Law, Ethics and Communication (For CA - IPCC)

Part I: Law
	1. Nature of Contract
		1.1 Applicability of the Indian Contract Act, 1872
			1.2 Meaning of Agreement
				1.3 Meaning of Contract
				1.4 Essential Elements of a Valid Contract—Section 10
				1.5 Types of Contract
				1.6 Essentials of an Offer
				1.7 Essentials of an Acceptance
				1.8 Rules Regarding Communication of Offer and Acceptance
				1.9 Revocation of Offer and Acceptance
			1.10 Lapse of an Offer
				Self-Review Questions (Including Previous Years’ Examination Questions)
					Hints and Answers
	2. Consideration and Other Essentials
		2.1 Meaning of Consideration
			2.2 Legal Rules Governing a Valid Consideration
				2.3 Effect of Illegal Object or Consideration
				2.4 Agreements Opposed to Public Policy
				2.5 Stranger to a Contract
				2.6 Agreements without Consideration
				2.7 Parties Competent to Contract—Section 11
				2.8 Agreements by a Minor
				2.9 Agreements by Persons of Unsound Mind—Section 12
			2.10 Agreements by Persons Disqualified by Law
			2.11 Free Consent
			2.12 Misrepresentation—Section 18
			2.13 Mistake—Sections 20, 21, 22
				Self-Review Questions (Including Previous Years’ Examination Questions)
					Hints and Answers
	3. Void, Contingent and Quasi-contracts
		3.1 Void Agreements
			3.2 Agreements by Way of Wager
				3.3 Agreements to do Impossible Acts— Section 56
				3.4 Contingent Contract
				3.5 Quasi-contracts
					Self-Review Questions (Including Previous Years’ Examination Questions)
					Hints and Answers
	4. Performance and Discharge
		4.1 Discharge of Contract
			4.2 Performance of Contract
				4.3 Assignment & Succession of Contracts
				4.4 Performance of Reciprocal Promises
				4.5 Time and Place of Performance
				4.6 Appropriation of Payments
				4.7 Other Modes of Discharge of a Contract
					Self-Review Questions (Including Previous Years’ Examination Questions)
					Hints and Answers
	5. Breach of Contract
		5.1 Meaning of Breach of Contract
			5.2 Remedies of Breach of Contract Under Indian Contract Act, 1872
				5.3 Suit for Specific Performance
				5.4 Suit for Injunction
				5.5 Suit for ‘Quantum Meruit’
				5.6 Assessment of Damages on Breach
					Self-Review Questions (Including Previous Years’ Examination Questions)
					Hints and Answers
	6. Indemnity and Guarantee
		6.1 Contract of Indemnity
			6.2 Rights of Parties in a Contract of Indemnity
				6.3 Contract of Guarantee
				6.4 Types of Guarantee
				6.5 Discharge of Surety
				6.6 Rights of Surety
					Self-Review Questions (Including Previous Years’ Examination Questions)
					Hints and Answers
	7. Bailment and Pledge
		7.1 Contract of Bailment
			7.2 Kinds of Bailment
				7.3 Duties of Bailor = Rights of Bailee
				7.4 Duties of Bailee = Rights of Bailor
				7.5 Rights of Bailee
				7.6 Rights of Bailor and Bailee Against Wrongdoer
				7.7 Finder of Goods
				7.8 Termination of Bailment
				7.9 Pledge
			7.10 Rights of Pawnee
			7.11 Duties of Pawnee = Rights of Pawnor
			7.12 Duties of Pawnor
				Self-Review Questions (Including Previous Years’ Examination Questions)
					Hints and Answers
	8. Agency
		8.1 Contract of Agency
			8.2 Creation of Agency
				8.3 Scope and Extent of Authority of Agent
				8.4 Delegation of Authority by Agent (Sub-Agent)
				8.5 Duties of an Agent = Rights of a Principal
				8.6 Rights of an Agent = Duties of a Principal
				8.7 Personal Liability of an Agent
				8.8 Liability of Principal to Third Parties
				8.9 Termination or Revocation of Agency—Sections 201–207
					Self-Review Questions (Including Previous Years’ Examination Questions)
					Hints and Answers
	9. Negotiable Instruments Act, 1881
		9.1 Applicability of the Negotiable Instruments Act, 1881
			9.2 Negotiable Instrument
				9.3 Promissory Note—Section 4
				9.4 Bill of Exchange—Section 5
				9.5 Cheque—Section 6
				9.6 Classification of Negotiable Instruments
				9.7 Maturity of Negotiable Instruments
				9.8 Negotiation and Endorsement
				9.9 Liability of Parties to Negotiable Instrument
			9.10 Crossing of Cheque
			9.11 Payment of Cheque
			9.12 Dishonour of Cheques
			9.13 Material Alteration
			9.14 Dishonour and Discharge
			9.15 International Law Relating to Negotiable Instrument
				Self-Review Questions (Including Previous Years’ Examination Questions)
					Hints and Answers
