KPSC Commercial Tax Officer Exam Syllabus

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Commercial Tax Officer

Part I
Accountancy & Finance Management

Accountancy :

(1) Book Keeping & Accountancy :
Introduction to Accounting-Meaning, Definition, Need, Importance,
Advantages Capital and Revenue, Reserves, Provision, Depreciation
Accounting concepts and conventions
Journal and journal Entry
Leger and ledger Postings
Preparation of Cash Book ( Three column)
Preparation of Trial Balance
Rectification of errors
Preparation of Final Accounts of Sole Trader.

(2) Partnership Accounts :
Basic Concepts & Nature of Partnership Act 1932 and Limited Liability Partnership Act 2008
Partnership Deed
Preparation of Final Accounts
Reconstitution of Partnership firm
Admission, Retirement, Death and Dissolution.

(3) Joint Stock Company :
Accounting for Share Capital
Issue and Redemption of Debentures
Preparation of Final Accounts

(4) Cost Accounting :
Meaning, Objectives
Concept of Cost, Elements of Cost –Material
Labour, Overhead
Cost Sheet and its Preparation
Cost Classification, Cost Unit, Cost Centre, Cost Estimate and Ascertainment
Cost Allocation and Apportionment
Cost Reduction and Cost Control
Installation of Costing System
Methods and Techniques of Costing
Contract Costing, Job Costing, Tender Costing .

(5) Management Accounting :
Meaning, Definition
Functions, Scope, Functions of Management Accountant
Management Accounting Principles, Utility of Management Accounting
Tools of Management Accounting: Fund Flow Analysis
Need, Meaning, Uses of Funds Flow Statement
Schedule of changes in Working Capital
Preparation of Fund Flow Statement
Funds Forecast. Cash Flow Analysis
Need, Meaning, Importance, Utility
Sources of Cash, Application of Cash
Format of Cash Flow Statement
Preparation of Cash Flow Statement
Difference Between Fund Flow and Cash Flow Statement
Cash Forecast.

(6) Cash Flow Analysis :
Need, Meaning, Importance, Utility, Sources of Cash, Application of Cash
Format of Cash Flow Statement
Preparation of Cash Flow Statement
Difference Between Fund Flow and Cash Flow Statement
Cash Forecast.

(7) Budgetary Control :
Meaning of Budget
Budgeting and Budgetary control
Preparation of various Budgets
Classification of Budgets
Fixed and Flexible
Budgetary Control as a Management Tool
Installation of Budgetary Control System
Limitations of Budgetary Control System
Zero based Budgeting.

(8) Working Capital Management :
Working Capital
concept , definition, Types
Factors Determining Working Capital
Estimation of Working Capital
Working Capital Management – meaning
Management of Cash, Management of Inventories, Management of Accounts
Receivables and Management of Accounts Payables- Over and Under Trading
Banking Policy- Dehajia, Tandon and Chore Committees.

Financial Management

1.Finance Function :- Meaning, Scope and Objectives of Financial Management, Financial Forecasting, Financial Planning and steps in Financial Planning.

2.Investment Decision :- Long Term Investment, Capital Budgeting Process, Selection of Projects, Estimation of Cash Flows, Project Evaluation Techniques, Pay back period, Average Rate of Return, Net Present Value Method and Internal Rate of Return.

3.Finance Decision :- Sources of Funds, Long Term , Medium Term and Short Term, Equity Shares , Preference Shares, Debentures and Bonds, Institutional Borrowings, Public Deposits, Lease Financing, Venture Capital, Commercial Paper and Factoring.

4.Capital Structure and Cost of Capital :- Meaning, Capital Structure Planning, Optimum Capital Structure, Capital Structure Theories, Net Income Approach, Net Operating Income Approach, Traditional Approach and Modi Gilani Miller Approach. Cost of Capitall- Meaning, Computation, Cost of Debt, Cost of Equity, Cost of Preference Shares And Weighted Average Cost of Capital.

5.Dividend Decision :- Factors influencing Dividend Policy, Cash Dividend, Stock Dividend and Stock Split, Dividend Models, Walter’s Model, Gordon’s Model and Modi Gilani Miller Model.


Part II
Module - I

1. The Central Sales Tax Act, 1956, The Central Sales Tax Rules (Registration and Turnover), 1956, and The Central Sales Tax (Kerala) Rules, 1957.

2. The Kerala General Sales Tax Act, 1963, and The Kerala General Sales Tax Rules, 1963.

3.The Kerala Value Added Tax Act, 2003, and The Kerala Value Added Tax Rules, 2005


Module - II

1. The Kerala Agricultural Income Tax Act, 1991 , and The Kerala Agricultural Income Tax Rules, 1991.

2. The Kerala Money Lenders’ Act, 1958

3. The Kerala Tax on Luxuries Act, 1976 and The Kerala Tax on Luxuries Rules, 1976

4. The Kerala Revenue Recovery Act, 1968 and The Kerala Revenue Recovery Rules, 1968


Module - III
1. The Indian Contract Act, 1872
2. Sale of Goods Act, 1930
3. Indian Partnership Act, 1932 and The Limited Liability Partnership Act 2008


Part III

1. Salient Features of Indian Constitution
2. Social Welfare Legislations and Programmes


Part IV - A

Renaissance in Kerala
1. Socio-Religious reform Movements
2. Struggles and Social Revolts