Commerce Syllabus For APSC (Prelims) :: Part - I: Accounting

Commerce Syllabus for APSC (Prelims):
PART – I : ACCOUNTING :
 Accounting equation : Concept and convention. Generally accepted accounting

principles – capital and revenue expenditures and receipts : Preparation of the
financial statements including statements of sources and application of funds,
Partnership accounts including dissolution and piecemeal distribution among the
partners, Accounts of nonprofits organisation , Preparation of accounts from
incomplete record, Company Accounts, Issue an redemption of shares and debenture,
Capitalisation of profits and issue of bonus shares, Accounting for depreciation
including accelerated methods of providing depreciation, Invention valuation and
control.
 Ratio analysis and interpretation : Ratios relating to short terms liquidity, long term
solvency and profitability, importance of the rate of return of investment (ROI) in
evaluating the overall performance of business entity.
 Nature and objects of auditing : Balance Sheet and continuous audit, Statutory
management and operational audits Auditor’s working papers, Internal control and
internal audit. Audit of proprietary and partnership firms, Board outlines of the
company audit.
PART – II : BUSINESS ORGANISATION AND SECRETARIAL PRACTICE
 Distinctive Features of different forms of business organisation. Formalities and

documents in floating a Joint Stock Company – Doctrine of indoor management and
principle of constructive notice, Type of securities and methods of their issue,
Economic functions of the new issues market and stock exchange- Business
combinations, Control of monopoly houses, Procedure and financing of export and
import trade, Incentives for export promotion, Role of the EXIM Bank.
 Management function : Planning Organising Staffing. Directing, Coordination and
Control.
 Organisation Structure Centralisation and decentralisation, delegation of authority,
span of control, management by objective (MBO) and Management by exception.
 Office Management : Scope and principles, Systems routines, Handling of records,
Office equipment and machines, Impact of Organisation and methods (O & M)
 Company Secretary : Functions and scope, Appointment, qualification and
disqualifications, Rights, duties and liabilities of Company Secretary, Drafting of
agenda and minutes.
Commerce and Accountancy Syllabus for APSC (Mains)
Examination:
COMMERCE AND ACCOUNTANCY (PAPER I)
Accounting and finance

PART I (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 Cost Accounting Cost Classification Techniques of segregating semi
variable costs in to fixed and variable costing FIFO and weighted average methods of
calculating, equivalent units of production—Reconciliation of cost and financial accounts—
marginal costing Cost volume Profit 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 fallacy costing 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.
PART II (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 policyoptimising models of James E. Walter and Johan LinterForms 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 nationalisationRegional 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.
PROVISION OF THE NGOTIABLE INSTRUMENT ACT 1881 :

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.
Assams.info – The Assam Information Portal
COMMERCE AND ACCOUNTANCY (PAPER II)
Organisation theory and industrial relations

PART I (ORGANISATION THEORY):
 Nature and concept of Organisation Organisations goals, Primary and Secondary goals,
Single and multiple goals, endsemeans chain Displacement, 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 development organisation control and affectiveness.
PART II (INDUSTRIAL RELATION) :
 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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Commerce Syllabus for APSC (Prelims):

 Accounting equation : Concept and convention. Generally accepted accounting

PART – II : BUSINESS ORGANISATION AND SECRETARIAL PRACTICE

 Distinctive Features of different forms of business organisation. Formalities and

Accounting and finance

PART II (Business, Finance and Financial Institution):

 Concept and Scope of Financial Managment, Financial goals of Corporations, Capital,

PROVISION OF THE NGOTIABLE INSTRUMENT ACT 1881 :

Organisation theory and industrial relations

PART II (INDUSTRIAL RELATION) :

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