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.

I Jurisprudence
1. Nature and concept of law.
2. Schools of Jurisprudence : Analytical, Historical, Philosophical, Sociological & Natural.
3. Administration of Justice : Theories of punishment.
4. Sources of Law : Custom, Precedent and Legislation.
5. A few basic Legal concepts:
(i) Rights and Duties.
(ii) Legal Personality.
(iii) Ownership and Possession.

II Constitutional Law of India
1. Salient features of the Indian Constitution.
2. Preamble.
3. Fundamental Rights, Directive Principles and Fundamental Duties.
4. Constitutional position and powers of President and Governors.
5. Supreme Court and High Courts: Jurisdiction, powers, appointment and transfer of Judges.
6. Union Public Service Commission and State Public Service Commissions: Powers and functions.
7. Distribution of Legislative and Administrative Powers between the Union and the States.
8. Emergency Provisions.
9. Amendment of the Consstitution.

III International Law :
1. Nature and definition of International Law.
2. Sources: Treaty, Custom, General Principles of Law recognised by civilised nations and subsidiary means of determination of law.
3. State Recognition and State Succession.
4. The United Nations, its objective, purpose and principal organs; Constitution, role and jurisdiction of International Court of Justice.
5. Protection of Human Rights:
(i) Provisions in the UN Charter. .
(ii) Universal Declaration of Human Rights, 1948.
(iii) International Convenant of Civil and Political Rights, 1966.
(iv) International Convenant on Economic, Social and Cultural Rights, 1966.

IV Torts :
1. Nature and Defination of Tort.
2. Liability based on fault and strict liability.
3. Vicarious Liability including State Liability.
4. Joint Tort feasors.
5. Negligence.
6. Defamation.
7. Conspiracy
8. Nuisance.
9. False imprisonment.
10. Malicious Prosecution.

V Criminal Law :
1. General Principles of criminal liability: Mens rea and actus reus.
2. Preparation and criminal attempts
3. General Exceptions.
4. Joint and constructive liability.
5. Abetment
6. Criminal Conspiracy.
7. Sedition.
8. Murder and culpable homicide.
9. Theft, extortion, robbery and dacoity.
10. Misappropriation and Criminal Breach of Trust.

VI Law of Contract :
1. Definition of contract.
2. Basic elements of contract: Offer, acceptance, consideration, contracutal capacity.
3. Factors vitiating consent.
4. Void, Voidable, illegal and unenforceable agreements.
5. Wagering agreements.
6. Contingent contracts.
7. Performance of contracts.
8. Dissolution of contractual obligations: frustration contracts.
9. Quasi-contracts.
10. Remedies for breach of contract.

Mains
Paper-I

Section-A
Consitutitional Law of India

1. Nature of the Indian Constitution : the distinctive features of its federal character.
2. Fundamental Rights.
3. Relationship between Fundamental Rights, Directive Principles and Fundamental Duties.
4. Constitutional Position of the President and relation with the Council of Ministers.
5. Governor and his Powers.
6. Appointment and Transfer of Judges of the Supreme Court and the High Courts.
7. Supreme Court and High Courts: Powers and Jurisdiction.
8. Union Public Service Commission and State Public Service Commissions: Powers and Functions.
9. Distribution of Legislative Powers between the Union and the States.
10. Administrative Relationship between Union and the States.
11. Emergency Provisions
12. Civil Servants: Constitutional safeguards.
13. Parliamentary Privileges
14. Amendment of the Constitution.
15. Princople of Natural Justice
16. Delegated Legislation: Its constitutionality and judicial and legislative controls.
17. Judicial Review of Administrative Action.
Section-B
International Law
1. Nature and Definition of International Law.
2. Relationship between International Law and Municipal Law
3. State Recognition and State Succession.
4. Sea: Inland Waters, Territorial Sea, Contiguous Zone, Continental Shelf, Exclusive Economic Zone and High Seas.
5. Individuals, nationality, statelessness; Human Rights and procedures available for their enforcement.
6. Territorial jurisdiction of States, Extradition and Asylum.
7. Treaties: Formation application, termination and reservation.
8. United Nations: Its principal organs, powers, and functions.
9. Settlement of Distputes.
10. Lawful recourse to force: aggressions, self-defence, intervention.
11. Legality of the use of nuclear weapons; ban on testing of nuclear weapons; Nuclear non proliferation treaty, CTBT.
12. International Terriorism State sponsored terrorism, Hijacking, International Criminal Court.
13. New International Economic order and Monetary law: WTO, TRIPS, GATT, IMF, World Bank.
14. Protection and Improvement of the Human Environment: International Efforts.

