4,948
Microlessons
Learn — section by section
Microlessons
4948 microlessons across 445 chapters. Each lesson is a 5-minute read on one Act section, written in plain English with worked examples. Bare-Act text at the bottom of every lesson.
445
Chapters
6
Papers covered
5 min
Avg read time
Paper 1 — Advanced Accounting
7 chapters · 329 lessonsPaper 2 — Corporate & Other Laws
87 chapters · 1457 lessonsIncorporation of Company & Prospectus
Share Capital & Debentures
Acceptance of Deposits
Registration of Charges
Management & Administration
Limited Liability Partnership Act 2008
Negotiable Instruments Act 1881
Acceptance of Deposits by Companies
Acceptance of Deposits by Companies (Companies Act, 2013)
Accounts of Companies
Audit and Auditors
Audit and Auditors (Companies Act, 2013)
Audit and Auditors (Sections 139-148)
Audit and Auditors / NFRA
Charges
Companies Act - Management & Administration
Companies Act, 2013
Companies Act, 2013 - Accounts of Companies
Companies Act, 2013 - Corporate Social Responsibility (Section 135)
Companies Act, 2013 — Acceptance of Deposits by Companies
Companies Incorporated Outside India
Companies incorporated outside India (Foreign Companies)
Corporate & Other Law
Corporate & Other Law - Companies Act, 2013
Corporate & Other Law - FEMA, 1999
Corporate & Other Law - LLP Act, 2008
Corporate & Other Law - Limited Liability Partnership Act, 2008
Corporate & Other Law - Management & Administration
Corporate & Other Law - Meetings
Corporate & Other Law - Prospectus and Allotment of Securities
Corporate & Other Law - Share Capital and Debentures
Corporate & Other Law - The Companies Act, 2013
Corporate Social Responsibility
Cost Records and Cost Audit
Debentures
Declaration and Payment of Dividend
FEMA - Foreign Exchange Management Act
FEMA - Foreign Exchange Management Act, 1999
FEMA, 1999
Foreign Exchange Management Act, 1999
Incorporation of Company
Incorporation of Company & Matters Incidental Thereto
Incorporation of Company and Matters Incidental Thereto
Interpretation of Statutes
Interpretation of Statutes, Deeds and Documents
LAW
LAW - Audit and Auditors
LAW - Companies Act 2013
LAW - Incorporation of Company
LAW - Introduction to Corporate Law
LAW - Preliminary (Definitions)
LAW - Prospectus and Allotment of Securities
LAW - Share Capital and Debentures
LAW - The Companies Act, 2013
LAW - The Companies Act, 2013 - Memorandum of Association
LAW - The Companies Act, 2013 - Share Capital
LLP Act, 2008
Limited Liability Partnership Act, 2008
Management & Administration
Management & Administration - Meetings
Management & Administration — Electronic Records
Management & Administration — General Meetings
Management & Administration — Minutes
Management & Administration — Resolutions
Management and Administration
Memorandum and Articles of Association
Preliminary
Preliminary (Chapter 1)
Preliminary (Companies Act, 2013)
Preliminary - Companies Act 2013
Preliminary - Definitions & Classification of Companies
Preliminary - Definitions under Companies Act, 2013
Prospectus and Allotment of Securities
Prospectus and Allotment of Securities (Companies Act, 2013)
Prospectus and Allotment of Securities / Share Capital and Debentures
Reduction of Share Capital
Registration of Charges (Chapter VI)
Share Capital and Debentures
The Companies Act, 2013
The Companies Act, 2013 - Audit and Auditors
The Companies Act, 2013 - Classification of Companies
The Companies Act, 2013 - Conversions of Companies
The Companies Act, 2013 - Preliminary
The Companies Act, 2013 - Prospectus and Allotment of Securities
The Foreign Exchange Management Act, 1999
The General Clauses Act, 1897
The Limited Liability Partnership Act, 2008
Paper 3 — Taxation
