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CA Intermediate – Auditing and Ethics – Paper 5 – By CA CS CMA Jagdeep Arora Sir

Jagdeep Arora Sir (B.Com, CA, CS & CMA) at KCC Tutorials is teaching this Subject for the last 14 Years. He is considered one of Best Faculty in India for this Subject. He hold a great command over this subject. 

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Why to prefer Jagdeep Sir’s CA Intermediate Auditing and Ethics Lectures

  • Jagdeep Arora Sir’s Face to Face and Live Online Classes for Auditing and Ethics Subject are considered one of the most detailed Classes in India.
  • With classes all Past Years Suggested Questions and Answers, RTP and MTP are provided so a student can cover the syllabus in the best possible manner to clear the exams in the first attempt.
  • He makes the concepts of Auditing and Ethics very crystal and clear so even an average student can understand the Auditing and Ethics very easily. 

 

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A Student may also join Live Online Classes for Auditing and Ethics from Jagdeep Arora Sir. 

To Know the Timing, Charges etc. for Live Online Classes for Auditing and Ethics  Subject, A student may Whatsapp or Call @ 98147-62054

CA Intermediate Auditing and Ethics Detailed Syllabus

CA Intermediate Paper-5 Auditing and Ethics (New Syllabus)

Contents

  1. Nature, Objective and Scope of Audit:

Auditing Concepts:

 

  • Origin of Auditing,
  • Meaning of Audit,
  • Need for Audit (Benefits of Audit),
  • Objective of the Audit,
  • Scope of Audit,
  • External Audit engagements,
  • Qualities of Auditor.
  • Inherent Limitations of an Audit; Relationship of auditing with other disciplines.
  • (SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing).

2.   Audit Strategy, Audit Planning and Audit Program:

(SA 300 Planning an Audit of Financial statements)

 

  • Auditor’s responsibility to plan an audit of financial Benefits of audit planning.
  • Planning is a continual and iterative
  • Discussion of elements of planning with the entity’s Involvement of Key Engagement Team Members in planning the audit. Preliminary engagement activities.
  • The auditor’s consideration of client continuance and ethical Planning activities.
  • Establishing an  overall   audit   strategy-   Assistance   for   the development of Audit Plan   Documenting the overall audit strategy and audit plan; Audit
  • Development of Audit Plan

3. Risk Assessment and Internal Control:

  • Audit
  • Risk of Material Misstatement, Inherent Risk and Control Risk, Detection
  • Sampling and Non-Sampling
  • Concept of Materiality, Materiality in Planning and Performing an
  • Auditor’s responsibility to apply the concept of
  • Auditor’s determination of materiality is a matter of professional Materiality and AuditRisk.
  • Application of   materiality   in   planning   
  • Concept of Performance materiality.
  • Determining materiality and performance materiality when planning the
  • Use of Benchmarks in determining materiality for the financial statements as a whole. Materialitylevel or levels for particular classes of transactions, account balances or
  • Revision in materiality as the audit Documenting the Materiality.

(SA 320 Materiality in Planning and Performing an Audit).

  • Identifying and Assessing the Risk of Material Misstatement, Risk Assessment
  • Understanding the entity and its environment; Internal
  • Documenting the
  • Evaluation of internal control
  • Testing of Internal control; Internal Control and IT Environment (SA 315 Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment).

Digital Audit: Key features, Impact of IT related Risks, Impact on Controls, Internal Financial Controls as per Regulatory requirements, Types of Controls, Audit approach, Understanding and documenting Automated environment, Testing methods, data analytics for audit, assessing and reporting audit findings.

Overview and Introduction: The Auditor’s Responses to Assessed Risks-SA 330.

4. Audit Evidence:

  • Meaning of Audit
  • Relevance and Reliability of audit evidence; Sufficient appropriate audit evidence, Meaning
  • Assertions contained in the Financial Source of audit evidence.
  • Test of
  • Substantive Procedures- Test of details and Substantive analytical procedures, Audit procedures forobtaining audit
  • Evaluation of Audit Evidence (SA 500 Audit Evidence), Audit (Using the work of Internal Auditors – SA 610)
  • Internal audit
  • External Auditor’s Responsibility for the audit, Evaluating the  internal audit
  • Basics of Internal Financial Control and reporting   Distinction between InternalFinancial Control and Internal Control over Financial Reporting.
  • Audit Sampling: (SA 530 Audit Sampling). Meaning of Audit
  • Designing an audit sample; Types of sampling (Approaches to Sampling).
  • Sample Size and selection of items for testing; Sample selection
  • Obtaining evidence of existence of inventory; Audit procedure to identify litigation & claims, obtaining evidence regarding the presentation and disclosure of segment information (SA 501 Audit Evidence – Specific Considerations for Selected Items); External confirmation Management’s refusal to allow the auditor to send a confirmation request; Negative Confirmations(SA 505 External Confirmations); Audit evidence about opening balances; Accounting policies relating to  opening balances; Reporting with regard to opening balances (SA 510 Initial Audit Engagements-Opening Balances).
  • Meaning of Related Party; Nature of Related Party Relationships & Transactions; Understanding the Entity’s Related Party Relationships & Transactions (SA 550 Related Parties).
  • Analytical
  • Meaning, nature, purpose and timing of analytical  procedures; Substantive analytical
  • Designing and performing analytical procedures prior to
  • Investigating the results of analytical procedures (SA 520 Analytical Procedures).

5.   Audit of Items of Financial Statements:

  • Audit of sale of Products and Services; Audit of Interest Income, Rental Income, Dividend Income, Netgain/loss on sale of Investments
  • Audit of Purchases, Employee benefits expenses, Depreciation, Interest expense, Expenditure  on  Power & Fuel, Rent, Repair to building, Repair to Machinery, Insurance, Taxes, Travelling Expenses, Miscellaneous Expenses etc.
  • Audit of Share Capital, Reserve & Surplus, Long Term Borrowings, Trade Payables, Provisions, ShortTerm Borrowings & Other Current
  • Audit of Land, Buildings, Plant & Equipment, Furniture & Fixtures, Vehicles, Office Equipment, Goodwill, Brand/Trademarks, Computer Software
  • Audit of Loan & Advances, Trade Receivable, Inventories, Cash & Cash Equivalent, Other Audit of Contingent Liabilities.

(The list of items is illustrative only)

6. Audit Documentation

  • Concept of Audit
  • Nature & Purpose of Audit Documentation; Form, Content & Extent of Audit Completion Memorandum.
  • Ownership and custody of Audit Documentation (SA 230 Audit Documentation).

7.  Completion and Review

  • Meaning of Subsequent Events;
  • Auditor’s obligations in different situations of subsequent
  • Procedures for subsequent (SA 560 Subsequent Events).
  • Responsibilities of    the    Auditor    with    regard    to    Going    Concern Assumption; Objectives of the Auditorregarding Going
  • Events or Conditions that may cast doubt about Going Concern
  • Audit Procedures when events or conditions are  identified  (SA  570 Going Concern). Overview and
  • Introduction of Evaluations of Misstatements identified during the audit (SA 450).
  • Written Representations as Audit
  • Objective of Auditor regarding Written
  • Management from whom Written Representations may be
  • Written Representations about Management’s Responsibilities (SA 580 Written Representations)
  • Overview and Introduction of SA 260: Communication with Those Charged with
  • Overview and Introduction of SA 265 Communicating Deficiencies in Internal Control to ThoseCharged with Governance

8.   Audit Report

  • Forming an opinion on the Financial
  • Auditor’s Report- basic elements (SA 700 Forming an Opinion and Reporting on FinancialStatements).
  • Communicating key Audit Matters in the Independent Auditor’s Report (SA 701) Types of Modified Opinion, Circumstances When a Modification to the Auditor’s Opinion is Required, Qualified, Adverse Disclaimer of Opinion (SA 705 Modification to the Opinion in  the  Independent Auditor’s Report).
  • SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’sReport.
  • Nature of Comparative
  • Corresponding Figure; Comparative Financial Statements (SA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements).
  • Branch audit; Joint audit; Reporting requirements under the Companies Act, 2013 including

9.  Special Features of Audit of Different Type of Entities

  • Appointment of Auditor,
  • Audit Procedure and Audit Report in respect of different Category of Entities:
  • Government; Local bodies;
  • Not-for-profit organizations;
  • Trust and Societies,
  • Partnership Firms,
  • Audit of different type of undertakings, i.e., Educational Institutions, Hotels, Clubs, Hospitals, etc., Basics of Limited Liability Partnerships (LLPs) Audit and Co-operative Societies Audit.

