THE INSTITUTE OF COST ACCOUNTANTS OF INDIA – BHUBANESWAR CHAPTER
 ( STATUTORY BODYA UNDER AN ACT OF PARLIAMENT )
TIME TABLE  INTERMEDIATE
 GROUP-I
OCTOBER-2019  TO MARCH-2020 SESSION FOR JUNE- 2020 TERM EXAMINATION
Sl. No Date Day 1st Period( 7.00 A.M to 8.30 A.M) Faculty 2nd Period ( 8.30 A.M to 10.00 A.M) Faculty
1 7.11.2019 Thursday Basics including concept and capital and revenue  transactions CMA N.Sahoo  Introduction to Income tax Act, 1961: Constitutional Validity, Basic Concepts and definitions, Capital and Revenue Receipts, Basis of charge and scope of total income, Residential status and incidence of tax (excluding section 9A) CMA S.K.Sahu
2 8.11.2029 Friday INTRODUCTION TO COST ACCOUNTING: Definition, Scope, objectives and significance of cost accounting, its relationship with financial accounting and management accounting CMA S.B.Samal  Essential elements of a contract, offer and acceptance CMA U.K.Mohalick
3 9.11.2019 Saturday Basics including concept and capital and revenue  transactions CMA N.Sahoo  Introduction to Income tax Act, 1961: Constitutional Validity, Basic Concepts and definitions, Capital and Revenue Receipts, Basis of charge and scope of total income, Residential status and incidence of tax (excluding section 9A) CMA S.K.Sahu
10.11.2019 SUNDAY SUNDAY SUNDAY
4 11.11.2019 Monday Cost Objects, Cost centers and Cost Units, Elements of cost CMA S.B.Samal Acceptance consideration , prafityof contrct CMA U.K.Mohalick
12.11.2019 Tuesday RASAPURNIMA RASAPURNIMA
5 13.11.2019 Wednesday Rectification  of Errors CMA Srikanta Ku. Sahoo  Introduction to Income tax Act, 1961: Constitutional Validity, Basic Concepts and definitions, Capital and Revenue Receipts, Basis of charge and scope of total income, Residential status and incidence of tax (excluding section 9A) CMA S.K.Sahu
6 14.11.2019 Thursday Classification of costs CMA S.B.Samal Free Consept & types of void agreements CMA U.K.Mohalick
7 15.11.2019 Friday Rectification  of Errors CMA Srikanta Ku. Sahoo  Introduction to Income tax Act, 1961: Constitutional Validity, Basic Concepts and definitions, Capital and Revenue Receipts, Basis of charge and scope of total income, Residential status and incidence of tax (excluding section 9A) CMA S.K.Sahu
8 16.11.2019 Saturday Material Costs: Procurement of Materials, Inventory Management and Control CMA S.K.Rout Legality of object CMA U.K.Mohalick
17.11.2019 SUNDAY SUNDAY SUNDAY
9 18.11.2019 Monday Bills of Exchange CMA A.K.Swain Salaries CMA B.B.Nayak
10 19.11.2019 Tuesday Inventory Accounting & Valuation CMA S.K.Rout Factories Act, 1948 CMA G.Madala
11 20.11.2019 Wednesday Bills of Exchange CMA A.K.Swain Salaries CMA B.B.Nayak
12 21.11.2019 Thursday Physical Verification, treatment of losses CMA S.K.Rout Factories Act, 1948 CMA G.Madala
13 22.11.2019 Friday Consignment CMA N.Sahoo Salaries CMA B.B.Nayak
14 23.11.2019 Saturday Scrap, spoilage, defectives and wastage CMA S.K.Rout  Payment of Gratuity Act, 1972 CMA G.Madala
24.11.2019 SUNDAY SUNDAY SUNDAY
15 25.11.2019 Monday Consignment CMA N.Sahoo Salaries CMA B.B.Nayak
16 26.11.2019 Tuesday Employee Costs: Time keeping, Time booking and payroll, CMA D.Mishra  Payment of Gratuity Act, 1972 CMA G.Madala
17 27.11.2019 Wednesday Joint Venture CMA Srikanta Ku. Sahoo Salaries CMA B.B.Nayak
