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CS Foundation

new gif NEW BACTHES OF CMA FOUNDATION, INTERMEDIATE & FINAL STARTED GET ADMISSION NOW!

CS Foundation Course

The following are the subjects in different stages of cs course. see the best CS foundation coaching in jaipur course subjects below

  • Business Environment & Entrepreneurship
  • Business Management, Ethics, and Communication
  • Business Economics
  • Fundamentals of Accounting and Auditing

DETAILED SYLLABUS FOR best CS foundation coaching in jaipur.

Paper 1: Business Environment And Entrepreneurship

PART A: BUSINESS ENVIRONMENT (30 MARKS)
1. Business Environment
  • Introduction and Features
  • Concepts of Vision & Mission Statements
  • Types of Environment:
  • Internal to the Enterprise
  • Value System, Management Structure and Nature, Human Resource, Company Image and Brand Value, Physical Assets, Facilities, Research & Development, Intangibles, Competitive Advantage
  • External to the Enterprise
    • Micro: Suppliers, Customers, Market Intermediaries
    • Macro: Demography, Natural, Legal & Political, Technological, Economy, Competition, Socio-Cultural and International
  • Business Environment with reference to Global Integration
2. Forms of Business Organization

Concept and Features in relation to following business models

  • Sole Proprietorship
  • Partnership
  • Company
  • Statutory Bodies and Corporations
  • HUF and Family Business
  • Cooperatives, Societies, and Trusts
  • Limited Liability Partnership
  • Other Forms of Organisations 
3. Scales of Business
  • Micro, Small and Medium Enterprises
  • Large Scale Enterprises and Public Enterprises
  • MNCs
4. Emerging Trends in Business Concepts, Advantages and Limitations
  • Network Marketing
  • Franchising
  • Business Process Outsourcing (BPO)
  • E-Commerce
  • M-Commerce
5. Business Functions
  • Strategic: Planning, Budgetary Control, R&D, Location of a Business, Factors affecting location, Decision Making and Government Policy
  • Supply Chain: Objectives, Importance, Limitations, Steps, Various Production Processes
  • Finance: Nature, Scope, Significance of Financial Management, Financial Planning (Management Decisions – Sources of Funds, Investments of Funds, Distribution of Profits)
  • Marketing: Concept, Difference between Marketing and Selling, Marketing Mix, Functions of Marketing
  • Human Resources: Nature, Objectives, Significance
  • Services: Legal, Secretarial, Accounting, Administration, Information and Communication Technology

PART B: BUSINESS LAWS (40 MARKS)

6. Introduction to Law
  • Meaning of Law and its Significance; Relevance of Law to Modern Civilized Society; Sources of Law; Legal Terminology and Maxims; Understanding Citation of Cases
7. Elements of Company Law
  • Meaning and Nature of Company; Promotion and Incorporation of a Company; Familiarisation with the Concept of Board of Directors, Shareholders and Company Meetings; Company Secretary; E-Governance
8. Elements of Law relating to Partnership
  • Nature of Partnership and Similar Organisations – Co-Ownership, HUF; Partnership Deed; Rights and Liabilities of Partners: New Admitted, Retiring and Deceased Partners; Implied Authority of Partners and its Scope; Registration of Firms; Dissolution of Firms and Partnership
9. Elements of Law relating to Contract
  • Contract – Meaning; Essentials of a Valid Contract; Nature and Performance of Contract; Termination and Discharge of Contract; Indemnity and Guarantee; Bailment and Pledge; Law of Agency
10. Elements of Law relating to Sale of Goods
  • Essentials of a Contract of Sale; Sale Distinguished from Agreement to Sell, Bailment, Contract for Work and Labour and Hire-Purchase; Conditions and Warranties; Transfer of Title by Non-Owners; Doctrine of Caveat Emptor; Performance of the Contract of Sale; Rights of Unpaid Seller
11. Elements of Law relating to Negotiable Instruments
  • Definition of a Negotiable Instrument; Instruments Negotiable by Law and by Custom; Types of Negotiable Instruments; Parties to a Negotiable Instrument – Duties, Rights, Liabilities, and Discharge; Material Alteration; Crossing of Cheques; Payment and Collection of Cheques and Demand Drafts; Presumption of Law as to Negotiable Instruments

