23/12/2014 CSE Commerce and Accountancy Syllabus ­ 2015­2016 | UPSCsyllabus.

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CSE Commerce and Accountancy Syllabus User Name
Paper ‐ I: Accounting and Finance
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Accounting, Taxation & Auditing

1. Financial Accounting: Remember Me

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Accounting as a Financial Information Sys‐tem; Impact of Behavioural Sciences. Ac‐counting Standards e.g.,
Accounting for Depreciation, Inventories, Research and Development Costs, Long‐term Construction
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Contracts, Revenue Recognition, Fixed Assets, Contingencies, Foreign Exchange Transactions, Investments
and Government Grants, Cash Flow Statement, Earnings Per Share. Accounting for Share Capital Forgot your username?
Transactions including Bonus Shares, Right Shares, Employees Stock Option and Buy‐ Back Create an account
of Securities. Preparation and Presentation of Company Final Accounts. Amalgamation, Absorption and
Reconstruction of Companies.

2. Cost Accounting: UPSC EXAMS

Nature and Functions of Cost Accounting. Installation of Cost Accounting System. Cost Concepts related to CSAT 2015
Income Measurement, Profit Planning, Cost Control and Decision Making. Methods of Costing: Job Costing,
Process Costing, Activity Based Costing. Volume – cost – Profit Relationship as a tool of Profit SCRA 2015
Planning. Incremental Analysis/ Differential Costing as a Tool of Pricing Decisions, Product Decisions, Make
or Buy Decisions, Shut‐Down Decisions etc. Techniques of Cost Control and Cost Reduction: Budgeting as a CDS 2015
Tool of Planning and Control. Standard Costing and Variance Analysis. Responsibility Accounting and
IPS LCE 2014
Divisional Performance Measurement.
NDA / NA 2015
3. Taxation:
IES / ESE 2015
Income Tax: Definitions; Basis of Charge; Incomes which do not form Part of Total Income. Simple problems
of Computation of Income ﴾of Individuals only﴿ under Various Heads, i.e., Salaries, Income from House CMS 2015
Property, Profits and Gains from Business or Profession, Capital Gains, Income from other sources, Income of
other Persons included in Assessee’s Total Income. Set ‐ Off and Carry Forward of Loss. Deductions from IFS 2014
Gross Total Income. Salient Features/Provisions Related to VAT and Services Tax.
GSE / GE 2015
4. Auditing:
CAPF ﴾AC﴿ 2015
Company Audit: Audit related to Divisible Profits, Dividends, Special investigations, Tax audit. Audit of
IES 2015
Banking, Insurance, Non‐Profit Organizations and Charitable Societies/Trusts/Organizations.

ISS 2015
Financial Management, Financial Institutions and Markets
SO 2014
1. Financial Management:

Finance Function: Nature, Scope and Ob‐jectives of Financial Management: Risk and Return
Relationship. Tools of Financial Analysis: Ratio Analysis, Funds‐Flow and Cash‐Flow Statement. Capital UPDATES
Budgeting Decisions: Process, Procedures and Appraisal Methods. Risk and Uncertainty Analysis and
Methods. Cost of capital: Concept, Computation of Specific Costs and Weighted Average Cost of Capital.
CAPM as a Tool of Determining Cost of Equity Capital. Financing Decisions: Theories of Capital Structure ‐ UPSC CMS ﴾Combined
Net Income ﴾NI﴿ Approach, Net Operating Income ﴾NOI﴿ Approach, MM Approach and Traditional Approach. Medical Services﴿ Cutoff
De‐signing of Capital structure: Types of Lever‐ages ﴾Operating, Financial and Combined﴿, EBIT‐ EPS
UPSC NDA/NA Exam
Analysis, and other Factors. Dividend Decisions and Valuation of Firm: Walter’s Model, MM Thesis,
Cutoff ﴾National Defence
Gordan’s Model Lintner’s Model. Factors Affecting Dividend Policy. Working Capital Management: Planning
Academy﴿
of Working Capital. Determinants of Working Capital. Components of Working Capital ‐Cash, Inventory and
Receivables. Corporate Restructuring with focus on Mergers and Acquisitions ﴾Financial aspects only﴿ UPSC IFoS 2014 General
English Questions
2. Financial Markets and Institutions:
UPSC IFoS 2014 General
Knowledge Questions

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23/12/2014 CSE Commerce and Accountancy Syllabus ­ 2015­2016 | UPSCsyllabus.in
Indian Financial System: An Overview

Money Markets: Participants, Structure and Instruments. Commercial Banks. Reforms in Banking sector.
Monetary and Credit Policy of RBI. RBI as a Regulator.

