-ups
  • Joint Ventures; Special Purpose Vehicles
  • Setting up of Business outside India
  • Conversion of existing business entity

Part B: Registration; Licenses & Compliances (35 Marks)

  • Various Initial Registrations and Licenses
  • Maintenance of Registers and Records
  • Identifying laws applicable to various Industries and their initial compliances
  • Intellectual Property laws (Provisions applicable for setting up of business)
  • Compliances under Labour Laws (Provisions applicable for setting up of business)
  • Compliances relating to Environmental laws (Provisions applicable for setting up of business)

Part C : Insolvency; Winding up& Closure of Business (25 Marks)

  • Dormant Company
  • Strike off and restoration of name of the company and LLP
  • Insolvency Resolution process; Liquidation and Winding-up

PAPER 4: TAX LAWS (100 MARKS)

Part I: Direct Taxes (50 marks)

  • Direct Taxes at a Glance
  • Basic concepts of Income Tax
  • Incomes which do not form part of Total Income
  • Computation of Income under Various Heads
  • Clubbing provisions and Set Off and / or Carry Forward of Losses
  • Deductions from Gross Total Income & Rebate and Relief
  • Computation of Total Income and Tax Liability of various entities
  • Classification and Tax Incidence on Companies
  • Procedural Compliance
  • Assessment, Appeals &Revision

Part II: Indirect Taxes (50 marks)

  • Concept of Indirect Taxes at a glance
  • Basics of Goods and Services Tax , GST
  • Concept of Time, Value & Place of Taxable Supply
  • Input Tax Credit & Computation of GST Liability
  • Procedural Compliance under GST
  • Basic overview on Integrated Goods and Service Tax (IGST), Union Territory Goods and Service tax (UTGST), and GST Compensation to States.
  • Overview of Customs Act

PAPER 5: CORPORATE AND MANAGEMENT ACCOUNTING (100 MARKS)

Part I: Corporate Accounting (60 marks)

  • Introduction to Financial Accounting
  • Introduction to Corporate Accounting
  • Accounting for Share Capital
  • Accounting for Debentures
  • Related Aspects of Company Accounts
  • Financial Statements Interpretation
  • Consolidation of Accounts as per Companies Act, 2013
  • Corporate Financial Reporting
  • Cash Flow Statements
  • Accounting Standards (AS)
  • National and International Accounting Authorities
  • Adoption, Convergence and Interpretation of International Financial Reporting Standards (IFRS) and Accounting Standards in India

Part II: Management Accounting and Valuation (40 marks)

  • An Overview of Cost
  • Cost Accounting Records & Cost Audit under Companies Act, 2013
  • Budget, Budgeting and Budgetary Control
  • Ratio Analysis
  • Management Reporting (Management Information Systems)
  • Decision Making Tools
  • Valuation Principles & Framework
  • Valuation of Shares, Business and Intangible Assets
  • Accounting for Share based payments (IndAS 102)
  • Business and Intangible Assets
  • Methods of Valuation

PAPER 6: SECURITIES LAWS AND CAPITAL MARKETS (100 MARKS)

Part I: Securities Laws (70 Marks)

  • Securities Contracts (Regulations) Act 1956
  • Securities and Exchange Board of India Act, 1992
  • Depositories Act, 1996
  • An Overview of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009.
  • An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
  • An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.
  • SEBI (Buyback of Securities) Regulations, 1998
  • SEBI (Delisting of Equity Shares) Regulations, 2009
  • An Overview of SEBI (Share Based Employee Benefits) Regulations, 2014.
  • An Overview of SEBI (Issue of Sweat Equity) Regulations, 2002.
  • SEBI (Prohibition of Insider Trading) Regulations, 2015
  • Mutual Funds
  • Collective Investment Schemes
  • SEBI (Ombudsman) Regulations, 2003

Part II: Capital Market & Intermediaries (30 Marks)

  • Structure of Capital Market
  • Securities Market Intermediaries

PAPER 7: ECONOMIC, BUSINESS AND COMMERCIAL LAWS (100 MARKS)

Part I: Foreign Exchange Management &NBFCs (40 Marks)

  • Reserve Bank of India Act, 1934
  • Foreign Exchange Management Act, 1999
  • Foreign Exchange Transactions & Compliances
  • Foreign Contribution (Regulation) Act, 2010
  • Foreign Direct Investments – Regulations & FDI Policy
  • Overseas Direct Investment: ODI Policy, foreign currency remittances
  • Liberalized Remittance Scheme
  • External Commercial Borrowings (ECB)
  • Foreign Trade Policy & Procedure
  • Non Banking Finance Companies(NBFCs)
  • Special Economic Zones Act, 2005

Part II: Competition Law (25 Marks)

  • Competition Act, 2002

Part III: Business & Commercial Laws (35 Marks)

  • Consumer Protection Act, 1986
  • Essential Commodities Act, 1955
  • Legal Metrology Act, 2009
  • Transfer of Property Act, 1882
  • Real Estate (Regulation and Development) Act, 2016
  • Benami Transaction Prohibitions (Act)
  • Prevention of Money Laundering
  • Indian Contracts Act, 1872
  • Specific Relief Act, 1963
  • Sale of Goods Act, 1930
  • Partnership Act, 1932
  • Negotiable Instrument Act, 1881

PAPER 8: FINANCIAL AND STRATEGIC MANAGEMENT (100 MARKS)

Part I: Financial Management (60 marks)

  • Nature and Scope of Financial Management
  • Capital Budgeting
  • Capital Structure
  • Sources of raising long-term finance and Cost of Capital
  • Project Finance
  • Dividend Policy
  • Working Capital
  • Security Analysis
  • Portfolio Management

Part II: Strategic Management (40 Marks)

  • Introduction to Management
  • Introduction to Strategic Management
  • Business Policy and Formulation of Functional Strategy
  • Strategic Analysis and Planning
  • Strategic Implementation and Control
  • Analysing Strategic Edge

Old Syllabus

You can also download the PDF Version of CS Executive Syllabus from the official ICSI Website.

The detailed contents for each of the seven papers of the Executive Programme as approved by the Council are as under:

CS Executive Old Subjects – MODULE 1

CS Executive Old Subjects – MODULE 2