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Wednesday, August 1, 2012

RAS PRE Syllabus-Commerce (Code No. 07)


Commerce (Code No. 07)

Part - I : Accounting

Preparation of the Financial statements including statement of sources and uses of funds. Ratio analysis and interpretation : Ratios relating to short term liquidity, long terms solvency and profitability.

Company Accounts : Issue and redemption of shares and debentures, Capitalisation of profits and issue of bonus shares; Accounting for depreciation including accelerated method of providing depreciation. Study of Indian Accounting standards : Accounting standards relating to Accounting Policy, Valuation of Inventory, Depreciation, Fixed Assets, Events occurring after Balance Sheet Date.

Rate of Return on Investment (ROI) : Evaluation of the over-all performance of a business entity, Marginal costing and decision making.

Auditing : Objects of auditing, Balance Sheet and continuous audit; Concept and objects of management audit; Company Audit : Appointment, rights, duties and liabilities of a Company Auditor.

Part- II Business Management and Secretarial Practice

Floatation of a Joint Stock Company-Procedure and documents; Doctrine of indoor management and Principle of constructive notice ; Types of securities SEBI guidelines regarding their issue.

Management Functions : Planning, Organising, Directing, Coordination and Control.

Organisation structure : Centralisation and decentralisation; Delegation of authority, Span of control; Management by objectives (MBO); Management by exception.

Company Secretarial Practice : Appointment, qualifications and disqualifications - Rights, duties and liabilities of Company Secretary, Drafting of notices, agenda, resolutions and minutes.

Stock Exhanges : Primary and Secondary markets.

Procedure and Financing of Export and Import Trade, Export promotion, Role of EXIM Bank; Principles of Insurance - Life, Fire and Marine insurance.

2 comments:

  1. Is the RAS Syllabus for the upcoming Pre Mains examinations has been announced or not?? Please send me the direct link to download it.

    ReplyDelete

  2. Check Out Latest RAS Exam Syllabus 2018 Check Out complete details about pre & Mains Details about RAS Exam Syllabus 2018

    ReplyDelete

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