Course Overview
DSC-4: Corporate Accounting
- Unit 1: Accounting for Share Capital and Debentures (6 hours)
- Types of shares; Accounting for Share Capital, Issue of Rights and Bonus Shares; ESOPs and Buy-Back of shares; Issue and Redemption of preference Shares and Debentures. Underwriting of Shares and Debentures. [In reference to Relevant Accounting Standards (AS and Ind AS) and Guidance Notes as applicable.]
- Unit 2: Financial Statements of Companies (12 hours)
- Preparation of financial statements of corporate entities including one Person Company (excluding calculation of managerial remuneration) as per Division I and II of Schedule III of the Companies Act 2013; Related Parties as per AS-18, Preparation of Statement of Profit and Loss, Balance Sheet, Statement of Equity and Cashflow Statement manually and using appropriate software. Interpreting the ratios calculated as per Schedule III of the Companies Act 2013 [with reference to Relevant Accounting Standards (AS and Ind AS) and the relevant provisions of The Companies Act, 2013, as applicable.]. Calculation of EPS as per AS 20.
- Unit 3: Valuation of Intangible Assets and Shares (9 hours)
- Valuation of Intangible Assets and Shares. Value Added Statement, Economic Value Added, Market Value Added, and Shareholder Value Added.
- Unit 4: Amalgamation of Companies and Internal Reconstruction (9 hours)
- (a) Accounting for Amalgamation of Companies (excluding inter-company holdings) applying AS 14/Ind AS 103.
- (b) Accounting for Different forms of Internal Reconstruction (excluding drafting of Internal Reconstruction Scheme).
- Unit 5: Corporate Financial Reporting (9 hours)
- Meaning, need and objectives; Constituents of Annual Report and how it is different from financial statements; Contents of report of the Board of Directors; XBRL Reporting. Drafting of Notes to Accounts. Segment Reporting as per AS – 17, Sustainability Reporting, Triple Bottom Line Reporting, CSR Reporting.
DSC-5: Company Law
- Unit 1: Introduction (9 hours)
- Meaning and characteristics of a company; Lifting of corporate veil; Overview of administration of Company Law; Types of companies including private and public company, government company, foreign company, one person company, small company, associate company, dormant company and producer company; Association not for profit; Illegal association.
- Unit 2: Formation and Incorporation documents (9 hours)
- Formation of company, promoters, their legal position and pre-incorporation contracts; Online registration of a company. Memorandum of Association and its alteration, Articles of Association and its alteration, Doctrine of constructive notice, Doctrine of ultra vires and indoor management.
- Unit 3: Share Capital (9 hours)
- Prospectus, Shelf and Red herring prospectus, misstatement in prospectus; Book building. Allotment and Forfeiture of share, Sweat Equity, ESOPs, Bonus issue, and Further issue of shares, buyback, split of sharers and provisions regarding buyback; Transfer and transmission of shares; Demat system.
- Unit 4: Management and Meetings (9 hours)
- Directors: Legal position, Disqualifications, Director Identification Number (DIN); Classification of directors-Additional, Alternate and Casual directors, Women directors, Independent director, small shareholder’s director; Appointment, Removal of directors; Powers and Duties; Key managerial personnel (KMP); Board Meetings; Shareholders’ meetings: AGM and EGM. Convening and conduct of meetings: Requisites of a valid meeting; Resolutions (Virtual meetings); Postal ballot; e-voting.
- Unit 5: Dividends, Audit and Winding up (9 hours)
- Provisions relating to payment of Dividend. Company Audit: auditor’s qualification and disqualifications, Auditor’s appointment, rotation and removal, Secretarial Audit. Winding Up: Concept and Modes of Winding Up; Provisions of winding up under Insolvency and Bankruptcy Code 2016.
DSC-6: Human Resource Management
- Unit 1: Introduction to Human Resource Management (9 hours)
- Concept and functions; Role, status and competencies of HR manager; HR policies; Evolution of HRM; Emerging challenges of HRM- Workplace diversity, empowerment, downsizing, VRS, work life balance.
- Unit 2: Procurement of Human Resource (9 hours)
- Human resource planning- Quantitative and qualitative dimensions; Job analysis – Job description and job specification; Recruitment – concept and sources; Selection – concept and process; Test and interview; Placement, induction and socialization; Retention of employees.
- Unit 3: Upgrading Employees: Training and Development (9 hours)
- A. Concept and significance; Role specific and competency-based training; Training and development methods – Apprenticeship, understudy, job rotation, vestibule training, case study, role playing.
- Unit 4: Performance Appraisal and Compensation (9 hours)
- Performance appraisal – concept and methods; Traditional and Modern methods; Job evaluation – concept and methods; Components of compensation: Basic, DA, HRA, Incentives, ESOPs; Designing a compensation package; Employee Benefits.
- Unit 5: Employee Relations and Emerging Issues in HRM (9 hours)
- Industrial relations-Grievance handling and redressal; Employee health, safety, welfare and social security; Employee engagement and experience, Stress management; Contemporary issues in HRM: Gig economy, DEI, Employer Branding.
