UPSC Mains Exam Syllabus of Accountancy and Commerce

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Paper – I:

Accounting and Finance

Nature and Functions of Cost Accounting.

Establishment of Cost Accounting System. Taken a toll Concepts identified with Income Measurement, Profit Planning, Cost Control and Decision Making.

Routines for Costing: Job Costing, Process Costing, Activity Based Costing. Volume – cost – Profit Relationship as an apparatus of Profit Planning.

Incremental Analysis/ Differential Costing as a Tool of Pricing Decisions, Product Decisions, Make or Buy Decisions, Shut-Down Decisions and so on.

Procedures of Cost Control and Cost Reduction: Budgeting as a Tool of Planning and Control. Standard Costing and Variance Analysis. Obligation Accounting and Divisional Performance Measurement.

Currency Markets: Participants, Structure and Instruments. Business Banks. Changes in Banking part. Fiscal and Credit Policy of RBI. RBI as a Regulator.

Pay Tax:

Definitions; Basis of Charge; Incomes which don’t structure Part of Total Income. Basic issues of Computation of Income (of Individuals just) under Various Heads, i.e., Salaries, Income from House Property,

Profits and Gains from Business or Profession,

Capital Gains

Income from different sources,

Income of different Persons included in Assessee’s Total Income.

Set – Off and Carry Forward of Loss. Findings from Gross Total Income.

Remarkable Features/Provisions Related to VAT and Services Tax.

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

Budgetary Management, Financial Institutions and Markets

Fund Function:

Nature, Scope and Ob-jectives of Financial Management: Risk and Return Relationship. Devices of Financial Analysis: Ratio Analysis, Funds-Flow and Cash-Flow Statement.

Capital Budgeting Decisions: Process,Procedures and Appraisal Methods.

Danger and Uncertainty Analysis and Methods.

Expense 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 – Net Income (NI) Approach,

Net Operating Income (NOI) Approach, MM Approach and Traditional Approach. De-marking of Capital structure: Types of Lever-ages (Operating, Financial and Combined), EBIT- EPS Analysis, and different Factors. Profit Decisions and Valuation of Firm: Walter’s Model, MM Thesis, Gordan’s Model Lintner’s Model. Elements Affecting Dividend Policy. Working Capital Management: Planning of Working Capital. Determinants of Working Capital. Parts of Working Capital -Cash, Inventory and Receivables. Corporate Restructuring with spotlight on Mergers and Acquisitions (Financial viewpoints just)

Organization Audit: Audit identified with Divisible Profits, Dividends, Special examinations, Tax review. Review of Banking, Insurance, Non-Profit Organizations and Charitable Societies/Trusts/Organizations.

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

Bookkeeping as a Financial Information Sys-tem; Impact of Behavioral Sciences. Air conditioning checking Standards e.g., Accounting for Depreciation, Inventories, Research and Development Costs, Long-term Construction Contracts, Revenue Recognition, Fixed Assets, Contingencies, Foreign Exchange Transactions, Investments and Government Grants, Cash Flow Statement, Earnings Per Share. Representing Share Capital Transactions including Bonus Shares, Right Shares, Employees Stock Option and Buy- Back of Securities. Readiness and Presentation of Company Final Accounts. Amalgamation, Absorption and Reconstruction of Companies.

1. Evaluating:

2. Assessment:

3. Monetary Markets and Institutions:

4. Expense Accounting:

5. Monetary Management:

6. Monetary Accounting:


Paper – II

Human Resources Management (HRM):

1. Association Theory:

2. Mechanical Relations (IR):

3. Association Behavior:

Advancement of Organization Theory: Classical, Neo-traditional and Systems Approach.

Cutting edge Concepts of Organization Theory: Organizational Design,

Organizational Structure and Organizational Culture.

Hierarchical Design–Basic Challenges;

Differentiation and Integration Process;

Centralization and Decentralization Process;

Standardization/ Formalization and Mutual Adjustment.

Facilitating Formal and Informal Organizations. Unthinking and Organic Structures.

Outlining Organizational structures–Authority and Control; Line and Staff Functions,

Specialization and Coordination. Sorts of Organization Structure –Functional. Network Structure, Project Structure.

Nature and Basis of Power ,

Sources of Power, Power Structure and Politics. Im-agreement of Information Technology on Organizational Design and Structure. Overseeing Organizational Culture.

Human Resources Management and Industrial Relations

Significance and Concept; Individual in associations: Personality, Theories, and Determinants; Perception – Meaning and Process. Inspiration: Concepts, Theories and Applications. Initiative Theories and Styles. Nature of Work Life (QWL): Meaning and its effect on Performance, Ways of its En-hancement. Quality Circles (QC) – Mean-ing and their Importance. Administration of Conflicts in Organizations. Value-based Analysis, Organizational Effectiveness, Management of Change.

Significance, 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.



Importance and Scope of IR,

Formation of Trade Unions,

Trade Union Legislation,

Trade Union Movement in India.

Distinguishment of Trade Unions,

Problems of Trade Unions in India.

Effect of Liberalization on Trade Union Movement.

Nature of Industrial Disputes : Strikes and Lockouts ,

Causes of Disputes, Prevention and Settlement of Disputes.

Specialist’s Participation in Management: Philosophy, Rationale, P

resent Day Status and Future Prospects. Arbitration and Collective Bargaining.

Mechanical Relations in Public Enterprises,

Absenteeism and Labor Turnover in Indian Industries and their Causes and Remedies. ILO and its Functions.

Nature and Concept of Organization; Ex-ternal Environment of Organizations -Technological,

Social, Political, Economical and Legal; Organizational Goals

Association Theory and Behavior, Human Resource Management and Industrial Relations Organization Theo

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4 Responses to UPSC Mains Exam Syllabus of Accountancy and Commerce

  1. Ram Sewak says:

    महोदय जी, नमस्कार,
    मैं ये जानना चाहता हूँ की अगर ८ जनवरी से सुरु होने वाले टेस्ट सीरीज को ज्वाइन करता हूँ तो इसके लिए आपके संस्थान की तरफ से कौन सी और किस तरह की सामग्री उपलब्ध करवाई जाएगी? साथ मैं ये भी जानना चाहता हूँ की अगर इस टेस्ट सीरीज को जनवरी मैं ज्वाइन करने की बजाय बाद में ज्वाइन करूँगा तो उस स्थिति में कौन सी और किस तरह की सामग्री उपलब्ध करायी जाएगी?
    में अभी इंडिया से बहार हूँ तो इस समय इस टेस्ट सीरीज को ज्वाइन नहीं कर सकता हूँ.
    कृपया समस्या का उचित समाधान उपलब्ध कराएँ.
    राम सेवक

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