Commerce Syllabus for Preliminary Examination

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 non profit organization.
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 Organization
Distinctive features of different forms of business organization.
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 modernisation 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.
Organization 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 Organization 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.

List of Head Post Offices/Post Offices where UPSC application forms are available

Andhra Pradesh Circle :

Hyderabad GPO, Hyderabad Jubilee, Kachiguda Stn., Khairatabad, Secunderabad, Trimulgherry, Adilabad, Anantapur, Arundelpet (Guntur), Chittoor, Cuddapah, Eluru, Kakinada, Karimnagar, Khammam, Kurnool, Machilipatnam, Mahboobnagar, Medak, Nalgonda, Nellore, Nizamabad, Ongole, Srikakulam, Vizianagaram, Vijayawada, Vikarabad, Visakhapatnam, Warangal.

Assam Circle :

Guwahati, Barpeta, Dhubri, Dibrugarh, Diphu, Golaghat, Hailakandi, Jorhat, Karimganj, Kokrajhar, Mangaldoi, Nagaon, Nalbari, North Lakhimpur, Sibsagar, Silchar, Tezpur, Tinsukia.

Bihar Circle :

Patna, GPO, Bankipur, Arrah, Aurangabad, B. Deoghar, Bokaro Steel City, Banka, Battiah, Begusarai, Bhagalpur, Biharsharif, Buxar, Chaibasa, Chapra, Daltonganj, Darbhanga, Dhanbad, Dumka, Gaya, Giridih, Gopalganj, Gumla, Hajipur, Hazaribagh, Jamshedpur, Katihar, Madhubani, Motihari, Munger, Muzaffarpur, Nawada, Purnea, Ranchi, Saharsa, Samastipur, Sasaram, Sitamarhi, Siwan

Delhi Circle :

Delhi GPO, New Delhi, Indra Prastha, Ramesh Nagar, Sarojini Nagar, Lodi Road, Krishna Nagar, Ashok Vihar, Parliament Street, UPSC PO.

Gujarat Circle :

Gandhinagar, Ahmedabad, Amreli Anand, Bharuch, Bhavnagar, Bhuj, Dahod, Godhra, Himatnagar, Jamnagar, Junagadh, Kheda, Mehesana, Navrangpura, Navsari, Palanpur, Patan, Porbandar, Rajkot, Revdi Bazar, Surat, Surendranagar, Valsad, Vadodara.

Haryana Circle :

Ambala GPO, Ambala City, Bahadurgarh, Bhiwani, Faridabad, Gurgaon, Hissar, Jind, Karnal, Kurukshetra, Narnaul, Panipat, Rohtak, Sirsa, Sonepat.

Himachal Pradesh Circle :

Shimla, Bilaspur, Chamba, Hamirpur, Kangra, Keylong, Kulu, Mandi, Nahan, Recong, Peo, Solan, Una.

Jammu & Kashmir Circle :

Srinagar, Anantnag, Baramulla, Jammu, Kathua, Leh, Rajouri, Udhampur.

Karnataka Circle :

Bangalore GPO, Bangalore City, Basavangudi, HAL II Stage, Jayanagar, R.T. Nagar, Bagalkot, Raichur, Rajajinagar, Belgaum Bellary, Bidar, Bijapur, Chikmagalur, Chitradurga, Davengere, Dharwad, Gadag, Gulbarga, Hassan, Haveri, Hubli, Karwar, Kolar, Madikere, Mandya, Mangalore, Manipal, Mysore, Nanjagud, Shimoga, Sirsi, Tumkur, Udupi.

Kerala Circle :

Trivandrum, Alleppey (Alappuzha), Calicut, Cannanore, Ernakulam, Kalpetta, Kasargod, Kattappana, Kottayam, Malappuram, Palghat, Pathanamthitta, Quilon, Trichur, Kavaratti, (Lakshadweep).

Madhya Pradesh Circle :

Bhopal GPO, Bilaspur, Ambikapur, Balaghat, Betul, Bhind, Chhatarpur, Chhindwara, Damoh, Dewas, Dhar, Durg, Guna, Hoshangabad, Indore, Jabalpur, Jagdalpur, Jhabua, Khandwa, Khargone, Lashkar, Mandla, Mandsaur, Morena, Narsinghpur, Neemuch, Raigarh, Raipur, Raisen, Rajgarh (Biora), Rajnandgaon, Ratlam, Rewa, Sagar Cantt., Satna, Sehore, Seoni, Shahdol, Shajapur, Shivpuri, Sidhi, Tikamgarh, Ujjain, Vidisha.

