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GPSC Accounts Officer, Class-2, Gujarat Accounts Service Exam Syllabus


GPSC Accounts Officer Class II Exam Syllabus:


Note: The medium of the examination shall be English and Gujarati. Gujarati and English Papers in Main Exam shall be in respective Language only. In case of question of interpretation of syllabus, the interpretation of the English shall be final.


Scheme of Competitive Examination for Account Officer, Class-II:


 Preliminary Examination:


Sr. No.

Nature of Exam

Name of the paper

Time

Total Allotted Marks

1.

Objective

General Studies

3 Hours

200

2.

Objective

Accountancy and Auditing

3 Hours

200

Total Marks  : 400



Main Examination:


Sr. No.

Nature of Exam

Name of Paper

Time

Total Allotted Marks

1.

Descriptive

Gujarati

3 Hours

150

2.

Descriptive

English

3 Hours

150

3.

Descriptive

General Studies

3 Hours

200

4.

Descriptive

Accountancy and Auditing -I

3 Hours

200

5.

Descriptive

Accountancy and Auditing -II

3 Hours

200

Total Marks of mains written Examination : 900

Personality Test (Only for those candidates who qualified in Mains Written Examination) :  100

Total Marks to be considered for Final Selection :  1000




Detailed Syllabus Of Preliminary Examination & Main Examination for Account Officer, Class-II:


Detailed Syllabus Of Preliminary Examination:


Paper 1: General Studies (Preliminary Examination)

  • Subject Code: ASP1
  • (Objective)
  • Marks-200
  • No. of Questions-200
  • Medium-Gujarati and English
  • Time-3 Hours


1. History:  

 Indus valley Civilization: Features, Sites, Society, Cultural History, Art and Religion. Vedic age- Jainism and Buddhism.  The Mauryan and the Gupta Empire, Chola and Pallav Dynasties.  Important Dynasties of Gujarat – Impact and Contribution, Important Policies, their administration, economy, society, religion, literature, arts and architecture.  The advent of the Europeans in India. Establishment and expansion of British rule in India. Indian war of Independence of 1857 with special reference to Gujarat. Religious and social reform movements in 19th Century in India and Gujarat.  India’s Freedom Movement, Revolutionaries in India and abroad. Role and contribution of freedom fighters of Gujarat and India.  The Role and contribution of Mahatma Gandhi and Sardar Patel in Pre and Postindependence of India.  India after Independence - Reorganization of the States within the country, Maha Gujarat Movement, Major events.  Achievements and administrative reforms of the rulers of princely states of Saurashtra, Kutchh and Gujarat.


2. Cultural Heritage:

 Cultural Heritage of India and Gujarat: Art forms, Literature, Sculpture and Architecture.  Gujarat’s Folk Culture and Oral Tradition: Its Importance, Peculiarities and Impact.  Art and Craft of Gujarat: Socio-Cultural contribution.  Life of Adivasi (Tribes).  Pilgrimage and Tourist Places of Gujarat.


3. Constitution, Polity, Social Justice and International Relations:

 Indian Constitution: Evolution, features, Preamble, Fundamental Rights, Fundamental Duties, Directive Principles of State Policy, Important Amendments, Significant Provisions and Basic Structure.  Functions and Responsibilities of the Union and the States, Parliament and State Legislatures: Structure, Function, Power and Privileges. Role of the President and the Governor.  Constitutional Authorities, Statutory, Regulatory and Quasi-judicial bodies.  Panchayati Raj.  Public Policy and Governance. Impact of Liberalization, Privatization and Globalization on Governance.  Rights Issues (Human rights, Women rights, SC/ST rights, Child rights) etc.  India’s Foreign Policy – International Relations – Important Institutions, Agencies and Fora, their structure and mandate.  Important Policies and Programmes of Central and State Governments.  Finance /Accounts related provisions in Constitution of India.


