|Commerce & Accountancy - Optional
of Part B - Main Examination of Civil Services Exam
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Taxation & Auditing
Accounting as a Financial Information System; Impact of Behavioural
Sciences. Accounting Standards e.g., Accounting for Depreciation, Inventories,
Research and Development Costs, Long-term Construction Contracts, Revenue
Recognition, Fixed Assets, Contingencies, Foreign Exchange Transactions,
Investments and Government Grants, Cash Flow Statement, Earnings Per Share.
for Share Capital Transactions including Bonus Shares, Right
Stock Option and Buy- Back of Securities.
and Presentation of Company Final Accounts.
Absorption and Reconstruction of Companies.
and Functions of Cost Accounting. Installation of Cost Accounting System. Cost
Concepts related to Income Measurement, Profit Planning, Cost Control and
Methods of Costing: Job Costing, Process Costing, Activity Based Costing.
Volume – cost – Profit Relationship as a tool of Profit Planning.
Incremental Analysis/ Differential Costing as a Tool of Pricing
Decisions, Product Decisions, Make or Buy Decisions, Shut-Down Decisions etc.
Techniques of Cost Control and Cost Reduction: Budgeting as a Tool of
Planning and Control. Standard
Costing and Variance Analysis.
Responsibility Accounting and Divisional Performance Measurement.
Tax: Definitions; Basis of Charge; Incomes which do not form Part of Total
Income. Simple problems of Computation of Income (of Individuals only) under
Various Heads, i.e., Salaries, Income from House Property, Profits and Gains
from Business or Profession, Capital Gains, Income from other sources, Income of
other Persons included in Assessee's Total Income .
- Off and Carry Forward of Loss.
from Gross Total Income.
Features/Provisions Related to VAT and Services Tax.
Audit: Audit related to Divisible Profits, Dividends, Special investigations,
of Banking, Insurance, Non-Profit Organizations and Charitable
Management, Financial Institutions and Markets
Function: Nature, Scope and Objectives of Financial Management: Risk and Return
of Financial Analysis: Ratio Analysis, Funds-Flow and Cash-Flow Statement.
Budgeting Decisions: Process, Procedures and Appraisal Methods. Risk and
Uncertainty Analysis and Methods.
of capital: Concept, Computation of Specific Costs and Weighted Average Cost of
Capital. CAPM as a Tool of Determining Cost of Equity Capital.
Decisions: Theories of Capital Structure - Net Income (NI) Approach,
Operating Income (NOI) Approach, MM Approach and Traditional Approach. Designing
of Capital structure: Types of Leverages (Operating, Financial and Combined),
EBIT- EPS Analysis, and other Factors.
Decisions and Valuation of Firm: Walter’s Model, MM Thesis, Gordan’s Model
Lintner’s Model. Factors
Affecting Dividend Policy.
Capital Management: Planning of Working Capital. Determinants of Working
Capital. Components of Working Capital - Cash, Inventory and Receivables.
Restructuring with focus on Mergers and Acquisitions (Financial aspects only)
Financial Markets and Institutions:
Financial System: An Overview
Markets: Participants, Structure and Instruments. Commercial Banks. Reforms in
Banking sector. Monetary and Credit Policy of RBI. RBI as a Regulator.
Market: Primary and Secondary Market. Financial Market Instruments and
Innovative Debt Instruments; SEBI as a Regulator.
Services: Mutual Funds, Venture Capital, Credit Rating Agencies, Insurance and
Theory and Behaviour,
Theory and Behaviour
and Concept of Organisation; External Environment of Organizations
-Technological, Social, Political, Economical and Legal; Organizational Goals -
Primary and Secondary goals, Single and Multiple Goals; Management by
of Organisation Theory: Classical, Neo-classical and Systems Approach.
Concepts of Organisation Theory: Organisational Design, Organisational Structure
and Organisational Culture.
Design–Basic Challenges; Differentiation and Integration Process;
Centralization and Decentralization Process;
Standardization / Formalization and Mutual Adjustment. Coordinating
Formal and Informal Organizations. Mechanistic and Organic Structures.
Organizational structures–Authority and Control; Line and Staff Functions,
Specialization and Coordination. Types of Organization Structure –Functional.
Matrix Structure, Project Structure. Nature and Basis of Power , Sources of
Power, Power Structure and Politics. Impact of Information Technology on
Organizational Design and Structure.
and Concept; Individual in organizations: Personality, Theories, and
Determinants; Perception - Meaning and Process.
Concepts, Theories and Applications. Leadership-Theories and Styles. Quality of
Work Life (QWL): Meaning and its impact on Performance, Ways of its Enhancement.
Quality Circles (QC) – Meaning and their Importance. Management of Conflicts
in Organizations. Transactional Analysis, Organizational Effectiveness,
Management of Change.
Resources Management and Industrial Relations
Human Resources Management (HRM):
Nature and Scope of HRM, Human Resource Planning, Job Analysis, Job Description,
Job Specification, Recruitment Process, Selection Process, Orientation and
Placement, Training and Development Process, Performance Appraisal and 360°
Feed Back, Salary and Wage Administration, Job Evaluation, Employee Welfare,
Promotions, Transfers and Separations.
Industrial Relations (IR):
Nature, Importance and Scope of IR, Formation of Trade Unions, Trade Union
Legislation, Trade Union Movement in India. Recognition of Trade Unions,
Problems of Trade Unions in India. Impact of Liberalization on Trade Union
of Industrial Disputes : Strikes
and Lockouts , Causes of Disputes, Prevention and Settlement of Disputes.
Participation in Management: Philosophy, Rationale, Present Day Status and
in Public Enterprises, Absenteeism and Labor Turnover in Indian Industries and
their Causes and Remedies.
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