18 28.11.2019 Thursday Labour Turnover, Overtime and idle time CMA D.Mishra Companies Act, 2013: Company types, promotion, formation and related procedures i.e, Sec 1 to Sec 122 of Companies Act,2013 CMA D.Saha
19 29.11.2019 Friday Joint Venture CMA Srikanta Ku. Sahoo Income from House Property CMA P.K.Pradhan
20 30.11.2019 Saturday Principles and methods of remuneration and incentive schemes CMA D.Mishra Companies Act, 2013: Company types, promotion, formation and related procedures i.e, Sec 1 to Sec 122 of Companies Act,2013 CMA D.Saha
1.12.2019 SUNDAY SUNDAY SUNDAY
21 2.12.2019 Monday Insurance claim CMA A.K.Swain Income from House Property CMA P.K.Pradhan
22 3.12.2019 Tuesday Employee cost reporting and measurement of efficiency. CMA D.Mishra Companies Act, 2013: Company types, promotion, formation and related procedures i.e, Sec 1 to Sec 122 of Companies Act,2013 CMA D.Saha
23 4.12.2019 Wednesday Insurance claim CMA A.K.Swain Income from House Property CMA P.K.Pradhan
24 5.12.2019 Thursday Overheads: Collection, classification and apportionment and allocation of overheads CMA D.Swain Companies Act, 2013: Company types, promotion, formation and related procedures i.e, Sec 1 to Sec 122 of Companies Act,2013 CMA D.Saha
25 6.12.2019 Friday Final Account (General ) CMA N.Sahoo Income from House Property CMA P.K.Pradhan
26 7.12.2019 Saturday Absorption and treatment of over or under absorption of overheads CMA D.Swain  Business Ethics: Ethics-meaning, importance, nature and relevance to business CMA S.K.Mishra
8.12.2019 SUNDAY SUNDAY SUNDAY
27 9.12.2019 Monday Final Account (General ) CMA N.Sahoo Profits and Gains of Business or Profession (excluding 42 to 44DB but including sections 43A, 43B, 43AA, 44AB , 44AD,44ADA, AND 44AE CMA S.K.Sahu
28 10.12.2019 Tuesday Absorption and treatment of over or under absorption of overheads CMA D.Swain  Business Ethics: Values and attitudes of professional accountants., Seven principles of public life-selflessness, integrity, objectivity, accountability, openness, honesty and CMA S.K.Mishra
29 11.12.2019 Wednesday Final Account (General ) CMA N.Sahoo Profits and Gains of Business or Profession (excluding 42 to 44DB but including sections 43A, 43B, 43AA, 44AB , 44AD,44ADA, AND 44AE CMA S.K.Sahu
30 12.12.2019 Thursday Reporting of overhead costs CMA D.Swain  Business Ethics: Ethics in Business CMA S.K.Mishra
31 13.12.2019 Friday NPO CMA Srikanta Ku. Sahoo Profits and Gains of Business or Profession (excluding 42 to 44DB but including sections 43A, 43B, 43AA, 44AB , 44AD,44ADA, AND 44AE CMA S.K.Sahu
32 14.12.2019 Saturday Cost Accounting Standard CAS- 1-24 CMA S.B.Samal E-contracts CMA U.K.Mohalick
15.12.2019 SUNDAY SUNDAY SUNDAY
33 16.12.2019 Monday NPO CMA Srikanta Ku. Sahoo Profits and Gains of Business or Profession (excluding 42 to 44DB but including sections 43A, 43B, 43AA, 44AB , 44AD,44ADA, AND 44AE
34 17.12.2019 Tuesday Cost Accounting Standard CAS- 1-24 CMA S.B.Samal Constraints to enforce contractual obligations CMA S.K.Sahu
35 18.12.2019 Wednesday NPO CMA Srikanta Ku. Sahoo Profits and Gains of Business or Profession (excluding 42 to 44DB but including sections 43A, 43B, 43AA, 44AB , 44AD,44ADA, AND 44AE CMA U.K.Mohalick
36 19.12.2019 Thursday COST BOOK KEEPING: Cost Accounting Records, Ledgers and Cost Statements CMA S.K.Rout Quasi-contracts, contingent contracts, termination or discharge of contracts CMA S.K.Sahu
