JVVNL JA A01 Advanced Financial Accounting

Introduction to Advanced Financial Accounting: Scope, Standards, and Exam Strategy · CONCEPT AND SCOPE · DEFINITIONS AND TERMINOLOGY · GOVERNING LAW, RULES, AND STANDARDS · PRINCIPLES, CONCEPTS, AND CONVENTIONS · FORMATS AND PROFORMAS · CLASSIFICATION AND TYPES · PROCEDURE / PROCESS · STANDARD ENTRIES AND TREATMENTS · RATES, LIMITS, SLABS (AS OF AY 2026–27) · SOLVED NUMERICALS · ERRORS, DISPUTES, AND RECTIFICATION · EXAMINER TRAPS · ONE-LOOK REVISION · Historical Evolution and Regulatory Environment of Advanced Accounting · Theoretical Foundations: Schools of Thought in Advanced Accounting · Partnership Accounts: Final Accounts and Profit-Sharing Dynamics · Partnership Reconstruction: Admission, Retirement, and Dissolution · Branch Accounting: Dependent vs Independent Branches · Departmental Accounting: Allocation Methods and Unrealised Profit · Hire Purchase and Instalment Sale Systems: Interest and Repossession · Royalty Accounts: Minimum Rent, Short Working, and Recoupment · Insurance Claims: Loss of Stock and Loss of Profit · Investment Accounts and Non-Trading Concerns · Insolvency Accounts and Single Entry System Conversion · Comparative Analysis: Partnership vs Company, Branch vs Department, and Key Accounting Treatments · Criticism and Limitations of Advanced Accounting Practices · Examination Booster: High-Yield Areas, PYQ Patterns, and Revision Strategy · Quick Revision Flashcards and Formula Compendium · PYQ-BASED FACT BANK — 150 FACTS

JVVNL JA A02 Corporate Accounting

Introduction to Corporate Accounting: Scope, Framework, and Exam Strategy · Key Definitions and Terminology in Corporate Accounting · Historical Evolution and Regulatory Framework of Corporate Accounting · Theoretical Foundations: Major Theories and Schools of Thought in Corporate Accounting · Share Capital: Types, Issue, and Accounting Treatment · Share Capital: Advanced Topics — Buy-Back, Sweat Equity, and ESOP · Debentures: Types, Issue, and Interest Accounting · Debenture Redemption: Methods, Sinking Fund, and DRR · Company Final Accounts: Schedule III Compliance and Disclosure Requirements · Valuation of Shares: Methods and Practical Applications · Valuation of Goodwill: Methods and Case Studies · Amalgamation and External Reconstruction: Accounting Under AS 14 · Internal Reconstruction and Capital Reduction: Legal and Accounting Aspects · Consolidated Balance Sheet: Preparation and Disclosure Under Ind AS 110 · Liquidation and Insolvency: Accounting and Legal Framework Under IBC 2016 · Accounting for Specialised Entities: Banking, Insurance, and NBFCs · PYQ-BASED FACT BANK — 150 FACTS

JVVNL JA A03 Cost Accounting

Overview & Exam Relevance · Definitions, Etymology & Conceptual Foundations · Historical Evolution & Schools of Thought · Major Theorists & Indian Contributors · Cost Elements & Classification Systems · Cost Centres, Cost Units & Cost Sheets · Material Costing & Inventory Management · Labour Costing & Incentive Schemes · Overhead Costing & Absorption · Costing Methods: Unit, Job, Batch, Contract, Process · Service/Operating Costing · Reconciliation of Cost & Financial Accounts · Marginal Costing & Decision-Making · Standard Costing & Variance Analysis · Budgetary Control & Modern Techniques · Criticism, Debates & Contemporary Challenges · Regulatory & Industry Frameworks · Case Studies & Industry Examples · Examination Booster & PYQ Mapping · Quick Revision Flashcard · PYQ-BASED FACT BANK — 150 FACTS