4. Indian Economy and Planning:

 Indian Economy on the eve of Independence, Emergence and development of planning exercise in India – historical debates, plan models and shift in focus over time. Indian economy in post reform period: New Economic Reforms, NITI Aayog: aims, constitution and functions.  Various Policies and amendments in Agriculture sector and Industries sector, Infrastructure in Indian Economy. Banking and Insurance; Regulatory Mechanism. Impact of Privatization on Indian Economy, Growth, Challenges and Opportunities.  Indian Public finance; Indian tax system, public expenditure, public debt, deficit and subsidies in the Indian economy. Center-State financial relation. GST: Concept and Implications.  Trend, composition, structure and direction of India’s Foreign Trade.  Gujarat economy-An overview; social sector in Gujarat- Education, Health, and Nutrition. Agriculture, forest, water resources, mining, industry and service Sector. Development policies for economic and social infrastructure. Co-operative sector in Gujarat.


5. Geography:

 General Geography: Earth in Solar system, Motion of the Earth, Concept of time, Season, Internal Structure of the Earth, Major landforms and their features. Atmosphere-structure and composition, elements and factors of Climate, Airmasses and Fronts, atmospheric disturbances, climate change. Oceans: Physical, chemical and biological characteristics, Hydrological Distasters, Marine and Continental resources.  Physical: World, India and Gujarat : Major physical divisions, Earthquakes, landslides, Natural drainage, climatic changes and regions, Monsoon, Natural Vegetation, National Parks and Sanctuaries, Major Soil types, Rocks and Minerals.  Social: World, India and Gujarat : distribution, density, growth, Sex-ratio, Literacy, Occupational Structure, SC and ST Population, Rural-Urban components, Racial, tribal, religious and linguistic groups, urbanization, migration and metropolitan regions.  Economic: World, India and Gujarat: Major sectors of economy, Agriculture, Industry and Services, their salient features. Basic Industries-Agro, mineral, forest, fuel and manpower based Industries, Transport and Trade, Pattern and Issues.


6. Science and Technology: 

 Science and Technology: Nature and Scope of Science & Technology; Relevance of Science & Technology to the day to day life; National Policy on Science, Technology and Innovation; Institutes and Organization in India promoting integration of Science, Technology and Innovation, their activities and contribution; Contribution of Prominent Indian Scientists.  Information and Communication Technology (ICT): Nature and Scope of ICT; Various Government programmes promoting ICT, E-Governance programmes and services; Cyber Security, National Cyber Crime Policy.  Technology in Space & Defence: Evolution of Indian Space Programme; Various Institutes and programmes.  Energy policy and Nuclear Policy of India - Government Policies and Programmes.  Environmental Science: Policies and Treaties for the protection of environment at the national and the international level; Forest and Wildlife Conservation; National Action plans on Climate Change and Disaster management.


7. General Mental Ability:

 Logical Reasoning and Analytical Ability.  Number Series, Coding –Decoding.  Shapes and their Sub-sections, Venn diagram.  Problems based on Clocks, Calendar and Age.  Average of mean, median, mode – including weighted mean.  Power and exponent, Square, Square Root, Cube Root, H.C.F. and L.C.M.  Percentage, Simple and Compound Interest, Profit and loss.  Time and Work, Time and Distance, Speed and Distance.  Area and Perimeter of Simple Geometrical Shapes, Volume and Surface Area of Sphere, Cone, Cylinder, cubes and Cuboids.  Data interpretation, Data Analysis, Data sufficiency, Probability. 


8. Current Events of Regional, National and International Importance



Paper 2: Accountancy and Auditing (Preliminary Examination)


  • Subject Code: ASP2 
  • (Objective)
  • Marks -200 
  • No. of Questions-200 
  • Medium - Gujarati and English 
  • Time - 3 Hours

1. Financial accounting: 

Basic accounting concepts, Principals-assumptions, Types of Accounts and their Rules, Process of accounts, Capitals and Revenue Accounts, Accounting Books and Trial Balance, Final Accounts, Rectification of Errors, Bank Reconciliation Statement 

Financial statements, Partnership Accounts- Admission, Retirement, Death, Dissolution and Piecemeal Distribution of Cash 

