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Old November 20th, 2012, 10:37 AM
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Default UPSC Commerce Syllabus Preliminary

I need the Union Public Service Commission Preliminary Commerce Syllabus so please can you give me the syllabus and provide me the page where I can download the syllabus in PDF format?
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Old November 21st, 2012, 09:40 AM
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Join Date: Mar 2012
Default Re: UPSC Commerce Syllabus Preliminary

UPSC conduct exam for civil services. Here is syllabus of commerce and accountancy in Civil services preliminary.

There is two part of course having Accountancy and business management respectively.

Part 1:
Accounting and Auditing:
Nature, Scope and Objectives of Accounting-Accounting as Information System-Users of Accounting Information.
Generally Accepted Principles of Accounting-The Accounting Equation-Accrual Concept-Other concepts and conventions, Distinction between capital and revenue expenditure. Accounting Standards and their application-Accounting standards relating to fixed assets, depreciation, inventory, recognition of revenue.
Final Accounts of Sole Proprietors, Partnership Firms and Limited Companies-Statutory Provisions -Reserves, Provisions and Funds.
Final Accounts of not-for profit organization.
Accounting problems related to admission and retirement of a partner and dissolution of a firm.
Accounting for Shares and Debentures Accounting Treatment of Convertible debentures.
Analysis and Interpretation of Financial Statements Ratio analysis and interpretation. Ratios relation to short term liquidity, long term solvency and profitability-Importance of the rate of return on investment (ROI) in evaluating the overall performance of a business entity-Cash-flow Statement and Statement of Source and Application of Funds-Societal obligations of Accounting.

Part 2:
Business organization:
Distinctive features of different forms of business organization.
Sole Proprietor, Partnerships-characteristics, Registration, Partnership deed, Rights and duties, Retirement, Dissolution.
Joint Stock Company-Concept, characteristics, types.
Cooperative and State ownership forms of organizations.
Types of securities and methods of their issue.
Economic functions of the capital market, stock exchanges, Mutual Funds. Control and regulation of capital market.
Business combinations; control of Monopolies. Problems of modernization of industrial enterprises. Social Responsibility of business.
Foreign Trade-Procedure and financing of import and export trade. Incentives for export promotion. Financing of foreign trade.
Insurance-Principles and practice of Life, Fire, Marine and General Insurance.

Management functions-Planning-strategies, Organizing-levels of authority Staffing, Line function and staff function, Leadership, Communication, Motivation, Directing-Principles, Strategies.
Coordination-Concept, types, methods.
Control-principles, performance standards, corrective action. Salary and wage administration-Job evaluation.
Organization Structure-Centralization and decentralization-Delegation of authority-span of control-Management by Objectives and Management by Exception.
Management of change; Crisis Management.
Office Management-scope and principles; systems and routines; handling of records- modern aids to Office management; office equipment and machines; Automation and Personal computers.

Company law:
Joint stock companies-incorporation; documents and formalities-Doctrine of indoor management and constructive notice.
Duties and powers of the board of directors of a company.
Accounts and audit of companies.
Company Secretary-role and functions-qualifications for appointment.
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