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GRADUATE DEGREE STANDARD |
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PAPER
I
1. Accounts :
Company Accounts - Departmental accounts and Branch
accounts, including foreign exchange - Co-operative
accounts - Cost Accounts of Industrial undertakings
- under special statutes such as Electricity, Water
supply, Public works, State Public Sector undertakings
etc.
2.
Funds Management:
Sources of Capital - Co-operative societies. State financial
Corporations, secured and unsecured advances, credit
instruments, working capital management - Cash, receivables,
stocks and creditors. Fund flow Analysis - Sources and
applications.
3.
Auditing :
Vouching - Internal Audit and Internal control-Cost
Audit and Cost Control - Special Audit - Management
Audit - Government and Commercial Audit - Investigation
- Duties and Liabilities of Auditors - Tax Audit.
4.
Taxation :
Corporate taxation as applicable to Government undertakings,
Co-operative societies - tax planning for companies
viz. PSUS - personal taxation and Capital gains - assessment.
5.
Commercial Law :
Company Law (Formation of Companies - Meetings - Directors)
Factories Act - ESI - Gratuity Act Trade Union Act -
Industrial Disputes Act - Sale of Goods Act - Negotiable
Instrumenrts Act - Bonus Act. Workmen compensation Act
- payment of wages Act - Minimum wages Act-Law and practice
of Banking.
PAPER II
1.
Management Accountancy:
Activity based approaches to management and cost analysis
:- Problems of common costs in manufacturing and service
industries - Techniques for profit improvement, cost
reduction, ratio analysis.
2.
Cost Accountancy :
Target osting, cost a ascertainment and pricing of products
and services, transfer pricing.
3.
Project appraisal :
Use of discounted cash flow: payback and rate of return
concepts; replacement theory, abandonment and sensitivity
analysis Post Project appraisal and audit.
4.
Variance Accounting :
Work measurement and cost engineering; zero base and
incremental approaches, standard process costing, mix
and yield variances.
5.
Marginal costing, break even analysis, margin of safety,
profit - volume -ratio
6.
Management Information systems - Data processing - system
design and analysis.
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