Books to Refer – CS Executive

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).

Following are the reference books which you can make use in preparation for your exams.

Module 1

PAPER 1: COMPANY LAW

Syllabus
Introduction – Incorporation and its Consequences – Financial Structure – Membership in a Company – Management and Control of Companies – Investments, Loans and Deposits – Accounts and Audit – Dividends – Registers, Forms and Returns – Inspection and Investigation – Majority Rule and Minority Rights – Merger, De-merger, Amalgamation, Compromises and Arrangements – An Overview – Producer Companies – Limited Liability Partnerships – Application of Company Law to Different Sectors – Offences and Penalties – Compounding of Offences – Winding up of Companies – An Overview – Striking Off Name of Companies – An Introduction to E–Governance and XBRL

Reference books for Company Law
  1. Study Material
  2. Anoop Jain
  3. Sangeet Kedia
PAPER 2: COST AND MANAGEMENT ACCOUNTING

Syllabus
Introduction to Cost and Management Accounting – Material Cost – Labour Cost – Direct Expenses and Overheads – Activity Based Costing (ABC) – Cost Records – Costing Systems – Marginal Costing – Standard Costing – Budget, Budgeting and Budgetary Control – Cost Accounting Records and Cost Audit – Analysis and Interpretation of Financial Statements

Reference books for Cost and Management Accounting
  1. Study Material
  2. N.S. ZAD
  3. Ravi.M.Kishore
PAPER 3: ECONOMIC AND COMMERCIAL LAWS

Syllabus

PART A: ECONOMIC LAWS (70 Marks)
Foreign Exchange Management – Foreign Trade Policy and Procedures – Competition and Consumer Protection – Intellectual Property Rights – Law relating to Arbitration and Conciliation – Law relating to Transfer of Property – Law relating to Stamps – Law relating to Contract – Prevention of Money Laundering

PART B: COMMERCIAL LAWS (30 Marks)
Law relating to Essential Commodities, Weights and Measures – Law relating to Societies – Law relating to Trusts – Industries Development and Regulation – Law relating to Pollution Control and Environmental Protection – Law relating to Registration of Documents

Reference books for Economic and Commercial Laws
  1. Study Material
  2. Lawpoint’s CS Solutions Economic and Commercial Laws by S.K.Pandab
  3. Reliance Scanner
  4. N.S.Zad
PAPER 4: TAX LAWS AND PRACTICE

Syllabus

PART A: INCOME TAX (70 Marks)
Basics and Definitions – Income Tax Act , 1961 – Incomes which do not form part of Total Income – Computation of Total Income under Various Heads – TDS, TCS – Tax Planning & Tax Management – Basic Concepts of International Taxation – Transfer Pricing – General Anti Avoidance Rules (GAAR)

Reference Books for Tax Laws and Practice
  1. Income tax law and accounts by Dr.H.C.Mehrotra
  2. Study Material

Part B – Goods and Services Tax (30 marks)
The central gst act, 2017 – The integrated gst act, 2017 – The union territory gst act, 2017 – The gst (compensation to states) act, 2017

Reference Books for Tax Laws and Practice

  1. Study Material
  2. CA Practice Manual on Indirect  Tax

Module 2

PAPER 5: COMPANY ACCOUNTS AND AUDITING PRACTICES

Syllabus

PART A: COMPANY ACCOUNTS (70 Marks)
Share Capital – Debentures – Final Accounts of Companies – Corporate Restructuring – Consolidation of Accounts – Valuation of Shares and Intangible Assets – Liquidation of Company – Corporate Financial Reporting – Accounting Standards

PART B: Auditing Practices (30 Marks)
Auditing Concepts – Types of Company Audit – Internal Audit – Internal Control – Review of Internal Control – Audit Engagement and Documentation

Reference Books for Company Accounts and Auditing Practices
  1. N.S.Zad
  2. Practice Manual
  3. Scanner
PAPER 6: CAPITAL MARKET AND SECURITIES LAWS

Syllabus

PART A: Capital Market (60 Marks)
Overview of Capital Market – Capital Market Instruments and Rating – Securities Market Intermediaries – Market Infrastructure Institutions – Stock Exchanges – Debt Market – Money Market – Mutual Funds – Venture Capital – Collective Investment Schemes – Resource Mobilization in International Capital Market – Indian Depository Receipts

PART B: Securities Law (40 Marks)
Securities Contracts (Regulation) Act, 1956 – SEBI Act, 1992 – Depositories Act, 1996 – Issue and Listing of Securities – Regulatory Framework relating to Securities Market Intermediaries – An Overview of Law relating to Insider Trading and Takeovers

Reference books for Capital Market and Securities Laws
  1. Study Material
  2. Sangeet Kedia
  3. N.S.Zad
PAPER 7: INDUSTRIAL, LABOUR AND GENERAL LAWS

Syllabus

PART A: INDUSTRIAL AND LABOUR LAWS (70 Marks)
Factories Act, 1948 – Minimum Wages Act, 1948 – Payment of Wages Act, 1936 – Equal Remuneration Act, 1976 – Employees’ State Insurance Act, 1948 – Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 – Payment of Bonus Act, 1965 – Payment of Gratuity Act, 1972 – Employees Compensation Act, 1923 – Contract Labour (Regulation and Abolition) Act, 1970 – Maternity Benefit Act,1961 – Child Labour (Prohibition and Regulation) Act, 1986 – Industrial Employment (Standing Orders) Act, 1946 – Industrial Disputes Act, 1947 – Trade Unions Act, 1926 – The Labour Laws Exemption from Furnishing Returns and Maintaining Register by Certain Establishments Act, 1988 – Employment Exchanges(Compulsory Notification of Vacancies) Act, 1959 – Apprentices Act, 1961 – Labour Audit covering the above Acts and those Industry specific Acts

PART B: General Laws (30 Marks)
Constitution of India – Interpretation of Statutes – An Overview of Law relating to Specific Relief; Limitation and Evidence – Code of Civil Procedure – Indian Penal Code and Criminal Procedure Code – Right to Information

Reference books for Industrial, Labour and General Laws
  1. Study Material
  2. CS Vinay Kulkarni & Nikhil Kothari
  3. N.S.Zad

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