13. An Overview of Cost: Importance and relevance of Cost Accounting; Material Cost, Labour Cost, Direct Expenses and Overheads, Cost Sheet.
14. Cost Accounting Records & Cost Audit under Companies Act, 2013
15. Budget, Budgeting and Budgetary Control: Preparation of various types of Budgets; Budgetary Control System; Zero Based Budgeting; Performance Budgeting
16. Ratio Analysis: Financial Analysis through Ratios
17. Management Reporting (Management Information Systems)
18. Decision Making Tools: Marginal Costing; Transfer Pricing
19. Valuation Principles & Framework: Conceptual Framework of Valuation, Valuation rules; Valuation of securities or financial assets; Approaches of Valuation – Assets Approach, Income Approach; Market Approach; Registered Valuer; IND AS Valuation
20. Valuation of Shares, Business and Intangible Assets: Regulatory Valuations; Companies Act; Insolvency and Bankruptcy
Code; Income Tax Act; SEBI law; FEMA and RBI guidelines.
21. Accounting for Share based payments (IndAS 102)
22. Business and Intangible Assets
23. Methods of Valuation :Net Assets Valuation: Relative Valuation (Comparable Companies/Transactions); Discounted Cash
Flow Valuation; Other Methods
Case Studies & Practical Aspects
