Exam - 2019: Syllabus and Course Scheme Academic Year 2018-19
Exam - 2019: Syllabus and Course Scheme Academic Year 2018-19
Exam - 2019: Syllabus and Course Scheme Academic Year 2018-19
B.Com. – A.B.S.T.
Exam – 2019
UNIVERSITY OF KOTA
MBS Marg, Swami Vivekanand Nagar,
Kota - 324 005, Rajasthan, India
Website: uok.ac.in
2
Unit-I
Accounting Standards; Ind AS and IFRS, Development and Elementary knowledge
Issue of Shares and Debentures. Issue of Right Shares. Redemption of preference shares Buy-Back of
Shares. Demate of Shares, Employees Share Option Scheme and Guidelines of S.E.B.I.
Unit-II
Redemption of Debentures
Purchase of Business. Profit or Loss Prior and Post to incorporation. Underwriting of Shares and
Debentures.
Disposal of profits. Capitalization of Profits.
Unit-III
Accounting for Leases.
Preparation of Final Accounts of Company (including managerial Remuneration). Insurance claims.
Unit-IV
Departmental Accounts. Branch Accounts (including Foreign Branch).
Unit-V
Hire purchase and Instalment Sale Transactions.
Ethics in Accounting:- Ethics, its relevance for accounting professionals, Indian Ethos, ICAI Code of
conduct, Etementary knowledge.
Suggested Readings:
- Anthony R.N. and Reece, J.S., Accounting
- Gupta, R.L. and Radhaswamy M : - Financial Accounting ; S. Chand and Co . New Delhi.
- Shukla, M.C. Grewal T.S. and Gupta: - Advanced Accounts S Chand & Co. New Delhi.
- Jain Khandelwal Pareek: - Financial Accounting.
- Punjabi, Goyal, Jain, Tiwari, & Gupta :- Financial Accounting (Ramesh Book Depot Jaipur)
- Dr. S.N. Maheshwari; Financial Accounting (Vikas Public House Pvt. Ltd., New Delhi).
4
Unit - I
Meaning and Definition of Statistics, Functions, Importance, Limitations and Distrust of
Statistics.
Census and Sampling, Methods of Sampling, Classification and Tabulation of Data, Methods of
collections of Primary and Secondary data. Schedule and Questionnaire.
Concept of Measurement Central Tendency-Meaning and Definition, Determination of
Statistical Averages.
Unit - II
Measures of Dispersion & Skewness : Meaning & Definition of Dispersion, Objectives &
Importance of Measuring Dispersion, Absolute & Relative measures of Dispersion, Essential
characteristics of a good measure of Dispersion, selective of an appropriate measure of
Dispersion, Skewness, difference between Dispersion and Skewness.
Unit - III
Correlation and Regression : Meaning & Definition of Correlation, Types of Correlation,
Methods of Determining Correlation, Measurement of Correlation in Time Series, Lag and Lead
in Correlation. Regression Analysis - Concept, Meaning, Utility, Types, Difference between
Correlation & Regression, Linear Correlation & Regression Analysis, Standard Error of
Estimates, methods of computing regression lines, conceptual frame work and their application
in business.
Unit - IV
Index Number-Concept, Utility, Methods, Simple. Weighted Average of Relatives and
Aggregative Index Numbers. Weighted Index number (Including consumer price index
numbers). Fishers Ideal Index Numbers. Base shifting, Deflating, splicing.
Analysis of Time Series - Theorems of Time Series, Decomposition of time series, Analysis of
Trend, Application of Time Series in Business.
Unit - V
Permutation and combinations Probability Theory; Addition and Multiplication Theorem,
Mathemetical Expection, Boy’s Approach.