10.   Audit of Banks

Understanding of accounting system in Banks, Audit Approach, Audit of Revenue items, SpecialConsideration in Bank Audit with emphasis on Advances and NPAs.

11. Ethics and Terms of Audit Engagements

  • Meaning of
  • Ethics is a State of Mind, Need for Professional
  • Principles based approach v Rules based approach (Ethical or Legal).
  • The fundamental principles of Professional Ethics: Integrity; Objectivity; Professional Competence and Due care; Confidentiality; Professional
  • Independence of
  • Threats to Independence: Self Interest threats; Self Review threats; Advocacy threats; Familiaritythreats; Intimidation
  • Safeguards to Independence; Professional Skepticism, Terms of Audit Engagements Preconditionsfor an audit; Audit Engagement.
  • Agreement on Audit Engagement
  • Terms of Engagement in Recurring Audits (SA 210 Agreeing the Terms of Audit Engagements).
  • Overview and Introduction of SQC 1 Quality Control for Firms that Perform Audits and Reviews ofHistorical Financial Information and Other Assurance and Related Services

Overview and Introduction of SA 220 – Quality Control for an Audit of Financial Statements).

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CA Intermediate – Corporate and Other Laws – Paper 2 – Face to Face Classes in Ludhiana by CA CS CMA Jagdeep Arora Sir

Jagdeep Arora Sir (B.Com, CA, CS & CMA) at KCC Tutorials is teaching this Subject for the last 14 Years. He is considered one of Best Faculty in India for this Subject. He hold a great command over this subject. 

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Why to prefer Jagdeep Sir’s CA Intermediate Corporate and Other Laws Lectures

  • Jagdeep Arora Sir’s Face to Face & Live Online Classes for Corporate and Other Laws Subject are considered one of the most detailed Classes in India.
  • With Classes all Past Years Suggested Questions and Answers, RTP and MTP are provided so a student can cover the syllabus in the best possible manner to clear the exams in the first attempt.
  • He makes the concepts of Corporate and Other Laws very crystal and clear so even an average student can understand the Corporate and Other Laws very easily. 

 

CA Intermediate Corporate and Other Laws Video Lectures

CA Intermediate – Paper 2 – Corporate & Other Laws (New Syllabus)

3,999.004,999.00

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COURSE DESCRIPTION– Paper 2 – Corporate & Other Laws (New Syllabus) Classes by India’s Best CA Inter Law Faculty

  • Language = Hindi  for CA Intermediate – Paper 2 – Corporate & Other Laws (New Syllabus)
  • Complete Conceptual Clarity.
  • Complete Coverage of ICAI Prescribed New Syllabus
  • Coverage of RTP, MTP and Suggested Answers
  • Doubts are taken on each Saturday & Sunday on Zoom and through WhatsApp on regular  Basis.
  • Student Friendly Teaching Style.
  • Technical Assistance Available.
  • Hours – 90 hrs
  • Use of student friendly language
  • Views= Unlimited 
  • Hard Copy Notes to be dispatched within 24  hours of Order
  • 2 Books to be provided – 1 Notes, 1 Questions & Answers Book

 

FACULTY DESCRIPTION

CA Inter Paper 2 – Corporate & Other Laws is taught by Jagdeep Arora Sir (B. Com, CA, CS & CMA). He is considered Best Faculty/Teacher for CA Inter Law Subject due to his in-depth understanding of Law. He believes in Logical Interpretation of Law rather than Cramming without understanding.  

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May, 2025, November, 2024

Mode

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CA Intermediate Corporate and Other Laws Face to Face & Live Online Classes

A Student may also join Offline or Live Online Classes for Corporate and Other Laws from Jagdeep Arora Sir. 

To Know the Timing, Charges etc. for Live Online Classes for Corporate Law and Other Laws  Subject, A student may Whatsapp or Call @ 98147-62054

CA Intermediate Corporate and Other Laws Detailed Syllabus

CA Intermediate Paper-2 Corporate and Other Laws (New Syllabus)

Contents

    PART I– COMPANY LAW AND LIMITED LIABILITY PARTNERSHIP LAW (70 MARKS)

  1. The Companies Act, 2013: including important rules and drafting of notices, resolutions –

 

  • Preliminary
  • Incorporation of Company and Matters Incidental thereto
  • Prospectus and Allotment of Securities
  • Share Capital and Debentures
  • Acceptance of Deposits by Companies
  • Registration of Charges
  • Management and Administration
  • Declaration and Payment of Dividend
  • Accounts of Companies
  • Audit and Auditors
  • Companies Incorporated Outside India

   2. The Limited Liability Partnership Act, 2008 including important Rules

 

PART II- OTHER LAWS (30 MARKS)

 Contents

  • The General Clauses Act, 1897: Important Definitions, Extent and Applicability, General Rules of Construction, Powers and Functionaries, Provisions as to Orders, Rules, made under Enactments and Miscellaneous provisions.
  • Interpretation of Statutes: Rules of Interpretation of Statutes, Aids to Interpretation, Rules of Interpretation/Construction of Deeds and
  • The Foreign Exchange Management Act, 1999: Significant definitions and concepts of Current and Capital Account Transactions.

CA Intermediate Corporate and Other Laws Paper 2 - Demo Lectures by Jagdeep Arora Sir

 

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CA Intermediate – Financial Management & Strategic Management – Paper 6 – By CA CS Sandeep Arora Sir

Sandeep Arora Sir (B.Com, CA & CS) at KCC Tutorials is teaching this Subject for the last 10 Years. He is considered one of Best Faculty in India for this Subject. He hold a great command over this subject. 

Best CA Intermediate Financial Management & Strategic Management Video Lectures & Live Classes by Sandeep Arora Sir

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  • Sandeep Arora Sir’s Face to Face/Offline Classes/Coaching for Financial Management & Strategic Management Subject are considered one of the most detailed Offline Classes.
  • With Offline Classes all Past Years Suggested Questions and Answers, RTP and MTP are provided so a student can cover the syllabus in the best possible manner to clear the exams in the first attempt.
  • He makes the concepts of Financial Management & Strategic Management very crystal and clear so even an average student can understand the Financial Management & Strategic Management very easily. 
  • We provide guarantee of syllabus completion in a time bound manner so a student can revise the syllabus very well before exams.

 

CA Intermediate Financial Management & Strategic Management Video Lectures

CA Intermediate – Paper 6A – Financial Management(New Syllabus)

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Description

COURSE DESCRIPTION – Best & Most Affordable Paper 6A – Financial Management (New Syllabus)

  • Language = Hindi & English Mixed for CA Intermediate – Paper 6A – Financial Management(New Syllabus)
  • Complete Conceptual Clarity.
  • Complete Coverage of ICAI Prescribed Syllabus
  • Coverage of RTP, MTP and Suggested Answers
  • Doubts are taken on each Saturday & Sunday on Zoom and through Whatsapp on regular  Basis.
  • Regular Mock Tests
  • Student Friendly Teaching Style.
  • Flow Charts and Pictures used for Better Presentation.
  • Technical Assistance Available.
  • Hours – 60–70 hrs
  • Use of student friendly language
  • Views= 5 Views
  • Hard Copy to be dispatched within 48 hours of Order
  • 1 Books provided with MCQ’s

 

FACULTY DESCRIPTION

1.Total teaching experience – Sandeep Arora Sir – more than 10 years
2.Focused on the conceptual clarity of topics & Exams Oriented Approach

Additional information

Validity

12 Months Validity, 6 Months Validity

Mode

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CA Intermediate Financial Management & Strategic Management Live Online Classes

A Student may also join Live Online Classes for Financial Management and Strategic Management Subject from Sandeep Arora Sir. 