Maharashtra Circle :

Mumbai GPO, Andheri, Borivili, Chembur, Chinehbunder, Dadar, Girgaon, Kalbadevi, Mahim, Mandvi, Mumbai Central, Ahmednagar, Akola, Alibag, Amravati, Aurangabad, Beed, Bhandara, Buldhana, Chandrapur, Dhule, Jalagaon, Jalna, Karad, Kolhapur, Latur, Nagpur GPO, Nanded, Nasik, Osmanabad, Parbhani, Pune, Ratnagiri, Sangli, Satara, Sawantwadi, Solapur, Thane, Wardha, Yeotmal, Margaon (Goa), Panaji (Goa).

North East Circle :

Agartala, Aizwal, Dharmanagar, Imphal, Itanagar, Kohima, Radhakishorepur, Shillong, Tura.

Orissa Circle :

Bhubaneswar GPO, Angul, Bolangir, Balasore, Bargarh, Baripada, Berhamapur, Bhadrak, Bhawanipatna, Cuttack GPO, Dhenkanal, Jagatsinghpur, Jajpur, Jeypore (K), Jharsuguda, Kendrapara, Keonjhargarh, Koraput, Nayagarh, Parlakhemundi, Phulbani, Puri, Rayagada, Sambalpur, Sundargarh.

Punjab Circle :

Amritsar, Bhatinda, Faridkot, Ferozepur, Gurdaspur, Hoshiarpur, Jalandhar City, Kapurthala, Ludhiana, Moga, Patiala, Ropar, Sangrur, Chandigarh.

Rajasthan Circle :

Jaipur GPO, Jawahar Nagar, Shastri Nagar, Ajmer, Alwar, Banswara, Baran, Barmer, Bharatpur, Bhilwara, Bikaner, Bundi, Chittorgarh, Churu, Dausa, Dholpur, Dungarpur, Hanumangarh, Hindaun, Jaisalmer, Jalore, Jhalawar, Jhunjhunu, Jodhpur, Kankroli, Kota, Nagaur, Pali Marwar, Sawaimadhopur, Shastri Circle Udaipur, Sikar, Sirohi, Sriganganagar, Tonk.

Tamil Nadu Circle :

Chennai GPO, Anna Road, St. Thomas Mount, T. Nagar, Bodinayakanur, Chengalpattu, Chidambaram, Coimbatore, Cuddalore, Dharmapuri, Dindigul, Erode, Kanchipuram, Karur, Madurai, Nagapattinam, Nagercoil, Namakkal, Pudukottai, Ramanathapuram, Salem, Sivagangai, Tambaram, Thanjavur, Thiruvannamalai, Tiruchirapalli, Tirunelveli, Tiruvallur, Tiruvayur, Turaiyur, Tuticorin, Udhagamandalam, Vellore, Villupuram, Virudhunagar, Pondichearry.

Uttar Pradesh Circle :

Lucknow, Lucknow Chowk, Agra, Akbarpur, Aligarh, Allahabad, Allahabad Katchery, Almora, Auraiya, Azamgarh, Bahraich, Ballia, Balrampur, Banda, Bansi, Barabanki, Bareilly, Basti, Bijnor, Budaun, Bulandshahr, Dehradun, Deoria, Dhampur, Etah, Etawah, Faizabad, Fatehgarh, Fatehpur, Firozabad, Ghaziabad, Ghazipur, Gonda, Gopeshwar, Gorakhpur, Haldwani, Hamirpur,Hardoi, Jaunpur, Jhansi, Kanpur, Kheri, Lalitpur, Mainpuri, Mathura, Mau, Meerut, Mirzapur, Moradabad, Muzaffarnagar, Nainital, Orai, Pauri, Padrauna, Pilibhit, Pithoragarh, Pratapgarh, Rai Bareli, Rampur, Roorkee, Saharanpur, Shahajahanpur, Sitapur, Sultanpur, Tehri, Unnao, Varanasi.

West Bengal Circle :

Kolkata GPO, Alipore, Barabazar, Beleghata, Belghoria, Cassipore, Park Street, Tollygunge, Balurghat, Bankura, Barasat, Berhampore, Burdwan, Chinsurah, Cooch Behar, Darjeeling, Howrah, Jalpaiguri, Krishnagar, Malda, Midnapore, Purulia, Suri, Siliguri, Port Blair (Andaman & Nicobar Islands), Gangtok (Sikkim).