Note :-

1. Duration of Paper: 3 Hours
2. All Questions carry equal marks.
3. Medium of Competitive Exam: Bilingual in English & Hindi
4. There will be Negative Marking.
5. Objective type paper .

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Syllabus : Accountancy and Business Statistics-II

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A. 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
      1. with special reference to salaried employees and individuals
   9. Minimum Alternate Tax Net

2. Indirect Tax

   1. Custom duty
      1. 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
      20. Free import and Restricted import
      21. Types of Import
      22. Import of cargo
      23. Import of personal Baggage
      24. Import of stores
      25. Tax Liability and Valuation of goods
      26. computation of custom duty
      27. 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
       1. 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
       1. Scope of IGST
       2. 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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B. Auditing:

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

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C. Business Statistics and Operation Research:

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