📝 Topics Covered

1. 1. Software Engineering
   • 1.1 History of Software Engineering
2. 2. Software Development Life Cycle (SDLC)
   • 2.1 Why is the SDLC Important?
   • 2.2 SDLC Phases
3. 3. SDLC Models
   • 3.1 Classical Waterfall Model
   • 3.2 Iterative Waterfall Model
   • 3.3 Prototype Model
   • 3.4 Incremental Model
   • 3.5 Spiral Model
   • 3.6 Agile Model

📋 Topics Covered

• The Two Types of Options: Calls vs Puts
• Understanding Spot Price, Strike Price, and Intrinsic Value
• “Moneyness” (ITM, ATM, OTM)
• Option Greeks: Delta, Theta, Vega, and Gamma
• Option Buying vs. Option Selling
• Extrinsic Value and the “Hero or Zero” Effect

📋 Topics Covered

• What is a Futures Contract?
• Who uses Futures and Why?
• The Role of Hedgers
• The Role of Speculators
• The Role of Arbitrageurs

📋 Topics Covered

• The Core Concept of Derivatives
• Differences Between Futures and Options
• Key Terms: Expiry, Strike Price, and MTM
• Margin Requirements for Buyers vs. Sellers
• Contract Expiration Cycles and Rollovers

📋 Topics Covered

• Financial Year (FY) vs. Assessment Year (AY)
• Advance Tax Rules and Due Dates
• Understanding Income Tax Returns (ITR) and Why You Should File
• 5 Major Heads of Income
• Which ITR Form to File (ITR-1 to ITR-4 breakdown)
• Important Documents: Form 26AS, AIS, and TIS

📋 Topics Covered

• Introduction to Tax Planning (Salaried vs. Business)
• Overview of Section 44ADA (Presumptive Taxation for Professionals)
• Breakdown of Section 44AD (Presumptive Taxation for Businesses)

📋 Topics Covered

• Introduction to Business Entities in India
• Sole Proprietorship (Features, Taxation, Compliance, Pros & Cons)
• Partnership Firm
• Private Limited Company (Pvt. Ltd.)
• Limited Liability Partnership (LLP)
• One Person Company (OPC)
• Hindu Undivided Family (HUF) & Tax Saving Benefits

📋 Topics Covered

• Introduction to Cash Flow (CF) Statement
• P&L vs. Cash Flow differences
• Components of Net Cash Balance (CFO, CFI, CFF)
• Defining Free Cash Flow (FCF)
• Financial Result Timelines and Annual Reports

📋 Topics Covered

• General Terms Used in Financial Ratios
• Profitability Ratios (PAT, EBIT, EBITDA Margins)
• Return Ratios (ROE, ROCE, ROA)
• Leverage Ratios (D/E, Interest Coverage)
• Valuation Ratios (P/E, P/B, PEG)

📋 Topics Covered

• Introduction to Profit and Loss (P&L) Statement
• Understanding Income (Operating Revenue vs. Other Income)
• Breakdown of Expenses (Material Costs, Depreciation, Amortization, etc.)
• Types of Expenditure (Capital vs. Revenue)