Accountant & Inspector Legal Metrology Exam Syllabus ukpsc.gov.in : Uttarakhand Public Service Commission

Organisation : Uttarakhand Public Service Commission
Announcement : Syllabus
Designation : Accountant / ARO & Inspector Legal Metrology

Download Syllabus : http://www.syllabus.gen.in/uploads/577-UKPSC-acc.pdf
Home Page : http://www.ukpsc.gov.in/pages/display/83-syllabus

Accountant / ARO & Inspector Legal Metrology Exam Syllabus :

Commerce :
Part-I Accounting : (35 Marks)

Related : TNPSC Combined Civil Service-I Exam Syllabus : www.syllabus.gen.in/563.html

Nature, Scope and Objectives, uses of Accounting : as an 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 Accounting : Issue of shares and Debentures; Redemption and conversion of Debentures; Treatment of Profits prior to Incorporation; Capitalisation of Profits and Issue of Bonus Shares, Statutory provisions regarding preparation of Final Accounts of Companies.

Accounting of Non-Trading Organisation : Receipt & Payment Account, Income and Expenditure Account. Preparation of accounts from incomplete records. Valuation of Goodwill and shares.

Auditing :
Auditing : Nature, Basic principles and objectives.
Techniques of Auditing : Examination of documents and vouchers, Physical verification, Direct confirmation, Test checking and sampling.

Planning an Audit : Audit Programme, working papers and Audit Process-Internal Control, Internal Check and Internal Audit and their effects on Audit Programme. Audit of different business organizations: Audit of sole proprietary and Partnership Firms and Joint Stock Companies.

Part-II Business Organization, Management and Secretarial Practices : (35 Marks)
Different forms of Business Organisations : Their main features. Sole Proprietorship and Joint Hindu 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. Doctrines of Indoor Management, Constructive notice and Ultra vires. Cooperative, Public Enterprises- their forms of organistion.

Business combination : Types and importance. Monopolies and Restrictive Trade Practices. Modernisation and Restrictive Trade Practices. Modernisation and Rationalisation of Business and industrial organisation. Social Restrictive of Business in a liberalised economy.

Foreign Trade : The theory of comparative cost, Import and Export Trade, Procedure and Financing of Import and Export Trade. Export-Promotion: Techniques and Incentives, EXIM Bank.
Insurance : Principles and practices of Life, Fire, Marine and General Insurance. Insurance business in global scenario, Privitisation of insurance business in India.

Management : Concept, scope and functions.
Planning : Objectives and strategies.
Organising : Ogranisational structure, Formal and Informal Organisation Levels of Authority Line and Staff organizations, Centralisation, Decentralisation and Delegation of Authority.

Staffing : Selection, Placement and Training, Wage and Salary Administration, Job specification and job Evaluation.
Directing : Principles and stragtegies. Leadership, Communication and Motivation