To Know the Timing, Charges etc. for Live Online Classes for Financial Management and Strategic Management  Subject, A student may Whatsapp or Call @ 98147-62054

CA Intermediate Financial Management & Strategic Management Detailed Syllabus

CA Intermediate Paper-6 Financial Management & Strategic Management (New Syllabus)

 

SECTION A : FINANCIAL MANAGEMENT (50 MARKS)

Contents

  1. Financial Management and Financial Analysis:

(i)   Introduction to Financial Management Function:

  • Objective and scope of financial Management
  • Profit Maximisation, Wealth Maximisation  and Value 
  • Role of Financial Manager and Financial Controller.
  • Financial management
  • Functions of finance executives in an f Financial distress and insolvency.

(ii)   Financial Analysis through Ratios:

  • Users of the financial
  • Sources of financial data for
  • Calculation and Interpretation of d Limitations of ratio analysis.

2.   Financing Decisions and Cost of Capital:

  • Sources of Finance:

  • Different Sources of Finance, Characteristics of different types of long-term debt and equityfinance, Method of raising long term
  • Different Sources of short-term
  • Contemporary sources of funding- P2P lending, Equity funding, Crowd funding, Start-upfunding,
  • Internal fund as a source
  • International sources of Finance
  • Other sources of finance- Lease Financing, Sale and lease back, Convertible debt, Venturecapital, Grants

(ii)   Cost of Capital:

 

  • Significance of cost of capital.
  • Factors of cost of capital.
  • Measurement of costs of individual components of capital. d     Weighted average cost of capital (WACC).
  • Marginal cost of capital.

(iii)  Capital Structure Decisions:

  • Significance  of capital structure.
  • Determinants of capital structure.
  • Capital structure planning and designing.
  • Designing of optimum capital structure.
  • Theories of Capital Structure and value of  the  firm-
  • Relevancy and Irrelevancy of EBIT- EPS Analysis, Breakeven- EBIT Analysis. g Under/ Over

(iv) Leverages:

  • Types of Leverages- Operating, Financial and Combined.
  • Analysis of leverages.

3.     Capital Investment and Dividend Decisions:

  • Capital Investment Decisions:

          a) Objective of capital investment  decisions. b Methods of Investment appraisal:

  • Payback period, Discounted payback
  • Accounting Rate of Return (ARR).
  • Net Present Value (NPV) – The meaning of NPV, Strengths and limitations of NPV method, The working capital adjustment in NPV analysis, Capital rationing, Equivalent Annual
  • Internal Rate of Return (IRR)- Limitations of the IRR method, Multiple IRRs.
  • Modified Internal Rate of Return (MIRR)- Definition and explanation of MIRR, Process for calculating MIRR, Strengths of the MIRR
  • Profitability

(ii)   Dividend Decisions:

  • Basics of Cash dividend, stock dividend/ bonus share,  stock-splits,  share buy
  • Determinants of Dividend
  • Relevancy and Irrelevancy of Dividend Policies- Traditional Approach, Walter’s model, Gordon’s model, Modigliani and Miller (MM)

4.    Management of Working Capital:

  • The management of working capital- Liquidity and
  • The Working capital  financing  decisions-Primary  and  Secondary Sources of
  • The Working Capital Cycle (Operating Cycle), Effectiveness of Working Capital based on its operating and cash conversion
  • Assessment of working capital
  • Management of Accounts Receivables (Debtors).
  • Factoring and
  • Credit Management:
    • Credit
    • Monitoring accounts  
    • Debt
  • Management of Accounts Payables (Creditors).
  • Management of Cash, Treasury and Banking norms of working capital finance

 

SECTION B : STRATEGIC MANAGEMENT (50 MARKS)

 Contents

  1. Introduction to Strategic Management:
  • Meaning and Nature of Strategic
  • Importance and Limitations of Strategic
  • Strategic Intent – Vision, Mission, Goals and
  • Strategic Levels in Organizations (Network, Corporate, Business and Functional).

2. Strategic Analysis: External Environment:

  • International and Macro Environment: PESTLE
  • Defining the industry for analysis (Value Chain, PLC).
  • Porters Five Forces – Industry environment
  • Understanding customers and Competition

3.   Strategic Analysis: Internal Environment:

  • Understanding key  stakeholders  (Mendelow’s  Model).
  • Strategic drivers (Industry & markets, Customers, Channels, Product & Services, Competitive Advantage).
  • The role of resources and
  • Combining external and internal analysis (SWOT Analysis).
  • Gaining competitive advantage (Michael Porter’s Generic Strategies).

4.   Strategic Choices:

  • Strategic Choices: Concentric, Conglomerate, Market Development, Product Development, Innovation, Horizontal integration, vertical integration, Turnaround, Divesture,
  • How to Develop Strategic Options:
    • Ansoff’s Matrix
    • ADL Matrix
    • BCG Matrix
    • GE Matrix

5.  Strategy Implementation and Evaluation:

  • Implementation: Formulation Implementation Matrix, Linkages and Issues.
  • Strategic Change through Digital
  • Organization Structure (hard) and Culture (soft).
  • Strategic Performance Measures

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Best & Most Affordable CA Foundation Business Laws Video Lectures & Live Online Classes and Face to FAce classes in Ludhiana by Jagdeep Arora Sir

CA Foundation – Business Laws (New) by CA Jagdeep Arora – As per New Syllabus by ICAI

CA Foundation - PAPER 2- Business Laws (NEW SYLLABUS)

CA Foundation Jagdeep Arora Classes – CA Foundation – Business Laws is the Paper 2 in New Syllabus of CA Foundation Level of ICAI.  At KCC Tutorials, Jagdeep Arora Sir (B. Com, CA, CS & CMA) teaches this subject. He is considered the most prominent faculty for this subject. Jagdeep Arora Sir has taught Law subjects for more than 15 years. He teaches Business Laws subject section wise and with great conceptual clarity.  Most of his students get Exemption in Law Papers due to his proper guidance and hard work and with the efforts of students themselves.

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CA Foundation Business Laws Demo Lectures

Whatsapp KCC TUTORIALS at 9814762054 for Discount Offers.

Course Details

  • Language = Hindi & English Mixed.
  • Complete Conceptual Clarity.
  • Doubt Solving Facility Available through WhatsApp and every week live Doubt solving session on Zoom.
  • Regular Mock Tests Student Friendly Teaching Style.
  • Flow Charts and Pictures used for Better Presentation. Technical Assistance Available.
  • Hours – 65- 75 hours
  • 2 Books provided 
  • Use of student friendly language
  • Views – 5 Views
  • Hard Copy to be dispatched within 2-3 days of Order

Terms & Conditions

  • Language = Hindi & English Mixed.
  • Complete Conceptual Clarity.
  • Doubt Solving Facility Available through WhatsApp and every week live Doubt solving session on Zoom.
  • Regular Mock Tests Student Friendly Teaching Style.
  • Flow Charts and Pictures used for Better Presentation.
  • Technical Assistance Available.
  • You may access the lectures via Android/IPhone/Laptop/PC/Macbook.
  • You cannot shift the lectures from your registered device after successful installation.
  • Technical Support team will provide assistance within 24 hours.
  • Classes will be registered with your Mobile number and Email ID.
  • Documents verification required.
  • Classes will be activated within 60 minutes of payment.
  • Duration of the classes can be extended with extra charges. 

System Requirements

  1. Laptop/PC/Macbook: Minimum processor Pentium D | Minimum Ram 2 GB | Windows 7 and above, Windows 10 and Windows 11 System and Desktop (PC) | Windows 32 and 64 bit Both supported
  2. Android/IPhone: Minimum Ram 2 GB (Recommended 4GB) | Minimum Android Version 8.0 & above | Phone should have good performance 
  3. For Pen Drive Mode Internet is Required at the Time of Activation and starting the lectures / For Video player mode on Server Internet Required For Downloading or watching the Lectures / For Live Zoom Classes, stable internet required for attending lectures.