Suggested Readings :
1 Hooda, R.P. : Statistics for Business and Economics, Meemillam, New Delhi
5
2 Lewen and Rabin : Statistics for management ; Prentice Hall of India, New
Delhi
3 ukxj ds ,u % lkf[a;dh ¼ehuk{kh izdk’ku esjB½
4 ;kno vkj ds feÙky ,l ,u rFkk tSu ,e ,y% lkaf[;dh; fof/k;kW
5 xks;y ds lh xqIrk ch ,y xks;y vkj ds jaxk% lkf[a;dh fof/k;kW
6 vksloky] vxzoky] iatkch] frokjh] xqIrk %O;kolkf;d lka[;dh] ¼jes'k cqd fMiks½] t;iqj
7 J. S. Chandan, Business Statistics (Vikas Publishing House Pvt. Ltd. New Delhi)
Unit-I
Introduction and definitions, Tax administration and authorities, Residential status and incidence
of tax, Computation of taxable income under the head salaries.
Unit-II
Computation of taxable income under the heads : Income from house property. Income from
business or profession.
Unit-III
Computation of income from capital gains. Income from other sources. Aggregation of clubbing
of Income. Set off and carry forward of losses. Exempted income.
Unit-IV
Deduction from gross total income. Computation of total income and tax liability of individuals.
Computation of total income and tax liability of Hindu undivided family.
Unit-V
Computation of total income and tax liabilities of partnership firms assessed such and assessed as
association of persons.
Provisions regarding deduction of tax at source and advance payment of tax. Assessment
procedure. Appeals and penalties.
Note : The Act and Rules which are relevant for the assessment year begining from 1st April
immediately proceeding the date of commencement of the session.
Book Recommended :
1. esgjks=k ,p-lh- & vk;dj fo/kku ,oa ys[ks ¼lkfgR; Hkou vkxjk½
2- iVsy] pkS/kjh] xks;y] tSu] frokjh & vk;dj ¼pkS/kjh çdk'ku] t;iqj½
3- vxzoky] tSu] 'kekZ] 'kkg & vk;dj ¼jes'k cqd fMiks] t;iqj½
4. Singhania V.K. – Student Guide of Income Tax
8
Note : Candidates will have to opt and appear in examination of any one of the following: (A) Cost
Accounting or (B) Corporate Accounting (C) Computer Application in Business. The syllabus
will be as follows :
Paper-II- (A) Cost Accounting
Duration : 3 hrs. Max. Marks 100
N o t e : The question paper will contain three sections as under –
Section-A : One compulsory question with 10 parts, having 2 parts from each unit, short
answer in 20 words for each part. Total marks : 10
Section-B : 10 questions, 2 questions from each unit, 5 questions to be attempted,
taking one from each unit, answer approximately in 250 words.
Total marks : 50
Section-C : 04 questions (question may have sub division) covering all units but not
more than one question from each unit, descriptive type, answer in about
500 words, 2 questions to be attempted. Total marks : 40
Unit-I
Introduction – Nature, objective and significance of Cost Accounting, various concepts,
Ascertainment and Control of Cost, Difference between cost, Financial and Management Accounting,
Installation of Costing System. Elements of Cost, Techniques and Methods of Cost.
Direct Material : Procedure of Purchase, Storing & Issue of Materials & Stores. Economic order
Quantity and determination of various levels of inventory. Methods of pricing the issue of material –
inventory control techniques and accounting treatment of material losses.
Direct Labour – Direct labour cost and its control. Time keeping and time, Methods of wage
payment. Individual and group bonus plans. Treatment of idle time.
Unit-II
Overhead – Allocation, apportionment and absorption of overhead.Treatment and disposal of under and
over recovery.Control of administration, selling and distribution overheads.Unit costing, Operating
Costing.
Unit-III
Contract costing – Process costing (Excluding Valuation of Work-in-progress)
Unit-IV
Standard Costing – Concepts, Significance and limitations analysis of variances (Material and Labour
Variance only) Budgeting and Budgetary Control – Meaning, Objectives and Limitations. Preparation of
Functional Budgets : Sales Budget, Production Budget, Material Budget, Cash Budget, Master and
Flexible Budget.
Unit-V
Marginal Costing and B.E.P. Analysis (Including BEP Charts). Cost Control Accounts,
Recociliation of Cost & Financial Books.