Paper-II

Section-A
Law of Crimes:-
1. General Principles of Criminal Liability: mens rea and actus reus, Mens rea in statutory offences.
2. Application of the Indian Penal Code.
3. Kinds of Punishment.
4. Preparations and criminal attempts
5. General exceptions.
6. Joint and constructive liability.
7. Abetment.
8. Criminal conspiracy.
9. Offences against the State.
10. Offences against public tranqulity.
11. Offences against human body.
12. Offences against property
13. Offences Relating to Marriage.
14. Defamation
15. Protection of Civil Rights Act, 1955
16. Dowry Prohibition Act, 1961
17. Prevention of Corruption Act, 1988.
Law of Torts :
1. Nature and definition.
2. Liability based upon fault and strict liability
3. Vicarious liability including State Liability.
4. General defences.
5. Joint tortfeasors.
6. Remedies.
7. Negligence
8. Defamation.
9. Nuisance.
10. Conspiracy
11. False imprisonment.
12. Malicious Prosecution.
13. Consumer Protection Act, 1986.
Section-B
Law of Contracts and Mercantile Law
1. Formation of Contract
2. Factors vitiating consent
3. Void voidable, illegal and unenforceable agreements.
4. Performance and discharge of contracts.
5. Quasi-contracts.
6. Consequences of breach of contract
7. Contract of Agency.
8. Sale of goods and hire purchase.
9. Formation and dissolution of partnership
10. Negotiable Instruments Act, 1881.
11. Arbitration and Conciliation Act, 1996.

Section-A
1. Political Science :
Nature & scope of the discipline, relationship with allied disciplines like History, Economics, Philosophy, Sociology, Psychology.
2. Meaning of Politics :
Approaches to the study of Politics.
3. Key Concepts :
State, Soceity, Sovereignty, Power, Citizenship, Nation, Global order and Imperialism.
4. Political Ideas :
Rights, Liberty, Equality, Justice, Rule of Law. Civil Soceity Swaraj, Revolution, Democratic Participation.
5. Democracy :
Meaning and Theories of Democracy, Electoral system, Forms of Representation & Participation, Political accountability.
6. Political Ideologies :
Liberalism, Neoliberalism, Marxism, Socialism, Fascism, Gandhism.
7. Party System and Political Process :
Therories of Party System, National and regional parties, Political Parties in the Third World. Patterns of coalition politics, interest and pressure groups.
8. Forms of Government :
Parliamentary and Presidential. Federal & unitary Modes of decentralisation.
9. Bureaucracy Concept :
Theories, Weber and critiques of Bureaucracy.
10. Theories of Development :
Meaning and various approaches. Concept and Theories of underdevelopment Debates in the Third World.
11. Social Movements :
Meaning, Theories & Forms, Role of Environmental Feminist Peasant & workers movements, Role of Non Government organization.
12. Nationalism and Internationalism :
13. Major theories of International relations :
Realist Marxist, Systems & Decision making & Game theory.
14. State & the Global order :
Neo-Liberalism, globalisation, structural adjustment, regional economic integration, Nature and Impact of globalisation.