37 20.12.2019 Friday Incomplete Records CMA A.K.Swain Profits and Gains of Business or Profession (excluding 42 to 44DB but including sections 43A, 43B, 43AA, 44AB , 44AD,44ADA, AND 44AE CMA S.K.SAHU
38 21.12.2019 Saturday Items excluded from cost and normal and abnormal items/cost, Integral accounts CMA S.K.Rout Special contracts: Indemnity and Guarantee; Bailment and Pledge; Laws of Agency CMA U.K.Mohalick
22.12.2019 SUNDAY SUNDAY SUNDAY
39 23.12.2019 Monday Incomplete Records CMA A.K.Swain Profits and Gains of Business or Profession (excluding 42 to 44DB but including sections 43A, 43B, 43AA, 44AB , 44AD,44ADA, AND 44AE CMA S.K.Sahu
40 24.12.2019 Tuesday Reconciliation of cost accounting records with financial accounts CMA D.Mishra Employees Provident Fund Act, 1952 CMA G.Madala
25.12.2019 Wednesday X-MAS HOLIDAY X-MAS HOLIDAY
41 26.12.2019 Thursday Incomplete Records CMA A.K.Swain Profits and Gains of Business or Profession (excluding 42 to 44DB but including sections 43A, 43B, 43AA, 44AB , 44AD,44ADA, AND 44AE CMA S.K.Sahu
42 27.12.2019 Friday Infrastructure, Educational, Healthcare and Port services CMA D.Mishra Employees Provident Fund Act, 1952 CMA G.Madala
43 28.12.2019 Saturday Self Balancing CMA N.Sahoo Capital Gains CMA B.B.Nayak
29.12.2019 SUNDAY SUNDAY SUNDAY
44 30.12.2019 Monday Job Costing CMA D.Swain Employees State Insurance Act, 1948 CMA G.Madala
45 31.12.2019 Tuesday Self Balancing CMA N.Sahoo Capital Gains CMA B.B.Nayak
46 1.1.2020 Wednesday
47 2.1.2020 Thursday Batch Costing CMA D.Swain Employees State Insurance Act, 1948 CMA G.Madala
48 3.1.2020 Friday Royality CMA Srikanta Ku. Sahoo Capital Gains CMA B.B.Nayak
49 4.1.2020 Saturday Contract Costing CMA S.B.Samal Companies Act, 2013: Company types, promotion, formation and related procedures i.e, Sec 1 to Sec 122 of Companies Act,2013 CMA D.Saha
5.1.2020 SUNDAY SUNDAY SUNDAY
50 6.1.2020 Monday Royality CMA Srikanta Ku. Sahoo Capital Gains CMA B.B.Nayak
51 7.1.2020 Tuesday Contract Costing CMA S.B.Samal Companies Act, 2013: Company types, promotion, formation and related procedures i.e, Sec 1 to Sec 122 of Companies Act,2013 CMA D.Saha
52 8.1.2020 Wednesday Hire Purchase CMA A.K.Swain Income from Other Sources CMA P.K.Pradhan
53 9.1.2020 Thursday Contract Costing CMA S.B.Samal Companies Act, 2013: Company types, promotion, formation and related procedures i.e, Sec 1 to Sec 122 of Companies Act,2013 CMA D.Saha
54 10.1.2020 Friday Hire Purchase CMA A.K.Swain Agricultural Income: Instances of Agricultural ( Agro) income, Instances of Non- agricultural ( Non- Agro) income, Treatment of partly Agricultural & partly Non- Agricultural income, Impact of Agricultural Income on tax computation CMA P.K.Pradhan
55 11.1.2020 Saturday Process Costing – Normal and abnormal losses, equivalent production CMA S.K.Rout Companies Act, 2013: Company types, promotion, formation and related procedures i.e, Sec 1 to Sec 122 of Companies Act,2013 CMA D.Saha
12.1.2020 SUNDAY SUNDAY SUNDAY
56 13.1.2020 Monday Departmental Accounts CMA N.Sahoo Income, which do not form part of total income [Sec. 10, 11 to 13A] CMA P.K.Pradhan
