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.
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.