PART C: ENTREPRENEURSHIP (30 MARKS)

12. Entrepreneurship
  • Introduction to Concept of Entrepreneurship, Traits of Entrepreneur, Entrepreneurship: Who is an Entrepreneur, Why Entrepreneurship
  • Types of Entrepreneurs – Idealist, Optimizer, Hard Worker, Sustainer, Improver, Advisor, Superstar, Artist, Visionary, Analyst, Fireball, Juggler, Hero, Healer
  • Distinction Between Entrepreneur and Manager
  • Entrepreneurship and Intrapreneurship: Definition, Features, Examples, and Difference
13. Entrepreneurship – Creativity, and Innovation
  • Entrepreneurial Venture Initiation: Sensing Entrepreneurial Opportunities, Environment Scanning, Market Assessment
  • Assessment of Business Opportunities: Identification of Entrepreneurial Opportunities, Selection of an Enterprise, Steps in setting up of an Enterprise
  • Entrepreneurial Motivation: Meaning and Concept, Process of Achievement Motivation, Self-efficacy, Creativity, Risk Taking, Leadership, Communication and Influencing Ability, Mentoring and Planning Action
  • Developing Effective Business Plan
14. Growth & Challenges of Entrepreneurial Venture
  • Strategic Planning for Emerging Venture: Entrepreneurial Opportunities in Contemporary Business Environment
  • Financing the Entrepreneurial Business: Resource Assessment— Financial and Non-Financial, Fixed and Working Capital Requirement, Funds Flow, Sources and Means of Finance
  • Managing the Growing Business: Effecting Change, Modernization, Expansion, and Diversification

Paper 2: Business Management, Ethics, And Communication

PART A: BUSINESS MANAGEMENT (40 Marks)
1. Nature of Management and its Process
  • Meaning, Objectives, Importance; Nature of Management- Science, Art, Profession; Management Approaches; Management Functions- Planning, Organizing, Human Resource Management, Directing and Control; Principles of Management- Fayol’s and Taylor’s Principles; Managerial Skills; Task and Responsibilities of Professional Manager
2. Planning
  • Concept, Features, Importance, Limitations; Planning Process; Types of Plans – Objectives, Strategy, Policy, Procedure, Method, Rule, Budget; Plan vs. Programme, Policies, and Procedures; Decision-Making
3. Organisation
  • Concept, Features, Importance, Limitations; Organizing Process; Types of Organisation; Structure of Organisation; Centralisation and DeCentralisation; Delegation; Growth in Organisation
4. Human Resource Management
  • Concept, Features, Importance, Limitations; Recruitment Process- Selection; Training and Development- Methods; Functions of Personnel Manager; Performance Appraisal
5. Direction and Coordination
  • Direction: Concept, Features, Importance, Limitations; Elements of Direction –Supervision, Motivation, Leadership, Communication
  • Co-ordination: Concept, Features, Importance, Limitations; Types- Internal and External; Co-ordination- the Essence of Management
6. Controlling
  • Concept, Features, Importance, Limitations; Control Process; Essentials of a Good Control System; Techniques of Control- Traditional and NonTraditional Control Devices; Relationship between Planning and Controlling
7. Recent Trends in Management
  • Change Management
  • Crisis Management
  • Total Quality Management
  • Risk Management
  • Global Practices

PART B: BUSINESS ETHICS (20 MARKS)

8. Business Ethics
  • Genesis, Concepts, Elements, Ethics in Business
  • Challenges of Business Ethics and Corporate Leadership
  • Ethical Principles in Business – Indian Perspective

PART C: BUSINESS COMMUNICATION (40 Marks)