Books Recommended :
1. Bhar, B.K. – Cost Accounting (Academic Publishers, Calcutta)
2. Benerjee, B. – Cost Accounting (World Press, Calcutta)
3. Jawahar Lal – Cost Accounting (Tata McGraw Hill, Delhi)
4. Oswal, Maheshwari, Punjabi, Jain, Tiwari (Cost Accounting, Ramesh Book Depot, Jaipur)
5. Maheshwari, Mittal – Lagat Lekhanakan (Mahaveer Prakashan, Delhi)
6. Jain, Khandelwal & Pareek – Cost Accounting (Ajmera Book Company Jaipur)
7. Jain and Narang – Cost Accounting (Kalyani Publications, Delhi)
8. vksloky] ekgs'ojh] xks;y] tSu] xqIrk & ykxr ys[kkadu (jes'k cqd fMiks & t;iqj½
9
OR
Paper II (B) Corporate Accounting
Duration : 3 hrs. Max. Marks : 100
Note : : The question paper will contain three sections as under –
Section-A : One compulsory question with 10 parts, having 2 parts from each unit, short
answer in 20 words for each part. Total marks : 10
Section-B : 10 questions, 2 questions from each unit, 5 questions to be attempted,
taking one from each unit, answer approximately in 250 words.
Total marks : 50
Section-C : 04 questions (question may have sub division) covering all units but not
more than one question from each unit, descriptive type, answer in about
500 words, 2 questions to be attempted. Total marks : 40
Unit-I
Procedure of issue of shares and Debentures, under writing of shares & Debentures. Redemption
and Buy Back of Shares and Debentures.SEBI Guidelines.
Unit-II
Purchase of Business, Treatment of profit pre and post incorporation, Disposal of profits
(including managerial remuneration and issue of bonus shares).
Unit-III
Valuation of shares, Valuation of Goodwill
Unit-IV
Internal Reconstruction of Companies (including scheme of Re-construction)
Accounting for Merger and amalgamation of companies (Excluding Inter Company Holding)
Unit-V
Liquidation of companies and Double Account System (Excluding Electric Company)
Books Recommended :
1. Gupta R.L., Radhasmamy M. Company Accounts (Sultan Chand and Sons, New Delhi)
2. Maheshwari, S.N. (Corporate Accounting) (Vikas Publishing House, New Delhi)
3. Monga J.R. Ahuja – Financial Accounting (Mayur Paper Backs Noida)
4. Shukla M.C., Gremal R.S. and Gupta S.C. Advanced Accounts (Sultan Chand & Co. Delhi)
OR
Paper II (C) Computer Application in Business
Duration : 3 hrs. Max. Marks : 100
Note : : The question paper will contain three sections as under –
Section-A : One compulsory question with 10 parts, having 2 parts from each unit, short
answer in 20 words for each part. Total marks : 10
Section-B : 10 questions, 2 questions from each unit, 5 questions to be attempted,
taking one from each unit, answer approximately in 250 words.
Total marks : 50
10
Section-C : 04 questions (question may have sub division) covering all units but not
more than one question from each unit, descriptive type, answer in about
500 words, 2 questions to be attempted. Total marks : 40
Unit-I
Computer Hardware : Personal Computer and its main components. Hardware configurations,
CPU and RAM. Pc as a virtual office.
Unit-II
Modern Information Technology : Introduction to operating system, DOS, Windows – Windo
Explorer, Print Manager, Control Panel, Paint Brush. Concept of world wide web and
internet.
Unit-III
Word Processing : Introduction and working with MS WORD in MS Office.
Working with graphics in EXCEL in accounting, marketing, finance and personal area.
Unit-IV
Presentation with Power Point : Creating presentation in the easy way. Working with graphics in
power point. Structure of spread sheet and its applications to accounting finance and
marketing.
Unit-V
Introduction to Accounting Packages : Preparation of vouchers, invoice and salary statements,
maintenance of accounting books and final accounts, financial reports generation.
