| Sr No |
Particular |
Marks |
| 1 |
General Knowledge Current Business and economic affairs |
10 |
| 2 |
Goods and Service Tax Act, 2017 (as amendated from time to time) |
20 |
|
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) |
20 |
|
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 |
Accounting and Auditing Provision related to GPMC Act |
10 |
| 7 |
Rera Act, 2016 |
10 |
|
Gujarat Real Estate (Regulation and Development) (General) Rules, 2017 |
|
| 8 |
RTI Act, 2005 and Rule (as amendated from time to time) |
5 |
| 9 |
EPF Act 1952 & ESIC Act, 1948 (as amendated from time to time) |
5 |
|
|
100 |
