Professional Documents
Culture Documents
Group - 1 Accounting
Paper II Income Tax
Paper III Indirect Tax
Group - 2 Management
Paper IV Management Accounting
Paper V Auditing
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Paper I
Foundation English
Basis of charge : Residence and Tax liability, income which does not
from part of total in come.
UNIT-IV Deductions from Gross Total Income, Computation of Total Income and
Tax liability of an Individual H.U.F.; and Firm.
UNIT-V Concept of Tax Planning, objectives and significance. Tax planning- tax
evasion and tax avoidance tax Management, scope of tax management.
Tax deducted at source, advance payment of tax Assessment procedure,
Income tax Authorities. Appeals, Revision & Penalties.
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Paper - III
ACCOUNTING : INDIRECT TAXES
UNIT-I Central Excise Duty : Concept, Basic Condition, Important Definitions :
Goods, Excisable Goods, Manufacturer, Classification of Goods. Principles
of classification. Valuation under Central Excise. Ad valorem Duty
Valuation Rules, concept of CENVAT, Exemption to small scale Industries,
Administrative Ser - up of Central Excise.
UNIT-II Customs Duty : Nature and types of customs duty, valuation Rules, under
Customs duty. Procedure for Import and Export. Export Promotion
Schemes- Export oriented unit (EOU), Export Processing Zone (EPZ),
Special Economic Zone (SEZ). Rights of central excise officers.
UNIT-III Central Sales Tax : Introduction, Important terms and Definitions under
the Central Sales Tax Act, 1956- Dealer, Declared goods, Place of
Business, Sale , Sale price, Turnover, Provisions relating to Inter-State
sale, Sales against form ‘C’ and ‘D’. Determination of gross Turnover and
Taxable sale.
UNIT-IV M.P. Commercial Tax: Introduction, Tax Free Goods, Registration and
licensing of Dealer ,Computation of Turnover and Commercial Tax.
UNIT-V M.P. Commercial Tax: Assessment Production, Payment and Recovery
of Tax, Commercial Tax Authorities, Power and Duties. Appeals and
Revisions, Concept of value added Tax.
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Group –2
Management
Paper - IV
MANAGEMENT ACCOUNTING
UNIT-I Management Accounting: Meaning, nature, scope and functions of
management accounting; role of management accounting in decision
making; Management accounting vs financial accounting and cost
accounting: Tools and techniques of management accounting.
UNIT-III Funds flow statement, Cash flow Statement, as per Indian Accounting
standard 3.
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Paper - V
MANAGEMENT AUDITING
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Group –3
MARKETING & INTERNATIONAL MARKETING
Paper - VI
Principles of Marketing
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Paper - VII
INTERNATIONAL MARKETING
UNIT-I International Marketing : Nature, definition, and scope of international
marketing; Domestic marketing vs. International marketing; International
marketing environment- external and internal , Identifying and selecting
foreign market ; Foreign market entry mode decisions.
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