About: CA Foundation Business Laws Classes

  • Language = Hindi & English Mixed.
  • Complete Conceptual Clarity.
  • Doubt Solving Facility Available through WhatsApp and every week live Doubt solving session on Zoom.
  • Regular Mock Tests Student Friendly Teaching Style.
  • Flow Charts and Pictures used for Better Presentation.
  • Technical Assistance Available.
  • Buy CA Foundation Business Laws Classes by Jagdeep Arora Sir
  • You will get 45+ Lectures covering CA Foundation Business Laws syllabus along with 2 Books.
  • Latest & Fully Amended Lectures according to ICAI New Syllabus.
  • Enrollments are open for CA Foundation Laws Live Zoom Classes or Face to Face classes.
  • You will get ‘The Most Updated Study Material’ of CA Foundation Business Laws with this course.
  • Buy CA Foundation Business Laws Online course, Pendrive classes & video lecture by India’s Best Business Laws faculty CA Jagdeep Arora Sir.
  • These classes are applicable for new syllabus as per new scheme.
  • Level – CA Foundation
  • Paper 2 – Business Laws

*Fees once paid is neither refundable nor adjustable nor transferable

About the Faculty

  • Jagdeep Arora Sir (B.Com, CA, CS & CMA) – Total teaching experience – More than 15 years
  • Focused on the conceptual clarity of topic & real interpretation of Corporate and Other Laws
  • Creative teaching methodology, lively & real-life examples
  • Numerous Practical Case Studies discussed.
  • He has a knack for simplifying complex concepts, making them easily understandable to students at all levels of proficiency.
  • He encourages students to participate, ask questions, and engage in discussions.
  • He ensures that the entire Syllabus is comprehensively covered on time.
  • Jagdeep Arora Sir is approachable and readily available for students seeking additional guidance, support and mentorship.

CA Foundation Business Laws- Detailed New Syllabus - Paper 2

 

Contents

  1. Indian Regulatory Framework

  • Major Regulatory Bodies such as Ministry of Finance,
  • Ministry of Corporate Affairs,
  • SEBI, RBI, IBBI, Ministry of Law and Justice, etc.

2.  The Indian Contract Act, 1872

  • General nature of contract, Consideration,
  • Other essential elements of a valid contract,
  • Performance of contract, Breach of contract,
  • Contingent and Quasi Contract,
  • Contract of Indemnity and Guarantee,
  • Contract of  Bailment  and Pledge,
  • Contract of Agency.

3.  The Sale of Goods Act, 1930

  • Formation of the contract of sale,
  • Conditions and Warranties,
  • Transfer of ownership and Delivery of goods,
  • Unpaid seller and his rights.

4.  The Indian Partnership Act, 1932

  • General Nature of Partnership,
  • Rights and Duties of partners,
  • Reconstitution of firms,
  • Registration and Dissolution of a firm.

5.  The Limited Liability Partnership Act, 2008

  • Introduction-covering nature and scope,
  • Essential  features, 
  • Characteristics  of LLP,
  • Incorporation and Differences with other forms of organizations.

6.   The Companies Act, 2013

  • Essential features of company,
  • Corporate veil theory,
  • Classes  of  companies,
  • Types of share capital,
  • Incorporation of company,
  • Memorandum of Association,
  • Articles of Association,
  • Doctrine of Indoor Management.

7.    The Negotiable Instruments Act, 1881

  • Meaning of Negotiable Instruments,
  • Characteristics, Classification of Instruments,
  • Different provisions relating to Negotiation,
  • Presentment of Instruments,
  • Rules of Compensation.

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CA Foundation – Business Economics (New) by CA Sandeep Arora – As per New Syllabus by ICAI

CA Foundation - PAPER 4- Business Economics (NEW SYLLABUS)

CA Foundation Sandeep Arora Classes – CA Foundation – Business Economics is the Paper 4 in New Syllabus of CA Foundation Level of ICAI.  At KCC Tutorials, Sandeep Arora Sir (B. Com, CA & CS) teaches this subject. He is considered the most prominent faculty for this subject. Sandeep Arora Sir has taught Economics Subject for more than 8 years. He teaches Business Economics subject with great conceptual clarity.  Most of his students get Exemption in Business Economics due to his proper guidance and hard work and with the efforts of students themselves.

11

 

ICAI

New Syllabus

LIVE/RECORDED LECTURES

             

 Buy Now 

 

CA Foundation Business Economics Demo Lectures

Whatsapp KCC TUTORIALS at 9814762054 for Discount Offers.

Course Details

  • Language = Hindi & English Mixed.
  • Complete Conceptual Clarity.
  • Doubt Solving Facility Available through WhatsApp and every week live Doubt solving session on Zoom.
  • Regular Mock Tests Student Friendly Teaching Style.
  • Flow Charts and Pictures used for Better Presentation. Technical Assistance Available.
  • Hours – 80 – 90 hours
  • 2 Books provided 
  • Use of student friendly language
  • Views – 5 Views
  • Hard Copy to be dispatched within 2-3 days of Order

Terms & Conditions

  • Language = Hindi & English Mixed.
  • Complete Conceptual Clarity.
  • Doubt Solving Facility Available through WhatsApp and every week live Doubt solving session on Zoom.
  • Regular Mock Tests Student Friendly Teaching Style.
  • Flow Charts and Pictures used for Better Presentation.
  • Technical Assistance Available.
  • You may access the lectures via Android/IPhone/Laptop/PC/Macbook.
  • You cannot shift the lectures from your registered device after successful installation.
  • Technical Support team will provide assistance within 24 hours.
  • Classes will be registered with your Mobile number and Email ID.
  • Documents verification required.
  • Classes will be activated within 60 minutes of payment.
  • Duration of the classes can be extended with extra charges. 

System Requirements

  1. Laptop/PC/Macbook: Minimum processor Pentium D | Minimum Ram 2 GB | Windows 7 and above, Windows 10 and Windows 11 System and Desktop (PC) | Windows 32 and 64 bit Both supported
  2. Android/IPhone: Minimum Ram 2 GB (Recommended 4GB) | Minimum Android Version 8.0 & above | Phone should have good performance 
  3. For Pen Drive Mode Internet is Required at the Time of Activation and starting the lectures / For Video player mode on Server Internet Required For Downloading or watching the Lectures / For Live Zoom Classes, stable internet required for attending lectures.

About: CA Foundation Business Economics Classes( New Syllabus)

  • Language = Hindi & English Mixed.
  • Complete Conceptual Clarity.
  • Doubt Solving Facility Available through WhatsApp and every week live Doubt solving session on Zoom.
  • Regular Mock Tests Student Friendly Teaching Style.
  • Flow Charts and Pictures used for Better Presentation.
  • Technical Assistance Available.
  • Buy CA Foundation Business Economics/  Economics Classes by CA Sandeep Arora Sir.
  • You will get 600+ Lectures covering CA Foundation Business Economics(New Syllabus ) syllabus along with 1 Book.
  • Latest & Fully Amended Lectures according to ICAI New Syllabus.
  • Enrollments are open for CA Foundation Business Economics Live Zoom Classes or Face to Face classes.
  • You will get ‘The Most Updated Study Material’ of CA Foundation Business Economics with this course.
  • Buy CA Inter Business Economics/ Economics online course, Pendrive classes & video lecture by India’s Best  Business Economics faculty CA Sandeep Arora Sir.
  • These classes are applicable for new syllabus as per new scheme.
  • Level – CA Foundation
  • Paper 4 – Business Economics

*Fees once paid is neither refundable nor adjustable nor transferable

About the Faculty

  • Language = Hindi & English Mixed.
  • Complete Conceptual Clarity.
  • Doubt Solving Facility Available through WhatsApp and every week live Doubt solving session on Zoom.
  • Regular Mock Tests Student Friendly Teaching Style.
  • Flow Charts and Pictures used for Better Presentation.
  • Technical Assistance Available. Sandeep Arora Sir (B.Com, CA & CS) – Total teaching experience – More than 10 years!
  • Focused on the conceptual clarity of topic & real interpretation of Accounts, Business Economics, Costing and Financial Management.
  • Creative teaching methodology, lively & real-life examples
  • Numerous Practical Case Studies discussed.
  • He has a knack for simplifying complex concepts, making them easily understandable to students at all levels of proficiency.
  • He encourages students to participate, ask questions, and engage in discussions.
  • He ensures that the entire Syllabus is comprehensively covered on time.
  • Sandeep Arora Sir is approachable and readily available for students seeking additional guidance, support and mentorship.