Section-B
Indian Government and politics
1. Approaches to the study of Governments :
Comparative historical, legal institutional, political economy and political sociology, approaches.
2. Classification of Political systems :
Democratic and Authoritarian, characteristics of Political systems in the third world.
3. Typologies of constitutions : Basic features of these constitutions & governments : including U.K., USA. France, Germany, China, and South Africa.
4. Constitutional development :
in India during British Rule-A historical perspective.
5. Constituent Assembly :
philosophical and socio-economic dimensions. Salient features of the Indian Constitution.
6. Nature of Indian federalism :
Centre-state relations, legislative, administrative, financial and political; politics of regional move and National Integration.
7. Fundamental Rights :
Constitutional provisions and political dynamics. Judicial Interpretations and socio political realities; Fundamental Duties.
8. The Union Executive :
President, Prime Minister and the Council of Ministers, Constitutional provisions & framework and political trends.
9. Parliament :
Powers and functions of the Lok Sabha & Rajya Sabha; Parliamentary Committees; Functioning of the Parliamentary system in India.
10. The Judiciary : The Supreme Court , Judicial Review Judicial Activism, Public Intrest Litigation; Judicial Reforms.
11. The State Executive :
Governor, Chief Minister and the Council of Ministers; Constitutional Provisions and Political trends.
12. Indian Party System :
Evolution and Contemporay trends; coalition government at the Centre and States, pressure groups in Indian politics.
13. The interaction of Government & Scientific & Technology business :
Previous and now their inter relationship and changing roles in Society, Elites, Role of Pressure groups class and voluntary associations in society.
14. Local Government & Politics :
Panchayti Raj and Municipal Government, structure power & functions. Political realities, significance of 73rd and 74th Amendements, role of women in Panchayats.
15. Bureaucracy and Development : Post-colonial India; its changing role in the context of liberatis after, bureauratic Accountability.
16. Challenges to Indian Democracy : a) Communalism Regionalism violence, criminalisation and corruption.
b) Regional disparities, environmental degradation, illiteracy, Mass Poverty, Population, growth, caste oppressions and socio economic inequalities among backward classes.

Main Examination of Civil Services Exam

Paper-I
Political Theory and Indian Politics
Section-A

1. Approaches to the study of political theory: historical, normative and empirical.
2. Theories of state: Social contract, Liberal, Neo-liberal, Marxist, communitarian, post-colonial.
3. State Sovereignty: Marxist and pluralistic theories; globalisation and the State.
4. Democracy and Human Rights: Democratic theory-classical and contemporary. Theories of Human Rights; Theories of Justice, Equality and Revolution, political obligation; New Social Movements.
5. Theories of Political Culture; Culture and politics in Third World countries.
6. Theories of Political Economy-Classical and contemporary.
7. Political Ideologies: Nature of Ideology; Liberalism, Socialism, Marxism, Fascism, Gandhism and Anarchism.
8. Theories of Power and Hegemony: Pareto, Mosca, Mitchels, C. Wright Mills, Weber, Gramsci, Hannah Arendt.
9. Indian Political Thought: Manu, Kautilya M.N. Roy Gandhi Ambedkar and E V Ramswami Naicker.
10. Political Thought: Plato, Aristotle, Machiavelli, Hobbes, J S Mill, Hegel and Marx, Lenin, Rosa Luxemberg and Mao Zedong.

