Blinking Text

Update:13-12-2024. Questions are being uploaded. Please check in a few days.

Test batch Sample question paper

Unit I BUSINESS ORGANISATION AND MANAGEMENT

Unit II MARKETING AND HUMAN RESOURCE MANAGEMENT

Unit III BANKING, INSURANCE, FINANCIAL MARKETS AND AUDITING

Unit IV BUSINESS LAW AND COMPANY LAW

The Indian Contract Act, 1872: Introduction – Elements of a valid contract – Offer and Acceptance – Consideration – Capacity to contract – Free consent – Legality of object
Void agreements – Contingent contract – Performance of contract – Quasi contract – Discharge of contracts – Remedies for breach of contract.
The Sale of Goods Act, 1930
Companies Act, 2013 -Formation of a Company
Share capital and Debentures – Directors – Meetings – Company Secretary

Unit V ENTREPRENEURIAL DEVELOPMENT AND INTERNATIONAL BUSINESS

Unit VI FINANCIAL ACCOUNTING

Introduction to Accounting – Accounting Concepts and Conventions – Indian Accounting Standards
Accounting Equation – Double Entry System
Journal – Ledger – Cash Book – Other Subsidiary Books
Trial Balance – Rectification of Errors – Bank Reconciliation Statement
Depreciation Accounting – Capital Expenditures and Revenue Expenditures
Final Accounts of Sole Proprietors – Average due date – Account current
Bills of Exchange – Accounts from incomplete records, Accounts of Not-for-profit organisation
Partnership Accounts

Unit VII CORPORATE ACCOUNTING

Issues of Shares – Bonus Issues – Sweat Equity Shares
Employee Stock Option Scheme and Employee Stock Purchase Scheme – Buy Back of Shares
Redemption of Preference Shares – Issue and Redemption of Debentures
Underwriting of Securities – Profit Prior to Incorporation
Valuation of Goodwill and Shares – Final Accounts of Companies
Amalgamation: Merger and Acquisition – Alteration of Capital and Internal Reconstruction
Corporate Financial Reporting – Consolidated financial statements

Unit VIII COST AND MANAGEMENT ACCOUNTING

Introduction to Cost Accounting – Methods and Techniques of Costing
Classification of cost – Materials – Labour – Overheads – Cost sheet
Job Costing – Process Costing – Joint Products and By-Products
Operating Costing – Contract Costing
Standard costing and Variance Analysis (Material and Labour only) – Activity Based Costing
Introduction to Management Accounting – Functions and Benefits of Management accounting
Analysis and Interpretation of Financial statements: Comparative statements
Common size statements and Trend analysis – Ratios
Funds flow statement, Cash Flow Statement as per AS 3
Budgets and Budgetary control
Marginal Costing and Break – Even analysis

Unit IX FINANCIAL MANAGEMENT AND BUSINESS STATISTICS

Introduction to Financial management – Sources of finance – Sources of (National and International)
Time value of money – Risk and return
Cost of capital – Capital structure – Leverages
Dividend policy – Working capital forecast
Cash management – Receivable management
Inventory management – Capital budgeting
Introduction to Statistics – Sampling and sample designs
Collection of Primary and Secondary data
Measures of Central tendency – Measures of Dispersion
Simple Correlation – Regression Analysis
Chi-square Test – Probability

Unit X TAXATION

Basic concepts relating to Income Tax – Residential status and Tax Incidence
Scope of Income – Basic concepts of Income
Income exempt from tax
Income from salaries – Income from house property
Profits and Gains from Business or Profession – Capital Gains
Income from Other Sources – Clubbing of Income
Set off and Carry forward of losses – Deductions from Gross total income
Assessment of individuals – Return of income – Advance payment of tax
Deduction and Collection of Tax at Source – E-filing of Income Tax Returns
Introduction to Goods and Services Tax – CGST – SGST – UTGST – IGST
Taxable Event – Consideration – Levy and Collection of GST – Exemptions from GST
Place and Time of Supply – Value of taxable supply – Input Tax Credit
Procedure for Registration – Goods and Services Valuation Rules – Tax Invoice
Credit and Debit Notes – Payment of tax – Interest on Delayed Payment of Tax
Furnishing of Returns – Default in Furnishing Returns
Demand and Appeals – Authority for Advance Ruling – Settlement of cases

Pages