dcsimg

OPSC Pre Exam Syllabus : Commerce & Accountancy

Updated on: Apr 18, 2013
Part-I (Accounting And Auditing)

Unit-I - Conceptual Analysis Nature, Scope And Objective Of Accounting - Accounting As AnInformation System, Users Of Accounting Information. GenerallyAccepted Principles Of Accounting – The Accounting Equation,Accrual Concept – Other Concepts And Conventions.

Unit-II - Capital And Revenue : Classification Of Receipts, Classification Of Payments,Classification Of Incomes, Classification Of Expenditure As Capital AndRevenue.

Unit-III - Accounting Standards : Accounting Standards Relating To Fixed Assets, AccountingStandards Relating To Depreciation, Accounting Standard Relating ToInventory And Relating To Recognition Of Revenue.

Unit-IV - Accounting For Finalisation Of Accounts :Final Accounts Of Sole Proprietors, Final Accounts Of Partnership Firms,Final Accounts Of Limited Companies (Statutory Provisions)

Unit-V - Provisions And Reserves : Nature & Types Of Reserves, Provisions And Funds.

Unit-VI - Accounting For Non-Profit Making Organizations : Accounting For Non-Profit Making Organizations Such As Clubs,Educational Institutions, Hospitals, Charitable Institutions.

Unit-VII- Accounting For Partnership Firms : Accounting Problems Relating To Admission And Retirement Of A PartnerAnd Dissolution Of Firms.

Unit-VII - Accounting For Shares And Debentures : Issues And Forfeiture Of Shares, Issue Of Debentures, Treatment OfConvertible Debentures. Redemption Of Debentures.

Unit-IX - Financial Statement Analysis.Ratio Analysis Relating To Liquidity, Solvency And Profitability,Importance Of Return On Investment (Roi) Ratio In EvaluatingThe Performance Of Business Entity.

Unit - X - Funds Analysis : Statement Of Sources And Application Of Funds And Cash FlowStatement.

Unit – XI - Auditing : Nature, Objective, Principles And Techniques, Planning An Audit,(AuditProgramme, Working Papers And Audit Process), Evaluation Of InternalControls, Internal And Management Audit.

Unit-XII - Cost Accounting :Cost Concepts And Classification, Elements Of Cost AndComputation Of Total Cost.

Part – II (Business Organization And Management)

Unit – I - Forms Of Organisation : Distinctive Features Of Different Forms Of Business Organizations, SoleProprietorship, Partnership – Characteristics, Registration, PartnershipDeed, Rights And Duties, Retirement, Dissolution.

Unit – II - Corporate And Other Forms Of Organisation : Joint Stock Company - Concept, Characteristics, Types Co-OperativeAnd State Ownership Forms Of Organization.

Unit – III - Securities : Types Of Securities (Equity Shares, Preference Shares,Debentures/Bonds) Methods Of Issue Of Equity Shares - Public Issue,Private Placement, Right Issue, Bonus Issue.

Unit – IV - Capital Market : Economic Functions Of The Capital Market (Stock Exchange),Concept And Functions Of Mutual Funds, Control And Regulation OfCapital Market (Sebi).

Unit – V - Business Combinations : Nature And Types Of Combinations, Reasons Of Combinations, Pools,Cartels, Trade Associations, Chambers Of Commerce. Problems OfModernization Of Industrial Enterprises, Social Responsibility Of Business.

Unit – VI - Foreign Trade : Procedure Of Import And Export, Financing Of Import AndExport,Incentives For Export Promotion.

Unit – VII - Insurance : Principles And Practice Of Life, Fire, Marine And GeneralInsurance.

Unit-VIII - Management Function : Planning – Strategies; Organising, Levels Of Authority, Staffing, Line AndStaff Function, Organization Structure - Centralization AndDecentralization, Delegation Of Authority, Span Of Control,Management By Objective (Mbo), Management By Exception(Mbe).Co-Ordination – Concepts, Types And Methods. Leadership.Communication. Motivation.Direction – Principles And Strategies.Control – Principles, Performance Standards, Corrective Action.

Unit – IX - Office Management And Management Of Change : Office Management – Scope And Principles, Systems And RoutinesHandling Of Records, Modern Aids To Office Management, OfficeEquipment And Machines Automation And Personal Computers, Impact OfOrganization And Methods (O & M). Crisis Management

Unit – X - Company Law : Joint Stock Companies - Incorporation, Documents AndFormalities, Doctrine Of Indoor Management And Constructive Notice.Duties And Powers Of The Board Of Directors Of A Company.

Unit – XI - Accounts And Audit : Law Relating To Accounts And Audit Of Companies.

Unit – XII - Company Secretary : Role, Functions, Qualifications And Appointment Of Company Secretary.
Subscribe to our newsletter