Logic School of Management is a leading institution in Kerala aimed at developing global finance/business professionals, and it has expanded to Bangalore since 2010. The school offers a range of professional courses, including CMA, CPA, and integrated professional competency courses, supported by experienced faculty and comprehensive study resources. With a focus on practical training and strong academic support, participants can prepare for certification exams that significantly enhance their career prospects in the finance sector.

1. LOGIC SCHOOL OF MANAGEMENT One of Kerala’s premier organization aiming to mould globally competitive finance/business professionals. Logic has extended its operations to Bangalore since January 2010. Parent organization – Logic Software Solutions Ltd- Cochin based IT Consulting firm specialized in design, development and integration of custom-built business systems and solutions using advanced Internet, electronic commerce and client server technology since1996. Sister Concerns Logic software training Logic HR Consultancy

2. PATRONS & ADVISORY MEMBERS Patronage Mr. Biju Joseph (Chartered Accountant) Mr. Paul Joseph (Management Professional) Mr.Vinod Chandran (Chartered Accountant) Governance Mr. Santosh Kumar M.Com,(CMA),CA(Inter),ICWAI(Inter) – Chief Advisor Mr. Balachandran C (Career Consultant) Advisory Committee Fr. Baiju Vadakkumchery H. Subhalakshmi BA,LLB ( Ex.Secretary,Indian Federation of Women Lawyer’s Chapter) Dr.Rathish Ambat (Corporate Trainer) Mr.Venkatmani (International trainer for youth and corporate) Prof.K.P.John (Retd.HOD,Botony,St.Thomas College,Thrissur) Adv.Jacob George Thekkinedath Mr.P.S.Shaji (Chartered Accountant) Mr.Pradeep ( M.Tech,MBA) Mr.Suneer Mohammed M.Com (CMA)

3. COURSES OFFERED Courses offered through Cochin & Bangalore Branches: *Certified Management Accountant(CMA),USA *Certified Public Accountant (CPA),USA *Integrated Professional Competency Course (ICAI, India) &Common Proficiency Test ( ICAI, India) *B. Com(Taxation) (M.G. University)

4. Well experienced faculty base including CA’s, CMA’s, CPA’s, MBA’s etc. Resource library and Web facilities Strong study support system from internationally best HOCK International (for CMA)and BISK (for CPA)- Study materials ,software and web support . Preparatory and doubt clearance sessions in addition to regular sessions. Mock exams and soft skill development sessions. FACULTY & ACADAMIC SUPPORT SYSTEM

5. CERTIFIED MANAGEMENT ACCOUNTANT (CMA) International professional qualification in Financial Management and Management Accounting. Recognized by Institute of management Accountants(US). An average of 6-9 months time to qualify the exam 75% objective questions Online exams Average pass percentage-55%-60% Salary much higher compared to non-certified professionals.

6. CMA details continued Eligibility Graduation Students doing graduation can also appear for the exam. Two years experience in financial management related field prior to or within 7 years of passing the exam. Procedure Be a member of ima Register for the two part exam Qualify the exam Satisfy the Experience Qualification

7. CMA details continued PAPERS 1.Financial planning, performance and control : A. Planning, budgeting and forecasting (30%) B.Performance management(25%) C. Cost management(25%) D. Internal controls(15%) E. Professional ethics(5%)

8. CMA details continued 2.Financial Decision Making A. Financial statement analysis(25%) B. Corporate finance(25%) C. Decision Analysis and Risk Management (25%) D. Investment decision(20%) E. Professional Ethics(5%)

9. CMA details continued EXAM DETAILS Schedule-three testing window periods- January, February; May, June; Sept, October. Online exams through Prometric testing centers Cannot take an exam part more than once during a testing window

