IPCC OLD – DIAMOND PLAN - SYLLABUS

1

Accounts

Section 1 Accounting Standards - 1,2,3,13

Final Accounts Of Company

Section 2 Accounting Standards - 7,9,10,14

Cash Flow Statements

Section 3 Internal Reconstruction

Average Due Date

Section 4 Amalgamation

Account Current

Section 5 Partnership Accounts

Accounting For Bonus Issue

Section 6 Profit Or Loss Pre & Post Incorporation

Hire Purchase

Section 7 FS For Not for Profit Organizations

Accounting In Computerized Environment

Section 8 Self-Balancing Ledgers

Investment Accounts

Section 9 Accounts From Incomplete Records

Insurance Company

IPCC OLD – DIAMOND PLAN - SYLLABUS

2

Law

Section 1 Indian Contract Act,1872

Principles Of Business Ethics

Section 2 Negotiable Instruments Act, 1881

Workplace Ethics

Section 3 Payment Of Bonus Act , 1965

Corporate Governance & CSR

Section 4 Employees Provident Fund Act

Environment & Ethics

Section 5 Payment Of Gratuity Act,1972

Ethics In Marketing & Consumer

Section 6 Companies Act - Preliminary

Communication Ethics

Section - 7 Companies Act - Prospectus

Essentials Of Communication

Section - 8 Companies Act - Share Capital

Ethics In Accounting & Finance

Section - 9 Companies Act - Meetings

Group Dynamics

Section - 10 Interpersonal Skills

Communicating Corporate Culture

Section - 11 Communication In Business Environment

Legal Deeds & Documents

IPCC OLD – DIAMOND PLAN - SYLLABUS

3

Costing & FM

Section - 1 Material

Labor

Section - 2 Overheads

Non Integrated Accounts

Section - 3 Job Costing & Batch Costing

Contract Costing

Section - 4 Operating Costing

Process & Operation Costing

Section - 5 Joint & By Products

Standard Costing

Section - 6 Marginal Costing

Basic Concepts

Section - 7 Budgets & Budgetary Control

Scope & Objectives Of FM

Section - 8 Time Value Of Money

Ratio Analysis

Section - 9 Funds Flow

Cost Of Capital

Section - 10 Capital Structure Decisions

Leverages

Section - 11 Source Of Finance

Capital Budgeting

Section - 12 Working Capital Management

Debtors Management

IPCC OLD – DIAMOND PLAN - SYLLABUS

4

Taxation

Section - 1 Basic Concepts

Income From Salaries

Section - 2 Residential Status

Income From House Property

Section - 3 Income Which Do Not Part Of Income

Income From PGBP

Section - 4 Income From Capital Gains

Clubbing Of Income

Section - 5 Income From Other Sources

Set Off & Carry Forward

Section - 6 Deductions

Advanced Tax & TDS

Section - 7 Total Income

Filing Of Returns Of Income

Section - 8 GST In India - AN Introduction

Supply Under GST

Section - 9 Charge Of GST

Exemptions From GST

Section - 10 Time & Value Of Supply

Input Tax Credit

Section - 11 Registration

Tax Invoice, Credit & Debit Notes

Section - 12 Payment Of Tax

Returns

IPCC OLD – DIAMOND PLAN - SYLLABUS

5

Advanced Accounts

Section - 1 Frame Work

AS - 4,5,11,12,19

Section - 2 AS - 16,20,26,29

Underwriting Of Shares & Debentures

Section - 3 ESOP & Buy Back

Amalgamation & Reconstruction

Section - 4 Redemption Of Debentures

Departmental Accounts

Section - 5 Insurance Companies

Banking Companies

Section - 6 Advance Issues In Partnership Accounts

Section - 7 Liquidation Of Companies

Branch Accounts

Auditing

Section - 1 Nature Of Auditing

Basic Concepts

Section - 2 Preparation For an Audit

Vouching Control

Section - 3 Internal Control

Verification Of Assets & Liabilities

Section - 4 Company Audit - 1

Company Audit - 2

Section - 5 Special Audit

Standards

IPCC OLD – DIAMOND PLAN - SYLLABUS

6

IT & SM

Section - 1 Business Process Management & IT

BPA through Application Software

Section - 2 Business Information System

Information Systems & IT Fundamentals

Section - 3 Telecommunications & Networks

Reaching Strategic Edge

Section - 4 Business Environment

Business Policy & Strategic Management

Section - 5 Strategic Analysis

Strategic Planning

Section - 6 Formulation Of Functional Strategy

Strategy Implementation & Control

- Each Subject Will have 2 Mock Exams

- Mock Exams will be Activated From 1st APRIL.