SET D - Self-Paced Online Modules | LecturePedia

SYLLABUS

SET D

SELF-PACED ONLINE MODULES

PAPER-1: THE CONSTITUTION OF INDIA AND ART OF ADVOCACY (100 MARKS)

Objective

(a) To have basic knowledge of the Constitution governing the State, Government and rights and duties of the Citizens.

(b) To develop an understanding of the legal system in India and acquire knowledge and apply basic principles of drafting and pleading.

Contents Sections Weightage
PART I: THE CONSTITUTION OF INDIA

1. Introduction: Preamble, Features, Sources, the Union and its Territory, Citizenship, Fundamental Rights, Duties and Directive Principles. 		I 20%-25%
2. Government of Union: The Executive, Parliament, Judiciary

3. Government of States: The Executive, State Legislature, High courts in the States. 		II 25%-35%
4. Relation between Union and the States: Legislative relations, Administrative relations, Financial relations.

5. Emergency Provisions

6. Procedure for Amendments 		III 20%- 25%
PART II: ART OF ADVOCACY

1. Development of Legal System in India
2. Representation by Chartered Accountants in Tribunals
3. Basic Rules of drafting and pleading 		IV 20%- 30%

Note: If new legislations are enacted in place of the existing legislations, the syllabus would include the corresponding provisions of such new legislations with effect from a date notified by the Institute.

The specific inclusions/exclusions in the various topics covered in the syllabus will be effected every year by way of Study Guidelines, if required.

PAPER-2: PSYCHOLOGY & PHILOSOPHY (100 MARKS)

SECTION-A: PSYCHOLOGY (50 MARKS)

Objective:

(a) To develop knowledge an understanding of basic concepts in psychology and its implication in the accountancy process.

(b) To give a practical/utilitarian perspective of psychological concepts that is applicable in personal and work life

Contents Section Weightage
1. Introduction (Definition, Orientation and Scope)
  1. What is Psychology?
  2. Misconceptions in Psychology
  3. Applications and Scope of Psychology in Accounting and accountancy
I 20% – 30 %
2. Personality
  1. Understanding Personality (HEXACO model and Dark Triad theory)
  2. Role of Personality during human interaction in accounting
  3. Mindfulness and Decision-Making
  4. Factors affecting Decision Making (Attitude: stereotypes and prejudices; aptitude and motivation)
  5. Decision Making under uncertainty
II 20% – 30 %
3 Individual level psychological process
  1. Emotional Intelligence Concept (self-awareness, self-regulation, self-management, relationship management) of EI
  2. Strategies to enhance EI in day-to-day activities
  3. Navrasa
  4. Communication (verbal and nonverbal)
  5. Stress Management & Work-life Balance
  6. Understanding stress (Eustress and Distress)
  7. Practical ways to deal with stress
III 20%– 30%
4 Psychological processes in Organizations
  1. Groups, Leadership and Change Management
  2. Conceptual understanding (Group Think, Conformity and Social loafing, Work Teams, Leadership, Change management) and its application in modern accounting
  3. PsyCap and Goal Setting in Accountancy Self-efficacy, Optimism, Hope and Resilience and goal setting in accounting
IV 20%– 30 %

SECTION B: PHILOSOPHY (50 MARKS)

Objective

(a) To develop an understanding of the usefulness of philosophy in contemporary life.

(b) To develop an understanding of the philosophical methods of critical thinking and analytical reasoning and know who we are and how we ought to conduct ourselves.

Contents Section Weightage
1. General Discussions on Philosophy and Reasoning
  1. What is Philosophy?
  2. Core branches in Philosophy (Indian and Western)
    • Epistemology (Theory of Knowledge- Truth, Justification and Belief)
    • Metaphysics (Nature of Reality: Mind-Body Dualism, Nature of Consciousness)
    • Axiology (Ethics and Aesthetics)
  3. Characteristics of Indian Philosophy: Darshana Shastra
i 20% – 30%
2. Critical Thinking and Reasoning
  1. Argument and Evaluation
  2. Informal Fallacy
II 20% – 30%
3. Ethics: Who we are & How we ought to conduct ourselves
  1. Virtue Ethics and Theory of Excellence: Plato and Aristotle
    • Teleology (Theory of Means and End)
    • Deontology (Concept of Duty)
  2. Indian Ethics
    • Aims of Life: Dharma (Duty), Artha (Wealth), Kama (Pleasure), Moksha (Liberation)
    • Yoga: Karma Yoga, Bhakti Yoga, Jnana Yoga, RajaYoga
    • Meditation: Chitta Vritti Nirodha, Yama and Niyama
III 20% – 30%
4. Usefulness of Philosophy in Contemporary life (especially for CAs)
  1. Business Ethics
    • Karma Yoga for superior business performance
    • Lokasamgraha in Bhagavad Gita
    • Leadership and Communication
  2. Justice: Freedom, Responsibility and Action
  3. Gender and Environment
IV 20% – 30%

PAPER-3: ENTREPRENEURSHIP AND START-UP ECOSYSTEM (100 MARKS)

Objective

To gain knowledge and acquire the ability to develop multidimensional skills in Entrepreneurship and Start-Up Ecosystem.

