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Book Keeping and Accountancy (Subject Code - 3)

The scope of the paper will be that of Commerce Graduate.

Part - I

1. Depreciation, Provision and reserves.
2. Royalty Account
3. Hire Purchase System,
4. Instalment Payment System.
5. Branch Accounts.
6. Voyage Accounts.
7. Department Accounts, Preparation of Departmental Trading and Profit & Loss Account.
8. Accounting for non profit making organizations.
9. Partnership Accounts: Admission, Retirement, Death of partner, Dissolution of Firm.
10. Double Account System: Preparation of Capital Account and General Balance Sheet; Allocation of Expenditure between Revenue and Capital.

Part - II

1. Company Account: Issue and Forfeiture of shares; Redemption of Debentures; Profit or Loss prior to incorporation; Underwriting : Accounts; Final Accounts of Companies.
2. Valuation of Goodwill and shares; various methods of valuation
3. Statement of Affairs (including deficiency/surplus accounts) and Liquidator's Statement of Account of the winding up.
4. Accounts of Holding companies; Calculation of Revenue Profit; Capital Profit; Cost of control and Minority interest; preparation of consolidated Balance Sheet.
5. Combination Accounts Amalgamation, Absorption and Reconstruction of Joint Stock Companies.
6. Accounts of Banking Companies Preparation of Balance Sheet and Profit & Los Account in Form A and Form B Classification Book-Debts.
7. Accounts of Insurance Companies Preparation of Balance Sheet, Revenue Account, Consolidated Revenue Account, Valuation Balance Sheet and Revenue Account General insurance Companies.

UPPSC - Combined Lower Subordinate Services Exam 2009 Accountancy Syllabus