Paper 1: Principles and Practice of Accounting
- Theoretical Framework: Meaning and scope of accounting, accounting concepts, principles and conventions
- Accounting Process: Journal entries, ledger, trial balance and financial statements
- Bank Reconciliation Statement: Reconciling bank statements with company records
- Inventories: Accounting for inventory valuation and management
- Depreciation: Methods and accounting treatment for depreciation
- Final Accounts: Preparation of financial statements for sole proprietors, partnerships and companies
Paper 2: Business Laws
- Indian Contract Act: Essentials of a valid contract, performance and breach
- Sale of Goods Act: Contracts for sale, conditions and warranties
- Partnership Act: Formation, rights and duties of partners
- Limited Liability Partnership Act: Concept and advantages of LLPs
- Companies Act: Incorporation, management and administration of companies
Paper 3: Quantitative Aptitude
- Business Math: Ratio and proportion, Equations and matrices, Linear inequalities
- Logical Reasoning: Number series, Coding and decoding, Seating arrangements, Blood relations
- Statistics: Data representation, Measures of central tendency and dispersion, Probability, Theoretical distributions
Paper 4: Business Economics
- Nature and Scope of Business Economics: Basic problems of an economy and role of price mechanism
- Theory of Demand and Supply: Law of demand, elasticity and supply
- Theory of Production and Cost: Production and cost concepts
- Money Market: Concept of money demand and supply, monetary policy
- Public Finance: Fiscal functions, budget making and taxation
