Commerce and Accountancy Optional-Syllabus<\/p>\n
Accounting and Finance<\/strong> 2. Cost Accounting :<\/strong> 3. Taxation :<\/strong> 4. Auditing :<\/strong> 1. Financial Management :<\/strong> 2. Financial Markets and Institutions :<\/strong> Organisation Theory and Behaviours, Human Resource Management and Industrial <\/strong> <\/p>\n Organisation Theory and Behaviour<\/strong> 2. Organisation Behaviour :<\/strong> 1. Human Resources Management (HRM) :<\/strong> 2. Industrial Relations (IR) :<\/strong> Commerce and Accountancy Optional-Syllabus PAPER-I Accounting and Finance Accounting, Taxation & Auditing 1. Financing Accounting : 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,… Continue reading Commerce and Accountancy Optional UPSC Syllabus\u00a0<\/span><\/a><\/p>\n","protected":false},"author":61,"featured_media":0,"parent":50153,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"jetpack_post_was_ever_published":false,"footnotes":""},"class_list":["post-96742","page","type-page","status-publish","hentry","entry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/pages\/96742","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/users\/61"}],"replies":[{"embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/comments?post=96742"}],"version-history":[{"count":0,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/pages\/96742\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/pages\/50153"}],"wp:attachment":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/media?parent=96742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nAccounting, Taxation & Auditing<\/strong>
\n1. Financing Accounting :<\/strong>
\nAccounting as a financial information system; Impact of behavioural sciences. Accounting
\nStandards e.g., Accounting for Depreciation, Inventories, Research and Development
\nCosts, Long-term Construction Contracts, Revenue Recognition, Fixed Assets,
\nContingencies, Foreign Exchange Transactions, Investments and Government Grants,
\nCash Flow Statement, Earnings per Share.
\nAccounting for Share Capital Transactions including Bonus Shares, Right Shares.
\nEmplyees Stock Option and Buy-Back of Securities.
\nPreparation and Presentation of Company Final Accounts.
\nAmalgamations, Absorption and Reconstruction of Companies.<\/p>\n
\nNature and functions of cost accounting. Installation of Cost Accounting System. Cost
\nConcepts related to Income Measurement, Profit Planning, Cost Control and Decision
\nMaking.
\nMethods of Costing: Job Costing, Process Costing, Activity Based Costing.
\nVolume-cost-Profit Relationship as a tool of Profit Planning.
\nIncremental Analysis\/Differential Costing as a Tool of Pricing Decisions, Product
\nDecisions, Make or Buy Decisions, Shut-Down Decisions etc.
\nTechniques of Cost Control and Cost Reduction : Budgeting as a Tool of Planning and
\nControl. Standard Costing and Variance Analysis.
\nResponsibility Accounting and Divisional Performance Measurement.<\/p>\n
\nIncome Tax: Definitions. Basis of charge; Incomes which do not form part of total
\nincome. Simple problems of Computation of Income (of individuals only) under various
\nheads, i.e., Salaries, Income from House Property, Profits and Gains from Business or
\nProfession, Capital Gains, Income from other sources, Income of other Persons included
\nin Assessee\u2019s Total Income.
\nSet-off and Carry forward of Loss.
\nDeductions from Gross Total Income.
\nSalient Features\/Provisions Related to VAT and Services Tax.<\/p>\n
\nCompany Audit: Audit related to Divisible Profits, Dividends, Special investigations, Tax
\naudit.
\nAudit of Banking, Insurance, Non-Profit Organization and Charitable
\nSocieties\/Trusts\/Organizations.
\nFinancial Management, Financial Institutions and Markets<\/p>\n
\nFinance Function : Nature, Scope and Objectives of Financial Management : Risk and
\nReturn Relationship.
\nTools of Financial Analysis: Ratio Analysis, Funds-Flow and Cash-Flow Statement.
\nCapital Budgeting Decisions: Process, Procedures and Appraisal Methods. Risk and
\nUncertainty Anlysis and Methods.
\nCost of Capital: Concept, Computation of Specific Costs and Weighted Average Cost ofCapital. CAPM as aTool of Determining Cost of Equity Capital.
\nFinancing Decisions: Theories of Capital Structure\u2014Net Income (NI) Approach.
