Question 1

What core analytical subjects are tested in VNSGU B.Com Semester 4?

Accepted Answer

B.Com Semester 4 brings together Auditing, Advanced Income Tax (Business Income & Capital Gains) with Goods and Services Tax (GST), Financial Management, Company Law (Companies Act 2013), and Entrepreneurship Development.

Question 2

What calculation questions repeatedly appear in Financial Management?

Accepted Answer

Financial Management heavily tests Working Capital Estimation (Operating Cycle Method), Capital Budgeting (Net Present Value — NPV, Payback Period, ARR, IRR), and Leverage Analysis (Operating, Financial, Combined Leverage & EBIT-EPS analysis).

Question 3

How is Profits and Gains of Business or Profession (PGBP) evaluated in Tax exams?

Accepted Answer

Students must compute Taxable Business Income starting from Net Profit as per P&L Account, adding back inadmissible/disallowed expenses (Sections 30-37), deducting exempt incomes, and applying depreciation under Section 32.

Question 4

What are the main topics tested in Company Law?

Accepted Answer

Key topics include Memorandum of Association (MOA) vs Articles of Association (AOA) clauses and alteration rules, Doctrine of Ultra Vires, Board of Directors powers/duties, and Company Meetings (AGM/EGM notice, quorum, resolutions).

Question 5

Can Saurashtra University B.Com Sem 4 students use these papers?

Accepted Answer

Yes. The syllabus for Auditing, Advanced Taxation & GST, Financial Management, and Company Law is standardized across Gujarat state universities.

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