90 chapters · 1073 lessonsIncome Tax — Basic Concepts
Income from Salary
Income from House Property
Profits & Gains of Business or Profession
Capital Gains
Income from Other Sources
Clubbing of Income & Set-off / Carry Forward of Losses
Deductions from Gross Total Income (Chapter VI-A)
Computation of Total Income & Tax Liability
TDS, TCS & Advance Tax
Returns of Income, Assessment & Penalties
GST — Levy & Scope of Supply
GST — Place & Time of Supply
GST — Value of Supply
GST — Input Tax Credit
GST — Registration
GST — Tax Invoice, Accounts & Returns
GST — Payment & Refund of Tax
Accounts and Records
Advance Tax & Interest u/s 234ABC
Advance Tax, TDS and TCS
Agriculture Income, AMT & Other Misc. Topics
Basic Concepts and Tax Rates
Basics & Tax Rates
Basics of Income Tax
Charge of GST
Composition Levy
Computation of Total Income & Tax Liability
E-Way Bill
Exemptions
Exemptions from GST
GST
GST - Exemptions from GST
GST - Input Tax Credit
GST - Introduction
GST - Levy and Collection of Tax
GST - Place of Supply
GST - Registration
GST - Supply
GST - Tax Invoice, Credit and Debit Notes
GST Exemptions
GST in India - An Introduction
Income Deemed to Accrue or Arise in India
Income Tax - Basic Concepts and Tax Rates
Income from House Property
Income from Salaries
Income from Salary
Input Tax Credit
Introduction to GST
PGBP - Profits and Gains of Business or Profession
Profits and Gains of Business or Profession (PGBP)
Registration
Registration under GST
Residence & Scope of Total Income
Residence and Scope of Total Income
Residential Status
Residential Status & Scope of Total Income
Salaries
Set Off and Carry Forward of Losses
Supply under GST
TAX
TAX - Advance Tax & Interest
TAX - Basic Concepts / Computation of Total Income
TAX - Basic Concepts / Exempt Income
TAX - Charge of GST
TAX - Computation of Total Income
TAX - GST
TAX - GST Exemptions
TAX - PGBP
TAX - PGBP / Agricultural Income
TAX - Penalties / Fees
TAX - Set Off & Carry Forward of Losses
TAX - Supply under GST
TAX - TDS & TCS
TAX - TDS, TCS and Advance Tax
TAX - TDS/TCS
TAX — Assessment Procedure
TAX — Basic Concepts of Income Tax
TAX — Computation of Tax Liability
TAX — Income from Other Sources / Deemed Income
TAX — Income from Salaries
TAX — Income under the head Salaries
TAX — Profits and Gains of Business or Profession (PGBP)
TDS and TCS
TDS, TCS & Advance Tax
TDS, TCS and Advance Tax
Tax Invoice
Tax Invoice, Credit and Debit Notes
Time of Supply
Value of Supply
Paper 4 — Cost & Management Accounting
44 chapters · 318 lessonsMaterial Costs
Employee (Labour) Costs
Overheads — Absorption & ABC
Cost Sheet & Cost Accounting Systems
Job & Batch Costing
Process & Operation Costing
Service (Operating) Costing
Standard Costing & Variance Analysis
Marginal Costing & CVP Analysis
Budgets & Budgetary Control
Activity Based Costing
Basic Concepts
Budget and Budgetary Control
Budgets and Budgetary Control
COSTING — Chapter 3: Overheads – Absorption Costing Method
COSTING — Chapter 6: Job Costing
COSTING — Cost Accounting Systems
COSTING — Cost Accounting Systems (Integrated & Non-Integrated Accounts)
COSTING — Cost Sheet
COSTING — Cost Sheet (Material, Labour & Overheads classification)
COSTING — Job Costing
COSTING — Material Cost
COSTING — Overheads
COSTING — Reconciliation of Cost and Financial Accounts
COSTING — Unit & Batch Costing
Contract Costing
Cost Accounting Systems
Cost Sheet
Costing
Costing - Material
Employee Cost & Direct Expenses
Integrated and Non-Integrated Accounts
Introduction to Cost & Management Accounting
Job Costing
Job and Batch Costing
Joint Product and By-Product
Labour Costing
Labour Costs
Material Cost
Material Costing
Operating Costing
Overheads — Absorption Costing Method
Overheads-Absorption Costing Method