CA Foundation Business Economics- Detailed New Syllabus - Paper 4

Contents

  1. Introduction to Business Economics

  • Meaning and scope of Business Economics.
  • Basic Problems of an Economy and Role of Price Mechanism.

2.            Theory of Demand and Supply

  • Meaning and Determinants of Demand, Law of Demand and Elasticity of Demand – Price, Income and Cross Elasticity.
  • Theory of Consumer’s Behavior –Indifference Curve approach.
  • Meaning and Determinants of Supply, Law of Supply and Elasticity of Supply, Market Equilibrium andSocial Efficiency.

3.   Theory of Production and Cost

  • Meaning and Factors of Production, Short Run and Long Run.
  • Law of Production – The Law of Variable Proportions and Laws of Returns to Scale,
  • Producer’s Equilibrium.
  • Concepts of Costs – Short-run and long-run costs, Average and  Marginal Costs, Total, Fixed and Variable Costs.

4.  Price Determination in Different Markets

  • Market Structures: Perfect Competition, Monopoly and Monopolistic Competition. Using Game Theory tostudy Oligopoly.
  • Price Determination in these Markets.
  • Price- Output Determination under different Market Forms.

5.   Determination of National Income

  • Macro Economic Aggregates and Measurement of National
  • Determination of National Income: Keynes’ Two Sector Basic Model, Three Sectors and Four

6.   Business Cycles

  • Meaning
  • Phases
  • Features
  • Causes behind these Cycles

7.   Public Finance

  1. Fiscal functions: An Overview, Centre and State
  2. Market Failure/ Government intervention to correct market
  3. Process of    budget     making:     Sources     of    Revenue,     Expenditure Management, and Management ofPublic
  4. Fiscal

8.  Money Market

  1. Concept of Money
  2. Important theories of Demand for
  3. Concept of Money Supply, Cryptocurrency and other new
  4. Monetary

9.  International Trade

  1. Theories of International Trade including theories of intra-industry trade by
  2. Trade Policy – The Instruments of Trade
  3. Trade
  4. Exchange Rates and its economic
  5. International Capital Movements: Foreign Direct
  1. Indian Economy (Before 1950- Chanakya and Nand Vansh, OECD Paper (1950- 1991), Basic knowledge1991
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CA Foundation – Accounting (New) by CA Sandeep Arora – As per New Syllabus by ICAI

CA Foundation Sandeep Arora Classes – CA Foundation – Accounting is the Paper 1 in New Syllabus of CA Foundation Level of ICAI.  At KCC Tutorials, Sandeep Arora Sir (B. Com, CA & CS) teaches this subject. He is considered the most prominent faculty for this subject. Sandeep Arora Sir has taught Accounting Subject for more than 8 years. He teaches accounting subject with great conceptual clarity & Practical Examples.  Most of his students get Exemption in Accounting due to his proper guidance and hard work and with the efforts of students themselves

CA Foundation - PAPER 1- ACCOUNTING (NEW SYLLABUS)

8

 

ICAI

New Syllabus

LIVE/RECORDED LECTURES

             

 Buy Now 

 

Course Details

  • Language = Hindi & English Mixed.
  • Complete Conceptual Clarity.
  • Doubt Solving Facility Available through WhatsApp and every week live Doubt solving session on Zoom.
  • Regular Mock Tests Student Friendly Teaching Style.
  • Flow Charts and Pictures used for Better Presentation. Technical Assistance Available.
  • Hours – 100 – 110 hours
  • 1 Book provided 
  • Use of student friendly language
  • Views – 5 Views
  • Hard Copy to be dispatched within 2-3 days of Order

Terms & Conditions

  • Language = Hindi & English Mixed.
  • Complete Conceptual Clarity.
  • Doubt Solving Facility Available through WhatsApp and every week live Doubt solving session on Zoom.
  • Regular Mock Tests Student Friendly Teaching Style.
  • Flow Charts and Pictures used for Better Presentation.
  • Technical Assistance Available.
  • You may access the lectures via Android/IPhone/Laptop/PC/Macbook.
  • You cannot shift the lectures from your registered device after successful installation.
  • Technical Support team will provide assistance within 24 hours.
  • Classes will be registered with your Mobile number and Email ID.
  • Documents verification required.
  • Classes will be activated within 60 minutes of payment.
  • Duration of the classes can be extended with extra charges. 

System Requirements

  1. Laptop/PC/Macbook: Minimum processor Pentium D | Minimum Ram 2 GB | Windows 7 and above, Windows 10 and Windows 11 System and Desktop (PC) | Windows 32 and 64 bit Both supported
  2. Android/IPhone: Minimum Ram 2 GB (Recommended 4GB) | Minimum Android Version 8.0 & above | Phone should have good performance 
  3. For Pen Drive Mode Internet is Required at the Time of Activation and starting the lectures / For Video player mode on Server Internet Required For Downloading or watching the Lectures / For Live Zoom Classes, stable internet required for attending lectures.

About: CA Foundation Accounting Classes( New Syllabus)

  • Language = Hindi & English Mixed.
  • Complete Conceptual Clarity.
  • Doubt Solving Facility Available through WhatsApp and every week live Doubt solving session on Zoom.
  • Regular Mock Tests Student Friendly Teaching Style.
  • Flow Charts and Pictures used for Better Presentation.
  • Technical Assistance Available.
  • Buy CA Foundation Accounting/  Accounts Classes by CA Sandeep Arora Sir.
  • You will get 100+ Lectures covering CA Foundation Accounting(New Syllabus ) syllabus along with 1 Book.
  • Latest & Fully Amended Lectures according to ICAI New Syllabus.
  • Enrollments are open for CA Foundation Accounting Live Zoom Classes or Face to Face classes.
  • You will get ‘The Most Updated Study Material’ of CA Foundation Accounting with this course.
  • Buy CA Inter Advanced Accounts/ Advanced Accounting online course, Pendrive classes & video lecture by India’s Best  Accounting faculty CA Sandeep Arora Sir.
  • These classes are applicable for new syllabus as per new scheme.
  • Level – CA Foundation
  • Paper 1 – Accounting

*Fees once paid is neither refundable nor adjustable nor transferable

About the Faculty

  • Language = Hindi & English Mixed.
  • Complete Conceptual Clarity.
  • Doubt Solving Facility Available through WhatsApp and every week live Doubt solving session on Zoom.
  • Regular Mock Tests Student Friendly Teaching Style.
  • Flow Charts and Pictures used for Better Presentation.
  • Technical Assistance Available. Sandeep Arora Sir (B.Com, CA & CS) – Total teaching experience – More than 10 years!
  • Focused on the conceptual clarity of topic & real interpretation of Accounts, Business Economics, Costing and Financial Management.
  • Creative teaching methodology, lively & real-life examples
  • Numerous Practical Case Studies discussed.
  • He has a knack for simplifying complex concepts, making them easily understandable to students at all levels of proficiency.
  • He encourages students to participate, ask questions, and engage in discussions.
  • He ensures that the entire Syllabus is comprehensively covered on time.
  • Sandeep Arora Sir is approachable and readily available for students seeking additional guidance, support and mentorship.

CA Foundation Accounting - Detailed New Syllabus - Paper 1

 

Contents

  1. Theoretical Framework 

  • Meaning and Scope of Accounting
  • Accounting concepts, principles and
  • Capital and revenue expenditure, capital and revenue receipts, contingent assets and
  • Accounting
  • Accounting as    a    measurement     discipline    –    valuation    principles, accounting Accounting Standards – concepts and objectives.

2.  Accounting Process

  • Recording accounting transactions: principles of double entry book- keeping, books of original entry – journal, subsidiary books, cash book, ledger-format, posting from journal and subsidiary books, balancing of
  • Preparation of trial
  • Rectification of Errors

3.  Bank Reconciliation Statement

  • Introduction, reasons and preparation of bank reconciliation statement.

4. Inventories

               Meaning, basis and technique of inventory valuation, cost of inventory, net realizable value and record system.

5. Depreciation and Amortization

  • Tangible  and  intangible  assets-Meaning  and  difference,  concepts,  
  • Methods of computation and accounting treatment of depreciation  /  amortization, change in depreciation method.