57 14.1.2020 Tuesday Process Costing – Normal and abnormal losses, equivalent production CMA S.K.Rout Director-Role, Responsibilities, Qualification, disqualification, appointment, retirement, resignation, removal, remuneration and powers, Director Identification Number. CMA S.K.Mishra
58 15.1.2020 Wednesday Departmental Accounts CMA N.Sahoo Income, which do not form part of total income [Sec. 10, 11 to 13A] CMA P.K.Pradhan
59 16.1.2020 Thursday Process Costing – Normal and abnormal losses, equivalent production CMA S.K.Rout Director-Role, Responsibilities, Qualification, disqualification, appointment, retirement, resignation, removal, remuneration and powers, Director Identification Number. CMA S.K.Mishra
60 17.1.2020 Friday AS-1 and 2 CMA N.Sahoo Income of other persons included in assessee’s total income, Aggregation of income and set off and carry forward of losses CMA S.K Sahu
61 18.1.2020 Saturday Joint and By Products CMA D.Mishra Director-Role, Responsibilities, Qualification, disqualification, appointment, retirement, resignation, removal, remuneration and powers, Director Identification Number. CMA S.K.Mishra
19.1.2020 SUNDAY SUNDAY SUNDAY
62 20.1.2020 Monday Branch CMA Srikanta Ku. Sahoo Deductions in computing total income, Rebate and Reliefs, Applicable Rates of tax and tax liability CMA B.B.Nayak
63 21.1.2020 Tuesday Operating Costing or Service Costing – Transport, Hotel and Hospital CMA D.Swain Sale of Goods Act, 1930: Definition, Transfer of ownership, Conditions and Warranties CMA S.K.Mishra
64 22.1.2020 Wednesday Branch CMA Srikanta Ku. Sahoo Deductions in computing total income, Rebate and Reliefs, Applicable Rates of tax and tax liability CMA B.B.Nayak
23.1.2020 Thursday Netaji Jayanti Netaji Jayanti
65 24.1.2020 Friday Operating Costing or Service Costing – Transport, Hotel and Hospital CMA D.Swain Sale of Goods Act, 1930: Performance of the Contract of Sale, Rights of Unpaid Vendor, Auction Sales CMA U.K.Mohalick
66 25.1.2020 Saturday AS-7 CMA A.K.Swain Deductions in computing total income, Rebate and Reliefs, Applicable Rates of tax and tax liability CMA B.B.Nayak
26.1.2020 SUNDAY Republic Day Republic Day
67 27.1.2020 Monday Marginal Costing: Meaning of Marginal Cost and Marginal Costing CMA S.B.Samal Negotiable Instruments Act, 1881: Definition and features of Negotiable Instrument, Crossing, Endorsement and Material Alteration CMA U.K.Mohalick
68 28.1.2020 Tuesday As-9 CMA A.K.Swain Deductions in computing total income, Rebate and Reliefs, Applicable Rates of tax and tax liability CMA B.B.Nayak
69 29.1.2020 Wednesday Absorption Costing vs. Marginal Costing, Break-even analysis CMA S.B.Samal Negotiable Instruments Act, 1881: Acceptance, Assignment and Negotiation, Rights and liabilities of Parties, Dishonor of a Negotiable Instrument CMA U.K.Mohalick
70 30.1.2020 Thursday BASANTA PANCHAMI
71 31.1.2020 Friday As-10 with Depreciation CMA A.K.Swain Assessment of income and tax liability of different persons: Taxation of individual (including AMT but excluding non-resident), HUF, Firms, LLP and Association of Persons, Co-operatives Societies, CMA P.K.Pradhan
72 1.2.2020 Saturday  Margin of safety CMA S.B.Samal Payment of Bonus Act, 1965 CMA G.Madala
2.2.2020 SUNDAY SUNDAY SUNDAY
73 3.2.2020 Monday Admission CMA N.Sahoo Assessment of income and tax liability of different persons: Taxation of individual (including AMT but excluding non-resident), HUF, Firms, LLP and Association of Persons, Co-operatives Societies, CMA P.K.Pradhan