Unit & Batch Costing
Paper 5 — Auditing & Ethics
106 chapters · 997 lessonsStandards on Auditing — Fundamentals (SA 200 series)
Risk Assessment & Response (SA 300 series, 402, 450)
Audit Evidence (SA 500 series)
Using Work of Others (SA 600 series)
Auditor's Reports (SA 700 series)
Company Audit (Companies Act 2013, ss 138–148)
Core Audit Concepts
AUDIT
AUDIT - Audit of Different Type of Entities
AUDIT - Standards on Auditing
Audit Chapter 1
Audit Chapter 1 — Nature, Scope & Objective of Audit
Audit Chapter 10
Audit Chapter 11
Audit Chapter 2
Audit Chapter 3
Audit Chapter 4
Audit Chapter 5
Audit Chapter 6
Audit Chapter 7
Audit Chapter 7 - Completion & Review
Audit Chapter 8
Audit Chapter 9
Audit Concepts / SAs
Audit Concepts – Accounting Standards
Audit Concepts – Special Features of Audit of Different Types of Entities
Audit Documentation
Audit Documentation / SA 230
Audit Evidence / Risk Assessment
Audit Evidence – Specific Considerations / SA 501
Audit Planning
Audit Planning (SA-300)
Audit Report
Audit Reporting / SA 706
Audit Sampling (SA 530)
Audit Strategy, Audit Planning and Audit Programme
Audit Strategy, Planning & Programme
Audit of Banks
Audit of Different Types of Entities
Audit of Items of Financial Statement
Audit of Items of Financial Statements
Audit of Local Bodies
Audit of Special Entities
Bank Audit
Bank Audit – Prudential Norms
CARO
CARO / Companies (Auditor's Report) Order
CARO / Companies Act – Financial Reporting
CARO 2020
Co-operative Society Audit
Companies Act 2013 – Share Capital
Completion and Review
Completion and Review / SA 560
Ethics and Terms of Audit Engagements
Ethics and Terms of Engagement
External Confirmations (SA 505)
External Confirmations / SA 505
Government Audit
IT in Audit
Initial Audit Engagements / SA 510
Internal Control
Internal Controls – Companies Act 2013
Internal Controls – Concepts
Introduction to Standards
Nature, Scope and Objective of Audit
Nature, Scope and Objectives of Audit
Risk Assessment
Risk Assessment & Internal Control
Risk Assessment and Internal Control
SA 200 — Overall Objectives of the Independent Auditor
SA 210 — Agreeing the Terms of Audit Engagements
SA 230 - Audit Documentation
SA 260 - Communication with Those Charged with Governance
SA 299 — Responsibility of Joint Auditors
SA 300
SA 315
SA 320
SA 450 - Evaluation of Misstatements Identified During the Audit
SA 500 Audit Evidence
SA 500 – Audit Evidence
SA 501 – Audit Evidence: Specific Considerations for Selected Items
SA 505 - External Confirmations
SA 505 – External Confirmation
SA 510 – Initial Audit Engagements – Opening Balances
SA 510 – Initial Engagement: Opening Balances
SA 520 – Analytical Procedures
SA 530 – Audit Sampling
SA 550 - Related Parties
SA 550 Related Parties
SA 560 - Subsequent Events
SA 570 - Going Concern (Revised)
SA 570 – Going Concern
SA 580 - Written Representations
SA 600 – Using the Work of Another Auditor
SA 610 – Using the Work of Internal Auditors
SA 610 – Using the Work of an Internal Auditor (Revised)
SA 705 - Modified Opinions
SA 706 - Emphasis of Matter and Other Matter Paragraphs
SA 710 – Comparatives
SA 710 — Comparative Information: Corresponding Figures and Comparative Financial Statements
Special Audits
Special Features of Audit of Different Types of Entities
Special Features of Different Types of Audit
Standards on Auditing
Understanding the Entity and Its Environment
Using Work of Internal Auditors (SA 610)
Paper 6 — Financial Management & Strategic Management
93 chapters · 643 lessonsFinancial Management — Introduction
Cost of Capital
Capital Structure Decisions
Capital Budgeting
Working Capital Management
Financing Decisions
Dividend Decisions
Ratio & Financial Statement Analysis
