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UPPSC 2010 Syllabus for Commerce & Accountancy (Subject Code 27):

Paper: 1

Accounting and Finance

Part - 1:

Accounting, "Auditing and Taxation": Accounting as a financial information system, impact of behavioural science, Methods of accounting of changing price levels. Current purchasing power (CPP) and current cost accounting. Advanced problems of company accounts; Amalgamation, Absorption and reconstruction of companies. Accounting of holding companies. Valuation of Shares and goodwill. Controllership functions-Property control legal and management control.

Important provisions of the Income Tax Act., 1961 Definition, Incidence & Tax liability. Charge of Income tax. Exemptions. Depreciation allowance. Simple problems of computation of income under the various heads and determination of assessable income of individuals and firms, Income tax authorities. Nature and functions of cost accounting. Cost Classification.

Techniques of segregating semivariable costs info fixed and variable components: Job costing Methods of Pricing of issue of Materials. Reconciliation of cost and financial accounts. Marginal costing. Cost volume relationship Algebraic formulas and graphical representation, Shut-down point, techniques of cost control and cast reduction, Budgetary control, Flexible budget, Standard costing and variance analysis. Responsibility accounting. Bases of charging overheads and their Inherent fallacy, costing for pricing decision.

Significance of the attext-function-programming, the audit work valuation and verification of assets, fixed wasting and current assets verification of liabilities. Audit of limited companies. Appointment status, powers duties and liabilities of the auditor. Auditor's report. Audit to share capital and transfer of shares. Special points in the audit of banking and Insurance companies.

Part - II

Business Finance and Financial Institutions: Concept and scope of Financial Managament Financial goals of corporations, capital Budgetting Rules of the thumb and discounted cash flow approaches, incorporating uncertainty in investment decisions. Designing an optimal capital structure Weighted average cost of capital and the controversy surrounding the Modigliani and Miller Model. Source of raising short term, intermediate and long term finance. Role of Public Deposits and convertible debentures.

Norms and guidelines regarding debtequity ratios-Determinants of an optimal dividend policy, optimising models of James E Welter and John Lintner Forms of dividend payment. Structure of working capital and the variables affecting the level of difference of components cash flow approach of forecasting working capital needs. Profiles of working capital in Indian industries Credit management and cerdit-policy. Consideration of tax in relation to financial planning and cash flow statements Organisation and deficienciesof Indian Money Market.

Structure of assets and liablities of commercial banks Achievements and failures of nationalisation. Regional rural banks. Recommendations of the PL Tandor. study Groups on following of Bank Credit, 1976 and their revisory the Chore Committee, 1979. Assessment of the monetary and credit policies of the Reserve Bank of India. Constitutors of the Indian capital Market. Functions and working of all India term financial institution (IDBI, IFCI, ICIC, and IRBI). Investment Polices of the Life Insurance Corporation of India and the Unit Trust of India.

Present stage of stock exchanges and their regulation. Provisions of the-Negotiable Instruments Act. 1881 relating to crossing and endorsements with particular reference to statutor, protection to the paying and collecting bankers. Salient provision and the banking Regulation Act, 1949 with regard to charting, supervision and regulation of banks.

Paper: II: Organisation Theory and industrial Relations:

Part-I: Organisation Theory Nature and concepts of organisation, Organisation goals; primary and secondary goals, single and multiple goals, ends means chain. Displacement, succession, expansion and multiplication of goals. Formal organisation: type structure: fine and staff, Functional matrix and project, informal organisation: functions and limitations.

Evolution of organisation theory: classical, Neo-classical and system approach, Bureaucracy Nature and basis of power, source of power, power structure and politics. Morale and productivity, leadership Theories and styles management of conflicts in organisation, transactional analysis, significance of culture to organisation. Limits of rationality. Organisational change adaptations, growth and development, organisational control and effectiveness. Public accountably of organisations.

Part - II

Industrial Relation Industrial labour in India and its commitment, Absentism and labour Turnover in Indian Industries. Nature and scope of Industrial Relations. Workers educator. Workers participation in Management: philosophy, Rational, Present day stase of affaires, and its future prospects, Industrial Relations in Public Enterprises.

Role of Personnel Department in an organisation, Executive development personnel polices) Personnel audit and personnel research, Wage and wage differentials, Wage policy in India, Legislative measures for wage administration in India, wages in Indian industry and agriculture.

Theories of Unionism, Trade Union Movement in India: Growth and Structure. Role of outside leadership. Collective bargaining; Approaches Conditions limitations and its effectiveness in India. International Labour organisation and India. Prevention and settlement of industrial disputes in India. Settlement machinery, preventive measures and other measures in practice.

UPPSC Main Exam 2010 Syllabus for Commerce & Accountancy