6.   Bills of exchange and Promissory notes

  • Meaning of bills of exchange and promissory notes and
  • Their accounting treatment; accommodation bills

 

7. Preparation of Final accounts of Sole Proprietors

Elements of financial statements, closing adjustment entries, trading account, profit and loss account and balance sheet of manufacturing and non- manufacturing entities.

8.            Financial Statements of Not-for-Profit Organizations

  • Significance and preparation of receipt and payment account, income and expenditure account and balance sheet,
  • Difference between profit and loss account and income and expenditure account.

9.  Accounts from Incomplete Records (excluding preparation of accounts based on ratios).

10. Partnership and LLP Accounts

  • Final accounts of partnership firms and
  • Admission, retirement and death of a partner including treatment of
  • Dissolution of partnership firms and LLPs  including  piecemeal distribution

11.  Company Accounts

  • Definition of shares and
  • Issue of shares and debentures, forfeiture of shares, re-issue of forfeited
  • Redemption of preference shares and debentures (excluding purchase and redemption of own debentures and sinking fund method).
  • Accounting for bonus issue and right issue.
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Best & Most Affordable CA Foundation Accounting Video Lectures & Live Online Classes

CA Foundation – Accounting – Paper 1 – By CA CS Sandeep Arora Sir

Sandeep Arora Sir (B.Com, CA & CS) at KCC Tutorials is teaching this Subject for the last 10 Years. He is considered one of Best Faculty in India for this Subject. He hold a great command over this subject. 

Best CA Foundation Accounting Video Lectures & Live Classes by Sandeep Arora Sir

Why to prefer Sandeep Sir’s CA Foundation Accounting Lectures

  • Sandeep Arora Sir’s Video Lectures for Accounting Subject are considered one of the most detailed Video Lectures in India.
  • With Video Lectures all Past Years Suggested Questions and Answers, RTP and MTP are provided so a student can cover the syllabus in the best possible manner to clear the exams in the first attempt.
  • He makes the concepts of Accounting very crystal and clear so even an average student can understand the Accounting very easily. 

 

CA Foundation Paper 1 – Accounting ( New Syllabus )

2,500.003,500.00

Description

COURSE DESCRIPTION– Best & Most Affordable Paper 1 – Accounting (New Syllabus) by India’s Best Faculty for CA Course (New Syllabus)

  • Language = Hindi & English Mixed for CA Intermediate – Paper 1 – Accounting(New Syllabus)
  • Complete Conceptual Clarity.
  • Complete Coverage of ICAI Prescribed Syllabus
  • Coverage of RTP, MTP and Suggested Answers
  • Doubts are taken on each Saturday & Sunday on Zoom and through Whatsapp on regular  Basis.
  • Regular Mock Tests
  • Student Friendly Teaching Style.
  • Flow Charts and Pictures used for Better Presentation.
  • Technical Assistance Available.
  • Hours – 70–80 hrs
  • Use of student friendly language
  • Views= 5 Views
  • Hard Copy to be dispatched within 48 hours of Order
  • 1 Book provided   

[/su_list]

FACULTY DESCRIPTION

1.Total teaching experience - Sandeep Arora Sir - more than 10 years
2.Focused on the conceptual clarity of topics & Exams Oriented Approach

Additional information

Validity

12 Months Validity, 6 Months Validity

Mode

Downloadable Classes, Pen Drive Classes

Reviews

There are no reviews yet.

Be the first to review “CA Foundation Paper 1 – Accounting ( New Syllabus )”

Your email address will not be published. Required fields are marked *

CA Foundation Accounting Live Online Classes

A Student may also join Live Online Classes for Accounting Subject from Sandeep Arora Sir. 

To Know the Timing, Charges etc. for Live Online Classes for Accounting  Subject, A student may Whatsapp or Call @ 98147-62054

CA Foundation Accounting Detailed Syllabus

CA Foundation Paper-1 Accounting (New Syllabus)

 

Contents

  1. Theoretical Framework
    • Meaning and Scope of
    • Accounting concepts, principles and
    • Capital and revenue expenditure, capital and revenue receipts, contingent assets and
    • Accounting
    • Accounting as    a    measurement     discipline    –    valuation    principles, accounting Accounting Standards – concepts and objectives.

2.            Accounting Process

  • Recording accounting transactions: principles of double entry book- keeping, books of original entry – journal, subsidiary books, cash book, ledger-format, posting from journal and subsidiary books, balancing of
  • Preparation of trial
  • Rectification of

3.            Bank Reconciliation Statement

Introduction, reasons and preparation of bank reconciliation statement.

4.            Inventories

Meaning, basis and technique of inventory valuation, cost of inventory, net realizable value and record system.

5.            Depreciation and Amortization

Tangible  and  intangible  assets-Meaning  and  difference,  concepts,   methods of computation and accounting treatment of depreciation  /  amortization, change in depreciation method.

6.            Bills of exchange and Promissory notes

Meaning of bills of exchange and promissory notes and their accounting treatment; accommodation bills

 

7.            Preparation of Final accounts of Sole Proprietors

Elements of financial statements, closing adjustment entries, trading account, profit and loss account and balance sheet of manufacturing and non- manufacturing entities.

8.            Financial Statements of Not-for-Profit Organizations

Significance and preparation of receipt and payment account, income and expenditure account and balance sheet, difference between profit and loss account and income and expenditure account.

9.            Accounts from Incomplete Records (excluding preparation of accounts based on ratios).

  1. Partnership and LLP Accounts
    • Final accounts of partnership firms and
    • Admission, retirement and death of a partner including treatment of
    • Dissolution of partnership firms and LLPs  including  piecemeal distribution of

11.         Company Accounts

  • Definition of shares and
  • Issue of shares and debentures, forfeiture of shares, re-issue of forfeited
  • Redemption of preference shares and debentures (excluding purchase and redemption of own debentures and sinking fund method).
  • Accounting for bonus issue and right issue.

CA Foundation Accounting Paper 1 - Demo Lectures by Sandeep Arora Sir

 

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Best & Most Affordable CA Foundation Business Laws Video Lectures & Live Online Classes and Face to FAce classes in Ludhiana by Jagdeep Arora Sir

Best & Most Affordable CA Foundation Business Laws Video Lectures & Live Online Classes

CA Foundation – Business Laws – Paper 2 – By CA CS CMA Jagdeep Arora Sir

Jagdeep Arora Sir (B.Com, CA, CS & CMA) at KCC Tutorials is teaching this Subject for the last 14 Years. He is considered one of Best Faculty in India for this Subject. He hold a great command over this subject. 

Best CA Foundation Business Laws Video Lectures & Live Classes by Jagdeep Arora Sir

Why to prefer Jagdeep Sir’s CA Foundation Business Laws Lectures

  • Jagdeep Arora Sir’s Video Lectures for Business Laws Subject are considered one of the most detailed Video Lectures in India.
  • With Video Lectures all Past Years Suggested Questions and Answers, RTP and MTP are provided so a student can cover the syllabus in the best possible manner to clear the exams in the first attempt.
  • He makes the concepts of Business Laws very crystal and clear so even an average student can understand the Business Laws very easily. 

 

CA Foundation Paper 2 – Business Laws ( New Syllabus )

2,500.003,500.00

Description

COURSE DESCRIPTION– Best & Most Affordable Paper 2 – Business Laws (New Syllabus)by India’s Best Faculty for CA Course (New Syllabus)

  • Language = Hindi & English Mixed for CA Foundation- Paper 2 - Business Laws(New Syllabus)
  • Complete Conceptual Clarity.
  • Complete Coverage of ICAI Prescribed Syllabus
  • Coverage of RTP, MTP and Suggested Answers
  • Doubts are taken on each Saturday & Sunday on Zoom and through WhatsApp on regular  Basis.
  • Regular Mock Tests
  • Student Friendly Teaching Style.
  • Flow Charts and Pictures used for Better Presentation.
  • Technical Assistance Available.
  • Hours – 60--70 hrs
  • Use of student friendly language
  • Views= 5 Views
  • Hard Copy to be dispatched within 48 hours of Order
  • 1 Book provided  with Past Years Question Answers 

FACULTY DESCRIPTION

CA Jagdeep Arora Sir 

1.Total teaching experience of 15 years
2.Focused on the conceptual clarity of topic 
3.Students Friendly teaching methodology
4. Maximum Practical Questions Coverage

Additional information

Validity

12 Months Validity, 6 Months Validity

Mode

Downloadable Classes, Pen Drive Classes

Reviews

There are no reviews yet.