Company accounts as Per Companies Act-2013; issue and Forfeiture of Shares, Accounting of underwriting Commission, Purchase of Business, Liquidation, Amalgamation, Absorption and Reconstruction, Holding Company Accounts Valuation of Shares and Goodwill, Bank Accounts Accounting Standards: Issued by ICAI and Ministry of Corporate Affairs, AS-1 to AS -34 (ICAI), International 

Accounting Standards (IAS) International Financial Reporting Standards (IFRS), Indian Accounting Standards (Ind-AS) 


2. Auditing:
 
Meaning & Basic Elements-Characteristics-Objectives-Types-Advantages Internal Control, Investigation, Internal Audit, Vouching -Meaning-Objectives-Types, Valuation of Assets and Liabilities, Duties and Responsibility of an Auditor, Appointment of an Auditor, Company Audit- Provisions of Companies Act-2013, Auditor’s Report & Certificate, Tax Audit, Cost Audit, Audit Program. 


3. Cost and Management Accounting: 

The concept of cost, types of cost, Marginal Cost, Sunk Cost, Relevant Cost, Differential Cost, Opportunity Cost, Historical Cost, Period Cost, Fixed, Variable and Semi-Variable Cost. 

Cost Accounting and Cost Ascertainment, Direct Labour, Direct Material, Direct Expenses, Prime Cost, Factory Cost, Cost Of Production, Cost of Sales, Stock Register, FIFO, LIFO, Weighted Average Method , Uniform Costing, Different methods of CostingUnit Costing, Process Costing, Batch and Job Costing, Cost Accounting Standards.

Managements Accounting: Meaning, Characteristics, Nature, Ratio Analysis, Funds Flow Analysis, Cash Flow Analysis, Marginal Costing and Break Even Analysis, Decision making, Standard Costing , Budgetary Control, Types of Budgets, Cash Budget, Flexible Budget, Zero Base Budgeting. 


4. Financial Management: 

Capital Structure, Financial and Operating Leverage, Cost of Capital, Capital Budgeting, Working Capital Management, Dividend Policy 

Money Market and Capital market, working of Stock Exchanges in India NSE, Regulatory Authorities: SEBI, rating agencies 

Computer Applications in Accounting and Finance  


5. Goods and Services Tax: 

GST Concept and GST laws: An Introduction Including Constitutional aspects, salient features of GST, Benefits of GST, Overview of GST Acts. 


6. Income-tax law: 

Basic concept, tax incidence, Definitions in Indian Income Tax Act-1961, exempted incomes, Residential Status, computation of taxable income under various heads, Deductions and Reliefs, computation of taxable income of individuals and firms, deductions of tax, filling of returns, different types of assessment; defaults and penalties, Tax planning, tax evasion and tax avoidance.


7. Introduction and Basic Concepts of Economics: 

Definition - Nature and Scope of Economics, Economic Goods v/s Free Goods, Price and value, Want and Demand. 

Demand: Meaning of Demand, Determinants of Demand, Law of Demand, Difference between Change in Demand and Change in Quantity Demanded, Demand Forecasting

Supply :Meaning of supply, Factors affecting supply, Law of supply, Assumption of law of supply, Exceptions of law of supply, Change in supply, Concepts of elasticity of supply, Price elasticity of supply, Income elasticity of supply, Cross elasticity of supply, Methods to measure Elasticity of supply. 


8. International Trade: 

Introduction, Meaning, needs and factors leading to international trade, Advantages and disadvantages of international trade, Foreign exchange, World Trade Organization - its functions and policies, Structure of India’s foreign trade: composition and direction, EXIM Bank, EXIM policy of India, Regulation and promotion of foreign trade, International Economic Institutions-IMF, WORLD BANK, IFC, IDA, ADB, Multinational corporations- joint ventures, India and WTO, intellectual property rights, Balance of payments, Methods to correct disequilibrium. 


9. Financial Administration: 

Monetary and Fiscal policies, Public Debt, Budget- types and forms; Budgetary process; financial accountability; Public accounts and audit , budget as a political, instrument; Parliamentary Control of Public Instrument; Parliamentary Control of Public Expenditure; Role of finance ministry in monetary and fiscal area. 


