Note :-

1. Duration of Paper: 3 Hours
2. All Questions carry equal marks.
3. Medium of Competitive Exam: Bilingual in English & Hindi
4. There will be Negative Marking.
5. Objective type paper .

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Syllabus : Accountancy and Business Statistics-I

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A- Financial Accounting

1. Introduction
   1. Meaning of Book-Keeping
   2. Accounting
   3. Accountancy
   4. Distinction between Book-Keeping and Accounting
   5. Accounting Process
   6. Objectives of Accounting
   7. Various users of Accounting information
   8. Limitations of Accounting
2. Accounting Terminologies
3. Accounting Concepts
4. Principles and Conventions
5. Accounting Standards
   1. Indian Accounting Standards
   2. International Financial Reporting Standards (IFRS)
6. Recording of Transactions
   1. Secondary Books
7. Trial Balance and Rectification of Errors
8. Final Accounts with adjustment entries
9. Closing entries
10. Financial Statements
11. Bank Reconciliation Statement
12. Bills of Exchange
13. Partnership Accounts
    1. Admission of a Partner
    2. Retirement of a Partner
    3. Death of a Partner
    4. Piecemeal Distribution of Cash
    5. Amalgamation of firms
14. Depreciation Accounting
15. Price Level Changes Accounting
16. Hire Purchase and Instalment Payment Methods
17. Voyage Accounts
18. Accounting from Incomplete Records
19. Accounting Methods for Non-Profit making organisations

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B - Corporate Accounting

1. Introduction to Company Accounts
2. Kinds of Companies
3. Formation of Companies
4. Share Capital
5. Issue of Shares
   1. Under Subscription
   2. Over Subscription
   3. Issue of shares at premium and discount
6. Buy-back of shares and Treasury stock
7. Accounting treatment and Ledger Preparation
8. Issue of Bonus and Right shares
9. Consolidation and split of shares
10. Redemption of Preference shares
11. Issue and Redemption of debentures
12. Preparation of final accounts with calculation of Managerial Remuneration
13. Disposal of Company profits and Distribution of Dividend
14. Accounts of
    1. Banking Companies
    2. Insurance Companies
15. Valuation of
    1. Goodwill
    2. Shares
16. Amalgamation of Companies
17. Internal and External Reconstruction of companies
    1. including scheme of Reconstruction
18. Accounts of Holding and subsidiary companies
19. Liquidation of a Company
20. Double Account system
    1. Accounting for public utilities companies Problems of merger and acquisition
21. Accounting for
    1. agricultural forms
    2. Government Accounting
    3. corporate social Accounting
    4. Accounts of Solicitors
    5. Accounts of Hospitals
    6. Forensic Accounting
    7. tour and travel agencies
    8. Basic financial and Accounting System for MFIS

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C- Cost Accounting

1. Concept of Cost and Cost Control
2. Cost Accounting methods
   1. Job costing
   2. Batch costing
   3. Contract costing or Terminal costing
   4. process costing including inter process profit
   5. Single output or unit costing
   6. Operating costing
   7. Operation costing
   8. Multiple or composite costing
   9. Departmental costing and uniform costing
3. Non-Integrated and Integrated cost Accounting system
4. Marginal Costing and Break-Even Analysis
5. Decisions based on Marginal Costing techniques
6. Budgetary Control and Preparation of various types of Budgets
7. Standard Costing and Ascertainment of
   1. Material Variances
   2. Labour Variances
   3. Overhead Variances
   4. Sales Variances
8. Activity Based Costing
9. Transfer Pricing
10. Life Cycle Costing
11. Strategic Cost and Performance Evaluation
12. Mechanic Accounting and E.D.P
13. Productivity Accounting and Implication of Computers for Cost Control and Cost reduction
14. Programmes and Planning
15. Employee's Participation in cost reduction programmes

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D - Management Accounting

1. Objectives and Scope of Management Accounting
2. Ratio Analysis
3. Preparation of
   1. Fund Flow Statement
   2. Cash Flow Statement
4. Capital Structure
   1. Theories and Decisions
5. Cost of Capital
6. Working Capital Management
7. Capital Budgeting and Expenditure Decisions
8. Dividend Decisions
9. Balance Score Card
10. Measurement and Performance
    1. ROI
    2. MVA
    3. EVA
    4. Risk Analysis
11. Value added Accounting
12. Human Resource Accounting
13. Responsibility Accounting
14. Operating and Financial leverages
15. Trading on Equity
16. Lease Financing
17. Inventory management