This paper in CS Executive takes you to various Acts drafted from the Constitution of India taking the key concepts, principles, pointers and procedures. The students of CS Executive need to know concepts, applications, procedures and case laws.

CS Executive Online video lectures of LearnCab give you brief insights about the legal and regulatory framework of Law and lets you discover the following aspects:

• The legal framework stands on the Principle of Law and the Constitution of India.
• Constitutional law provides a framework for the creation of law, the protection of human rights and the election of political representatives.
• Regulatory framework stands on Administrative law (special courts, tribunals, arbitration and conciliation).
• Judiciary is to interpret the law, establish the law, and resolve issues amongst citizens.
• Disobedience of the social rules attracts a punishment of social disapproval (Law of Torts, Civil Procedure Code, 1908, Indian Penal Code, 1860, Criminal Procedure Code, 1973).

To emphasize on good corporate governance, the law is made stricter and companies are expected to comply with the Act.  This requires Company Secretaries to have in-depth knowledge of Companies Act for providing the best professional advice. In CS Executive, Company Law is introduced in your syllabus to give you brief insights about the formation, administration, management and conduct of the affairs of the companies. Students at CS Executive level are expected to be well versed with the technicalities of the subject and CS Executive Online video lectures of LearnCab will aid in understanding legal, secretarial and practical knowledge on the Companies Act.

LearnCab provides comprehensive lectures on:

1. Company Law, Principles & Concepts - Shares and Share Capital, Members and Shareholders, Debt Instruments, Charges, Distribution of Profits, CSR, Accounts and Audit, Transparency and Disclosures, Inter-Corporate Loans, Investments, Guarantees and Security, Related Party Transactions, Registers and Records, Corporate Reorganization.
2. Company Administration and Meetings - Board Constitution and its Powers, Directors, KMP, Meetings of Board and its Committees, General Meetings, Virtual Meetings.
3. Company Secretary as a Profession - Legal framework governing Company Secretaries, Secretarial Standards Board, Mega Firms.

To Start or close any kind of business organization, a set of procedures are required to be followed along with the necessary approval from the authorities. Registrations like Shops & Establishment, FSSAI, ISO, MSME, copyright, patent etc. and licenses from the regulatory authorities like RBI, IRDA, GST, Income Tax, IPR etc. need to be obtained for starting a business.

CS Executive “Setting up of Business Entities and Closure” paper introduces you to various business structures, procedural requirements i.e registration and licenses, compliances applicable and finally the closure of businesses.

This paper is inherently fundamental to start any kind of business in India and hence students are required to be updated with any new Legislation, Amendments, Rules and Regulations made from time to time.

CS Executive Online video lectures of LearnCab guide you through the subject and gives you the practical exposure in the aspects of formation, compliance procedure i.e registration/licenses including regular annual compliances and close the business structure.

Lectures of LearnCab provides comprehensive lectures on-

1. Setting up of Business - Choice of Business Organization, Company, MOA, AOA, LLP and other forms of organization, NPO, Financial Service organizations, Start-ups, Joint Ventures, Setting up of Business outside India, Conversion of existing business entity
2. Registration, Licenses & Compliances - Various Initial Registrations and Licenses, Maintenance of Registers and Records, Identifying laws applicable to various Industries and their initial compliances, Intellectual Property laws, Compliances under Labour Laws, Compliances relating to Environmental laws
3. Insolvency, Winding up & Closure of Business - Dormant Company, Strike off and restoration of name of the company and LLP, Insolvency Resolution process, Liquidation and Winding-up

The CS Executive students need to be aware of various provisions and tax implications on the income earned, not only by individuals but also in the hands of various entities.

There are various provisions where tax is levied on

• Income earned by the person under the 5 heads of Income
• Direct as well as Indirect Tax
• clubbed income (earned by spouse and chid)
• a business that is shut down/ merged
• undisclosed income (called the Black Money)
• income earned by NRI
• tax on foreign income
• Income earned by various entities (partnership, trust, company etc)
• Instances where directors are liable to pay the tax of the company

CS Executive students should be well versed with various exemptions, incentives, relief available to the taxpayers to guide clients in tax saving and tax planning.

CS Executive Online video lectures of LearnCab provides you a comprehensive study on –

1. DIRECT TAXES - Basic concepts of Income Tax, Incomes which do not form part of Total Income, Computation of Income under Various Heads, Clubbing provisions and Set-Off and/or Carry Forward of Losses, Deductions from Gross Total Income & Rebate and Relief, Computation of Total Income and Tax Liability of various entities, MAT, Dividend Distribution Tax, TDS, TCS, Advance Tax, Assessment, Appeals & Revision
2. Indirect Taxes - Goods and Service Tax and Customs Act

Online video lectures of LearnCab solves major case studies that assist CS Executive students in solving problems in practical scenarios.

 It also helps to give expert advice in financial reporting for the formulation and implementation of organizational strategies.

Many a time you find Price variations in 2 similar products of different industries. This price difference is influenced by various factors such as the difference in method and rates of depreciation, labor cost, rent, or price and efficiency of plant and machinery, etc. which directly influences the cost of the product. Cost is a measurement of the amount of resources used for the production of goods or rendering services.  Managing the cost directly influences the price reduction of product and increase in profit.

Corporate Accounting is a combination of Accounting and Company law, hence students are required to learn the statutory provisions of both the laws to draw meaning conclusions.

Knowledge of Corporate and Management Accounting and Valuation helps Company Secretaries in assisting Board, taking management decisions, formulation of planning, formulation of corporate policies and setting an efficient control system. Hence, this subject Corporate and Management Accounting and Valuation for CS Executive is marked important to endeavor in the corporate sector.

