CS Foundation

New Batches of CMA, CS & Started. Enroll 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

GYAN SAGAR CLASSES IS BEST CLASSES FOR CS FOUNDATION PREPERATION, BEST CS FOUNDATION CLASSES, BEST CS CLASSES.

Get Admission Now

For Offline Classes

For Online Classes