(Syllabus) Mains Examination - Syllabus (Commerce and Accountancy)

Mains Examination Syllabus  - Commerce and Accountancy




Accounting, Auditing and Taxation :

Important provisions of the Income Tax Act, 1961. Definition, Charge of Income Tax—Exemptions, Depreciation and Investment allowance, Simple problems of computation of Income under the various heads and determination of assessable Income Tax authorities.

Nature and functions of CostAccountingCost Classification Techniques of segregating semivariable costs in to fixed and variable componentsJob costingFIFO and weighted average methods of calculating, equivalent units of production—Reconciliation of cost and financial accounts— marginal costing CostvolumeProfit Relationship, Algebric formula and graphical representation Shutdown point— Techniques of cost control and cost reduction budgetary control flexible budgets—Standard costing and variance analysis, Responsibility accounting, bases of charging overhead and their inherent fallacycosting for pricing decision.

Significance of the attest function— programming the audit work, Valuation and Verification of liabilities, Audit of limited companies, Appointment status, powers, duties and liabilities of the Auditor’s report, Audit of share capital and transfer of sharesspecial points in the audit of banking and insurance companies.


Business, Finance and Financial Institution

Concept and Scope of Financial Managment, Financial goals of Corporations, Capital, Budgeting, rules of the thumb and Discounted cash flow approaches, Incorporating uncertainty in investment decisions, Designing and optimal, Capital structure Weighted average cost of capital and the controversy surrounding the Modigliant Miller mode, sources of raising short term, intermediate and long term finance, Role of Public and convertiable debentures, Norms and guidelines regarding debtequity ratios, Determinates of an optimal dividend policy optimising models of James E. Walter and Johan Linter Forms of dividend payment. Structure of working capital and the variable affecting the level of difference of components cash.

Organisation and deficiencies of Indian Money Market, Money Market structure of assets and liabilities of commercial banksAchievements and failures of nationalisation Regional rural banks Recommendations of the Tandon (P. L. Study) group on following of bank credit, 1976 and their revision by the Chore (K. B.) Committee 1979 An assessment of the monetary and credit polices of the Reserve Bank of India, Constituents of the Indian Capital Market. Functions and working of All India term financial institutions (IDBI, IFCI, ICCI and IRCI). Investment policies of the Life Insurance Corporation of India and the Unit Trust of India present state of stock exchanges and their regulation.


Crossings and endorsement with particular reference to statutory protection to the paying and collecting bankerssalient provision of the Banking Regulation Act, 1949 with regard to chartering supervision and regulation of Banks.




Nature and concept of Organisation Organisations goals, Primary and Secondary goals, Single and multiple goals, endsemeans chainDisplacement, succession, expansion and multiplication of goals, Formal Organisation Type structure line and staff and projects informal organisation functions and limitation.

Evolutions of organisation theory, classical, neoclassical and system approach, (i) use of organisation, (ii) Organisation theory, (iii) levels of organisation, theorical and empirical foundation of Maslow, Megregore, Herzberg, Likert, Vroem, Porter and Lawler, Admn and Human Models of Motivation, Morale and productivity Leadership, Theories and styles, Management of conflicts in organisation, Transactional Analysis Organisational change adoptation, growth and developmentorganisation control and affectiveness.


Nature and scope of industrial relations, Industrial labour in Indian and its commitment, Theory of Unionis, Trade Union moments in India, Growth and Structure Role of outside leadership, Workers education and other problems, Collective bargaining approaches conditions, lamitations and its effectiveness in India, Conditions, Workers participation in management, Philosophy, rational present day state of affairs and future prospects, Prevention and settlement of industrial disputes in India, Preventive measures in practice, Industrial relations in public enterprises, Absenteeism and labour turnover in India, industries Relative Wages and wage differentials, Wage policy in India, The Bonus issue role of personnel policies, personnel audit and personnel research.

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