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CS Foundation Syllabus Dec 2019 | New Syllabus with Subject wise details

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If you are searching for CS Foundation Syllabus 2019 that means you are now preparing for CS Foundation exams. Fortunately, you are at the right place to find answers to all your queries.

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Company Secretary Foundation Syllabus contains 4 subjects. CS Foundation Syllabus Subjects are Business Environment & Entrepreneurship, Business Management, Ethics and Communication, Business Economics and Fundamentals of Accounting and Auditing. Foundation Course for Company Secretary (CS) is an eight months duration course which is the first level study on the path of becoming a Company Secretary.

The course provided by the Institute of Company Secretaries of India (I.C.S.I) is a mixture of postal tuition and optional coaching classes. Study material is provided to the student at the time of admission.

The CS Foundation Course covers the study of subjects and topics such as legal aspects of taxation, labor laws, corporate law, accounting, auditing or financial analysis etc. It is beneficial in getting a suitable position in the company.

Company Secretary CS Foundation Syllabus

CS Foundation Subjects

  • Business Environment & Entrepreneurship
  • Business Management, Ethics, and Communication
  • Business Economics
  • Fundamentals of Accounting and Auditing

DETAILED SYLLABUS FOR CS FOUNDATION EXAM 2019

Paper 1: Business Environment & Entrepreneurship

PART A: BUSINESS ENVIRONMENT (30 MARKS)

Business Environment

  • Introduction and Features
  • Concepts of Vision & Mission Statements
  • Types of Environment:
  • Internal to the Enterprise
  • Value System, Management Structure and Nature, Human Resource, Company Image and Brand Value, Physical Assets, Facilities, Research & Development, Intangibles, Competitive Advantage
  • External to the Enterprise
    • Micro: Suppliers, Customers, Market Intermediaries
    • Macro: Demography, Natural, Legal & Political, Technological, Economy, Competition, Socio-Cultural and International
  • Business Environment with reference to Global Integration

Forms of Business Organization

Concept and Features in relation to following business models:

  • Sole Proprietorship
  • Partnership
  • Company
  • Statutory Bodies and Corporations
  • HUF and Family Business
  • Cooperatives, Societies, and Trusts
  • Limited Liability Partnership
  • Other Forms of Organisations

Scales of Business

  • Micro, Small and Medium Enterprises
  • Large Scale Enterprises and Public Enterprises
  • MNCs

Emerging Trends in Business Concepts, Advantages and Limitations

  • Network Marketing
  • Franchising
  • Business Process Outsourcing (BPO)
  • E-Commerce
  • M-Commerce

Business Functions

  • Strategic: Planning, Budgetary Control, R&D, Location of a Business, Factors affecting location, Decision Making and Government Policy
  • Supply Chain: Objectives, Importance, Limitations, Steps, Various Production Processes
  • Finance: Nature, Scope, Significance of Financial Management, Financial Planning (Management Decisions – Sources of Funds, Investments of Funds, Distribution of Profits)
  • Marketing: Concept, Difference between Marketing and Selling, Marketing Mix, Functions of Marketing
  • Human Resources: Nature, Objectives, Significance
  • Services: Legal, Secretarial, Accounting, Administration, Information and Communication Technology

PART B: BUSINESS LAWS (40 MARKS)

Introduction to Law

  • Meaning of Law and its Significance; Relevance of Law to Modern Civilized Society; Sources of Law; Legal Terminology and Maxims; Understanding Citation of Cases

Elements of Company Law

  • Meaning and Nature of Company; Promotion and Incorporation of a Company; Familiarisation with the Concept of Board of Directors, Shareholders and Company Meetings; Company Secretary; E-Governance

Elements of Law relating to Partnership

  • Nature of Partnership and Similar Organisations – Co-Ownership, HUF; Partnership Deed; Rights and Liabilities of Partners: New Admitted, Retiring and Deceased Partners; Implied Authority of Partners and its Scope; Registration of Firms; Dissolution of Firms and Partnership

Elements of Law relating to Contract

  • Contract – Meaning; Essentials of a Valid Contract; Nature and Performance of Contract; Termination and Discharge of Contract; Indemnity and Guarantee; Bailment and Pledge; Law of Agency

