CS Executive – Second Module Books to Refer

Study Material of CS executive is very vast and covering the entire syllabus in a short period is a challenge for cs students. Reference books are useful to get an understanding on  topics and concepts. In addition to the reference materials, enlisted below, you may make use of guideline answers provided by  the ICSI (Guideline answers will be available at the chapters and regional offices of ICSI).

Module 2 consist of four papers out of which ‘Corporate & Management Accounting ‘ and ‘Financial and Strategic Management’ are OMR based exams. Following are the reference books which you can make use in preparation for your module 2.

PAPER 5: CORPORATE AND MANAGEMENT ACCOUNTING

Syllabus

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 – Decision Making Tools – Valuation Principles & Framework – Valuation of Shares, Business and Intangible Assets – Accounting for Share based payments – Business and Intangible Assets – Methods of Valuation

Reference Books for Corporate & Management Accounting
  1. Study Material
  2. Anoop Jain and Himanshu Grover – Buy Online
  3. Practice Manual – Download
  4. Scanner – Buy Online
PAPER 6: SECURITIES LAWS AND CAPITAL MARKETS

Syllabus

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)

Primary Market – Secondary Market – Securities Market Intermediaries

Reference books for Securities Laws & Capital Markets
  1. Study Material
  2. Anoop Jain – Get Your Latest Copy Online
  3. N.S.Zad – Buy Online
PAPER 7: ECONOMIC, BUSINESS AND COMMERCIAL LAWS

Syllabus

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

Reference books for Economic, Business and Commercial Laws
  1. Study Material
  2. Rajnish Kumar & Guneet Mayall  – Buy Online
  3. N.S.Zad (Scanner) – Buy Online
PAPER 8: FINANCIAL AND STRATEGIC MANAGEMENT

Syllabus

Part A: 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 B: 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

Reference books for Financial and Strategic Management
  1. Study Material
  2. Himanshu Grover – Buy Online
  3. N.S.Zad  – Buy Online

If you can refer any better reference book for  students, suggest it on the comment box below.