Books Recommended :
1. Data C.J. : An Introduction to data base systems, Addison Wesley, massachustes.
2. Dinesh Sheila S: Micro office, Professional for Windows – 95, Instant Reference BPB
Publication, Delhi
3. Mansfield Rn : The compact guide to Microsoft office BPB Publication, Delhi.
4. O’ Brain, J.A : Management Inforamtion System Tata Mc. Gram Hill, New Delhi.
11
[k.M c % bl [k.M esa izR;sd bdkbZ ls 02 iz'u ysrs gq, dqy 10 iz'u gkssx a s A izR;sd bdkbZ ls ,d iz'u
dk p;u djrs gq, dqy 05 iz'uksa ds mÙkj nsus gksx a s A izR;sd iz'u dk mÙkj yxHkx 250 'kCnksa
esa gks A dqy vad%50
[k.M l % bl [k.M esa 04 iz'u o.kZukREkd gksx a s ¼iz'u esa Hkkx Hkh gks ldrs gS½ tks lHkh bdkbZ;ksa esa ls fn,
tkosaxs] fdUrq ,d bdkbZ ls ,d ls vf/kd iz'u ugha gksxkAnks iz'uksa ds mÙkj fn;s tkus gSa A
izR;sd iz'u dk mÙkj yxHkx 500 'kCnksa esa gksA dqy vad%40
bZdkbZ&1
va'k ,oa _.ki=ksa dk fuxZeu ,oa budh dk;Zfo/kh] va'ksa rFkk _.ki=ksa dk vfHkxksiu] va'kksa o _.ki=ksa
dh iquZ[kjhn ,oa 'kks/ku] lsch ds fn'kkfunsZ'k A
bZdkbZ&2
O;kikj dk Ø;] lekesyu ls iwoZ ,oa i'pkr~ ds ykHkksa dk fu/kkZj.k] ykHkksa dk fuiVkjk (çcU/kdh;
ikfjJfed ,oa cksul va'kksa dk fuxZeu½
bZdkbZ&3
va'kksa dk ewY;kdauA [;kfr dk ewY;kadu
bZdkbZ&4
dEifu;ksa dk vkUrfjd iquZfuekZ.k ¼iquZxBu dh ;kstuk lfgr½
dEifu;ksa ds foy; ,oa ,dhdj.k ¼vUr% dEiuh fofu;ksxksa dks NksM+dj½ ys[kkaduA
bZdkbZ&5
dEifu;ksa dk lekiu ,oa f}&[kkrk i}fr ¼fctyh vkiwrhZ dEifu;ksa dks NksM+dj½
vFkok
¼l½ O;kikj esa dEI;wVj vuqiz;ksx
vof/k % 3 ?kaVs vf/kdre vad % 100
uksV% bl iz'u i= esa 03 [k.M fuEu izdkj gksx a as %
[k.M v % bl [k.M esa ,d vfuok;Z iz'u ftlesa izR;sd bdkbZ ls 02 y?kq iz'u ysrs gq, dqy 10 y?kq iz'u
gksxa s AizR;sd y?kq iz'u dk mÙkj yxHkx 20 'kCnksa esa gksA dqy vad%10
[k.M c % bl [k.M esa izR;sd bdkbZ ls 02 iz'u ysrs gq, dqy 10 iz'u gkssx a s A izR;sd bdkbZ ls ,d iz'u
dk p;u djrs gq, dqy 05 iz'uksa ds mÙkj nsus gksx a s A izR;sd iz'u dk mÙkj yxHkx 250 'kCnksa
esa gks A dqy vad%50
[k.M l % bl [k.M esa 04 iz'u o.kZukREkd gksx a s ¼iz'u esa Hkkx Hkh gks ldrs gS½ tks lHkh bdkbZ;ksa esa ls fn,
tkosaxs] fdUrq ,d bdkbZ ls ,d ls vf/kd iz'u ugha gksxkAnks iz'uksa ds mÙkj fn;s tkus gSa
AizR;sd iz'u dk mÙkj yxHkx 500 'kCnksa esa gksA dqy vad%40
bZdkbZ&1
dEI;wVj gkMZos;j % O;fDrxr dEI;wVj .oa mlds eq[; iqtZs] gkMZos;j dUQkbxqj's kUl] lh-ih-;w- ,oa jSe]
O;fDrxr dEI;qVj iw.kZ dk;kZy; ds :Ik esaA
bZdkbZ&2
vk/kqfud lwpuk izkS|fxdh% lapkyu i)fr dk ifjp;] Mksl] foUMksl] foUMks ,DlIyksjj] fizUV eSustj]
dUVªksy iSuy] isUV cz'kA
bZdkbZ&3
oMZ izkslfs lax % ,e-,l-oMZ ds lkFk dk;Z ,oa ifjp;] ,e-,l-vkWfQl esa ,e-,l- oMZ] ,Dly esa xzkfQDl
}kjk ys[kk dk;Z] foi.ku forh; ,oa O;fDrxr dk;ZA
bZdkbZ&4
14
ikoj ikbUV izLrqrhdj.k % lk/kkj.k fof/k ls izLrqrhdj.k cukuk] xzkQ }kjk ikoj IokbUV cukuk] LizsM
'khV dk fuekZ.k ,oa mldk ys[kk dk;Z foi.ku ,oa foRr esa iz;ksxA
bZdkbZ&5
ys[kk iSdst dk ifjp; % izek.kd] chtd ,oa osru fooj.k cukuk] ys[kk iqLrds j[kuk] vfUre [kkrs