10. Business Statistics & Data Processing: 

Data types, data collection and analysis, sampling, need and methods of sampling, Probability theory, Probability Distribution, analysis and interpretation of data. Index numbers, Statistical quality control, correlation and regression, Linear Programming 

Data processing - elements, data entry, data processing and computer application, Computer application to functional areas- Accounting, Inventory Control, Business Reporting & fundamentals of XBRL (eXtensible Business Reporting Language)


11. Banking and Financial Institution: 

Importance of Banking to business, meaning and function - function of commercial banks, Types of Banks and their functions: Reserve Bank of India, NABARD and Rural Banking, Banking Sector Reforms in India, E-Banking, Development of Banking: IDBI, IFCI, SFCs, UTI, SIDBI, Introduction to New Banking Institutions- Payment Banks, MUDRA Bank, Mahila Bank. 


Detailed Syllabus Of Main Examination:


  • Paper 1: Gujarati (Main Examination)
  • Paper Code: ASM1
  • Discriptive
  • Marks:150
  • Medium: Gujarati
  • Time: 3 Hours

GPSC Accounts Officer, Class-2, Gujarat Accounts Service Exam Syllabus
GPSC Accounts Officer, Class-2, Gujarat Accounts Service Exam Syllabus




Paper-2: English (Main Examination)


  • Subject code:ASM2 
  • (Descriptive)
  • Marks-150 
  • Medium: English 
  • Time: 3 Hours 

1 ESSAY: Choose any one topic from a list of five. (Descriptive/ analytical/ philosophical/ based on Current Affairs) (A minimum of 250 words and a maximum of 300 words)

2 LETTER WRITING: A formal letter expressing one’s opinion about an issue. The issues can deal with daily office matters/ a problem that has occurred in the office/ an opinion in response to one sought by a ranked officer etc. (in about 150 words)

3 PRESS RELEASE/ APPEAL: The PR or appeal should be on an issue pertaining to a recent concern /problem /disaster /rumours etc. (in about 150 words)

4 REPORT WRITING : A report on an official function/ event/ field trip/ survey etc.(in about 150 words):

5 WRITING ON VISUAL INFORMATION :A report on a graph/image/ flow chart/table of comparison/ simple statistical data etc.(in about 150 words):

6 FORMAL SPEECH: A speech (in a formal style) that is to be read out in a formal function. This could be an inauguration speech, an educational seminar/conference, a formal ceremony of importance etc.(in about 150 words):

7 PRECIS WRITING: A precis in about 100 words for a 300-word passage.

8 READING COMPREHENSION: A reading passage of about 250 words to be given followed by 05 Multiple-choice questions and 10 short answer type questions.

9 TRANSLATION: Translation of a short passage (of about 150 words) from Gujarati to English.

10 ENGLISH GRAMMAR: Multiple choice questions set from the following list:

  •  Tenses 
  •  Voice 
  •  Narration (Direct-Indirect) 
  •  Transformation of sentences 
  •  Use of Articles and Determiners 
  •  Use of Prepositions 
  •  Use of Phrasal verbs 
  •  Use of idiomatic expressions 
  •  Administrative Glossary 
  •  Synonyms/Antonyms 
  •  One-word substitution 
  •  Cohesive devices/Connectives/Linkers 
  •  Affixes 
  •  Words that cause confusion like homonyms/homophones. 


