PSC Chhattisgarh Prelims - Commerce Syllabus

Updated on: Apr 2, 2013
The syllabus of Commerce of PSC Chhattisgarh Preliminary Exam is given in this section.

Part - I

Accounting equation -concepts and Conventions . Generally accepted accounting principles, Capital and revenue expenditures and receipts-preparation of financial statements-Profits and Loss Account and Balance Sheet Partnership accounts including dissolution and peacemeal distribution among the partners-Accounts of non-Profit Organisation. Preparation of accounts from incomplete records. Company Accounts -Issue and redemption of shares and debentures-Capitalisation of Profits and issue of bonus Shares-Accounting for depreciation including accelerated methods of providing depreciation Inventory valuation and control.

Costs Accounts - Nature and Objective of Costing : Element of cost, Ascertainment of Cost through Cost Sheet and Tenders Cost volume-profit analysis and its application to business situations.

Nature and objects of auditing-Balance Sheet and continuous, audit-Statutory audit and operational audits. Author's Working papers -Internal.control and internal audit-Audit of proprietory and partnership firms -Broad outlines of the company audit.


Organisation, Finance and management
Distinctive features of different forms of business organisations. Formalities and documents in floating a joint stock Company. Doctrine of indoor management and principle of constructive notice.

Business Finance -
Sources of finance w.r.t. India; Types of Company securities and methods of their issue Role & functions of stock exchanges : A critical review of institutional financing system in India Principles practices of Insurance : Life , Fire and Marine and general .

Management functions :- Planning, Organising, Staffing . Directing, Co-ordination and Control.

Patterns of Organisation - Centralisation and decentralisation . Delegation of authority span of control Management by Objective (M.B.O.) and Management by Exception.

Office Management- Scope and Principles - System and routings -Handling of records-Office equipment and machines.

Company Secretary
- functions and responsibilities, Appointment, qualifications, disqualifications, rights , duties position of a company secretary. Drafting of meeting notice agenda and minutes.
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