| Sr No | Particular | Marks |
| 1 | General Knowledge . Current Business and economic affairs | 15 |
| 2 | Goods and Service Tax Act, 2017 (as amendated from time to time) | 25 |
| Structure of GST | |
| GST Council, GST Network | |
| Registration | |
| Levy and collection of GST | |
| Time, Value and Place of Supply | |
| Exemptions from GST | |
| Tax Invoice, Bill of Supply, Debit note, Credit note | |
| GST TDS, Return Filling Audit, Advance Rulling, Appeal and Revision | |
| Other provisions related to Supply by / to Local Authority | |
| 3 | Income Tax Act 1961 (Relevant for FY 2023-24; AY 2024-25) | 25 |
| Basis of Charges and rates of Income Tax | |
| computation of taxable income under various heads | |
| Advance tax, Tax deduction at Source – Tax Collection at source | |
| Exempted & tax deductible income | |
| Set off and carry forward of losses | |
| filling of returns, Tax audits, different types of assessment; defaults and penalties | |
| Advance Ruling | |
| Appeals and Revision, Settlement of tax cases | |
| 4 | Financial Management, Financial & Cost Accounting | 10 |
| Objective and scope of financial management | |
| Financial analysis through ratio | |
| Source of Finance | |
| capital budgeting & capital Investment Decision | |
| capital structure and cost of capital | |
| Working Capital Management | |
| Maraginal Costing Breakeven Analysis | |
| Standard costing Variance Analysis | |
| Leverages | |
| Money Market and Capital market | |
| working of Stock Exchanges in India NSE BSE, Regulatory Authorities: SEBI & rating agencies | |
| 5 | Accounting Standards, Indian Accounting Standards, Accounting Concept and Accounting Convention | 10 |
| 6 | Rera Act, 2016 | 10 |
| Gujarat Real Estate (Regulation and Development) (General) Rules, 2017 | |
| 7 | EPF Act 1952 & ESIC Act, 1948 (as amendated from time to time) | 5 |
| | 100 |
