Note :-

1. All questions carry equal marks.
2. There will be Negative Marking.
3. Medium of Competitive Exam: Bilingual in English & Hindi.

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Syllabus : Accountancy and Business Statistics-II

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1. Taxation
   1. Direct Tax
      1. Income Tax Law and Rules with reference to assessment of Individuals, HUF, Firm, AOP and Companies.
      2. Assessment Procedure and types of Assessment.
      3. Advance payment of tax.
      4. Tax deduction at source.
      5. Refund of tax.
      6. Double taxation.
      7. Tax Avoidance and Tax Evasion.
      8. Introductory part of Tax Planning with special reference to salaried employees and individuals.
      9. Minimum Alternate Tax Net.
   2. Indirect Tax
      1. Custom duty - Role of custom in International Trade.
      2. Important Terms and definitions under the custom Act, 1962.
      3. Assessable value.
      4. Baggage.
      5. Bill of entry Dutiable goods.
      6. Duty Exporter.
      7. Foreign going Vessel.
      8. Aircraft goods.
      9. Import Manifest.
      10. Importer.
      11. Prohibited goods.
      12. Shipping Bill.
      13. Stores.
      14. Bill of lading.
      15. Export manifest.
      16. Letter of credit.
      17. Kind of Duties.
      18. Prohibition of Export and Import of Goods and Provisions regarding notified and specified goods.
      19. Import of Goods- Free import and Restricted import.
      20. Types of Import- Import of cargo.
      21. Import of personal Baggage.
      22. Import of stores.
      23. Tax Liability and Valuation of goods, computation of custom duty.
      24. Appeals and revisions.
   3. CGST/SGST
      1. Important terms and definitions under Central Goods and Service Tax Act 2017 and State and Service Tax Act 2017.
      2. Basics of GST.
      3. Meaning and scope of Supply.
      4. Levy and collection of Tax.
      5. Time and value of supply of goods and/or Services.
      6. Input Tax Credit.
      7. Transitional Provisions.
      8. Registration under CGST/SGST Act.
      9. Filing of Returns and Assessment.
      10. Payment of Tax including payment of tax on reverse charge basis.
      11. Refund under the Act.
      12. Maintenance of Accounts and Records.
      13. Composition Scheme.
      14. Job work and its Procedure.
      15. Various Exemptions Under GST.
      16. Demand and recovery under GST.
      17. Miscellaneous provisions.
      18. IGST-Scope of IGST, important terms and definitions for determining the place of supply and place of supply of goods and services.
      19. Zero rated supply.

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2. Auditing
   1. Meaning, Objectives and Types of Audit.
   2. Internal Control, Vouching and Verification of Assets and Liabilities.
   3. Assurance and Audit standards, Audit Programme, Working Papers, Documentation, Audit Reports.
   4. Audit of Companies Appointment, Removal, Rights, Duties and Liabilities of Auditor.
   5. Audit of Banks, Insurance Companies, Charitable Trust and Educational Institutions.
   6. Management Audit, Efficiency Audit, Cost Audit, EDP Audit.
   7. Environmental Audit, Social Audit, Performance Audit, Tax Audit and Audit of Accounting Information System.

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3. Business Statistics and Operation Research
   1. Introduction, Definition and Functions of Statistics.
   2. Measures of Central Tendency.
   3. Dispersion.
   4. Skewness.
   5. Moments.
   6. Kurtosis.
   7. Sheppard's Correction and Conditions for applying it.
   8. Index Numbers.
   9. Analysis of Time Series.
   10. Interapolation and Extrapolation.
   11. Vital Statistics.
   12. Correlation and Regression Analysis.
   13. Multiple Regression.
   14. Association of Attributes.
   15. Statistical Decision Theory.
   16. Sampling.
   17. Test of Hypothesis.
   18. Sampling and Non-Sampling errors.
   19. Sampling distributions and Standard Error.
   20. Sampling Methods.
   21. Large and Small Sample Analysis.
   22. Sampling of Attributes and Variables.
   23. Test of Significance.
   24. Z-Test.
   25. T-Test.
   26. F-Test.
   27. Theoretical Frequency Distributions.
   28. Probability.
   29. Analysis of Variance and Design of Experiments.
   30. Linear Programming.
   31. Network Analysis-PERT and CPM.
   32. Game Theory.
   33. Replacement Theory.
   34. Statistical Quality control Discriminant Analysis.