Combined State / Upper Subordinate Services Examination 2007
3. Commerce : Part-1 -Accounting
Nature, Scope and objectives, uses of Accounting: as in information system; as an aid to Management and other users of accounting information. Principles of Accounting ; Accounting Concepts, conventions and Equations. Capital and Revenue receipts and expenditures. Depreciation Accounting. International and Indian Accounting Standards. Preparation of Final Accounts of Sole Proprietorships. Partnership Accounting : Problems relating to Admission, Retirement and death of a Partner. Dissolution of a firm including piecemeal distribution among partners. Company Accounts : Issue of shares and Debentures; Redemption and conversion of Debentures ; Treatment of profits prior to Incorporation ; Capitalisation of Profits and Issue of Bonus Shares. Statutory provisions regarding preparation of Final account of Companies. Accounting of Non-Trading Organisations-Receipt & Payment Account, Income and Expenditure account Preparation of accounts from incomplete records.
Analysis and Interpretation of Financial Statements, Methods-Cash flow statements, Statement of Sources and Uses of Funds and Statement of Changes in working capital. Ratio Analysis: Ratios relating to short-term liquidity, long-term solvency and profitability. Ratios relating to measurement of overall performance of an enterprise. Valuation of Goodwill and shares. Auditing : Nature, basic principles and objections. Techniques of Auditing: Examination of documents and vouchers, Physical Verification, Direct confirmation. Test checking and sampling. Planning an Audit: Audit Programme, Working papers and Audit process-Internal control, Internal Check and Internal Audit and their effects on Audit Programme. Audit of Different business organisations: Audit of sole proprietary and partnership Firms, and Joint Stock companies. Management and Cost Audits. Emerging areas of Accounting : Basic elements of Human Resource Accounting, Social Accounting and Value-Added Accounting.
Part - II
Business Organisation, Management And Secretarial Practice: Different forms of Business Organisations: Their main features. Sole proprietorship and Hindu Undivided family business. Partnerships-Characteristics, Registration, Partnership Deed ; Rights, duties and liabilities of partners ; Admission, Retirement and Death of a Partner; Dissolution of a Partnership Firm. Joint Stock Company: Characteristics and Types; Formation and Incorporation of Companies; Types of Securities and methods of their issue. Doctrine of Indoor Management, constructive Notice and Ultra Vires. Cooperatives, Public Enterprises - their forms of organisation. Business Combinations : Types and importance. Monopolies and Restrictive trade Practices. Modernisation and Rationalisation of business and Industrial organisation. Social Responsibility of business in a liberalised economy. Foreign Trade: Import and Export Trade, Procedure and Financing of Import & Export trade. Export-Promotion.
Techniques and incentives, Exim Bank. Insurance : Principles and Practices of Life, Fire, Marine and General Insurance. Insurance business in global scenario. Management: Concept, Scope and Functions. Planning-objectives and strategies. Organising: Organisation Structure, Formal and Informal Organisation, Levels of Authority, Line and Staff organisations. Centralisation, Decentralisation and Delegation of Authority. Staffing-Selection. Placement and Training, Wage and Salary Administration. Job specification and Job Evaluation. Directing: Principles and strategies. Leadership: Communication and Motivation. Coordination : Concept and methods. Control: Principles and Practices; Selling Performance standards & evaluation, corrective actions. Span of Control. Management by Objectives, Management by Exception, Management of change and crisis management. Office Management: Principles and scope, systems and Routines, Handling and Maintenance of office Records, Modern aids to office Management -Office equipments and machines. Automation and computerisation. Rationalisation of office services. Company Secretary : Qualifications, appointment, role and functions ; Rights, Duties and Liabilities of a company secretary ; Drafting of Agenda and Minutes.
4. Chemistry
1. Inorganic Chemistry:
(A) (1) Atomic Structure: Elementary particles, Bohr's and Sommerfeld models of the atom, Wave-particle duality De-Broglie equation, Heisenberg uncertainty principle, elementary ideas of Schrodinger wave equation, atomic number, electronic configuration of elements, Pauli's exclusion principle, Hund's rule of maximum spin multiplicity, aufbau principle, Long form of periodic classification of elements.
(2) Nuclear Chemistry : Natural and artificial radio-activity, half-life period, nuclear reactions, fission and fussion reactions, uses of radioactive isotopes.
(B) Periodic Properties of the Elements: Atomic, covalent, Vander Wall and ionic radii, ionization potential, electron affinity and electronegativity.
(C) Salient features of s,p,d and f-block elements.
