The Institute of Cost Accountants of India introduced Paper-6 Laws and Ethics in CMA Intermediate Syllabus to provide an overview of some of the most important laws that a business organisation should be aware of and to provide an outline of the laws governing companies. This paper also emphasises the need of promoting ethical values of the business and professionals. This is possible since our educators have a strong mastery of these topics and have done so for many years.
Essential elements of a contract, offer and acceptance
Consideration
E-contracts
Quasi-contracts, contingent contracts
termination or discharge of contracts
Transfer of ownership Performance of the Contract of Sale Auction Sales etc
Features of Negotiable Instrument
Acceptance, Assignment and Negotiation
Dishonor of a Negotiable Instrument.
Nature of Partnership
Formation of Firms
Reconstitution of Firms
Dissolution of Firms
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Welcome to PAPER 6: LAWS AND ETHICS course.
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Indian Contract Act, 1872
Sale of Goods Act, 1930
Negotiable Instruments Act, 1881
Indian Partnership Act, 1932
Limited Liability Partnership Act, 2008
Factories Act, 1948
Payment of Gratuity Act, 1972
Employees Provident Fund and Miscellaneous Provisions Act, 1952
Employees State Insurance Act, 1948
Payment of Bonus Act, 1965
Minimum Wages Act, 1948
Payment of Wages Act, 1936
Pension Fund Regulatory and Development Authority Act, 2013
Companies Act, 2013
Business Ethics
Practical Test
Pursuing CMA will build your career by gaining advanced knowledge in fields of decision making, budgeting, Cost audit, financial accounting etc. supported by compulsory practical training in Final level of CMA
After completing CMA course, you can expect job positions of Cost Accountant, Cost Analyst, Cost Controller, Chief Financial officer, Cost Manager etc…
Cost Accountants tend to have more demand in private sector as well as government sector,finance and banking ,strategic cost management etc as the business sector and manufacturing industry is growing.
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