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Paper 6: Commercial & Industrial Laws and Auditing (One Paper: 3 hours:100 marks)
A. Commercial & Industrial Law ( 50 marks)

1.    Laws of Contracts 15%

a)      Essential elements of a valid simple contract

b)      Legal status of the various types of statements which may be made by negotiating parties. Enforceable offers and acceptances, and the application of the rules to standard form contracts and modern forms of communication.

c)       Meaning and importance of consideration.

d)      Principles for establishing that the parties intend their agreement to have contractual force.

e)      How a contract is affected by a misrepresentation.

f)       Conditions and warranties

g)      Manner in which law controls use of exclusion clauses and unfair terms in consumer and non-consumer transactions

h)      Level of performance sufficient to discharge contractual obligations

i)        Valid reasons for non-performance by way of agreement, breach by the other party and frustration

 

2. Laws relating to Sale of Goods 10%

a)      Formation of Contract of sale

b)      Conditions and warranties

c)       Transfer of ownership and delivery of goods

d)      Unpaid seller and his rights

 

3. Industrial Laws 20%

a)      Factories Act

b)      Industrial Dispute Act

c)       Workman Compensation Act

d)      Payment of Wages Act, Minimum Wages Act

e)      Provident Funds Act

f)       Payment of Bonus Act

g)      Payment of Gratuity Act

h)      Consumer Protection Act etc

 

4. Other Laws 5%

a)      Limited Liability Partnership

b)      RTI Act

c)       Competition Commission Act

Negotiable Instruments Act.
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