Be the first to review “CA Foundation Paper 2 – Business Laws ( New Syllabus )”

Your email address will not be published. Required fields are marked *

CA Foundation Business Laws Live Online Classes

A Student may also join Live Online Classes for Business Laws from Jagdeep Arora Sir. 

To Know the Timing, Charges etc. for Live Online Classes for Business Laws  Subject, A student may Whatsapp or Call @ 98147-62054

CA Foundation Business Laws Detailed Syllabus

CA Foundation Business Laws (New Syllabus)

 

Contents

  1. Indian Regulatory Framework

Major Regulatory Bodies such as Ministry of Finance, Ministry of Corporate Affairs, SEBI, RBI, IBBI, Ministryof Law and Justice, etc.

2. The Indian Contract Act, 1872

General nature of contract, Consideration, Other essential elements of a valid contract, Performance of contract, Breach of contract, Contingent and Quasi Contract, Contract of Indemnity and Guarantee, Contract of  Bailment  and Pledge, Contract of Agency.

3. The Sale of Goods Act, 1930

Formation of the contract of sale, Conditions and Warranties, Transfer of ownership and Delivery of goods, Unpaid seller and his rights.

4. The Indian Partnership Act, 1932

General Nature of Partnership, Rights and Duties of partners, Reconstitution of firms, Registration and Dissolution of a firm.

5.  The Limited Liability Partnership Act, 2008

Introduction-covering nature and scope, Essential  features,  Characteristics  of LLP, Incorporation andDifferences with other forms of organizations.

6.  The Companies Act, 2013

Essential features of company, Corporate veil theory, Classes  of  companies, Types of share capital, Incorporation of company, Memorandum of Association, Articles of Association, Doctrine of Indoor Management.

7.  The Negotiable Instruments Act, 1881

Meaning of Negotiable Instruments, Characteristics, Classification of Instruments, Different provisions relating to Negotiation, Presentment of Instruments, Rules of Compensation.

CA Foundation Business Laws Paper 2 - Demo Lectures by Jagdeep Arora Sir

 

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Best & Most Affordable CA Inter Auditing and Ethics Video Lectures & Live Online Classes

Best & Most Affordable CA Inter Auditing and Ethics Video Lectures & Live Online Classes

CA Intermediate – Auditing and Ethics – Paper 5 – By CA CS CMA Jagdeep Arora Sir

Jagdeep Arora Sir (B.Com, CA, CS & CMA) at KCC Tutorials is teaching this Subject for the last 14 Years. He is considered one of Best Faculty in India for this Subject. He hold a great command over this subject. 

Best CA Intermediate Auditing and Ethics Video Lectures & Live Classes by Jagdeep Arora Sir

Why to prefer Jagdeep Sir’s CA Intermediate Auditing and Ethics Lectures

  • Jagdeep Arora Sir’s Video Lectures for Auditing and Ethics Subject are considered one of the most detailed Video Lectures in India.
  • With Video Lectures all Past Years Suggested Questions and Answers, RTP and MTP are provided so a student can cover the syllabus in the best possible manner to clear the exams in the first attempt.
  • He makes the concepts of Auditing and Ethics very crystal and clear so even an average student can understand the Auditing and Ethics very easily. 

 

CA Intermediate Auditing and Ethics Live Online Classes

A Student may also join Live Online Classes for Auditing and Ethics from Jagdeep Arora Sir. 

To Know the Timing, Charges etc. for Live Online Classes for Auditing and Ethics  Subject, A student may Whatsapp or Call @ 98147-62054

CA Intermediate Auditing and Ethics Detailed Syllabus

CA Intermediate Paper-5 Auditing and Ethics (New Syllabus)

Contents

  1. Nature, Objective and Scope of Audit:

Auditing Concepts:

 

  • Origin of Auditing,
  • Meaning of Audit,
  • Need for Audit (Benefits of Audit),
  • Objective of the Audit,
  • Scope of Audit,
  • External Audit engagements,
  • Qualities of Auditor.
  • Inherent Limitations of an Audit; Relationship of auditing with other disciplines.
  • (SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing).

2.   Audit Strategy, Audit Planning and Audit Program:

(SA 300 Planning an Audit of Financial statements)

 

  • Auditor’s responsibility to plan an audit of financial Benefits of audit planning.
  • Planning is a continual and iterative
  • Discussion of elements of planning with the entity’s Involvement of Key Engagement Team Members in planning the audit. Preliminary engagement activities.
  • The auditor’s consideration of client continuance and ethical Planning activities.
  • Establishing an  overall   audit   strategy-   Assistance   for   the development of Audit Plan   Documenting the overall audit strategy and audit plan; Audit
  • Development of Audit Plan

3. Risk Assessment and Internal Control:

  • Audit
  • Risk of Material Misstatement, Inherent Risk and Control Risk, Detection
  • Sampling and Non-Sampling
  • Concept of Materiality, Materiality in Planning and Performing an
  • Auditor’s responsibility to apply the concept of
  • Auditor’s determination of materiality is a matter of professional Materiality and AuditRisk.
  • Application of   materiality   in   planning   
  • Concept of Performance materiality.
  • Determining materiality and performance materiality when planning the
  • Use of Benchmarks in determining materiality for the financial statements as a whole. Materialitylevel or levels for particular classes of transactions, account balances or
  • Revision in materiality as the audit Documenting the Materiality.

(SA 320 Materiality in Planning and Performing an Audit).

  • Identifying and Assessing the Risk of Material Misstatement, Risk Assessment
  • Understanding the entity and its environment; Internal
  • Documenting the
  • Evaluation of internal control
  • Testing of Internal control; Internal Control and IT Environment (SA 315 Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment).

Digital Audit: Key features, Impact of IT related Risks, Impact on Controls, Internal Financial Controls as per Regulatory requirements, Types of Controls, Audit approach, Understanding and documenting Automated environment, Testing methods, data analytics for audit, assessing and reporting audit findings.

Overview and Introduction: The Auditor’s Responses to Assessed Risks-SA 330.

4. Audit Evidence:

  • Meaning of Audit
  • Relevance and Reliability of audit evidence; Sufficient appropriate audit evidence, Meaning
  • Assertions contained in the Financial Source of audit evidence.
  • Test of
  • Substantive Procedures- Test of details and Substantive analytical procedures, Audit procedures forobtaining audit
  • Evaluation of Audit Evidence (SA 500 Audit Evidence), Audit (Using the work of Internal Auditors – SA 610)
  • Internal audit
  • External Auditor’s Responsibility for the audit, Evaluating the  internal audit
  • Basics of Internal Financial Control and reporting   Distinction between InternalFinancial Control and Internal Control over Financial Reporting.
  • Audit Sampling: (SA 530 Audit Sampling). Meaning of Audit
  • Designing an audit sample; Types of sampling (Approaches to Sampling).
  • Sample Size and selection of items for testing; Sample selection
  • Obtaining evidence of existence of inventory; Audit procedure to identify litigation & claims, obtaining evidence regarding the presentation and disclosure of segment information (SA 501 Audit Evidence – Specific Considerations for Selected Items); External confirmation Management’s refusal to allow the auditor to send a confirmation request; Negative Confirmations(SA 505 External Confirmations); Audit evidence about opening balances; Accounting policies relating to  opening balances; Reporting with regard to opening balances (SA 510 Initial Audit Engagements-Opening Balances).
  • Meaning of Related Party; Nature of Related Party Relationships & Transactions; Understanding the Entity’s Related Party Relationships & Transactions (SA 550 Related Parties).
  • Analytical
  • Meaning, nature, purpose and timing of analytical  procedures; Substantive analytical
  • Designing and performing analytical procedures prior to
  • Investigating the results of analytical procedures (SA 520 Analytical Procedures).

