Details

CIL NON-EXE TO EXE FINANCE DISCIPLINE SYLLABUS

1. Accounts (20 Marks)

a) Ind AS 1: Presentation of Financial Statements

b) Ind AS 2: Inventories

c) Ind AS 12: Income Taxes

d) Ind AS 16: Property Plant and Equipment

e) Ind AS 19: Employee Benefits

f) Ind AS 36: Impairment of Assets

g) Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets

h) Presentation of Accounts under schedule III of Companies Act

i) Audit Standard 706 and 701

j) Balance Sheet

2. Companies Act, 2013 (20 Marks)

a) Memorandum of Association and Article of Association

b) Annual General Meeting

c) Declaration of Dividend - Section 123

d) Financial Statement - Section 129

e) Financial Statement, Board's Report etc. - Section 134

f) Corporate Social Responsibility - Section 135

g) Internal Audit- Section 138

h) Appointment of Auditors - Section 139

i) Powers and duties of auditors and auditing standards - Section 143

j) Meeting of Board - Section 173

k) Audit Committee - Section 177

l) Loan and investment by company- Section 186

m) Related Party Transactions - Section 188

n) CARO, 2020

o) Cost Audit under Companies Act

p) Internal Financial Control

3. Income Tax (10 Marks)

a) Exemption/Deductions under Income Tax Act for individuals

b) New tax Regime

c) TDS under provisions of Income Tax Act

d) Taxation on Companies

e) Surcharge Rate

f) Advance tax provision

4. GST (10 Marks)

a) Concept of supply under GST

b) Input Tax Credit

c) GST on Coal and Royalty

d) GST TDS

e) Inverted Duty Structure

5. Financial Management (40 Marks)

a) Analyzing Liquidity, Solvency, Efficiency and profitability

b) Source of Financing - Method- Long Term/Short Term

c) International Source of Finance

d) Cost of Capital- Marginal Cost of Capital, Effective Interest Rate

e) Significance of Capital Structure

f) EBIT, EPS

g) Break Even Analysis

h) Marginal Costing

i) Operating and Financial Leverage

j) Investment Appraisal /Capital Investment Decision

k) Pay back period/Discounted pay back period

l) Net Present Value

m) Cash Flow Management

n) Working Capital Management

o) Cost Control

p) Budgetary Control and Standard Costing

q) Coal Pricing

r) Dividend Declaration, Interim Dividend, Unpaid Dividend

s) Transfer to IEPF

t) BRSR Report, ESG Report

u) Directors Report

v) Internal Auditors

w) Internal Rate of Return/ Return on Investment

x) Inventory Management

y) Risk Management

z) Transfer Pricing

aa) Vision/Mission of Coal India

bb) Ratio Analysis and its use