Note :-

1. All questions carry equal marks.
2. There will be Negative Marking.
3. Medium of Competitive Exam: Bilingual in English & Hindi.

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Syllabus : Accountancy and Business Statistics-I

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

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2. Corporate Accounting
   1. Introduction to Company Accounts.
   2. Kinds of Companies.
   3. Formation of Companies.
   4. Share Capital, Issue of Shares.
   5. Under Subscription and Over Subscription.
   6. Issue of shares at premium and discount.
   7. Buy-back of shares and Treasury stock.
   8. Accounting treatment and Ledger Preparation.
   9. Issue of Bonus and Right shares.
   10. Consolidation and split of shares.
   11. Redemption of Preference shares and 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 Banking and Insurance Companies.
   15. Valuation of Goodwill.
   16. Valuation of shares.
   17. Amalgamation of Companies.
   18. Internal and External Reconstruction of companies (including scheme of Reconstruction)
   19. Accounts of Holding and subsidiary companies Liquidation of a Company.
   20. Double Account system (Accounting for public utilities companies Problems of merger and acquisition.
   21. Accounting for agricultural forms.
   22. Government Accounting.
   23. corporate social Accounting Accounts of Solicitors.
   24. Accounts of Hospitals.
   25. Forensic Accounting.
   26. Accounting for tour and travel agencies.
   27. Basic financial and Accounting System for MFIS.

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3. Cost Accounting
   1. Concept of Cost and Cost Control.
   2. Cost Accounting methods (Job costing, Batch costing, Contract costing or Terminal costing, process costing including inter process profit, Single output or unit costing, Operating costing Operation costing, Multiple or composite costing, 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 Material, Labour, Overhead and 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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4. Management Accounting
   1. Objectives and Scope of Management Accounting.
   2. Ratio Analysis.
   3. Preparation of Fund Flow Statement and Cash Flow Statement.
   4. Capital Structure- 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 - ROI, MVA, EVA and 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.