(D) Chemical Bonding : Ionic, covalent (polar and non-polar), coordinate bonds, s-and p-Hydrogen bonding, concept of hybridization of atomic orbitals (sp, sp2. sp3', sp3d, sp3d2and sp3d3>- Prediction of shapes of simple inorganic molecules on the basis of VSEPR theory, Elementary ideas of molecular orbital theory-
(E) General principles of extraction and purification of metals.
(F) Structure and Bonding of : Diborane, boric acid, anhydrous aluminium chloride, nickel carbonyl and Xenon fluorides.
(G) Redox Reactions : Oxidation states, oxidation number, Equivalent weights of oxidising and reducing agents, balancing of redox reactions.
(H) Coordination Chemistry : Double salts and coordination compounds, Werner's theory, Effective atomic number (EAN), Electronic configuration of complexes, IUPAC system of nomenclature.
1. Environmental Pollution : Pollutants and their influence on environment.
2. Organic Chemistry :
A. Bonding in Carbon Compounds: sp, sp2 & sp3 hybridization, s-and p-bonds, inductive and electromeric effects, hyperconjugation, reasonance.B. Reaction Mechanism : Homolytic and uerolyticthe cleavage of bonds (free radicals carbonium ion and carbon ion). Addition and substitution reactions (E1, E2, SN1, and SN2, reactions).C. Hydrocarbons : Studies of alkanes, alkenes, and alkynes.D. Preparation and Properties of the Following Allphatic Compounds: Halides,alcohols, ethers, aldehydes, ketones, acids, esters, amines, amides and hydroxyacids (lactic citric, maleic and fumeric acids).E. Carbohydrates: Classification and general reactions. Structure of glucose, fructose and sucrose.F. Organometallic Compounds : Grignard reagents and their synthetic applications.G.Stereochemistry: Optical and geometrical isomerism, concept of conformation, Environmental pollution and control, plants as indicator of pollution.H. Benzene and its Simple Derivations : Benzene, toluene, xylene, phenols, halides, nitro and amino compounds.Benzoic, salicylic, cinnamic, mandelic and sulphonic acids. Aromatic aldehydes and ketones. Diazo and hydrazo compounds. Naphthalene, pyridine and quinoline. I. Elementary idea of the chemistry of oils, tats, proteins, vitamins and their roles in nutrition and industry.J. Basic principles involving spectral techniques (UV, visible, i.r.).
3. Physical Chemistry:
A. Gaseous State: Kinetic theory of gases and gas laws, Maxwell’s law of distribution of velocities, vander Waals equation. Critical behaviour of gases, law of corresponding states, heat capacities of gases. B. Physical Properties and Molecular Constitution : Molar volume, parachor, molar refraction, molar polarisation and dipole moment. C. Liquid state : Properties of liquids, viscosity, surface tension and vapour pressure. D. Solutions: Raoult’s law, lowering of vapour pressure, depression of freezing point, elevation of boiling point, osmotic pressure. Determination of molecular weight of solutes. Association and dissociation of solutes.
E. Thermodynamics: The first law of thermodynamics, isothermal and adiabatic expansions, Joule-Thomson effect, enthalpy, heat capacities. Enthalpies of reaction, formation, combustion and solution. Bond energies, Kirchoff’s equation. Second law of thermodynamics, entropy, free energy. Criteria of spontaneity and chemical equilibrium. F. Chemical Equilibria: Law of mass action and its application to homogeneous and heterogeneous equilibria. Le-chatelier principle and its application to chemical equilibria. G. Chemical Kinetics : Molecularity and order of reaction, First order and second order reactions. Determination of order of a reaction. Effect of temperature on reaction rate, energy of activation. Collision theory of reaction rates, theory of activated complex.
H. Electrochemistry : Faraday’s laws of electrolysis, conductivity of an electrolyte, equivalent conductivity and its variation with dilution. Transport number, solubility of sparingly soluble salts. I. Ionic Equilibria: Electrolytic dissociation, Ionic product of water. Ostwald dilution law, theory of strong electrolytes. solubility product Acids & Bases (Bronsted concept and Lewis concept), acids and bases, hydrolysis of salts, hydrogen ion concentration, pH, buffer solutions, theory of indicators. J. Reversible Cells: Standards hydrogen and colomel electrodes. Electrodes and redox potentials. Concentration cells. K. Phase Rule : Explanation of terms involved. Application to one and two component systems. Distribution law. L. Colloids : General nature of colloidal solutions and their classification. General methods of preparation and properties of colloids. Coagulation, protective action and gold number. Adsorption. physiosorption and chemisorption, Freundlisch and Langmuir isotherms. M. Catalysis : Homogenous and heterogeneous catalysis. Catalytic promoters and poisoning. N. Problems : Simple numerical and conceptual problems based on the full syllabus.
Public Service Commission Uttarpradesh - Upper Subordinate Services Examination 2007
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