CS Executive Online video lectures of LearnCab provide in-depth knowledge in various corporate laws including finance and management disciplines –

1. CORPORATE ACCOUNTING - Introduction to Financial Accounting, Corporate Accounting, Accounting for Share Capital, Debentures, Financial Statements Interpretation, Consolidation of Accounts, Corporate Financial Reporting, Cash Flow Statements, Accounting Standards (AS), National and International Accounting Authorities

MANAGEMENT ACCOUNTING AND VALUATION - Cost Accounting Records & Cost Audit, Budget, Budgeting, Budgetary Control, Ratio Analysis, Management Reporting (MIS), Marginal Costing, Transfer Pricing, Valuation Principles & Framework, Valuation of Shares, Business and Intangible Assets, Accounting for Share-Based Payments (Ind AS 102), Methods of Valuation

Securities law and capital market apply to listed companies in addition to the Companies Act, 2013. Since, Securities market is the core area of practice for the Company Secretaries, the professionals need to be fully aware of various laws and regulations to guide the Board of Directors for smooth functioning and avoid penalties.

CS Executive Online video lectures of LearnCab provides a comprehensive study on various legislations.

Various legislations include –

• Securities Contracts (Regulation) Act, 1956
• Depositories Act, 1996
• SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018
• SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
• SEBI (Prohibition of Insider Trading) Regulations, 2015
• SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011
• SEBI (Buyback of Securities) Regulations, 1998
• SEBI (Share Based Employee Benefits) Regulations, 2014
• SEBI (Issue of Sweat Equity) Regulations, 2002
• SEBI (Delisting of Equity Shares) Regulations, 2009
• SEBI (Ombudsman) Regulations, 2003
• Mutual funds
• Collective investment schemes
• Intermediaries
• Securities Market Intermediaries

CS Executive Online video lectures of LearnCab introduce you to Securities Laws, Capital Market & Intermediaries and guides on the legal and regulatory framework for imparting in-depth knowledge of various legislations and provisions of SEBI.

To manage foreign transactions and encourage Foreign trade - initiatives like Make in India, Digital India, and Skill India, is introduced in addition to recognizing SEZ, EOU, EHTP, STP, BTP etc for promoting Exports.

Company Secretaries are required to have a thorough knowledge of FEMA regulations including Registrations, licences, annual compliances and event-based compliances in order to be compliant with the law and avoid Penalties and offences.

Government enacted Foreign Exchange Management Act, 2000, Competition Act, 2002, Real Estate (Regulation and Development) Act, 2016 and amended Benami Transaction Prohibitions Act, Prevention of Money Laundering Act to deal with new categories of economic offences and CS Executive students are expected to be conversant and updated with legislations, rules and regulations and judicial pronouncements made from time to time.

CS Executive Online video lectures of LearnCab guides you to understand the concepts of capital account transactions, current account transactions, prohibited transactions, foreign currency convertibility, exchange rates, speculative trading etc., that play a crucial role in advising the company and rendering an expert opinion on FEMA issues.

Apart from FEMA, Students are required to understand certain Business and Commercial legislation which have a direct bearing on the functioning of companies. Some of the legislations are Competition Act, 2002, Anti-Corruption Laws like Anti-Money Laundering, Benami Transactions, Commercial Laws like Contract Act, Sale of Goods Act, Specific Relief Act etc which applies to every company in the normal course of business.

LearnCab provides coaching that helps CS Executive students to get acquainted with all the provisions of FEMA and Commercial law to make you better professional including –

• Reserve Bank of India Act, 1934, Foreign Exchange Management Act, 1999, Foreign Exchange Transactions & Compliances, Foreign Contribution (Regulation) Act, 2010, Foreign Direct Investments, Overseas Direct Investment, Liberalized Remittance Scheme, External Commercial Borrowings, Foreign Trade Policy & Procedure, Non-Banking Finance Companies, Special Economic Zones Act, 2005
• Competition Act, 2002
• Consumer Protection Act, 1986, Essential Commodities Act, 1955, Legal Metrology Act, 2009, Transfer of Property Act, 1882, Real Estate (Regulation and Development) Act, 2016, Benami Transaction Prohibitions, Prevention of Money Laundering, Indian Contracts Act, 1872, Specific Relief Act, 1963, Sale of Goods Act, 1930, Partnership Act, 1932 and Negotiable Instrument Act, 1881

Overall, CS Executive Online video lectures of LearnCab introduces you to FEMA and related laws starting from RBI-the Central Bank, FCRA, FDI, FTP, SEZ and Commercial laws which directly affects the corporate entity.  

CS Executive students are expected to learn the process which includes handling various aspects such as management of public issues, syndication of loans, obtaining project approvals, raising of finance through public deposits and debentures or bonds etc.

An organization operates in the environment of risk and uncertainty which is the result of the operation of multiple forces i.e. economic, technological, legal, political, social and global.

The strategy creates value for customers to respond to competitive challenges and to build strong organizations with optimum utilization of an organization’s material and human resources thereby achieving better financial performance and improved qualitative decisions.

Strategic management helps the organization to develop a set of decisions and actions resulting in the formulation and implementation of strategies designed to achieve the objectives of an organization in a given framework.

CS Executive Online video lectures of LearnCab ventures you with the theoretical concepts and practical orientation by incorporating an ample number of practical problems and case studies in the learning process including –

1. Financial Management - Capital Budgeting, Capital Structure, Sources of raising long-term finance and Cost of Capital, Project Finance, Dividend Policy, Working Capital, Security Analysis, Portfolio Management
2. Strategic Management - Business Policy and Formulation of Functional Strategy, Strategic Analysis and Planning, Strategic Implementation and Control, Analysing Strategic Edge