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Topic extra in IPCC over & above PCC

Costing :

Budgets and Budgetary Control

The budget manual, preparation and monitoring procedures, budget variances, flexible budget, preparation

of functional budget for operating and non-operating functions, cash budget, master budget, principal budget factors.

Income Tax

VAT (25 marks)

6. Calculation of VAT Liability including input

7. Small Dealers and Composition Scheme

8. VAT Procedures.

Note: If new legislations are enacted in place of the existing legislations the syllabus will accordingly include thecorresponding provisions of such new legislations in the place of the existing legislations with effect fromthe date to be notified by the Institute. Students shall not be examined with reference to any particular State VATLaw.

Accounts

A General Knowledge of the framing of the accounting standards, national and international

accounting authorities, adoption of international financial reporting standards