9. Business Communication
  • Concept, Features, Importance, Limitations; Means of Communication — Written, Oral, Visual, Audio-Visual
  • Principles and Essentials of Business Communication
  • Process of Communication
  • Barriers to Communication
10. Essentials of Good English
  • Grammar and Usage; Enriching Vocabulary, Words – Multiple Meaning, Single Word for a Group of Words – Choice of Words – Words Frequently Mis-spelt; Punctuations, Prefix and Suffix; Parts of Speech; Articles; Synonyms and Antonyms; Tenses; Idioms and Phrases; Foreign Words and Phrases commonly used; Abbreviations and Numerals; Pronunciation. Latin, French and Roman words which are used in abbreviated form like “e.g., RSVP, viz. etc.”
11. Business Correspondence
  • Human Resource: Preparation of Resume, Job application, Drafting of Interview Letters, Call Letters and Offer of Appointment, Provisional and Final Appointment Orders; Goodwill Messages, Condolence Letters
  • Purchase: Requests for Quotations, Tenders, Samples, and Drawings; Purchase Order, Order Acceptance, Complaints and Follow-Up
  • Sales: Drafting of Sales Letters, Circulars, Preparation of Sale Notes, Sales Reports, Sales Promotion Matters, Customers’ Correspondence – Regarding Dues, Follow-up Letters
  • Accounts: Correspondence with Various Agencies; Banks – Regarding OverDrafts, Cash Credits and Account Current, Insurance Companies – Regarding Payment, Renewal of Insurance Premium, Claims and their Settlement
  • Secretarial: Correspondence with Shareholders and Debenture-Holders Pertaining to Dividend and Interest, Transfer and Transmission, Stock Exchanges, Registrar of Companies and Various Authorities like Reserve Bank of India, SEBI
  • Introduction to Preparation of Agenda and Minutes for Meetings
12. Administration
  • Drafting of Messages; Messages through Electronic Media; Public Notices and Invitations; Representations to Trade Associations, Chambers of Commerce and Public Authorities
13. Interdepartmental Communication
  • Internal Memos; Office Circulars; Office Orders; Office Notes; Representation to Chief Executive and Replies thereto; Communication with Regional/Branch Offices
14. Preparation of Press Releases
15. E-Correspondence

PAPER 3: BUSINESS ECONOMICS

PART A: ECONOMICS (70 MARKS)
1. Nature and Scope of Economics
  • Economics: Definition, Nature, and Scope; Micro and Macro Economics; Positive and Normative Economics; Central Problems of an Economy; Production Possibility Curve and Opportunity Cost; Working of Economic Systems (Capitalistic Economy, Socialistic Economy, Mixed Economy); Economic Cycles; Inflation and Recession
2. Theory of Demand and Supply
  • Utility Analysis – Total Utility and Marginal Utility; Law of Diminishing Marginal Utility; Law of Equi-Marginal Utility; Consumers’ Equilibrium; Law of Demand & Elasticity of Demand; Law of Supply & Elasticity of Supply; Demand and Supply Equilibrium; Theory of Consumer’s Behaviour – Marshallian Approach and Indifference Curve Approach
3. Theory of Production, Costs, and Revenue
  • Meaning and Factors of Production; Returns to Factor and Returns to Scale; Cost Concepts and Cost Curves; Revenue Concepts and Revenue Curves; Producers’ Equilibrium
4. Forms of Markets and its Equilibrium
  • Forms of Markets – Meaning and Characteristics
  • Price and Output Determination – Equilibrium for Firm and Industry under
  • Perfect Competition
  • Monopoly
  • Monopolistic Competition
5. Money and Banking
  • Concept of Money – Functions; Quantity Theory of Money; Credit Creation
  • Central Bank (Reserve Bank of India) – Role and Functions
  • Commercial Banks – Role and Functions
  • Monetary Policy in India
6. Basic Characteristics of Indian Economy
  • Development Initiatives through Five Year Plans
  • Agriculture
  • Causes of Low Productivity
  • Farm Size-Productivity Debate
  • Land Reforms: Meaning, Importance, and Evaluation
  • Green Revolution and its Effects
  • Globalisation and Indian Agriculture
  • Industry
  • Development Policies and Experience
  • Industrial Policy Resolutions
  • New Industrial Policy 1991
7. Selected Areas of Indian Economy
  • Population – Size, Rate of Growth and its Implication for Growth
  • Poverty – Absolute and Relative Poverty and Main Programs for Poverty Alleviation
  • Unemployment – Types, Causes, and Incidence of Unemployment
  • Infrastructure – Energy, Transportation, Communication, Health and Education