Introduction to Strategic Management
Strategic Analysis (Environment & Industry)
Strategy Formulation
Strategy Implementation
Strategic Control & Evaluation
Digital Transformation & Modern Strategy
Business Strategy: Distribution
Business-Level Strategy: Products and Services
Chapter 1 – Introduction to Strategic Management
Chapter 1 – Scope and Objectives of Financial Management
Chapter 1: Introduction to Strategic Management
Chapter 2 – Business Environment
Chapter 2 — Competitive Dynamics and Business Environment
Chapter 2: Strategic Analysis — External Environment
Chapter 3 – Strategic Analysis
Chapter 3 – Strategic Analysis: Internal Environment
Chapter 3: Business-Level Strategies
Chapter 3: Strategic Analysis
Chapter 4 – Corporate Level Strategies
Chapter 4 – Strategic Analysis and Corporate Strategies
Chapter 4: Strategic Choices
Chapter 5 – Strategy Implementation
Chapter 5 – Strategy Implementation and Control
Chapter 5: Strategy Implementation and Evaluation
Chapter 5: Strategy Implementation – Organisation Culture
Chapter 5: Strategy Implementation – Organisational Structure
Chapter 5: Strategy Implementation – Strategic Leadership
Chapter 6 – Scenario Based MCQs (Integration of All Chapters)
Chapter 6 – Strategic Analysis and Corporate Strategy
Dividend Decision
FM
FM - Exam Strategy
FM - Management of Working Capital (Cash Management)
FM - Management of Working Capital (Receivables / Trade Finance)
FM - Management of Working Capital (Receivables Management)
FM - Ratio Analysis
FM — Capital Structure Decisions
FM — Dividend Decisions
FM — Financing of Working Capital
FM — Management of Cash
FM — Management of Receivables (Working Capital Management)
FM — Management of Working Capital
FM — Scope and Objectives of Financial Management
FM — Working Capital Management
Financial Analysis and Planning – Ratio Analysis
Financing Decisions – Capital Structure
Financing Decisions – Leverages
Financing of Working Capital
Introduction to Financial Management
Introduction to Strategic Management
Investment Decision
Investment Decision (Capital Budgeting)
Investment Decisions (Capital Budgeting)
Investment Decisions / Capital Budgeting
Leverages
Long Term Sources of Finance
Management of Payables (Creditors)
Management of Receivables
Management of Receivables (Debtors)
Management of Receivables (Working Capital Management)
Management of Working Capital
Porter's Generic Strategies
Scope & Objectives of Financial Management
Scope and Objectives of Financial Management
Sources of Finance
Sources of Finance / Financial Services
Sources of Finance – Contemporary Sources
Sources of Finance – Equity
Sources of Finance – Long-Term Finance
Stakeholder Analysis
Strategic Analysis: External Environment
Strategic Analysis: Internal Environment
Strategic Management – Stakeholder Analysis
Strategic Management – Strategic Analysis
Strategic Management – Strategic Choice
Strategic Management – Strategy Evaluation and Control
Strategic Management – Strategy Formulation and Levels
Strategic Management – Strategy Implementation
Strategy Implementation & Evaluation
Strategy Implementation and Control
Strategy Implementation and Evaluation
Time Value of Money
Time Value of Money – Reference Tables
Treasury and Cash Management
Types of Financing
UNKNOWN
18 chapters · 131 lessonsActivity Based Costing (ABC)
Budgetary Control
Cost Accounting System
Cost Accounting Systems (Integral & Non-Integral)
Cost Sheet
Employee (Labour) Costing
Introduction to Cost & Management Accounting
Job & Batch Costing
Joint Product and By-Product
Joint Products and By-Products
Marginal Costing
Material Cost
Material Costing
Overheads
Process Costing
Reconciliation of Cost & Financial Accounts
Service Costing
Standard Costing