Indian Civil Service Exams (CSE) Syllabus - UPSC Exams

Part I - Accounting and Auditing:

Accounting:

• Nature, Scope and Objectives of Accounting-Accounting as an Information System-Users of Accounting Information.
• Generally Accepted Principles of Accounting-The Accounting Equation-Accrual Concept-Other concepts and conventions, Distinction between capital and revenue expenditure. Accounting Standards and their application-Accounting standards relating to fixed assets, depreciation, inventory, recognition of revenue.
• Final Accounts of Sole Proprietors, Partnership Firms and Limited Companies-Statutory Provisions -Reserves, Provisions and Funds.
• Final Accounts of not-for profit organisation.
• Accounting problems related to admission and retirement of a partner and dissolution of a firm.
• Accounting for Shares and Debentures Accounting Treatment of Convertible debentures.
• Analysis and Interpretation of Financial Statements Ratio analysis and interpretation. Ratios relation to short term liquidity, long term solvency and profitability-Importance of the rate of return on investment (ROI) in evaluating the overall performance of a business entity-Cash-flow Statement and Statement of Source and Application of Funds-Societal obligations of Accounting.

Auditing:

• Nature, objectives and basic principles of auditing.
• Techniques of Auditing-physical verification, examination of documents and vouching, direct confirmation, analytical review.
• Planning an audit, audit programmes, working papers, audit process.
• Evaluation of internal controls.
• Test checking and sampling.
• Broad outlines of company audit.
• Audit of non-corporate enterprises.
• Internal and management audit.

Part II - Business Organisation:

• Distinctive features of different forms of business organisation.
• Sole Proprietor
• Partnerships-characteristics, Registration, Partnership deed, Rights and duties, Retirement, Dissolution.
• Joint Stock Company-Concept, characteristics, types.
• Cooperative and State ownership forms of organizations.
• Types of securities and methods of their issue.
• Economic functions of the capital market, stock exchanges, Mutual Funds. Control and regulation of capital market.
• Business combinations; control of Monopolies. Problems of modernization of industrial enterprises. Social Responsibility of business.
• Foreign Trade-Procedure and financing of import and export trade. Incentives for export promotion. Financing of foreign trade.
• Insurance-Principles and practice of Life, Fire, Marine and General Insurance.
• Management
• Management functions-Planning-strategies, Organising-levels of authority Staffing, Line function and staff function, Leadership, Communication, Motivation, Directing-Principles, Strategies.
• Coordination-Concept, types, methods.
• Control-principles, performance standards, corrective action. Salary and wage administration-Job evaluation.
• Organisation Structure-Centralization and decentralization-Delegation of authority-span of control-Management by Objectives and Management by Exception.
• Management of change; Crisis Management.
• Office Management-scope and principles; systems and routines; handling of records- modern aids to Office management; office equipment and machines; Automation and Personal computers.
• Impact of Organisation and Methods (O & M)
• Company Law
• Joint stock companies-incorporation; documents and formalities-Doctrine of indoor management and constructive notice.
• Duties and powers of the board of directors of a company.
• Accounts and audit of companies.
• Company Secretary-role and functions-qualifications for appointment.

Indian Civil Service Exams (CSE) Syllabus - UPSC Exams