PUC lecturers recruitment 2012 CET syllabus of Commerce Commerce (Subject Code - 10) Paper -1: Accounting and Finance Part -1: Accounting, Auditing and Taxation : Accounting as a financial information System - Impact of behavioural sciences - Methods of accounting of changing price levels with particular reference to current purchasing power (CPP), accounting - Advanced problems of Company Accounts - Amalgamation absorption and reconstruction of companies -Accounting of holding Companies - Valuation of shares and goodwill, Controllership functions-Property control, legal and management. Important provisions of the Income Tax Act, 1961, Definition-Change of Income Tax Exemption, Depreciation and Investment allowance, Simple problems on computation of Income under the various heads and determination of assessable income, income-tax Authorities.
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