cukuk] foRrh; izfrosnu rS;kj djukA
Unit-I
Management Accounting : Definition, Nature and Scope Techniques or tools used in
Management Accounting Objectives, Functions and Importance of Management Accounting,
Difference between Financial and Management Accounting, Status, Qualities, Functions and
Responsibilities of Management Accountant.
Unit – II
Activity Based Costing: Meaning, need, Nature and Procedure of ABC.
Cash Flow Statement.
Unit – III
Performance Budgeting Zero Base Budgeting
Valuation of Goodwill and Intangible Assets,Valuation of Shares.
Unit – IV
Accounts of Banking Companies,Double Account System Including Electricity Supply
Companies
Unit – V
- Internal Reconstruction of Companies.
- Amalgamation of Companies
15
Recommended :
1. J. Batty : Management Accountancy.
2. S.N. Chakrabarty : Management Accountancy
3. S.P. Gupta : Management Accounting
4. M.D. Agrawal and N.P. Agrawal : Financial Management (Ramesh Book Depot)
5. Agrawal, Agrawal & Sharma : Management Accountancy (Ramesh Book Depot)
6. R.L. Gupta : Advanced Accountancy
7. S.N. Maheshwari, Advanced Accountancy
8. Jain; Khandelwal, Pareek – Advanced Accountancy
9. Agarwal, Sharma, Goyal, Gupta – Management Accouting (Ramesh Book Depot, Jaipur).
Unit – I
Auditing : Meaning objects fraud errors, distinction between, Book Keeping & Accounting and
Auditing, classification of Audit programmes and auditing working paper. Test checking of
Audit, Planning & Procedure of Audit, Routine checking.
Unit – II
Internal Control : Meaning objective and evaluation of internal control regarding sales. Purchase,
Assets, Liabilities, Salaries and Wages, Vouching.
Unit – III
Verification and valuation of Assets & Liabilities & Audit of Intellectual Property rights : Rules
laid down Kingston Cotton Mills Co. Ltd. (1896) Irish Woolen Co. Ltd. (1901). Westminister
Road Construction & Engineering Ltd. (1914) and Thomas Gerrad and Sons Ltd. (1967).
Unit – IV
Audit of Joint Stock companies, Appointment, Removal and Remuneration of Company Auditor.
Audit of Share Capital Debenture and Managerial Remuneration.
Unit – V
Audit for the purpose of Statutory Report and Prospects. Audit of Govt. Companies with
reference to section 619 to the companies act 1956, Audit report and audit certificate.
Books Recommended :
1. Specer & Paglar Practical Auditing (Indian Ed.)
2. Depoula Principles of Auditing
16
Unit – II
CGST/SGST- Time and value of supply of goods and/ or services, Input Tax Credit, Transitional
Provisions, Registration under CGST/SGST Act, Filing of Returns and Assessment, Payment of Tax
including Payment of tax on reverse charge basis, Refund under the Act.
Unit – III
CGST/SGST- Maintenance of Accounts and Records, Composition scheme, Job work and its
procedure, Various Exemptions under GST, Demand and recovery under GST, Miscellaneous provisions
under GST.