74 4.2.2020 Tuesday Application of Marginal Costing for decision making (simple problems only) CMA S.B.Samal Payment of Bonus Act, 1965 CMA G.Madala
75 5.2.2020 Wednesday Retirement CMA N.Sahoo Assessment of income and tax liability of different persons: Taxation of individual (including AMT but excluding non-resident), HUF, Firms, LLP and Association of Persons, Co-operatives Societies, CMA P.K.Pradhan
76 6.2.2020 Thursday Standard Costing & Variance Analysis: Concept of standard cost and standard costing CMA S.K.Rout Minimum Wages Act, 1948 CMA G.Madala
77 7.2.2020 Friday Death CMA N.Sahoo Assessment of income and tax liability of different persons: Taxation of individual (including AMT but excluding non-resident), HUF, Firms, LLP and Association of Persons, Co-operatives Societies, CMA P.K.Pradhan
78 8.2.2020 Saturday Advantages and limitations CMA S.K.Rout Payment of Wages Act, 1936 CMA G.Madala
9.2.2020 SUNDAY SUNDAY SUNDAY
79 10.2.2020 Monday Dissolution CMA Srikanta Ku. Sahoo TDS, TCS and Advance Tax CMA S.K.Sahu
80 11.2.2020 Tuesday Computation of variances relating to material and labour costs only CMA S.K.Rout Director-Role, Responsibilities, Qualification, disqualification, appointment, retirement, resignation, removal, remuneration and powers, Director Identification Number. CMA S.K.Mishra
81 12.2.2020 Wednesday Insolvency CMA Srikanta Ku. Sahoo TDS, TCS and Advance Tax CMA S.K.Sahu
82 13.2.2020 Thursday Computation of variances relating to material and labour costs only CMA S.K.Rout Director-Role, Responsibilities, Qualification, disqualification, appointment, retirement, resignation, removal, remuneration and powers, Director Identification Number. CMA S.K.Mishra
83 14.2.2020 Friday Piece meal distribution CMA Srikanta Ku. Sahoo Basic Concepts of ICDS CMA B.B.Nayak
84 15.2.2020 Saturday Budget and Budgetary Control (simple problems only): Concepts, Types of Budgets CMA D.Swain Director-Role, Responsibilities, Qualification, disqualification, appointment, retirement, resignation, removal, remuneration and powers, Director Identification Number. CMA S.K.Mishra
16.2.2020 SUNDAY SUNDAY SUNDAY
85 17.2.2020 Monday Amalgamation CMA A.K.Swain Administrative Procedures: Return & PAN,  Intimation, Brief concepts of Assessment u/s 140A, 143 and 144 CMA P.K.Pradhan
86 18.2.2020 Tuesday Budgetary Control Vs Standard Costing CMA D.Swain Indian Partnership Act, 1932: Nature of Partnership, Rights and liabilities of Partners CMA U.K.Mohalick
87 19.2.2020 Wednesday Sale CMA A.K.Swain Administrative Procedures: Return & PAN,  Intimation, Brief concepts of Assessment u/s 140A, 143 and 144 CMA P.K.Pradhan
88 20.2.2020 Thursday Advantages and limitations CMA D.Swain Indian Partnership Act, 1932: Formation, Reconstitution and Dissolution of Firms CMA U.K.Mohalick
21.2.2020 Friday MAHA SHIVARATRI MAHA SHIVARATRI
89 22.2.2020 Saturday Conversion CMA A.K.Swain Administrative Procedures: Return & PAN,  Intimation, Brief concepts of Assessment u/s 140A, 143 and 144 CMA P.K.Pradhan
23.2.2020 SUNDAY SUNDAY SUNDAY
90 24.2.2020 Monday Preparation of Budgets (simple problems only) CMA D.Swain Limited Liability Partnership Act, 2008: Concept, formation, membership, functioning, Dissolution CMA U.K.Mohalick