2 mark
- Audit Programme
- Audit engagement
- E-governance ❓
- Green governance ❓
- insider trading
- credit rating
- whistle blowing
- Window dressing


Auditing and corporate governance ➡️Important 5/10 Mark Topics

- Define Auditing, Advantage & Disadvantage

- Primary & Subsidiary Objective of Auditing

- Auditing vs Investigation / Accounting / Bookkeeping


- Internal Check Vs Internal Audit Vs Internal Control

- vouching of cash transaction

- Verification & valuation of Assets and liability

- Rights, Duties and Liabilities of an auditor (very important)


- Types of Audit: Mgt Audit, Statutory audit, Cost audit, tax audit etc (very important)

- Audit Note book & Content

- Audit Report & content

- Major Corporate Governance Failure and problem noticed in those failure *(Satyam Computer Services,Kingfisher Airlines, etc)*➡️(very imp)

- Audit procedure


- Professional Qualification & Personal qualities of Auditor (very imp)

- Auditing Report Vs Audit Certificate

Income tax and gst

Important topic


Module 1


Aggregation of income /deemed income /clubbing of income

Clubbing of income minor child treatment (section 64 IA)

Sett of and carry forward of losses

Gross total income
Total income

Deduction from gross total income u/s 80c to 80 u

80c, 80g, 80ccc, 80ccd, 80d, 80e, 80qqb, 80rrb, 80tta, 80ttb, 80u

Gross total income problem

Total income computation problem

Rebates
Surcharge

Marginal relief

Advance payment of tax


Module 2

List out various income tax authority

Explaine the powers of income tax authority

Cbdt/powers

Income tax officer

Advance payment of tax provisions

Assesse in default

Recovery of tax/modes of recovery
Tds/tcs

Assesment procedure -filing of return

Income tax return /types
E-filing of return
Belated return
Return of loss
Defective return
Revised return

Pan
Assesment / types


Module 3 gst

What is gst/evolution
Gst advantages-scope/dis advantages/features

Types of gst
Gst council
Rebates of gst

Taxable person

Casual taxable person

Supply/zero rated supply/mixed supply/comosit supply

Gst n

Inpute tax credit
Cascadin effect
Time of supply
Value of supply
Place of supply

Module 4

Registration /process

Document required for gst registration

Cancelation of registration (who can cancel)
Forms for cancellation /procedure

Revocation of cancelation
Tax invoice
Bill of supply
Debit note/credit note
Gst return/types
Interest (penalty )under gst

Module 5

Tds
Input tax credit
Return of tax
Accounts and records
Accounts must be maintained u/s gst

Electronic ledger/types

Search under gst
Arrest under gst
Seizure under gst
Fraud
Penalty under gst
Audit/special audit

Revaluation Notification:

Third Semester B.Com/BBA/BTHM/BHA/BVS/B.Com Professional/Honours Regular/Improvement/Supplementary Examination November 2024

Happy Republic Day to all the members of Educational Corner! Let’s celebrate this day with pride and continue to grow through learning and knowledge.

Notification regarding the commencement of Sixth Semester B.A. / B.Com / BBA / B.Sc. and Allied Subjects (CBCSS - UG) Regular / Supplementary / Improvement Examination April 2025 (2019 to 2022 Admissions) for the candidates of Affiliated Colleges / Centre for Distance and Online Education (CDOE) / Private Registration.

For University Updates:
https://linktr.ee/Educational_Corner

Revaluation Fees for B.Com

• For Regular Students

1 Subject: ₹780
2 Subjects: ₹1,515
3 Subjects: ₹2,250
4 Subjects: ₹2,985
5 Subjects: ₹3,720

Additional Charges:

• Service Charge: ₹40

For Registration, Contact:
8590364197

Detailed Revaluation/Photocopy/Scrutiny Fee Structure (Single Subject)

For University Updates:
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Result/Revaluation Notification of Third Semester B.Sc/BCA CBCSS-UG Regular/Supplementary/Improvement Examinations November 2024

ഓഡിറ്റ് കോഴ്സ് പരീക്ഷാ അപേക്ഷ

കാലിക്കറ്റ് സർവകലാശാലാ വിദൂര ഓൺലൈൻ വിദ്യാഭ്യാസ കേന്ദ്രത്തിനു കീഴിലെ - ബി.എ., ബി.കോം. ബി.ബി.എ. ( CBCSS - 2022 പ്രവേശനം ) വിദ്യാർഥികൾക്കുള്ള ഒന്ന്, രണ്ട് സെമസ്റ്റർ ഓഡിറ്റ് കോഴ്സ് സപ്ലിമെന്ററി പരീക്ഷയ്ക്കും മൂന്ന്, നാല് സെമസ്റ്റർ ഓഡിറ്റ് കോഴ്സ് റഗുലർ പരീക്ഷയ്ക്കും ഓൺലൈനായി ഫെബ്രുവരി 17 വരെ രജിസ്റ്റർ ചെയ്യാം. വിശദമായ സമയക്രമവും ഓൺലൈൻ പരീക്ഷയുടെ ലിങ്കും പിന്നീട് വെബ്‌സൈറ്റിൽ പ്രസിദ്ധീകരിക്കും (www.sde.uoc.ac.in>UG AUDIT COURSE EXAMINATION). ഫോൺ : 0494 2400288, 2407356.


PRESS RELEASE: https://t.me/educational_corner/2943

NOTIFICATION(1&2 SEM):https://t.me/educational_corner/2944

NOTIFICATION(3&4 SEM):https://t.me/educational_corner/2945

Result Updates

✓ III Semester SDE-CBCSS B.Com/B.B.A Regular/Supplementary/Improvement Examination November 2024 ( 2019 Admn. Onwards)

Link:http://results.uoc.ac.in/

For University Updates:
https://linktr.ee/Educational_Corner

PRESS RELEASE - UG AUDIT COURSE I & II SEM SUPPLEMANTARY AND III & IV SEMESTER REGULAR EXAMINATION REGISTRATION - 2022 ADMISSION

NOTIFICATION - UG AUDIT COURSE I & II SEMESTER SUPPLEMENTARY EXAMINATION REGISTRATION - 2022 ADMISSION

NOTIFICATION - UG AUDIT COURSE III & IV SEMESTER REGULAR EXAMINATION REGISTRATION - 2022 ADMISSION

വിദൂര വിഭാഗം മൂന്നാം സെമസ്റ്റർ (CBCSS) ബി.കോം., ബി.ബി.എ. നവംബർ 2024 റഗുലർ / സപ്ലിമെന്ററി / ഇംപ്രൂവ്മെന്റ് പരീക്ഷകളുടെ ഫലം പ്രസിദ്ധീകരിച്ചു. പുനർമൂല്യനിർണയത്തിന് ഫെബ്രുവരി 10 വരെ അപേക്ഷിക്കാം.

INCOME TAX & GST
(Part-A: Income Tax)

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Income Tax & GST 2 mark question bank

Note: The text in red color indicates previously asked questions and frequently repeated ones.

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COMPUTERIZED ACCOUNTING WITH TALLY - BCOM CA

• Short Notes: https://drive.google.com/drive/folders/1098ZxpjtNkKmk10OnYTHCGQN5wZhikBL

• PY QPs: https://drive.google.com/drive/folders/1RV4RUYDWIYoiZBXsb6WlHuuL_y-62tKW

• Marked MCQ: https://drive.google.com/file/d/1bvHUBhyZGeTOaxgccXBOObGrPdPzK5uh/view?usp=drivesdk

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