Contents Section Weightage
1. Part A: Introduction to Entrepreneurship & Startups: Meaning and concept of entrepreneurship & Startups, the history of entrepreneurship development, Types of entrepreneurs, Role of entrepreneurship & Startups in economic development, Rise of Startups: Global Perspective, Rise of Startups: Indian Perspective. The skills/ traits required to be an entrepreneur, creative and design Thinking, the entrepreneurial decision process, Succession Planning and Managing Family Business.

Part B: Startup Registration: DPIIT Recognition, Benefits, Government Seed Funding etc. 		I 10%-14%
2. Crafting business models and Lean Start-ups: Introduction to business models; Creating value propositions- conventional industry logic, value innovation logic; customer focused innovation; building and analysing business models; Business model canvas, Introduction to lean start-ups, Business Pitching. II 5%-8%
3. Product Development: Building a Minimum Viable Product (MVP), Journey towards building "Product Market Fit", Practical case studies on journey of successful startups from MVP to PMF, Prototype and Agile development methodology for tech Startups, Identify critical success elements: Product (tech), Product (offering), Procurement, Supply Chain III 10%-14%
4. Pitching the idea and presentation: Drafting of Pitch Deck and Business Plan, Art of Elevator Pitch, Rules/Steps of Pitching the idea, Art of Persuasion IV 10%-14%
5. Institutions Supporting Small Business Enterprises: Central level institutions. State level institutions. Other agencies. Industry Associations. Current government schemes supporting entrepreneurship V 10%-14%
6. Funding & Valuation: Understanding basics of Startup Funding & where to get investment, Quantifying the seed capital, Prerequisite of Startup Funding, Financial Modelling for the Startups, How to approach Angel Investors & VC Firms, understanding Term Sheet, Investor Agreement and Equity Dilution, the science behind 'Startup Valuation' VI 10%-14%
7. Legal considerations for a Startup: Choosing an ideal entity type and overview of registration process, Startup Equity Split among cofounders and equity vesting, ESOP Planning and other best practices, Drafting of Cofounder Agreement, Registering intellectual property rights (IPRs) [Patent, Copyright and Trademark etc.], VII 10%-14%
8. Startup Incubators & Acceleration: Difference between incubators and accelerators, Choosing the right one (factors and effect thereof), Working of incubators and accelerators VIII 10%-14%
9. Miscellaneous: Case studies on success stories, Role of Startup Advisors & Funding Agents, Building a right Startup Team, Founder's grooming: Role of PR Building Activities in success of startups, Being part of Startup Community and leading it and Exit Strategies IX 05%-14%

PAPER-4 : DIGITAL ECOSYSTEM AND CONTROLS (100 MARKS)

Objective

“To develop competencies and skillsets in evaluation of controls and relevant evidence gathering in an IT environment using IT tools and techniques for effective and efficient performance of accounting, assurance, financial technologies and compliance services”.

Contents Section Weightage
1. Governance and Management of Digital Ecosystem
  • Key concepts of Governance and IT strategy.
  • Governance, Risk and Compliance (GRC) Framework.
  • Risk fundamentals and related terms, Sources, and types of risk.
  • Enterprise Risk Management Framework.
  • Information Systems Security Policy.
  • Business Continuity Planning and Disaster Recovery Planning.
I 20%
2. Information Systems Life Cycle
  • Information System Acquisition.
  • Information System Development methodologies.
  • Information Systems implementation and maintenance.
II 20%
3. Information Systems’ Control
  • Information Systems’ Control and its classification.
  • Overview of Information Technology Tools.
  • Illustrations on Risks and Controls of specific business processes.
III 20%
4. Digital Data and Analysis
  • Data privacy.
  • Data assurance.
  • Introduction to Personal Data Protection Bill, 2019.
  • Regulatory compliance in terms of relevant sections of Information Technology Act, 2000.
  • Introduction to Data Analytical tools and Techniques.
  • Introduction to Business Intelligence (BI) tools and techniques.
IV 20%
5. Digital Economy
  • ABCD of Fintech.
  • Digital payments, Digital Currency, and Cryptocurrency.
  • e-business and their associated risks and controls.
  • Emerging Technologies and Concepts.
V 20%

Note: A deviation of maximum ±5% in the specified section-wise weightage is permitted.

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