JVVNL JA A04 Advanced Cost Accounting

Overview of Advanced Cost Accounting · Historical Evolution of Cost Accounting · Major Theories and Schools of Thought · Marginal Costing and Decision Making · Standard Costing and Variance Analysis · Budgetary Control · Activity-Based Costing (ABC) · Target Costing and Life Cycle Costing · Throughput Accounting · Uniform Costing and Inter-Firm Comparison · Cost Control vs. Cost Reduction · Value Analysis and Engineering · Cost Audit: Statutory Framework and Process · Management Audit · Comparative Analysis: Advanced Cost Accounting Techniques · Criticism and Debates in Advanced Cost Accounting · Contemporary Relevance and Industry Cases · Regulatory Frameworks and Accounting Standards · Formulae Compendium · Examination Booster · Quick Revision · PYQ-BASED FACT BANK — 150 FACTS

JVVNL JA A05 Management Accounting

Introduction to Management Accounting · Historical Evolution of Management Accounting · Objective Exam Focus · Financial Statement Analysis · Ratio Analysis · Fund Flow and Cash Flow Statements · Working Capital Management · Capital Budgeting · Cost-Volume-Profit (CVP) Analysis · Budgetary Control · Standard Costing and Variance Analysis · Marginal Costing · Responsibility Accounting and Transfer Pricing · Management Reporting and MIS · Contemporary Issues and Emerging Trends in Management Accounting · Comparative Analysis: Management Accounting vs Other Branches · Criticism and Debates in Management Accounting · Regulatory Framework and Accounting Standards · Case Studies and Industry Applications · Examination Booster · Quick Revision · PYQ-BASED FACT BANK — 150 FACTS

JVVNL JA A06 Theory and Practice of Auditing

Introduction to Auditing: Concepts and Scope · Historical Evolution of Auditing · Key Thinkers and Contributors to Auditing Theory and Practice · Classification and Types of Audit · Audit Planning and Programme · Internal Control, Internal Check, and Internal Audit · Vouching: Principles and Procedures · Verification and Valuation of Assets and Liabilities · Company Auditor: Appointment, Rights, Duties, and Liabilities · Audit Reporting: Standards and Formats · Government Audit and Special Audits · Cost Audit and Management Audit · Contemporary Relevance and Emerging Trends in Auditing · Criticism, Debates, and Limitations of Auditing · Case Studies and Practical Examples in Auditing · SOLVED NUMERICALS · CASE STUDIES · Practical Examples · Examination Booster: High-Yield Topics and PYQ Patterns · Quick Revision: Key Concepts and Formulas · PYQ-BASED FACT BANK — 150 FACTS

JVVNL JA A07 Cost and Management Audit

Cost and Management Audit — Unit Snapshot · Foundations of Cost Audit: Concept, Scope and Legal Framework · Cost Auditor: Qualifications, Appointment and Governance · Cost Audit Machinery: Records, Programme and Reporting · Management Audit: Scope, Process and Distinctions · Allied Audits: Efficiency, Propriety, Performance and Specialised Audits · Cost Accounting Standards (CAS) and Compliance Framework · Practical Application: Cost Audit in Rajasthan’s Power Sector · Comparative Analysis: Cost Audit vs Financial Audit vs Management Audit · Exam Booster: High-Yield Topics and Trap Analysis · Solved Numerical Problems (Graded Difficulty) · Regulatory Framework for Cost and Management Audit · Case Studies: Real-World Applications in Rajasthan’s Power Sector · Objective Exam Focus · Cost and Management Audit: One-Look Revision Sheet – Exam-Day Ready Reckoner · Visual Atlas: Diagrams, Flowcharts and Tables for Rapid Recall · Working Notes and Proforma Templates · Formula and Rule Compendium · PYQ-BASED FACT BANK — 150 FACTS

