Section 29(a) in The Bihar Civil Service (Executive Branch) and the Bihar Junior Civil Service (Recruitment) Rules, 1951
(a)Advanced Accounting. - The principles of Accountancy and their practical application to all types of trading, commercial, industrial, banking, insurance and investment undertakings. Accounts relating to the flotations, amalgamation, absorption, reconstruction, re-organisation and liquidation of companies, statutory and public utility undertakings, the accounts of educational, scientific, charitable and religious endowments, trust and institutions, provident and superannuation funds : branch accounts, foreign exchange, etc.