PART B: ELEMENTARY STATISTICS (30 MARKS)

8. Statistics: An Overview
  • Definition and Functions of Statistic; Statistical Techniques Commonly used in Business Activities; Law of Statistics; Limitations of Statistics
9. Collection and Presentation of Statistical Data
  • Primary and Secondary Data; Classification and Tabulation of Data; Frequency Distribution of Data; Diagrams and Graphs
10. Measures of Central Tendency
  • Mean
  • Median
  • Mode
  • Standard Deviation
11. Measures of Central Tendency
  • Simple Interest
  • Compound Interest
  • Present Value & Future Value of an Annuity
12. Probability
  • Sample Spaces, Events, and Probability
  • Set Theory: Union, Intersection, and Complement of Events
  • Conditional Probability, Intersection, and Expected Value
  • Random Variable, Probability Distribution, and Expectation
13. Index Numbers and Time Series Analysis
  • Familiarisation with the concepts relating to Index Numbers and Time Series (Simple Numerical Problems). For more details Click Here

Paper 4: Fundamentals of Accounting and Auditing

PART A: FUNDAMENTALS OF ACCOUNTING (70 MARKS)
1. Theoretical Framework
  • Meaning and Scope of Accounting; Accounting Concepts; Accounting Principles, Conventions, and Standards – Concepts, Objectives, Benefits; Accounting Policies; Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates
2. Accounting Process
  • Documents & Books of Accounts: Invoice, Vouchers, Debit & Credit Notes, Day Books, Journals, Ledgers, and Trial Balance
  • Capital and Revenue: Expenditures and Receipts; Contingent Assets and Contingent Liabilities
  • Rectification of Errors
3. Bank Reconciliation Statement
  • Meaning; Causes of difference between Bank Book Balance and Balance as per Bank Pass Book / Bank Statement; Need of Bank Reconciliation Statement; Procedure for Preparation of Bank Reconciliation Statement
4. Depreciation Accounting
  • Methods, Computation and Accounting Treatment of Depreciation; Change in Depreciation Methods
5. Preparation of Final Accounts for Sole Proprietors
  • Preparation of Profit & Loss Account, Balance Sheet
6. Partnership Accounts
  • Goodwill
  • Nature of Goodwill and Factors affecting Goodwill
  • Methods of Valuation: Average Profit, Super Profit and Capitalization Methods
  • Treatment of Goodwill
  • Final Accounts of Partnership Firms
  • Admission of a Partner
  • Retirement/Death of a Partner
  • Dissolution of a Partnership Firm
7. Introduction to Company Accounts
  • Issue of Shares and Debentures; Forfeiture of Shares; Re-Issue of Forfeited Shares; Redemption of Preference Shares

PART B: FUNDAMENTALS OF AUDITING (30 MARKS)

8. Auditing
  • Concepts and Objectives
  • Principles of Auditing
  • Types of Audit
  • Evidence in Auditing
  • Audit Programmes
9. Audits and Auditor's Reports
  • Internal Audit
  • Statutory Auditor: Appointment, Qualification, Rights, and Duties
  • Secretarial Audit: An Overview
  • Cost Audit: An Overview
  • Auditor’s Report: Meanings, Contents, Types, Qualification

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