(Syllabus) RPSC: Syllabus For Post of College Lecturer: Accountancy and Business Statistics

Rajasthan Public Service Commission

Syllabus For Post of College Lecturer: Accountancy and Business Statistics

A. Financial Accounting:

Issue, forfeiture and redemption of Shares & Debentures; Buy back of Shares; Amalgamation, Absorption and Reconstruction (internal & external); Accounting for Holding Companies, Provisions of section 212, Preparation of consolidated Balance Sheet; Concept and determination of Economic Value Added (EVA); Human Resource Accounting.

B. Cost Accounting:

Concept of Cost Control – Standard Costing, Ascertainment of Variances, Modalities of investigation of Variances; Budgetary Control; Marginal Costing and Break-even Analysis; Cost reduction and Value Analysis; Activity Based Costing – its application and limitations.

C. Taxation and Auditing:

Income Tax Law and Rules with reference to assessment of Companies, advance payment of tax, tax deduction at source, refund of tax; Value Added Tax.
Audit of Companies, Appointment, Rights, Duties and Liabilities of Auditor; Management audit – Performance and Efficiency Audit; Cost Audit.

D. Financial Management:

Objectives of Financial Management; Financial Planning – Capital structure, Theories, Leverages, Cost of Capital; Working Capital Management; Capital Budgeting under certainty and uncertainty; Dividend decisions; Risk Measurement – Systematic and Unsystematic.

E. Business Statistics:

Probability; Statistical Decision Theory; Sampling; Testing significance of results – Parametric and Nonparametric Tests.

Note :- Pattern of Question Paper

  1. Objective type paper
  2. Maximum Marks : 100
  3. Number of Questions : 100
  4. Duration of Paper : Two Hours
  5. All questions carry equal marks.
  6. There will be Negative Marking.

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