Rajasthan Public Service Commission
RAS Pre-Syllabus: Commerce (Code No. 07)
Part - I : Accounting
- Preparation of the Financial statements including statement of sources
and uses of funds. Ratio analysis and interpretation : Ratios relating to
short term liquidity, long terms solvency and profitability.
- Company Accounts : Issue and redemption of shares and debentures,
Capitalisation of profits and issue of bonus shares; Accounting for
depreciation including accelerated method of providing depreciation. Study
of Indian Accounting standards : Accounting standards relating to Accounting
Policy, Valuation of Inventory, Depreciation, Fixed Assets, Events occurring
after Balance Sheet Date.
- Rate of Return on Investment (ROI) : Evaluation of the over-all
performance of a business entity, Marginal costing and decision making.
- Auditing : Objects of auditing, Balance Sheet and continuous audit;
Concept and objects of management audit; Company Audit : Appointment,
rights, duties and liabilities of a Company Auditor.
Part- II Business Management and Secretarial Practice
- Floatation of a Joint Stock Company-Procedure and documents; Doctrine of
indoor management and Principle of constructive notice ; Types of securities
SEBI guidelines regarding their issue.
- Management Functions : Planning, Organising, Directing, Coordination and
Control.
- Organisation structure : Centralisation and decentralisation; Delegation
of authority, Span of control; Management by objectives (MBO); Management by
exception.
- Company Secretarial Practice : Appointment, qualifications and
disqualifications - Rights, duties and liabilities of Company Secretary,
Drafting of notices, agenda, resolutions and minutes.
- Stock Exhanges : Primary and Secondary markets.
- Procedure and Financing of Export and Import Trade, Export promotion,
Role of EXIM Bank; Principles of Insurance - Life, Fire and Marine
insurance.
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