	10. Payment of Bonus Act, 1965
		10.1 Applicability of the Act
			10.2 Meaning of Bonus and Coverage
			10.3 Definitions
			10.4 Eligibility for Bonus
			10.5 Payment of Bonus
			10.6 Newly Set-up Establishments
			10.7 Settlement of Disputes
			10.8 Application of Act to Public Sector Establishments
			10.9 Administration of Act
		10.10 Amount Payable as Bonus
			Self-Review Questions (Including Previous Years’ Examination Questions)
				Hints and Answers
	11. Employees Provident Fund and Miscellaneous Provisions Act, 1952
		11.1 Objective and Applicability of the Act
			11.2 Definitions
			11.3 Employees Provident Funds Scheme
			11.4 Employees’ Pension Scheme
			11.5 Employees Deposit Linked Insurance (EDLI) Scheme
			11.6 Protection of Amount Due
			11.7 Penalties
			11.8 Administration
			11.9 Other Provisions
		11.10 Duties of Employer as to Submission of Returns
			Self-Review Questions (Including Previous Years’ Examination Questions)
				Hints and Answers
	12. Payment of Gratuity Act, 1972
		12.1 Objective and Applicability of the Act
			12.2 Definitions
			12.3 Payment of Gratuity
			12.4 Forfeiture of Gratuity
			12.5 Administration
			12.6 Penalties
				Self-Review Questions (Including Previous Years’ Examination Questions)
					Hints and Answers
	13. Nature of a Company
		13.1 Applicability of the Companies Act, 1956
			13.2 Meaning of a Company
			13.3 Classification of Companies
			13.4 Features of a Company
			13.5 Exceptions to Limited Liability
			13.6 Corporate Veil—Rule of Separate Legal Identity
			13.7 Lifting of Corporate Veil
			13.8 Types of Companies
			13.9 Conversion of Private Company to Public or Vice Versa
		13.10 Miscellaneous
			Self-Review Questions (Including Previous Years’ Examination Questions)
				Hints and Answers
	14. Incorporation of a Company
		14.1 Promoters
			14.2 Pre-incorporation or Preliminary Contracts
			14.3 Procedure for Incorporation of a Company
			14.4 Memorandum of Association
			14.5 Changes in Memorandum of Association
			14.6 Articles of Association
			14.7 Alteration of Articles—Section 31
			14.8 Doctrine of Ultra Vires
			14.9 Effect of Memorandum and Articles
		14.10 Doctrine of Constructive Notice
		14.11 Doctrine of Indoor Management
		14.12 Service of Documents
			Self-Review Questions (Including Previous Years’ Examination Questions)
				Hints and Answers
	15. Prospectus
		15.1 Meaning and Issue of Prospectus
			15.2 Contents of Prospectus
			15.3 Registration of Prospectus
			15.4 Documents Deemed to be Prospectus
			15.5 Liability for Misstatement in Prospectus
			15.6 Other Penalties
				Self-Review Questions (Including Previous Years’ Examination Questions)
					Hints and Answers
	16. Allotment and Membership in Company
		16.1 Allotment of Shares
			16.2 Application to Stock Exchange
			16.3 Effect of Irregular Allotment
			16.4 Return of Allotment
			16.5 Underwriting and Brokerage Commission
			16.6 Membership in Company
			16.7 Capacity to Become a Member
			16.8 Register and Index of Members
				Self-Review Questions (Including Previous Years’ Examination Questions)
					Hints and Answers
	17. Share Capital
		17.1 Overview of Shares
			17.2 Issue of Share Certificates
			17.3 Voting Rights of Shareholders
			17.4 Issue of Shares at Premium
			17.5 Issue of Shares at Discount
			17.6 Issue of Sweat Equity Shares
			17.7 Preference Share Capital
			17.8 Further Issue of Capital
			17.9 Buy-back of Shares
		17.10 Bonus Issue, Calls, Alteration, Forfeiture & Surrender of Shares
		17.11 Reduction of Share Capital
		17.12 Transfer of Shares
		17.13 Transmission of Shares
		17.14 Refusal to Transfer of Shares
		17.15 Miscellaneous
			Self-Review Questions (Including Previous Years’ Examination Questions)
				Hints and Answers
	18. Public Deposits and Debentures
		18.1 Power of Company to Borrow
			18.2 Public Deposits
			18.3 Small Investors
			18.4 Offences Relating to Public Deposits
			18.5 Issue of Debentures
			18.6 Steps for Issue of Debentures
			18.7 Registration of Charges
				Self-Review Questions (Including Previous Years’ Examination Questions)
					Hints and Answers
	19. General Meetings
		19.1 Meaning of Meeting
			19.2 Authority to Call a General Meeting
			19.3 Notice to Call a General Meeting
			19.4 Quorum for a General Meeting
			19.5 Conduct of a General Meeting
			19.6 Resolutions
			19.7 Minutes of Meeting
