Important Post regarding amendments applicable for IPCC, May 2015 :
Paper 1 : Accounts -
Chapter Name - Financial Statements of Companies :
* Meaning of company
* Books of accounts to be maintained at registered office.
* List of statuary books to be maintained.
* Annual Return of company
* Schedule III of companies Act, 2013
* Managerial remuneration
* Dividend
* Other small topics
Note 1 :- All above topics are amended as per Companies Act, 2013.
Note 2:- Schedule III is exactly same as Schedule VI of companies act, 1956 only name have been changed.
Chapter name - Accounting for Bonus Issue :
* Section 63 of Companies Act, 2013 related to issue of bonus shares.
Chapter Name - Financial Statements of Companies :
* Meaning of company
* Books of accounts to be maintained at registered office.
* List of statuary books to be maintained.
* Annual Return of company
* Schedule III of companies Act, 2013
* Managerial remuneration
* Dividend
* Other small topics
Note 1 :- All above topics are amended as per Companies Act, 2013.
Note 2:- Schedule III is exactly same as Schedule VI of companies act, 1956 only name have been changed.
Chapter name - Accounting for Bonus Issue :
* Section 63 of Companies Act, 2013 related to issue of bonus shares.
Paper 2 : Law, Ethics & Communication -
There are addition of sections in Companies Act, 2013 which are notified by MC i.e. Section 1-122 are applicable for May 2015 .
Note: This will be better if you buy new book for company law. I will suggest hand book by Munish bhandari and practice manual and those who can't afford new book can refer icai module.
There are addition of sections in Companies Act, 2013 which are notified by MC i.e. Section 1-122 are applicable for May 2015 .
Note: This will be better if you buy new book for company law. I will suggest hand book by Munish bhandari and practice manual and those who can't afford new book can refer icai module.
Paper 3 : Cost & FM - No change
Paper 4 : Taxation - I am giving link for supplementary material which includes both direct and indirect tax amendments -
Paper 5 : Advance Accounts -
Changes are related to Schedule III mainly and other changes u can trace in RTP which will be released soon.
Changes are related to Schedule III mainly and other changes u can trace in RTP which will be released soon.
Paper 6 : Auditing -
There are changes in Company Audit 1 and 2 chapter.
There are changes in Company Audit 1 and 2 chapter.
Paper 7 : IT & SM - No changes
All major amendments are covered in above post. Still check RTP for more changes and cross check amendments given above.
All major amendments are covered in above post. Still check RTP for more changes and cross check amendments given above.
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