5.   Audit of Items of Financial Statements:

  • Audit of sale of Products and Services; Audit of Interest Income, Rental Income, Dividend Income, Netgain/loss on sale of Investments
  • Audit of Purchases, Employee benefits expenses, Depreciation, Interest expense, Expenditure  on  Power & Fuel, Rent, Repair to building, Repair to Machinery, Insurance, Taxes, Travelling Expenses, Miscellaneous Expenses etc.
  • Audit of Share Capital, Reserve & Surplus, Long Term Borrowings, Trade Payables, Provisions, ShortTerm Borrowings & Other Current
  • Audit of Land, Buildings, Plant & Equipment, Furniture & Fixtures, Vehicles, Office Equipment, Goodwill, Brand/Trademarks, Computer Software
  • Audit of Loan & Advances, Trade Receivable, Inventories, Cash & Cash Equivalent, Other Audit of Contingent Liabilities.

(The list of items is illustrative only)

6. Audit Documentation

  • Concept of Audit
  • Nature & Purpose of Audit Documentation; Form, Content & Extent of Audit Completion Memorandum.
  • Ownership and custody of Audit Documentation (SA 230 Audit Documentation).

7.  Completion and Review

  • Meaning of Subsequent Events;
  • Auditor’s obligations in different situations of subsequent
  • Procedures for subsequent (SA 560 Subsequent Events).
  • Responsibilities of    the    Auditor    with    regard    to    Going    Concern Assumption; Objectives of the Auditorregarding Going
  • Events or Conditions that may cast doubt about Going Concern
  • Audit Procedures when events or conditions are  identified  (SA  570 Going Concern). Overview and
  • Introduction of Evaluations of Misstatements identified during the audit (SA 450).
  • Written Representations as Audit
  • Objective of Auditor regarding Written
  • Management from whom Written Representations may be
  • Written Representations about Management’s Responsibilities (SA 580 Written Representations)
  • Overview and Introduction of SA 260: Communication with Those Charged with
  • Overview and Introduction of SA 265 Communicating Deficiencies in Internal Control to ThoseCharged with Governance

8.   Audit Report

  • Forming an opinion on the Financial
  • Auditor’s Report- basic elements (SA 700 Forming an Opinion and Reporting on FinancialStatements).
  • Communicating key Audit Matters in the Independent Auditor’s Report (SA 701) Types of Modified Opinion, Circumstances When a Modification to the Auditor’s Opinion is Required, Qualified, Adverse Disclaimer of Opinion (SA 705 Modification to the Opinion in  the  Independent Auditor’s Report).
  • SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’sReport.
  • Nature of Comparative
  • Corresponding Figure; Comparative Financial Statements (SA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements).
  • Branch audit; Joint audit; Reporting requirements under the Companies Act, 2013 including

9.  Special Features of Audit of Different Type of Entities

  • Appointment of Auditor,
  • Audit Procedure and Audit Report in respect of different Category of Entities:
  • Government; Local bodies;
  • Not-for-profit organizations;
  • Trust and Societies,
  • Partnership Firms,
  • Audit of different type of undertakings, i.e., Educational Institutions, Hotels, Clubs, Hospitals, etc., Basics of Limited Liability Partnerships (LLPs) Audit and Co-operative Societies Audit.

10.   Audit of Banks

Understanding of accounting system in Banks, Audit Approach, Audit of Revenue items, SpecialConsideration in Bank Audit with emphasis on Advances and NPAs.

11. Ethics and Terms of Audit Engagements

  • Meaning of
  • Ethics is a State of Mind, Need for Professional
  • Principles based approach v Rules based approach (Ethical or Legal).
  • The fundamental principles of Professional Ethics: Integrity; Objectivity; Professional Competence and Due care; Confidentiality; Professional
  • Independence of
  • Threats to Independence: Self Interest threats; Self Review threats; Advocacy threats; Familiaritythreats; Intimidation
  • Safeguards to Independence; Professional Skepticism, Terms of Audit Engagements Preconditionsfor an audit; Audit Engagement.
  • Agreement on Audit Engagement
  • Terms of Engagement in Recurring Audits (SA 210 Agreeing the Terms of Audit Engagements).
  • Overview and Introduction of SQC 1 Quality Control for Firms that Perform Audits and Reviews ofHistorical Financial Information and Other Assurance and Related Services

Overview and Introduction of SA 220 – Quality Control for an Audit of Financial Statements).

CA Intermediate Auditing and Ethics Paper 5 - Demo Lectures by Jagdeep Arora Sir

 

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CA Intermediate – Corporate and Other Laws – Paper 2 – By CA CS CMA Jagdeep Arora Sir

Jagdeep Arora Sir (B.Com, CA, CS & CMA) at KCC Tutorials is teaching this Subject for the last 14 Years. He is considered one of Best Faculty in India for this Subject. He hold a great command over this subject. 

Best CA Intermediate Corporate and Other Laws Video Lectures & Live Classes by Jagdeep Arora Sir

Why to prefer Jagdeep Sir’s CA Intermediate Corporate and Other Laws Lectures

  • Jagdeep Arora Sir’s Video Lectures for Corporate and Other Laws Subject are considered one of the most detailed Video Lectures in India.
  • With Video Lectures all Past Years Suggested Questions and Answers, RTP and MTP are provided so a student can cover the syllabus in the best possible manner to clear the exams in the first attempt.
  • He makes the concepts of Corporate and Other Laws very crystal and clear so even an average student can understand the Corporate and Other Laws very easily. 

 

CA Intermediate – Paper 2 – Corporate & Other Laws (New Syllabus)

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Description

COURSE DESCRIPTION– Paper 2 – Corporate & Other Laws (New Syllabus) Classes by India’s Best CA Inter Law Faculty

  • Language = Hindi  for CA Intermediate – Paper 2 – Corporate & Other Laws (New Syllabus)
  • Complete Conceptual Clarity.
  • Complete Coverage of ICAI Prescribed New Syllabus
  • Coverage of RTP, MTP and Suggested Answers
  • Doubts are taken on each Saturday & Sunday on Zoom and through WhatsApp on regular  Basis.
  • Student Friendly Teaching Style.
  • Technical Assistance Available.
  • Hours – 90 hrs
  • Use of student friendly language
  • Views= Unlimited 
  • Hard Copy Notes to be dispatched within 24  hours of Order
  • 2 Books to be provided – 1 Notes, 1 Questions & Answers Book

 

FACULTY DESCRIPTION

CA Inter Paper 2 – Corporate & Other Laws is taught by Jagdeep Arora Sir (B. Com, CA, CS & CMA). He is considered Best Faculty/Teacher for CA Inter Law Subject due to his in-depth understanding of Law. He believes in Logical Interpretation of Law rather than Cramming without understanding.  

Additional information

Validity

May, 2025, November, 2024

Mode

Google Drive, Pen Drive Classes

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CA Intermediate Corporate and Other Laws Live Online Classes

A Student may also join Live Online Classes for Corporate and Other Laws from Jagdeep Arora Sir. 

To Know the Timing, Charges etc. for Live Online Classes for Corporate Law and Other Laws  Subject, A student may Whatsapp or Call @ 98147-62054

CA Intermediate Corporate and Other Laws Detailed Syllabus

CA Intermediate Paper-2 Corporate and Other Laws (New Syllabus)

Contents

    PART I– COMPANY LAW AND LIMITED LIABILITY PARTNERSHIP LAW (70 MARKS)

  1. The Companies Act, 2013: including important rules and drafting of notices, resolutions –

 

  • Preliminary
  • Incorporation of Company and Matters Incidental thereto
  • Prospectus and Allotment of Securities
  • Share Capital and Debentures
  • Acceptance of Deposits by Companies
  • Registration of Charges
  • Management and Administration
  • Declaration and Payment of Dividend
  • Accounts of Companies
  • Audit and Auditors
  • Companies Incorporated Outside India

   2. The Limited Liability Partnership Act, 2008 including important Rules

 

PART II- OTHER LAWS (30 MARKS)

 Contents

  • The General Clauses Act, 1897: Important Definitions, Extent and Applicability, General Rules of Construction, Powers and Functionaries, Provisions as to Orders, Rules, made under Enactments and Miscellaneous provisions.
  • Interpretation of Statutes: Rules of Interpretation of Statutes, Aids to Interpretation, Rules of Interpretation/Construction of Deeds and
  • The Foreign Exchange Management Act, 1999: Significant definitions and concepts of Current and Capital Account Transactions.

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