Section-B

Indian Government and Politics
1. Indian Nationalism: Dadabhai Naoroji, Tilak, Savarkar, Gandhi, Jayaprakash Narain, Nehru, Subhas Bose, Ambedkar, Ram Manohar Lohia.
2. Nature and struggle of Indian freedom struggle : From constitutionalism to Mass Satyagraha, Revolutionary movements Non Co-operation, Civil disobedience and Quit India, Indian Naval uprising, Indian National Army; role of women in freedom struggle.
3. Socio- economic dimensions of the nationalist movement: The communal question and the demand for partition; backward caste movements, Trade union and Peasant movements, Civil rights movement.
4. Landmarks in Constitutional Development during British Rule: Morley-Minto Reforms; Montagu-Chelmsford Reforms; Simon Commission; Government of India Act, 1935; Cripps Mission : Indian Independence Act, 1947.
5. Salient Features of the Indian Constitution: The Preamble, Fundamental Rights and Duties, Directive Principles; federalism, parliamentary system; amending procedures; judicial review.
6. The Executive System in theory and practice: President, Prime Minister and the Council of Ministers; Governor, Chief Minister and the State Council of Ministers. The Bureaucracy.
7. Role and function of the Parliament and Parlimentary Committee-Lok Sabha and Rajya Sabha; changing socio economic profile.
8. The Supreme Court and the High Courts; Judicial Activism; PIL.
9. Statutory institutions/commis sions-UPSC, Election Commission, Comptroller and Auditor General, Backward Classes Commission, National Commission for women; National Human Rights Commission; Minorities Commission.
10. Party system : ideology and social base of parties; fragmentation and regionalisation. Pressure groups; patterns of coalition politics; trends in electoral behaviour.
11. Class, caste, ethnicity and gender in Indian politics; politics of regionalism, communalism, backward class and Dalit movements, Tribal people movements, struggle for gender justice.
12. Planning and Economic Development : Role of the Planning Commission; Planning in the era of liberalisation; political dimensions of economic reforms.
13. Grassroots democracy : Panchayati Raj and municipal government; significance of 73rd and 74th Amendements. Grass root movement and womens empowerment.

Paper – II
Comparative Politics and International Relations

Section-A
Comparative Analysis and International Politics

1. Approaches to the study of comparative politics :
traditional approaches; political economy, political sociology or political system approaches; Nature of political process in the Third World.
2. The Modern State :
Evolution, the contemporary trends in the advanced industrial countries and the third world.
3. Development :
Strategies and contemporary discourse.
4. Concepts of International politics :
Power, national interest, balance of power, national security, collective security and peace.
5. Theories of International politics Marxist, Realist, Systems, Decision-making and Game Theory.
6. Determinants of foreign policy : Domestic compulsions, geopolitics, geoeconomics and global order.
7. Origin and contemporary relevance of the Cold War, nature of the post-cold war global order.
8. Major issues of world politics : Cuban Missile Crisis; Vietnam War, Oil Crisis, Afghan Civil War, Gulf War, Collapse of the Soviet Union, Yugoslav Crisis.
9. Non-alignment :
Concept and movement; Third World Movements for global justice, Non-alignment in the post cold war era.
10. The evolution of the international economic system-from Bretton woods to WTO, the North-South dimension.
11. International organisations UN and its specialized agencies :
International Court of Justice; ILO, UNICEF, WHO UNESCO.
12. Regional, organizations such as the ASEAN, APEC, EU, SAARC, NAFTA
13. Contemporary Global Concerns : Democracy, Human Rights, Ecology, Gender Justice, Global commons, Communication.

Section-B
India and the World

1. Indian Foreign Policy :
Historical origins, determinants; the institutions of policy-making; continuity and change.
2. India and the Non-Alignment Movement :
Evolution and contemporary relevance. Socio- political basis of non-alignment-domestic and global.
3. Major issues in Indian foreign policy :
Sino-Indian Border War (1962); Indo-Pakistan War (1971) and the liberation of Bangladesh; IPKF in Sri Lanka; India as military nuclear power (1998).
4. Conflict and co-operation in South Asia :
Indias relations with Pakistan, Sri Lanka, Bangladesh, Nepal. Regional co-operation and SAARC. Kashmir question in Indias foreign policy.
5. Indias relation with Africa and Latin America.
6. India and South East Asia; ASEAN.
7. India and the major powers : USA, EU, China, Japan and Russia.
8. India and the UN System : Indias role in UN Peace Keeping and global disarmament.
9. India and the emerging international economic order; multilateral agencies-WTO, IMF, IBRD, ADB.
10. India and the question of nuclear weapons : NPT and CTBT.

