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Paper 5

Corporate and Management Accounting

About Corporate and Management Accounting

Corporate Accounting deals with the application of principles and practices of accounts for corporate entities. Corporate actions relate to issue of share capital/ debentures, buy back of shares, consolidation of accounts is to be accounted as per certain principles and policies of accounts.Further, Management Accounting includes concepts of cost accounting such as material labour and other costs, budgeting, ratio analysis valuation of shares and methods of valuation.

Understanding and interpreting financial statements is very important for Company Secretaries to know. This is because the preparation and treatment of Corporate accounts during corporate actions helps a CS to holistically understand the implications.As a CS aspirant, you need to know about management accounting concepts such as budgeting, ratio analysis, valuation of shares. When a CS assists the Board of Directors of Company or advices the Company during any corporate actions, s/he should know about the different analysis of financial date to give the right advice 

Exam Information

Duration:         3 hours

Weightage:         100 Marks


CA Chinmaya Hegde


CA Rochelle Dsa


Subbaraman P


CA Tarun Jagdish


CA Srikanth M S


CA Vageesh Hegde

Question Paper June 2018
Question Paper June 2019

Corporate and Management Accounting

1 Introduction to Financial Accounting

Lecture icon  13 Lectures                      Know More

2 Introduction to Corporate Accounting

Lecture icon  4 Lectures                      Know More

3 Accounting for Share Capital & 5: Related Aspects of Company Accounts

Lecture icon  12 Lectures                      Know More

4 Accounting for Debentures

Lecture icon  6 Lectures                      Know More

6 Financial Statements Interpretation

Lecture icon  5 Lectures                      Know More

7 Consolidation of Accounts as per Companies Act, 2013

Lecture icon  14 Lectures                      Know More

8 Corporate Financial Reporting

Lecture icon  1 Lectures                      Know More

9 Cash Flow Statements

Lecture icon  8 Lectures                      Know More

10 Accounting Standards (AS)

Lecture icon  2 Lectures                      Know More

11 National And International Accounting Authorities

Lecture icon  1 Lectures                      Know More

12 Adoption, Convergence and Interpretation of International Financial Reporting Standards (IFRS) and Accounting Standards In India

Lecture icon  0 Lectures                      Know More

13 Overview of Cost

Lecture icon  2 Lectures                      Know More

14 Cost Accounting Records & Cost Audit Under Companies Act, 2013

Lecture icon  1 Lectures                      Know More

15 Budget, Budgeting and Budgetary Control

Lecture icon  4 Lectures                      Know More

16 Ration Analysis

Lecture icon  6 Lectures                      Know More

17 Management Reporting (Management Information Systems)

Lecture icon  1 Lectures                      Know More

18 Decision-Making Tools

Lecture icon  3 Lectures                      Know More

19 Valuation Principles & Framework

Lecture icon  4 Lectures                      Know More

20 Valuation of Shares, Business And Intangible Assets

Lecture icon  11 Lectures                      Know More

21 Accounting for Share-Based Payments (Ind AS 102)

Lecture icon  0 Lectures                      Know More

21 Methods of Valuation

Lecture icon  2 Lectures                      Know More

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