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UPPSC 2010 Syllabus for Commerce (Subject Code 3)

3. Commerce Syllabus: Part-1 Accounting Nature, Scope and objectives, uses of Accounting: as in information system; as an aid to Management and other users of accounting information. Principles of Accounting; Accounting Concepts, conventions and Equations. Capital and Revenue receipts and expenditures. Depreciation Accounting. International and Indian Accounting Standards.

Preparation of Final Accounts of Sole Proprietorships. Partnership Accounting: Problems relating to Admission, Retirement and death of a Partner, Dissolution of a firm Including piecemeal distribution among partners Company Accounts: Issue of shares and Debentures: Redemption and conversion of Debentures; Treatment of profits prior to Incorporation; Capitalisation of Profits and Issue of Bonous Shares. Statutory provisions regarding preparation of Final account of Companies.

Accounting of Non-Trading Orgranisations Receipt & Payment Account, Income and Expenditure account Preparation of accounts from incomplete records. Analysis and interpretation of Financial Statement, Methods-Cash flow statements. Statement of Sources and Uses of Funds and Statement of Charges in working capital. Ratio Analysis: Ratios relating to short term liquidity, long-term solvency and profitability. Ratios relating to measurement of overall performance of an enterprise.

Valuation of Goodwill and shares. Auditing: Nature basic principles and objections, Techniques of Auditing: Examination of documents and vouchers, Physical Verification, Direct confirmation. Test checking and sampling. Planning and Audit: Audit Programme, Working papers and Audit process Internal control, Internal Check and Internal Audit and their effects of Audit Programme. Audit of Different business organisation. Audit of sole proprietory and partnership Firms, and Joint Stock companies.

Management and cost Audits. Emerging areas of Accounting; Basic elements of Human Resource Accounting, Social Accounting and Value-Added Accounting.

Part-II Business Organization, Management and Secretarial Practice: Different forms of Business Organizations: Their main features: Sole proprietorship and Hindu Undivided family business. Partnerships-Characteristics, Registration, Partnership Deed. Rights, duties and liabilities of partners; Admission, Retirement and Death of a partner; Dissolution of a Partnership Firm. Joint Stock Company: Characteristics and Types, Formation and incorporation of Companies: Types of Securities and methods of their issue.

Doctrine of Indoor Management, Constructive Notice and Ultra Virus. Cooperatives, Public Enterprises their forms of organisation. Business Combinations: Types and importance. Monopolies and Restrictive trade Practice. Modernisation and Rationalisation of business and industrial organisation. Social Responsibility of business in a liberalised economy. Foreign Trade: Import and Export Trade. Procedure and Financing of Import & Export trade Export Promotion, Techniques and incentives, Exam Bank, Insurance: Principles and Practices of Life, Fire, Marino and General Insurance.

Insurance business in global scenario. Management: Concept, Scope and Functions, planking-objectives and strategies. Organising: Organisation Structure. Formal and Informal Organisations, Levels of Authority, Line and Staff organisations. Centralisation, Decentralisation and Delegation of Authority. Staff-selection. Placement and Training. Wage and Salary Administration. Job specification and Job Evaluation, Directing: Principles and strategies. Leadership: Communication and Motivation, Coordination; Concept and methods. Control: Principles and practices; Selling Performance standards & evaluation, corrective actions. Span of Control.

Management by Objectives, Management by Exception, Management of change and crisis management. Office Management: Principles and scope, systems and Routines, Handling and Maintenance of Office Records. Modern aids to office Management-Office equipments and machines. Automation and computerisation. Rationalisation of office service Company Secretary: Qualifications, appointment, role and functions; Rights, Duties and Liabilities of a company secretary; Drafting of Agenda and Minutes.

UPPSC Preliminary Exam 2010 Syllabus for Commerce