ABC ANALYSIS TO CRACK CS EXAM

1. COST
Category Topics Weightage
A RATIO ANALYSIS
MARGINAL COSTING
STANDARD COSTING
50-60 Marks
MATERIAL COST
LABOUR COST
OVERHEADS
B PROCESS COSTING
CONTRACT COSTING
SERVICE/ OPERATING COSTING
30-35 marks
BUDGETARY CONTROL
BASIC COST CONCEPTS
METHODS OF COSTING
C ACTIVITY BASED COSTING
CASH FLOW & FUND FLOW
COST ACCOUNTING RECORDS & COST AUDIT 20-15 marks
INTEGRATED & NON INTEGRATED CCOUNTING
JOINT PRODUCT – BY PRODUCT

2. TAX
Category Topics Weightage
A HEADS OF INCOME GST 50-60 Marks
SET OFF AND CARRY FORWARD OF LOSSES
DEDUCTIONS
B 30-35 marks
INTRODUCTION TO INCOME TAX & AGRICULTURE INCOME
RESIDENTIAL STATUS .
ALTERNATE MINIMUM TAX
COLLECTION AND RECOVERY OF TAX & ASSESSMENT OF VARIOUS ENTITIES
C 20-15 marks
INTERNATIONAL TAXATION
TAX PLANNING

3. ILGL
Category Topics Weightage
Factories Act 1948
Workmen’s Compensation Act 1923
Industrial Disputes Act 1947
A Constitution of India 50-60 Marks
Code of Civil Procedure
Indian Penal Code and Criminal Procedure Code
Specific Relief Act 1963
Minimum Wages Act 1948
Payment of Wages Act 1936
Payment of Bonus Act 1965
B 30-35 marks
Payment of Gratuity Act 1972
Interpretation of Statutes
Law of Tort .
Equal Remuneration Act 1976
Employees’ State Insurance Act 1948
Employees’ Provident Funds and Miscellaneous Provisions Act 1952
Contract Labour (Regulation and Abolition) Act 1970
Maternity Benefit Act1961
The Child Labour (Prohibition and Regulation) Act 1986
Industrial Employment (Standing Orders) Act 1946
Indian Trade Union Act 1926
C 20-15 marks
The Labour Laws (Exemption from Furnishing Returns and Maintaining Register by Certain
Establishments) Act 1988
Employment Exchanges (Compulsory Notification of Vacancies) Act 1959
Apprentices Act 1961
Labour Audit covering the above Acts and those Industry Specific Acts
Limitation Act 1963
Evidence Act 1872
Right to Information .