Elements of Law relating to Sale of Goods

  • Essentials of a Contract of Sale; Sale Distinguished from Agreement to Sell, Bailment, Contract for Work and Labour and Hire-Purchase; Conditions and Warranties; Transfer of Title by Non-Owners; Doctrine of Caveat Emptor; Performance of the Contract of Sale; Rights of Unpaid Seller

Elements of Law relating to Negotiable Instruments

  • Definition of a Negotiable Instrument; Instruments Negotiable by Law and by Custom; Types of Negotiable Instruments; Parties to a Negotiable Instrument – Duties, Rights, Liabilities, and Discharge; Material Alteration; Crossing of Cheques; Payment and Collection of Cheques and Demand Drafts; Presumption of Law as to Negotiable Instruments

PART C: ENTREPRENEURSHIP (30 MARKS)

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Entrepreneurship

  • Introduction to Concept of Entrepreneurship, Traits of Entrepreneur, Entrepreneurship: Who is an Entrepreneur, Why Entrepreneurship
  • Types of Entrepreneurs – Idealist, Optimizer, Hard Worker, Sustainer, Improver, Advisor, Superstar, Artist, Visionary, Analyst, Fireball, Juggler, Hero, Healer
  • Distinction Between Entrepreneur and Manager
  • Entrepreneurship and Intrapreneurship: Definition, Features, Examples, and Difference

Entrepreneurship – Creativity, and Innovation

  • Entrepreneurial Venture Initiation: Sensing Entrepreneurial Opportunities, Environment Scanning, Market Assessment
  • Assessment of Business Opportunities: Identification of Entrepreneurial Opportunities, Selection of an Enterprise, Steps in setting up of an Enterprise
  • Entrepreneurial Motivation: Meaning and Concept, Process of Achievement Motivation, Self-efficacy, Creativity, Risk Taking, Leadership, Communication and Influencing Ability, Mentoring and Planning Action
  • Developing Effective Business Plan

Growth & Challenges of Entrepreneurial Venture

  • Strategic Planning for Emerging Venture: Entrepreneurial Opportunities in Contemporary Business Environment
  • Financing the Entrepreneurial Business: Resource Assessment— Financial and Non-Financial, Fixed and Working Capital Requirement, Funds Flow, Sources and Means of Finance
  • Managing the Growing Business: Effecting Change, Modernization, Expansion, and Diversification

Paper 2: Business Management, Ethics, and Communication

PART A: BUSINESS MANAGEMENT (40 Marks)

Nature of Management and its Process

  • Meaning, Objectives, Importance; Nature of Management- Science, Art, Profession; Management Approaches; Management Functions- Planning, Organizing, Human Resource Management, Directing and Control; Principles of Management- Fayol’s and Taylor’s Principles; Managerial Skills; Task and Responsibilities of Professional Manager

Planning

  • Concept, Features, Importance, Limitations; Planning Process; Types of Plans – Objectives, Strategy, Policy, Procedure, Method, Rule, Budget; Plan vs. Programme, Policies, and Procedures; Decision-Making

Organisation

  • Concept, Features, Importance, Limitations; Organizing Process; Types of Organisation; Structure of Organisation; Centralisation and DeCentralisation; Delegation; Growth in Organisation

Human Resource Management

  • Concept, Features, Importance, Limitations; Recruitment Process- Selection; Training and Development- Methods; Functions of Personnel Manager; Performance Appraisal

Direction and Coordination

  • Direction: Concept, Features, Importance, Limitations; Elements of Direction –Supervision, Motivation, Leadership, Communication;
  • Co-ordination: Concept, Features, Importance, Limitations; Types- Internal and External; Co-ordination- the Essence of Management

Controlling

  • Concept, Features, Importance, Limitations; Control Process; Essentials of a Good Control System; Techniques of Control- Traditional and NonTraditional Control Devices; Relationship between Planning and Controlling

Recent Trends in Management

  • Change Management
  • Crisis Management
  • Total Quality Management
  • Risk Management
  • Global Practices

PART B: BUSINESS ETHICS (20 MARKS)

Business Ethics

  • Genesis, Concepts, Elements, Ethics in Business
  • Challenges of Business Ethics and Corporate Leadership
  • Ethical Principles in Business – Indian Perspective

