Rajasthan Public Service Commission
Syllabus For Post of College Lecturer: Accountancy and
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
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
- Objective type paper
- Maximum Marks : 100
- Number of Questions : 100
- Duration of Paper : Two Hours
- All questions carry equal marks.
- There will be Negative Marking.