			19.8 Statutory Meeting
			19.9 Annual General Meeting
		19.10 Extraordinary General Meeting
			Self-Review Questions (Including Previous Years’ Examination Questions)
				Hints and Answers
	20. National Company Law and Appellate Tribunal
		20.1 Constitution of National Company Law Tribunal
		20.2 Constitution of National Company Law Appellate Tribunal
	21. Company Law in Computerized Environment
		21.1 MCA-21 PROJECT
		21.2 E-Forms and E-Filing
		21.3 DIN and Digital Signatures
			Self-Review Questions (Including Previous Years’ Examination Questions)
				Hints and Answers
					Part II: Ethics
Part 2 Ethics
	22. Business Ethics
		22.1 Introduction to Ethics
		22.2 Ethical Dilemma
		22.3 Morals Vs Ethics
		22.4 Ethical Influence on Business Strategy
			Self-Review Questions (Including Previous Years’ Examination Questions)
	23. Corporate Governance
		23.1 Corporate Governance
		23.2 Corporate Social Responsibility
		23.3 Global Reporting Initiatives (GRI)
		23.4 International Developments in CSR
			Self-Review Questions (Including Previous Years’ Examination Questions)
	24. Workplace Ethics
		24.1 Workplace Ethics
		24.2 Ethical Issues at Workplace
		24.3 Discrimination and Harassment
			Self-Review Questions (Including Previous Years’ Examination Questions)
	25. Environment Ethics
		25.1 Environment Ethics
		25.2 Sustainable Development
		25.3 Pollution and Resource Depletion
		25.4 Conservation of Natural Resources
		25.5 Benefits of Eco-Friendly Practices
		25.6 Green Accounting
		25.7 Developments in Environment Protection in India
			Self-Review Questions (Including Previous Years’ Examination Questions)
	26. Ethics in Marketing
		26.1 Need for Ethics in Marketing
		26.2 Healthy Competition
		26.3 Consumer Welfare
		26.4 Consumer Protection in India
			Self-Review Questions (Including Previous Years’ Examination Questions)
	27. Ethics in Accounting and Finance
		27.1 Importance of Ethics in Accounting and Finance
		27.2 Fundamental Principles Relating to Ethics in Finance and Accounting
		27.3 Ethical Threats in Accounting and Finance
		27.4 Safeguards to Reduce or Eliminate Ethical Threats
		27.5 Ethical Conflict Resolution
			Self-Review Questions (Including Previous Years’ Examination Questions)
				Part III: Communication
Part 3 Communication
	28. Essentials of Communication
		28.1 Communication and Its Importance
		28.2 Formal Communication
		28.3 Informal Communication or Grapevine
		28.4 Interdepartmental Communication
		28.5 Communication Medium
		28.6 Effective Communication
		28.7 Business Communication
		28.8 Planning Business Messages
			Self-Review Questions (Including Previous Years’ Examination Questions)
	29. Interpersonal Skills
		29.1 Interpersonal Communication
		29.2 Active Listening and Critical Thinking
		29.3 Emotional Intelligence
			Self-Review Questions (Including Previous Years’ Examination Questions)
	30. Group Dynamics
		30.1 Groups
		30.2 Team Roles
		30.3 Group Conflicts
		30.4 Consensus Building
		30.5 Negotiating and Bargaining
			Self-Review Questions (Including Previous Years’ Examination Questions)
	31. Communication Ethics
		31.1 Ethical Communication
		31.2 Ethical Dilemmas in Communication
		31.3 Advantages of Ethical Communication
			Self-Review Questions (Including Previous Years’ Examination Questions)
	32. Corporate Culture
		32.1 Meaning of Corporate Culture
		32.2 Change Management
		32.3 Innovation
			Self-Review Questions (Including Previous Years’ Examination Questions)
	33. Communication in Business Environment
		33.1 Notice of an Annual General Meeting
		33.2 Minutes of the Annual General Meeting
		33.3 Notice of Statutory Meeting
		33.4 Minutes of Statutory Meeting
		33.5 Notice of First Board Meeting
		33.6 Notice of any Subsequent Board Meeting
		33.7 Minutes of First Board Meeting
		33.8 Chairman’s Speech
		33.9 Corporate Press Release
		33.10 Corporate Announcement at Stock Exchanges
			Self-Review Questions (Including Previous Years’ Examination Questions)
	34. Legal Deeds and Documents
		34.1 Meaning of Document, Instrument and Deed
		34.2 Partnership Deed
		34.3 Power of Attorney
		34.4 Lease Deed
		34.5 Affidavit
		34.6 Indemnity Bond
		34.7 Gift Deed
		34.8 Annual Report
			Self-Review Questions (Including Previous Years’ Examination Questions)
				Appendix
Appendix
	Model Test Paper I
	Model Test Paper II