PART C: BUSINESS COMMUNICATION (40 Marks)

Business Communication

  • Concept, Features, Importance, Limitations; Means of Communication — Written, Oral, Visual, Audio-Visual
  • Principles and Essentials of Business Communication
  • Process of Communication
  • Barriers to Communication

Essentials of Good English

  • Grammar and Usage; Enriching Vocabulary, Words – Multiple Meaning, Single Word for a Group of Words – Choice of Words – Words Frequently Mis-spelt; Punctuations, Prefix and Suffix; Parts of Speech; Articles; Synonyms and Antonyms; Tenses; Idioms and Phrases; Foreign Words and Phrases commonly used; Abbreviations and Numerals; Pronunciation. Latin, French and Roman words which are used in abbreviated form like “e.g., RSVP, viz. etc.”

Business Correspondence

  • Human Resource: Preparation of Resume, Job application, Drafting of Interview Letters, Call Letters and Offer of Appointment, Provisional and Final Appointment Orders; Goodwill Messages, Condolence Letters
  • Purchase: Requests for Quotations, Tenders, Samples, and Drawings; Purchase Order, Order Acceptance, Complaints and Follow-Up
  • Sales: Drafting of Sales Letters, Circulars, Preparation of Sale Notes, Sales Reports, Sales Promotion Matters, Customers’ Correspondence – Regarding Dues, Follow-up Letters
  • Accounts: Correspondence with Various Agencies; Banks – Regarding OverDrafts, Cash Credits and Account Current, Insurance Companies – Regarding Payment, Renewal of Insurance Premium, Claims and their Settlement
  • Secretarial: Correspondence with Shareholders and Debenture-Holders Pertaining to Dividend and Interest, Transfer and Transmission, Stock Exchanges, Registrar of Companies and Various Authorities like Reserve Bank of India, SEBI
  • Introduction to Preparation of Agenda and Minutes for Meetings

Administration

  • Drafting of Messages; Messages through Electronic Media; Public Notices and Invitations; Representations to Trade Associations, Chambers of Commerce and Public Authorities

Interdepartmental Communication

  • Internal Memos; Office Circulars; Office Orders; Office Notes; Representation to Chief Executive and Replies thereto; Communication with Regional/Branch Offices

Preparation of Press Releases

E-Correspondence

Paper 3: Business Economics

PART A: ECONOMICS (70 MARKS)

Nature and Scope of Economics

  • Economics: Definition, Nature, and Scope; Micro and Macro Economics; Positive and Normative Economics; Central Problems of an Economy; Production Possibility Curve and Opportunity Cost; Working of Economic Systems (Capitalistic Economy, Socialistic Economy, Mixed Economy); Economic Cycles; Inflation and Recession

Theory of Demand and Supply

  • Utility Analysis – Total Utility and Marginal Utility; Law of Diminishing Marginal Utility; Law of Equi-Marginal Utility; Consumers’ Equilibrium; Law of Demand & Elasticity of Demand; Law of Supply & Elasticity of Supply; Demand and Supply Equilibrium; Theory of Consumer’s Behaviour – Marshallian Approach and Indifference Curve Approach

Theory of Production, Costs, and Revenue

  • Meaning and Factors of Production; Returns to Factor and Returns to Scale; Cost Concepts and Cost Curves; Revenue Concepts and Revenue Curves; Producers’ Equilibrium

Forms of Markets and its Equilibrium

  • Forms of Markets – Meaning and Characteristics
  • Price and Output Determination – Equilibrium for Firm and Industry under
  • Perfect Competition
  • Monopoly
  • Monopolistic Competition

Money and Banking

  • Concept of Money – Functions; Quantity Theory of Money; Credit Creation
  • Central Bank (Reserve Bank of India) – Role and Functions
  • Commercial Banks – Role and Functions
  • Monetary Policy in India

Basic Characteristics of Indian Economy

  • Development Initiatives through Five Year Plans
  • Agriculture
  • Causes of Low Productivity
  • Farm Size-Productivity Debate
  • Land Reforms: Meaning, Importance, and Evaluation
  • Green Revolution and its Effects
  • Globalisation and Indian Agriculture
  • Industry
  • Development Policies and Experience
  • Industrial Policy Resolutions
  • New Industrial Policy 1991