Paper-3: General Studies (Main Examination)


Subject code:ASM3 
(Descriptive) 
Total Marks:200 
Medium: English/Gujarati 
Time: 3 Hours


1. History of India 

 Indus valley Civilization: Features, Sites, Society, Cultural History, Art and Religion. Indus Valley Civilization and Gujarat. The Vedic times, Jainism and Buddhism. The Nanda Dynasty.  The Mauryan and the Gupta Empire.  Vijaynagar Empire and Important South Indian Dynasties.  Important Dynasties of Gujarat - their administration, art, architecture, literature, Science and technology.  Educational institutions. Takshshila, Nalanda and Vallabhi.  The advent of the Europeans in India. Establishment and expansion of British rule in India from 1757 to 1856. Land Revenue Settlement. Permanent Settlement, Ryotwari and Mahalvari. Education System.  Indian war of Independence of 1857, Religious and social reform movements in 19th Century in India and Gujarat. Factors responsible for the rise of Indian Nationalism. Indian National Congress.  Rise of Mahatma Gandhi on National Horizon, impact of his thoughts, principles and Philosophy on political, social, economic, religious and cultural life of India.  The Role of Sardar Patel in freedom movement and post-independence Consolidation.  Indian Revolutionaries in India and abroad, Indian National Army and Subhash chandra Bose.  India after Independence - Reorganization of the States within the country, Maha Gujarat Movement, Major events.


2. Cultural Heritage 

 Indian Culture and its Salient aspects of Art forms, Literature, Architecture and Sculpture from Ancient to Modern times; Salient features of Indian Society.  Indian Cinema and Theatre, its influence on Society.  Art and Craft of Gujarat.  Gujarati Theatre (Rangbhumi).  Gujarat’s Folk Culture and Oral Tradition: Its Importance, Peculiarities and Impact.  Culture of coastal area of Gujarat, Tribal Culture.


3. Geography 

 Study of Physical Features and Resources of India and Gujarat; Major land forms, climate, soil, rocks, rivers, reservoirs vegetation, minerals and water resources.  Economic Activities: Primary, Secondary, Tertiary and Quaternary.  Social and Demographic geography.  Developmental and Environmental issues, Sustainable development, Globalization; its impact on society and economy, Smart Cities and solutions. Natural hazards, Carbon emission, Pollution-hazard management. Global response to problems of Climate Change and Environmental depletion. Important treaties and Conventions.


4. Science and Technology 

 Integration of Science, Technology and Innovation for better human life; Science & Technology in everyday life; India’s contribution in the field of Science and Technology. Concerns and challenges in the proliferation and use of science and technology; Role and Scope of Science and Technology in nation building.  Information and Communication Technology (ICT) - its importance, advantages and challenges; E-governance and India; Cyber Crime and policies to address security concerns.  Indian Space Programme - Past, Present and Future. Energy policy and Nuclear Policy of India. Technology in Defense Services - its importance, advantages and challenges.  Achievements of Indians in the field of Science and Technology. Issues related to Intellectual Property Rights in the field of Science and Technology. 


5. Indian Polity and Constitution 

 Indian Constitution and its salient features.  Functions and duties of the Indian Union and the State Governments.  Issues and challenges pertaining to the Federal structure – Role of Governor in States.  Distribution of powers between the Union and States (Union list, State list and Concurrent list) – Issues and challenges.  Important Constitutional Amendments.  Constitutional Authorities and their Role.  Parliament and State Legislatures – structure, functioning, conduct of business, powers & privileges and issues arising out of these.  Judiciary in India – Structure and functions, important provisions relating to emergency and constitutional amendments, judicial review, Public Interest Litigation.


6. Indian Economy and Planning 

 Emergence and development of planning exercise in India. Economic Performance, Dynamics, Challenges, New Initiatives, Reforms etc. by the State and Central Government. Important Events, Developments and Social Sector Initiatives. NITI Aayog: aims, constitution and functions. Social Audit. Centre-state financial relation.  Rural development - Challenges and policies; employment policies/schemes in India.  External sector: Trends, Composition and Direction of Foreign Trade. External sector reforms. Foreign Institutional Investment (FII) and Foreign Direct Investment (FDI).  Economy of Gujarat state-An overview, Gujarat Economy in relation to India and major states, Development policies for economic and social infrastructure. Co-operative movement in Gujarat and its impact on Socio-economic aspects of life.  Infrastructure: Energy, Port, roads, Airport, Railways, Telecommunications – Social Impact Assessment.


