CGPSC Mains Exam Commerce Syllabus

Updated on: Apr 1, 2013
Syllabus of Commerce PSC Chhattisgarh Mains is presented in this section.


Accounting and Business Finance

1. Advanced Problems of Company Accounts - Amalgamation, Absorption and Reconstruction of company, Liquidation of company; Accounts of Holding companies, Valuation of Goodwill and Shares, Accounting and Business finane Utility concerns; General Insurance companies and Banking companies.

2. Natural and Functions of Cost Accounting - Cost classification -Techniques of Segregating semi variable costs into fixed and variable components, Bases of Charging over -heads and their inherent fallacy; Treatment and control of Materials and labour in cost accounting . Job Costing; Simple problems of Process Cost Accounting Reconciliation of Cost and Financial Records; Marginal Costing , Cost-volume -profit relationship, algebraic formula and graphical representation. Principles of budgetary control, Flexible budgets.

3. Important Provisions of Income Tax Act. 1961-Definitions Agricultural income, assesses, Gross Total Income ,Total Income, previous year Dividend; Residence of Assesses and incidence of tax according to residence. Deductions from Gross Total Income, Simple problems of computation of taxable income of individual assesses.

4. Significance and natural of audit function - Programming of audit work valuation and verification of assets, fixed, wasting and current assets, verification of Liabilities.
Audit of limited companies-Appointment , Status, powers duties and liabilities of company auditors; audit of share capital and transfer of shares, Audit Report; special points in the audit of banking and insurance companies. Audit of computerized accounts and use of computers in the audit of accounts.

 5. Concept and scope of Financial Management-Financial goals of firms; Capital Budgeting -Traditional Vs. Discounted cash flow techniques; Designing an optional capital structure, Concept of Cost of capital; Sources of short-term, Medium term and long term funds, Role of convertible debentures and public bonds, Determinations of optimum dividend policy; Types of dividends Structure of working capital - gross, net and operating cycle concepts of working capital Consideration of tax policies in relation of financial planning and management.

6. Financial Institutions- Organisation and deficiencies of Indian Money Market -Its major constituents and Rural Banking in India-An assessment of the monetary and credit policies of The Reserve Bank of India constituents of the Indian Capital Market -Functions and working of All India. Term Financial Institutions (IDBI, IFCI , ICICI and IRCI) Investment policies of the Life Insurance Corporation of India and the Unit Trust of India.


Commerce and Accountancy (Business Administration)

1. Conceptual foundations of Management - Modern Concept of management, terminological conflict, Management as a profession, Development of management, science-Scientific Management , Functional Approach and Behavioural Approach to Management, Functions and Functional Areas of Management; Principles of Management; Social Responsibilities of Management.

2. Organisation Theory and Behaviour - Concept and nature of organisation; organisation goals- Primary and secondary goals, single and multiple goals; Formal organisaion - Line, Functional , Line and Staff, Merit and demerit , Informal . Organisation, their functions and limitations. organisational change-Resistance to change Management as a Change Agent; Organisational development and effectiveness.

3. Personnel Management and Industrial Relations- Concept and nature of personnel function; Recruitment and selection induction and training systems, Methods of wage payment including incentive plans; The problem of motivation , Monetary and non-Monetary incentive; Communication ; Leadership styles.

Nature and Scope of Industrial Relations-Trade unionism with reference to India. Collective Bargaining; Worker's participation in management. industrial disputes and its settlement.

4. Marketing and Sales Management -Concept and modern philosophy of marketing management; Difference between marketing selling and distribution. functions and process of marketing, Marketing mix and Marketing Research Issues in Sales Management; Management of Sales Force Methods of Sales Promotion; Advertising and Large scale retailing.

5. Provisions of Negotiable instrument Act, 1881-Crossing and Endorsement with special reference to statutory protection to the paying and collecting bankers; salient provisions of the Banking Regulation Act, 1949 with reference to supervision and regulation of banks.

6. Legislative provisions regarding labour welfare, social security, minimum wages and payment of wages.

7. Essentials of a valid contract.
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