\nNet Operating Income (NOI) Approach, MM Approach and Traditional Approach.
\nDesigning of Capital structure: Types of Leverages (Operating, Financial and Combined),
\nEBIT-EPS Analysis, and other Factors.
\nDividend Decisions and Valuation of Firm : Walter\u2019s Model, MM Thesis, Gordan\u2019s Model
\nLintner\u2019s Model. Factors Affecting Dividend Policy.
\nWorking Capital Management: Planning of Working Capital. Determinants of Working
\nCapital. Components of Working Capital\u2014Cash, Inventory and Receivables.
\nCorporate Restructuring with focus on Mergers and Acquisitions (Financial aspect only).<\/p>\n
\nIndian Financial System: An Overview
\nMoney Markets: Participants, Structure and Instruments. Commercial Banks. Reforms in
\nBanking Sector. Monetary and Credit Policy of RBI. RBI as a Regulator.
\nCapital Market : Primary and Secondary Market. Financial Market Instruments and
\nInnovative Debt Instruments; SEBI as a Regulator.
\nFinancial Services : Mutual Funds, Venture Capital, Credit Rating Agencies, Insurance and
\nIRDA.<\/p>\nPAPER-II<\/h5>\n
\nRelations<\/strong><\/p>\n
\n1. Organisation Theory :<\/strong>
\nNature and Concept of Organisation; External Environment of
\nOrganisation\u2014Technological, Social, Political, Ecomomical and Legal; Organizational
\nGoals Primary and Secondary Goals, Single and Multiple Goals; Management by
\nObjectives.
\nEvolution of Organisation theory : Classical Neo-classical and system approach.
\nModern Concepts of Organisation Theory : Organisational Design, Organisational
\nStructure and Organisational Culture.
\nOrganisational Design\u2014Basic Challenges; Differentiation and Intergration Process;
\nCentralization and Decentralization Process; Standardization\/Formalization and Mutual
\nAdjustment. Coordinating Formal and Informal Organizations. Mechanistic and Organic
\nStructures.
\nDesigning Organizational structures\u2014Authority and Control; Line and Staff Functions,
\nSpecialization and Coordination. Types of Organization Structure\u2014Functional. Matrix
\nStructure, Project Structure. Nature and Basis of Power, Sources of Power, Power
\nStructure and Politics. Impact of Information Technology on Organizational Design and
\nStructure.
\nManaging Organizational Culture.<\/p>\n
\nMeaning and Concept; Individual in organization: Personality, Theories, andDeterminants; Pereception Meaning and Process.
\nMotivation : Concepts, Theories and Applications. Leadership\u2014Theories and Styles.
\nQuality of Work Life (QWL): Meaning and its impact on Performance, Ways of its
\nEnhancement. Quality Circles (QC)\u2014Meaning and their Importance. Management of
\nConflicts in Organizations. Transactional Analysis, Organizational Effectiveness,
\nManagement of Change.
\nHuman Resources Management and Industrial Relations<\/p>\n
\nMeaning Nature and Scope of HRM, Human Resource Planning, Job Analysis, Job
\nDescription, Job Specification, Recruitment Process, Selection Process, Orientational and
\nPlacement, Training and Development Process, Performance Appraisal and 360\u00b0 Feed
\nBack, Salary and Wage Administration, Job Evaluation, Employee Welfare, Promotions,
\nTransfers and Separations.<\/p>\n
\nMeaning, Nature, Importance and Scope of IR, Formation of Trade Union, Trade Union
\nLegislation, Trade Union Movement in India. Recognition of Trade Unions, Problems of
\nTrade Unions in India. Impact of Liberalization on Trade Union Movement.
\nNature of Industrial Disputes: Strikes and Lockouts, Causes of Disputes, Prevention and
\nSettlement of Disputes.
\nWorker\u2019s Participation in Management: Philosophy, Rationale, Present Day Status and
\nFuture Prospects.
\nAdjudication and Collective Bargaining.
\nIndustrial Relations in Public Enterprises Absenteeism and Labour Turnover in Indian
\nIndustries and their Causes and Remedies.
\nILO and its Functions.<\/p>\n","protected":false},"excerpt":{"rendered":"