Unit – IV
IGST- Scope of IGST, Important terms and definitions under Integrated Goods and Service Tax Act,
2017. Levy and collection of IGST, Principal for determining the place of supply and Place of supply of
goods and services, Zero rated Supply.
Unit – V
Custom Duty Act : Introduction and definitions, Officers of Customs and their powers. Tax Liabilities
and Valuation of Goods, Computation of Custom duty, Penalties and Prosecution.
Book Recommended:
17
OR
Unit – II
Sampling Methods and hypothesis Testing- Large Sample
Test of Significance- Small Sample
Unit – III
Chi-square Test, Statistical Quality Control.
Unit – IV
Linear Programming : Graphical Methods and simplex method
Unit – V
Introduction of Research : Process of research, Hypothesis formulation, Research design,
preparation of Research Report, Game Theory.
Books Recommended :
ch-dkWe- ikVZ&III
ys[kk'kkL= ,oa O;kolkf;d lkf[;dh;
ijh{kk ;kstuk
nks iz'u Ik= U;wure mÙkh.kkZad 72 vf/kdre vad 200
iz'uIk= & izFke& fuxe ,oa çcU/kdh; ys[kkadu le; 3 ?k.Vs vad 100
iz'uIk= & f}rh; ¼v½ vads{k.k le; 3 ?k.Vs vad 100
vFkok
iz'uIk= & f}rh; ¼c½ djk/kku le; 3 ?k.Vs vad 100
vFkok
iz'uIk= & f}rh; ¼l½ ifjek.kkRed izfof/k;ka le; 3 ?k.Vs vad 100
f}rh; ç'ui=
¼v½ vads{k.k vFkok ¼c½ djk/kku vFkok ¼Lk½ ifjek.kkRed izfof/k;ka
¼v½ vads{k.k
vof/k % 3 ?kaVs vf/kdre vad % 100
uksV% bl iz'u i= esa 03 [k.M fuEu izdkj gksaxsa %
[k.M v % bl [k.M esa ,d vfuok;Z iz'u ftlesa izR;sd bdkbZ ls 02 y?kq iz'u ysrs gq, dqy 10
y?kq iz'u gksaxs AizR;sd y?kq iz'u dk mÙkj yxHkx 20 'kCnksa esa gksA dqy vad%10
[k.M c % bl [k.M esa izR;sd bdkbZ ls 02 iz'u ysrs gq, dqy 10 iz'u gksasxs A izR;sd bdkbZ ls ,d
iz'u dk p;u djrs gq, dqy 05 iz'uksa ds mÙkj nsus gksaxs A izR;sd iz'u dk mÙkj yxHkx
250 'kCnksa esa gks A dqy vad%50
[k.M l % bl [k.M esa 04 iz'u o.kZukREkd gksxa s ¼iz'u esa Hkkx Hkh gks ldrs gS½ tks lHkh bdkbZ;ksa esa
ls fn, tkosaxs] fdUrq ,d bdkbZ ls ,d ls vf/kd iz'u ugha gksxkAnks iz'uksa ds mÙkj fn;s
tkus gSa AizR;sd iz'u dk mÙkj yxHkx 500 'kCnksa esa gksA dqy vad%40
bZdkbZ & 1
vads{k.k & vFkZ] mís';] diV] v'kqf);k¡] iqLrikyu ys[kkdeZ vkSj vads{k.k esa vUrj vads{k.k
dk;ZØe] vads{k.k dk;ZØe dk oxhZdj.k ,oa vads{k.k ;kstuk dk ijh{k.k ,oa ijh{kk tk¡p vads{k.k]
çfØ;k usR;d tk¡pA
bZdkbZ & 2