Selected Areas of Indian Economy

  • Population – Size, Rate of Growth and its Implication for Growth
  • Poverty – Absolute and Relative Poverty and Main Programs for Poverty Alleviation
  • Unemployment – Types, Causes, and Incidence of Unemployment
  • Infrastructure – Energy, Transportation, Communication, Health and Education

PART B: ELEMENTARY STATISTICS (30 MARKS)

CA CS CMA Free Lectures

Statistics: An Overview

  • Definition and Functions of Statistic; Statistical Techniques Commonly used in Business Activities; Law of Statistics; Limitations of Statistics

Collection and Presentation of Statistical Data

  • Primary and Secondary Data; Classification and Tabulation of Data; Frequency Distribution of Data; Diagrams and Graphs

Measures of Central Tendency

  • Mean
  • Median
  • Mode
  • Standard Deviation

Mathematics of Finance

  • Simple Interest
  • Compound Interest
  • Present Value & Future Value of an Annuity

Probability

  • Sample Spaces, Events, and Probability
  • Set Theory: Union, Intersection, and Complement of Events
  • Conditional Probability, Intersection, and Expected Value
  • Random Variable, Probability Distribution, and Expectation

Index Numbers and Time Series Analysis

  • Familiarisation with the concepts relating to Index Numbers and Time Series (Simple Numerical Problems).

Paper 4: Fundamentals of Accounting and Auditing

PART A: FUNDAMENTALS OF ACCOUNTING (70 MARKS)

Theoretical Framework

  • Meaning and Scope of Accounting; Accounting Concepts; Accounting Principles, Conventions, and Standards – Concepts, Objectives, Benefits; Accounting Policies; Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates

Accounting Process

  • Documents & Books of Accounts: Invoice, Vouchers, Debit & Credit Notes, Day Books, Journals, Ledgers, and Trial Balance
  • Capital and Revenue: Expenditures and Receipts; Contingent Assets and Contingent Liabilities
  • Rectification of Errors

Bank Reconciliation Statement

  • Meaning; Causes of difference between Bank Book Balance and Balance as per Bank Pass Book / Bank Statement; Need of Bank Reconciliation Statement; Procedure for Preparation of Bank Reconciliation Statement

Depreciation Accounting

  • Methods, Computation and Accounting Treatment of Depreciation; Change in Depreciation Methods

Preparation of Final Accounts for Sole Proprietors

  • Preparation of Profit & Loss Account, Balance Sheet

Partnership Accounts

  • Goodwill
  • Nature of Goodwill and Factors affecting Goodwill
  • Methods of Valuation: Average Profit, Super Profit and Capitalization Methods
  • Treatment of Goodwill
  • Final Accounts of Partnership Firms
  • Admission of a Partner
  • Retirement/Death of a Partner
  • Dissolution of a Partnership Firm

Introduction to Company Accounts

  • Issue of Shares and Debentures; Forfeiture of Shares; Re-Issue of Forfeited Shares; Redemption of Preference Shares

PART B: FUNDAMENTALS OF AUDITING (30 MARKS)

Auditing

  • Concepts and Objectives
  • Principles of Auditing
  • Types of Audit
  • Evidence in Auditing
  • Audit Programmes

Audits and Auditor’s Reports

  • Internal Audit
  • Statutory Auditor: Appointment, Qualification, Rights, and Duties
  • Secretarial Audit: An Overview
  • Cost Audit: An Overview
  • Auditor’s Report: Meanings, Contents, Types, Qualifications

For further details refer to – New Syllabus for Foundation Programme

Few Important Links for CS students

CS SyllabusCS Question PaperCS Result
CS RegistrationCS Previous Year PaperCS Admit Card
CS Exam DatesCS Solved Paper/ Suggested AnswerCS Application Dates

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Also Read:

Company Secretary Course Details | How To Become A CS

CS Executive Previous Year Question Papers

1 Comment
  1. Kalpana says

    Respected sir/madam,
    Please let me know that can I apply for c. s course if I have completed my 12th class in the year 2004 .Thank you

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