JVVNL JA A08 Income Tax

Constitutional and Statutory Framework of Income Tax in India · Core Definitions: Person, Assessee, Income, Previous Year, Assessment Year, and Residential Status · Residential Status and Tax Incidence: Global vs Territorial Taxation · Exemptions under Section 10: Agricultural Income, Statutory Exclusions and Other Key Exemptions · Income from Salaries: Allowances, Perquisites, and Retiral Benefits · Income from House Property: Annual Value, Deductions, and Co-ownership · Profits and Gains of Business or Profession: Admissible Expenses and Depreciation · Capital Gains: Computation, Exemptions, and Tax Planning · Income from Other Sources: Dividends, Interest, Gifts, and Casual Income · Chapter VI-A Deductions: Section 80C to 80U — Limits, Eligibility, and Planning · Computation of Total Income and Tax Liability: Step-by-Step Framework · Assessment Procedures and Compliance: From Self-Assessment to Appeals · Tax Planning, Avoidance, and Evasion: Legal Boundaries and Anti-Abuse Rules · Old vs New Tax Regime: Slabs, Deductions, and Strategic Switching · TDS and Advance Tax: Rates, Thresholds, and Compliance · Agricultural Income and Rural Land: Exemption Mechanics and Compliance · Depreciation and Capital Allowances: WDV vs SLM and Block Adjustment · Presumptive Taxation and Audit Thresholds: Sections 44AD, 44ADA, 44AE · Quick Revision Compendium: Formulae, Rates, Thresholds, and Rajasthan Hooks · PYQ-BASED FACT BANK — 150 FACTS

JVVNL JA A09 Taxation Law and Practice

Concept and Scope — Taxation Law and Practice · Definitions and Terminology · Governing Law, Rules and Standards · Principles, Concepts and Conventions · Formats and Proformas · Classification and Types · Procedure / Process · Standard Entries and Treatments · Rates, Limits, Slabs and Prescribed Values — dated · Solved Numericals · Errors, Disputes and Rectification · Practical / Office Practice · Examiner Traps · Foundations of Taxation: Theory, Principles, and Constitutional Framework · Goods and Services Tax (GST) — Constitutional Basis and Supply Mechanics · Place, Time, and Value of Supply Under GST: Compliance Essentials · GST Compliance and Procedures — Registration, Returns, and Refunds · Income Tax — Basic Concepts, Residential Status, and Scope of Income · Computation of Total Income: Heads of Income and Deductions · Heads of Income and Deductions: Inter-head Linkages and Anti-avoidance Safeguards · Income Tax — Deductions, Rebates, TDS, and Return Compliance · Customs Duty and Rajasthan State Levies — Structure and Compliance · Tax Planning, Avoidance, and Management — Legal Strategies and Anti-Abuse Provisions · Comparative Analysis: GST vs. VAT vs. Service Tax — Structural and Compliance Differences · Case Studies and Rajasthan-Specific Tax Scenarios — Applied Learning · Criticism and Debates in Taxation Law — Policy Challenges and Reform Directions · Examination Booster: High-Yield Topics, Traps, and Time-Management Strategies · Quick Revision Sheet — One-Page Formula and Rule Compendium · Statutory Provisions and Formula Compendium — Section-Wise Reference · Numerical Bank — 25 Solved GST and Income Tax Problems · PYQ-BASED FACT BANK — 150 FACTS

JVVNL JA A10 Computer Application in Accounting

Computerised Accounting in Power Utilities: Concept and Scope · Manual vs Computerised Accounting: Architecture and Migration · Accounting Information Systems: Design and Controls · Database Fundamentals for Accountants · Tally Prime: Installation, Setup and Security · Day-to-Day Accounting Operations in Tally · Management Information Systems and Reporting in Tally · Excel for Accountants: Functions, PivotTables and Dashboards · E-Accounting and Digital Compliance for Discoms · Security, Controls and Audit Trails in Computerised Accounting · Emerging Technologies in Computerised Accounting for Power Utilities · Rajasthan-Specific Accounting Applications and Policies · Comparative Analysis: Tally Prime vs SAP vs Excel vs ERPNext · Examination Booster: High-Yield Topics, Traps and Drills · Formula and Rule Compendium for Discom Accounting · Hands-On Lab: Step-by-Step Tally and Excel Exercises · PYQ Pattern Mapping and Expected Question Types 2026 · PYQ-BASED FACT BANK — 150 FACTS