Hello Dear CA Foundation Students,
We are Sharing With You Notes and Lectures of CA Foundation Paper- 4B : Business and Commercial Knowledge . 😍CA STUDY NOTES
As part of the Foundation, the subject of the Business and Commercial Knowledge (BCK) has been introduced for the first time in the curriculum. For an accounting professional today it has become important to not only acquire knowledge in the core areas of the profession but also to remain well versed with the vast general knowledge related to business and commercial world. The knowledge so gained will be a step towards developing holistic professional acumen.
The Institute of Chartered Accountants of India envisaged this paper with an objective to familiarize the learners with the philosophies, lexicon and grammar of the world of business and commerce. It is also directed towards developing general aptitude to assimilate the key developments happening around them. The students of this subject are expected to have a keen eye on the day to day developments around them and accordingly they are expected to scan through various sources of knowledge and not limit themselves to this study material.
The material is merely a stepping stone towards the business and commercial world.
The students are expected to read at least one financial newspaper and one business magazine on a regular basis.
Be advised also to browse business channels to remain updated about the developments. Business is and must be socially instituted and environmentally sensitive. Its objective should not be pursuit of profits. Corporations are important constituents of the society and play a crucial role in its overall growth. Just as the corporations more so the accounting profession is entrusted with alignment of a community’s resources with the community’s interests.
The study material on Business and Commercial Knowledge traverses, albeit cursorily, the trajectories set forth here.
Even after passing the Foundation level students need to continue their pursuit to acquire such knowledge of business and commercial world.
The entire syllabus has been divided into six chapters.
BCK Chapter 1 provides an introduction to BCK domains.
BCK Chapter 2 Context of the BCK and the elements of environment of business and commerce are
BCK Chapter 3 we introduce the learners to select business organisations in India’s corporate sector. Since Independence, government policy has tremendously impacted and facilitated the performance and growth of business. In India, we have come full circle toward continuing liberalization, privatization and globalization of the economy. Here students should watch the
developments related to these and other business organisations.
BCK Chapter 4 addresses the government policy changes from time to time.
BCK Chapter 5 This is followed up by a discussion on the institutional framework for spurring the spirit of enterprise and the process of sustainable development of the country.
BCK Chapter 6 provides framework for internalizing BCK into personal learning and grooming for a successful career as a Chartered Accountant. Various terminologies have been introduced so that the students are aware of the jargon and make them part of their daily life. Many of these terms are routinely used in the newspapers and magazines. Thus. the chapter will help the students to appreciate the developments in business world in a better manner.
ICAI CA Foundation Business & Commercial Knowledge Notes & Lectures
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