Amrita Vishwa Vidyapeetham Allied & Life Science 2024
ApplyAdmissions Open for multiple allied and health sciences programs across 5 campuses | Ranked #7 in India by NIRF, NAAC A++ Accredited
Seats 60 |
MODE
Full timeDURATION
36 MonthsBachelor of Commerce in Account & Taxation is a three-year full-time UG course offered by Bharathiar University, Coimbatore.
Accounting involves the preparation of information for the purposes of control and decision-making and may require interpretation as well as simply recording factual information. The main purpose of taxation is usually to raise revenue but it is also used as an instrument of government economic and social policy. For a tax system to operate successfully within the law it requires a degree of certainty that may not always be appropriate for commercial accounting. Furthermore there may be alternative methods of preparing accounts that are equally acceptable in terms of accounting standards but the choice of which might be influenced by the tax implications. It is a matter of general belief that taxes on income and wealth are of recent origin but there is enough evidence to show that taxes on income in some form or the other were levied even in primitive and ancient communities. The origin of the word "Tax" is from "Taxation" which means an estimate. These were levied either on the sale and purchase of merchandise or livestock and were collected in a haphazard manner from time to time. Nearly 2000 years ago, there went out a decree from Ceaser Augustus that the entire world should be taxed. In India, the system of direct taxation as it is known today has been in force in one form or another even from ancient times. There are references both in Manu Smriti and Arthasastra to a variety of tax measures. The department of commerce with Accounting and Taxation has been established in the year 2018 and it focuses on creation of skilled professionals in the accounting and taxation arena.
A person, who have passed Higher Secondary/Intermediate (10+2) any other examination recognized as equivalent thereto, shall be eligible for the course.
Admissions Open for multiple allied and health sciences programs across 5 campuses | Ranked #7 in India by NIRF, NAAC A++ Accredited
Accredited by NAAC with A grade
India's youngest NAAC A++ accredited University | NIRF rank band 151-200 | 2200 Recruiters | 30 Lakhs Highest Package
Ranked amongst top 3% universities globally (QS Rankings)
60+ Years of Education Legacy | UGC & AICTE Approved | Prestigious Scholarship Worth 6 Crores
Approved by UGC | Merit-based scholarships