vkUrfjd fu;U=.k & vFkZ mís'; ,oa ewY;kadu] vkUrfjd tk¡p ,oa vkUrfjd vads{k.k] fcØh] Ø;]
lEifÙk;ksa] nkf;Ro] osru rFkk etnwjh ds lEcU/k esa vkUrfjd fu;U=.k] çek.ku
bZdkbZ & 3
lEifÙk;ksa ,oa nkf;Roksa dk lR;kiu ,oa ewY;kadu] fdxaLVu dkWVu fey dEiuh ¼1896½ vk;fj'k
owyu dEiuh fy- ¼1901½] osLV fefuLVj jksM] dULVªD'ku rFkk bfUtfu;fjax fy- ¼1914½ rFkk
Fkksel xksjM ,.M lUl fyfeVsM 1967] cksf/kd lEifÙk vf/kdkjksa dk vads{k.kA
bZdkbZ & 4
la;D q r LVkWd dEiuh dk vads{k.k] dEiuh ds vads{kd dh fu;qfDr] gVkuk rFkk ikfjJfed] va'k
iwt
a h dk vads{k.k] _.k i=ksa dk vads{k.k] çcU/kdh; ikfjJfedA
bZdkbZ & 5
oS/kkfud çfrosnu ds mís'; dk vads{k.k dEiuh vf/kfu;e dh /kkjk 619 ds lEcU/k ljdkjh dEiuh
dk vads{k.k] vads{k.k çfrosnu rFkk vads{k.k çek.k i=
20
vFkok
bZdkbZ & 1
सीजीएसटी / एसजीएसटी- केन्द्रीय सामान और सेवा कर अधिधनयम, 2017 और राज्य माऱ और सेवा कर
अधिधनयम, 2017, जीएसटी के मूऱ, अर्थ और आपूधतथ, ऱेवी और टै क्स के संग्रह के तहत महत्वपूर्थ शब्दों और
पररभाषाएं
bZdkbZ & 2
सीजीएसटी / एसजीएसटी- माऱ और / या सेवाओं, इनपुट कर क्रेडिट, संक्रमर्काऱीन प्राविान, सीजीएसटी
/ एसजीएसटी अधिधनयम के तहत पंजीकरर्, ररटनथ और आकऱन ोाखिऱ करने की समय और मूल्य, ररवसथ चाजथ के
आिार पर कर का भुगतान सडहत कर का भुगतान, ररफंि के तहत अधिधनयम।
bZdkbZ & 3
सीजीएसटी / एसजीएसटी- ऱेिा और अधभऱेिं का रिरिाव, रचना योजना, नौकरी का काम और इसकी
प्रडक्रया, जीएसटी के तहत ववधभन्द्न छूट, जीएसटी के तहत मांग और वसूऱी, जीएसटी के तहत ववववि प्राविान।
bZdkbZ & 4
आईजीएसटी - आईजीएसटी के ोायरे , एकीकृ त माऱ और सेवा कर अधिधनयम, 2017 के तहत महत्वपूर्थ
शब्दों और पररभाषाएं। आईजीएसटी की ऱेवी और संग्रह, आपूधतथ की जगह और सामानं और सेवाओं की आपूधतथ के धऱए
धनिाथररत करने के धऱए, शून्द्य रे टेि आपूधतथ
bZdkbZ & 5
कस्टम ड्यूटी अधिधनयम: पररचय और पररभाषाएं, सीमा शुल्क के अधिकारी और उनकी शवियां टै क्स
ोे यताएं और माऱ का मूल्यांकन, कस्टम ड्यूटी, ों ि और अधभयोजन की गर्ना।
21
bZdkbZ & 1
ifjek.kkRed izfof/k;ksa dh izd`fr] {ks= ,oa ;ksxnku] lS)kafrd vko`fr caVu& ckbuksfe;y] Iokblu ,oa
lkekU; caVuA
bZdkbZ & 2
funZ'ku fof/k;ka ,oa ifjdYiuk ijh{k.k&cM+s U;kn'kZ] lkFkZdrk ijh{k.k& NksVs izfrn'kZA
bZdkbZ & 3
dkbZ oxZ ijh{k.k] lkaf[;dh fdLe fu;a=.kA
bZdkbZ & 4
js[kh; izkxs zkfeax&js[kkfp= fof/k ,oa flEiysDl fof/kA
bZdkbZ & 5
'kks/k dk ifjp;] 'kks/k dh izfØ;k] vfHkdYiuk fuekZ.k] 'kks?k dk izk:i] 'kks/k izfrosnu rS;kj djuk]
ØhM+k fl)kUr A