7. Current Events of Regional, national and International Importance.


Paper-4: Accountancy and Auditing-I (Main Examination) 


  • Subject code:ASM4 
  • (Descriptive)
  • Total Marks:200 
  • Medium: English/Gujarati 
  • Time: 3 Hours

1. Basics of Accounting 

Introduction, Book Keeping, Book Keeping & Accounting, Origin of Accounting, Importance, Development, Functions of Accounting, Limitations of Accounting, Classifications of Accounting, Accounting Equation, accounting Methods, Accounting terminology, Process of accounting: Journal Entries, Books of Subsidiaries, ledger, Posting, Process of Posting, Vouching, Trial Balance, Adjustments, Final accounts, rectification of errors, Compound Entries, Bills of Exchange, Bank Reconciliation Statement, Capital and Revenue Accounts, Depreciation Accounts, Accounts of Non-Profit Organisations, Accounting Concepts, Accounting Conventions, Accounting Policies, Accounting Principles, GAAP, Accounting Standards, Indian Accounting Standards, International Accounting Standards and IFRS (International Financial Reporting Standards), role of Computer in Accounting, Tally accounts. 


2. Advanced Accounting Consignment Account, Joint Venture Account, Fire Insurance Claim Account, Hire Purchase Account & Instalment System, Royalty Accounts, Departmental Accounts, Branch Accounts, Final Accounts of Insurance Company, Government Accounting, Accounts of Banking Companies, Partnership Accounts, Reconstruction of Partnership, Admission of a new Partner, Death/retirement of a partner, Piecemeal Distribution and Dissolution of Partnership firm, Final accounts of Partnership. 


3. Corporate Accounts 

Company Accounts: Issue and forfeiture of Shares, redemption of Preference Shares, Debentures Issue and Redemption, Accounts of Underwriting Commission, Alteration of Share Capital, Valuation of Goodwill, Valuation of Shares, Purchase of Business, Amalgamation, Absorption & Reconstruction, Liquidation of Companies, Final Accounts of the Company as per Companies Act,2013, Fund flow Statement, Cash flow Statement, Analysis and Interpretation of Financial Statements, Accounting Ratios and Analysis. 


4. Auditing 

Meaning & Basic Elements, Characteristics, Objectives, Types, Advantages Internal Control, Investigation, Statutory Auditor: Appointment, Qualification, Rights and Duties – Secretarial Audit, Cost Audit, Vouching; Meaning and Objectives, Types, Valuation of Assets and Liabilities, Company Audit and related Provisions of Companies Act,2013, Auditor’s Report & Certificate, Tax Audit, Cost Audit, Audit Program.


5. Financial Management: 

Meaning and Importance of financial Management, Traditional v/s Modern approach of Financial Management, Money and Capital Market, Sources of Financing, Capitalisation, Capital Structure, Cost of Capital, Leverage, dividend decisions, Capital Budgeting, time Value of Money, Working Capital Management, Risk and Return Management, Working of Stock Exchanges in India NSE, BSE, Regulatory Authorities: SEBI, rating agencies. 


6. Income Tax Act: 

Assessment of Individuals, HUF, Firms (including LLP), Association of Persons (AOPs), Co-operative Societies, Trusts, Charitable and Religious Institutions, Mutual Associations, Companies, Dividend Distribution Tax (DDT), Minimum Alternate Tax (MAT) and other special provisions relating to companies, Tax Planning, Evasion and Avoidance, Residential Status, Heads of Income, Taxation of Non-Residents, Double taxation Relief, Double Taxation Avoidance Agreements (DTAAs), Return of Income and procedure of Assessment, Income of other persons included in Total Income of an Assesse, Aggregation of Income and Set off or Carry Forward of Losses, Deductions in computing Total Income, Rebates & Reliefs, Applicable Rates, of Tax and Tax Liability, Advance Rulings, Settlement Commission, Appeals and Revision, Penalties and Prosecutions, Income Tax Authorities.


