खंड: अ / PART-A

Code: CI-601
Name of examination: B.Com. VI semester main exam. 2020
Subject: Commerce
Paper: H-XI Goods and Service Tax
Maximum marks: 150

Attempt all the questions. All questions carry equal marks.

Q 1. भारतममालऔरसेवाकरप रषदकाढांचाएवंकायसमझाइए।
Explain the structure and function of GST council in India.

Q 2. जीएसटीके अंतगतमालएवंसव
े ा क पू तके समयिनधारणसंबध
ं ी ावधानसमझाइए।
Discuss the provisions of GST relating to determination of time of goods and services
Supplied.

Q 3. जीएसटीनेटवकके दूरदृि एवं य कोसमझाइए

Explain the Vision and Mission of GST network.

खंड: B / PART-B

Code: CI-602
Name of examination: B.Com. VI semester main exam. 2020
Subject: Commerce
Paper: H-XII Auditing
Maximum marks: 150

Attempt all the questions. All questions carry equal marks.

Q 1.आंत रकअंके णसेआप यासमझतेह? आंत रकअंके णतथा वतं अंके णमअंतर प
क िजए।
What do you mean by internal audit? Explain the difference between Internal Audit
and independent audit .

Q 2. संपि य के स यापनका याउ े यहै? उनके मू यांकनके संबंधमअंके ककहांतकउ रदाईहै

What is the object of verification of assets? How far is the auditor responsible as
regard to their valuation?

Q 3.ब कगकं पिनय काअंके णकरनेक या और यानरखनेवालीआव यकबात कोसमझाइए

तथाबक के िलएअंके कक रपोटकानमूनाबताइए।
Explain the process and important points keeping in view while audit of account of a
banking company.Give a sample of auditor’s report for banking company.