10. Key Features of the Program (CMA)... CMA certificate can be obtained in a short span of time (On an average 4 to 6 months). Last year IMA Signed Joint Partnership with ICWAI of India; Mutual Recognition between CMA and ICWAI Certificates. If a student appears the CMA two part exam anywhere outside India and qualifies he/she will be eligible to apply for ICWAI membership and certificate. Academic support through direct coaching classes and web based platforms - which enable students to interact with the faculty. An excellent tool to network with other participants across the globe. The case studies enable participants to widen the horizon. Study material developed by industry & academic practitioners, which enables you to apply the learning to the real life situations. Examinations conducted worldwide, so the program can be pursued from any part of the world. Online exam. 75% objective type questions. No negative marks. Average monthly salary of $2000/- per month as per IMA standards

11. Certified Public Accountant (CPA) A license issued by one of the 55 states or territories of US –authorize holder to practice as a certified public accountant in that jurisdiction. Designed to ensure only qualified individuals become CPA’s

12. Educational requirement Determined by individual state board of Accountancy. Minimum educational requirement to sit for U.S CPA exam is generally a 4 year university degree . Typical requirement is a U.S. bachelors degree-includes a minimum of qualifying credit hours in and business administration with an 1 year additional study. This requirement for 5 years study is known as the “150 hour rule” and has been adopted by majority of state boards. The states requiring only 4 years – California, Colorado, Delaware, New Hampshire, Vermont, Virgin Islands. CPA details continued

13. Examination Process 1.Apply to take the Examination (request, complete, and submit an application) 2. Payment of Examination Fees 3. Candidates are required to review the tutorial and sample tests 4. Receive your Notice to Schedule 5. Schedule your Examination 6. Take your examination 7.Receive your score reports CPA details continued

14. CONTENT 1.Auditing and Attestation (AUD) Engagement Acceptance and Understanding the Assignment Understanding the Entity and Its Environment Performing Audit Procedures and Evaluating Evidence Evaluating Audit Findings, Communications, and Reporting Accounting and Review Services Engagements Professional Responsibilities CPA details continued

15. 2.Business Environment and Concepts (BEC) Corporate Governance Economic Concepts and Analysis Financial Management Information Systems and Communications Strategic Planning Operations Management CPA details continued

16. 3.Financial Accounting and Reporting (FAR) Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures Governmental Accounting and Reporting Not-for-Profit (Non-governmental) Accounting and Reporting CPA details continued

17. 4.Regulation (REG) Ethics, Professional, and Legal Responsibilities Business law Federal Tax process, Procedures, Accounting, and Planning Federal Taxation of Property Transactions Federal Taxation of Individuals Federal Taxation of Entities LOGIC SCHOOL OF MANAGEMENT

18. Percentage value of each Examination component Auditing and Attestation (AUD)(4 hrs.), Financial Accounting and Reporting (FAR)(4 hrs.), and Regulation (REG)(3 hrs.): multiple-choice 60% Task based simulations 40% Business Environment and Concepts (BEC) (3 hrs.): multiple-choice 85% written communication tasks 15% CPA details continued

19. CPT(Common Proficiency Test) An entry level examination for admission to the Chartered Accountancy Course. An objective test, with questions covering accountancy, mercantile law, economics and quantitative techniques. Exams will be held twice a year. Test will be of 4 hours duration divided into 2 sessions of 2 hours each. Each session consists of two sections with a total of 100 marks. A multiple choice examination with negative marking. To qualify the CPT, a student has to obtain an aggregate of 50% marks.

20. INTEGRATED PROFESSIONAL COMPETENCY COURSE – IPCC (ICAI, INDIA) The unique feature of the entire theoretical education of the Chartered Accountancy curriculum is the supportive and complimentary practical training. A student would undergo theoretical education and 3 years of practical training after passing Group - 1 of IPCC/Accounting Technician (Level - 1). This balanced approach will help the students to appreciate the underlying practical education scheme .

21. Features of Logic : Unmatched record of results. Classes handled by CA’s, CMA’s, M. Tech’s Chapter wise test paper on every topic Covering above 5000 questions Anytime doubt clearing facility Individual attention to students Online exam training Soft skill development classes Stress relaxation programs Business communication classes