Capital Market: Primary and Secondary Market. Financial Market Instruments and Innovative Debt
Instruments; SEBI as a Regulator.

Financial Services: Mutual Funds, Venture Capital, Credit Rating Agencies, Insurance and IRDA.

Paper – II

Organisation Theory and Behaviour, Human Resource Management and Industrial Relations Organisation
Theory and Behaviour

1. Organisation Theory:

Nature and Concept of Organisation; Ex‐ternal Environment of Organizations ‐Technological, Social,

Political, Economical and Legal; Organizational Goals ‐ Primary and Secondary goals, Single and Multiple
Goals; Management by Objectives.

Evolution of Organisation Theory: Classical, Neo‐classical and Systems Approach. Modern Concepts of
Organisation Theory: Organisational Design, Organisational Structure and Organisational
Culture. Organisational Design–Basic Challenges; Differentiation and Integration Process; Centralization and
Decentralization Process; Standardization / Formalization and Mutual Adjustment. Coordinating Formal and
Informal Organizations. Mechanistic and Organic Structures. Designing Organizational structures–Authority
and Control; Line and Staff Functions, Specialization and Coordination. Types of Organization Structure –
Functional. Matrix Structure, Project Structure. Nature and Basis of Power , Sources of Power, Power
Structure and Politics. Im‐pact of Information Technology on Organizational Design and Structure.
Managing Organizational Culture.

2. Organisation Behaviour:

Meaning and Concept; Individual in organizations: Personality, Theories, and Determinants; Perception ‐
Meaning and Process. Motivation: Concepts, Theories and Applications. Leadership‐Theories and
Styles. Quality of Work Life ﴾QWL﴿: Meaning and its impact on Performance, Ways of its En‐hancement.
Quality Circles ﴾QC﴿ – Mean‐ing and their Importance. Management of Conflicts in Organizations.
Transactional Analysis, Organizational Effectiveness, Management of Change.

Human Resources Management and Industrial Relations

1. Human Resources Management ﴾HRM﴿:

Meaning, Nature and Scope of HRM, Human Resource Planning, Job Analysis, Job Description, Job
Specification, Recruitment Process, Selection Process, Orientation and Placement, Training and Development
Process, Performance Appraisal and 360° Feed Back, Salary and Wage Administration, Job Evaluation,
Employee Welfare, Promotions, Transfers and Separations.

2. Industrial Relations ﴾IR﴿:

Meaning, Nature, Importance and Scope of IR, Formation of Trade Unions, Trade Union Legislation, Trade
Union Movement in India. Recognition of Trade Unions, Problems of Trade Unions in India. Impact
of Liberalization on Trade Union Movement. Nature of Industrial Disputes : Strikes and Lockouts , Causes of
Disputes, Prevention and Settlement of Disputes. Worker’s Participation in Management: Philosophy,
Rationale, Present Day Status and Future Prospects. Adjudication and Collective Bargaining. Industrial
Relations in Public Enterprises, Absenteeism and Labour Turnover in Indian Industries and their Causes and
Remedies. ILO and its Functions.

COMMENTS

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23/12/2014 CSE Commerce and Accountancy Syllabus ­ 2015­2016 | UPSCsyllabus.in

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#13 uma sankar 2014‐10‐24 17:39

sugest me which book is good to reference for commerce optional in civils for both the papers
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#12 kumar swamy.B 2014‐07‐31 13:15

i am complited Mcom i intarest for IAS exam how to study and which book bettar plz sugest me.
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#11 ashish charanpahari 2014‐07‐05 11:22

i m ca student may i choose accountancy paper in upsc exam as a optional..???????
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#10 Ali mohammed 2014‐02‐11 12:25

i have 2 write the exam of upsc but i dont no about procedure.my i ve bachlo
r of arts
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#9 amit banarase 2013‐10‐23 20:55

i am doing study of commerce but my aim is ias officer so suggest me i choose optional of
accountancy
Quote

#8 SUJEET GOSWAMI GAYA 2013‐08‐19 21:45

well
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#7 ANUPMA KUMARI 2013‐08‐07 13:08

I am a student of b.com ﴾I﴿ & i want to prepare for upsc exams and my background is also I.COM, so i
should take which subject..plz sugggest me
Quote

#6 jayshree birla 2013‐07‐03 17:54

i want to prepare for upsc exams and my background is commerce so i should take which subject..plz
sugggest me
Quote

#5 pk saroj 2013‐07‐03 11:01

can i apply cse comm and accountacy exam i completed tybcon fron mumbai univercity
Quote

#4 jagadees 2013‐05‐30 23:29

In this only theary paper Ya. No sums Ya.pls mail me

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