Paper-5: Accountancy and Auditing-II (Main Examination)


  • Subject code:ASM5 
  • (Descriptive)
  • Total Marks:200 
  • Medium: English/Gujarati 
  • Time: 3 Hours

1. Cost & Management Accounting 

The concept of cost, types of cost, Elements of Cost, Classification of Cost, Cost Objects, Cost centers and Cost Units, Cost Accounting and Cost Ascertainment, Direct Labour, Direct Material, Direct Expenses, Overheads, Prime Cost, Factory Cost, Cost Of Production, Cost of Sales, Stock Register, FIFO, LIFO, Weighted Average Method, Uniform Costing, Different methods of Costing, Unit Costing, Process Costing, Batch and Job Costing, Operating Costing, Cost accounting for Hotels, Contract Costing, Integrated and Non, Integrated Accounts, Reconciliation of Cost & Financial Accounts, Cost Accounting Standards. 

Management Accounting: Meaning, Characteristics, Nature, Marginal Costing and Break Even Analysis, Decision making, Standard Costing and Variance Analysis, Budgetary Control, Types of Budgets, Cash Budget, Flexible Budget, Zero Base Budgeting. 


 2. Goods and Service Tax (GST) 

Constitutional framework of Indirect Taxes before GST (Taxation Powers of Union & State Government), Concept of VAT: Meaning, Variants and Methods, Major Defects in the structure of Indirect Taxes prior to GST, Rationale for GST, The Constitution (One Hundred and First Amendment) Act, 2016, Structure of GST, GST Council, GST Network, Registration, Levy and collection of GST: Taxable event, “Supply” of Goods and Services, Place of Supply: Within state, Interstate, Import and Export, Time of supply, Valuation for GST, Valuation rules, taxability of reimbursement of expenses, Exemption from GST: Small supplies and Composition Scheme, Classification of Goods and Services: Composite and Mixed Supplies, Input Tax Credit, GST Acts: The Central Goods and Service Tax Act-2017, The Integrated Goods and Service Tax Act-2017, The Goods and Service Tax (Compensation to States) Act-2017, The Gujarat Goods and Service Act-2017, The Gujarat Goods and Services Tax (Amendment), 2018.


3. Financial Administration: Monetary and Fiscal policies, Public Debt, Budget, types and forms, Budgetary process, financial accountability, Public accounts and audit , budget as a political, instrument, Parliamentary Control of Public Instrument, Parliamentary Control of Public Expenditure, Role of finance ministry in monetary and fiscal area. Role of the Comptroller and Auditor General.


 4. Business Statistics & Data Processing: Data types, data collection and analysis, sampling, need and methods of sampling, Measures of Central Tendency and Measures of dispersion, Probability theory, Probability Distribution, analysis and interpretation of data, Index numbers, Statistical quality control, Correlation and regression, Linear Programming, Time series Analysis. 

Data processing , elements, data entry, data processing and computer application, Computer application to functional areas, Accounting, Inventory Control, Business Reporting & fundamentals of XBRL (eXtensible Business Reporting Language)


5. Banking and Financial Institution: 

Importance of Banking to business, meaning and function - function of commercial banks, Banking operations, Types of Banks and their functions: Reserve Bank of India, NABARD and Rural Banking, Banking Sector Reforms in India, Online- E-Banking, Development of Banking: IDBI, IFCI, SFCs, UTI, SIDBI, Introduction to New Banking InstitutionsPayment Banks, MUDRA Bank, Mahila Bank, THE NEGOTIABLE INSTRUMENT ACT, 1881:Legal aspects of negotiable instrument in general and special features of the different instruments in particular, Important Institutions related to Banking and Payments, Digital Payment and legal framework to curb fraudulent transactions. 


6. Business Economics: 

Demand and Supply: Determinants of demand, movements vs. shift in demand curve, Determinants of Supply, Movement along a supply curve vs. shift in supply curve; - Market equilibrium and price determination, Elasticity of demand and supply, Application of demand and supply, Production: Firm as an agent of production, Concepts of Production function, Law of variable, proportions; Economics and Diseconomies of scale, Costs: Costs in the short run. Costs in the long run, Profit maximization and cost minimization, Equilibrium of the firm, Market Structure: Perfect Competition, Monopoly and Imperfect Competition.  


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