1 An Introduction to the Constitution of India D.D.Basu
2 Perspectives on Indian Constitution Edited by Subash Kashyap
3 Biology for VIII-X Std NCERT
4 Physics for VIII-X Std NCERT
5 Chemistry for VIII-X Std NCERT
6 Anatomy & Physiology for Nurses Courses Evelyn Pearce
7 Know your body Reader’s Digest
8 An Evolution of Indian Economy I.C.Dhingra (Sultan Chand & Co)
9 Indian Economy Dutt & Sundaram
10 Economic Survey of India Government of India
11 General Principles of World Geography Charles Farro
12 Monsoon Asia Charles Farro
13 Physical Geography of India for VII – XII Std NCERT
14 Good School Atlas:Oxford
15 Ancient India for VII-XII Std NCERT
16 Medieval India for VII-XII Std NCERT
17 Modern India Bipin Chandra
18 History of Modern India A.C.Banerjee
19 The Hindu & Times of India Newspapers
20 Frontline and Political & Economic weekly Periodicals
21 Yojana & World Focus Periodicals
22 Statistical Methods S.C.Gupta

——————-

1. Indian History – India Struggle for Independence by Bipin Chandra; NCERT Books ( XI & XII )
2. Geography – Spectrum
3. Indian Polity – Constitution of India by Bakshi
4. Indian Economy – Plus One, Plus Two Books, Pratiyogita Darpan
5. General Science – Tata Mc Graw Hill Guide
6. Mental Ability – Quantitative Apitude by R.S. Aggarwal
7. Current Affairs – Some magazines and Newspapers
i. The Hindu/The Times of India
ii. Frontline
iii. Civil Service Chronicle
iv. Chanakya
v. Competition WIZARD
vi. Civil Services Today

8. Guides
1. Tata Mc Graw Hill
2. Spectrum
3. Unique
Topic Wise Reference On General Studies
Indian History & Culture:
NCERT (+ 2 level) — Ancient India, Medieval India, Modern India.
Publication Division : Gazetteer of India (Vol 2 : History & Culture)
Gandhi Nehru Tagore & Ambedkar — Gopal Krishna
Bipin Chandra – Modern India
A.C.Banerjee – History of Modern India Raghavan Aiyer — Mahatma Gandhi

Geography:
NCERT : Physical Geography of India for X – XII Std
A Good School Atlas
Sharma & Cotinho : Economic and Commercial Geography of India.
Khullar : India- A Comprehnsive Geography
Charles Farro : General Principles of World Geography
Charles Farro : Monsoon Asia Reports published by Centre for Science and Enviornment And Tata Energy Research Institute
National journal – Kurukshetra, Yojana etc.
Down to earth

Indian Economy:
NCERT (+1 level)—Evolution of Indian Economy(I C Dhingra).
Mishra & Puri or Dutt & Sundaram – Indian Economy
Economic Survey
The Economic Times,Business Standard
Yojana

Social and National Issues :
Social Problem – Ram Ahuja
Social Welfare Magazine – Published by ministry of social welfare
Yojana/Kurukshetra
IIPa Journal

Indian Polity:
NCERT (+1 level)—Indian Political System
N.L. Madan : Bhartiya Rajya Vyavastha
D.D. Basu—Indian Constitution
Kashyap—Constitution of India
Publication Division—Subhash C. Kashyap : Our Parliament
P.M. Bakshi—Indian Constitution
Our Constitution : Subhash C. kashyap
Perspective on Constitution : S.C. Kashyap
Frontline Magazine
IIPa Journal

Science & Technology:
NCERT : (10 level) : Science, (+2 level) : Biology.
Popular Science Series (CSIR)
Reports Of the Ministry of Science and Technology Yojana
Science Reporter
Science and Technology in India – Spectrum

Statistics:
(NCERT +1 level) Elementary Statistics
S.C.Gupta : Statistical Methods

India and the World :
Journal of peace Studies
World Focus
Strategic Analysis
South Asian Journal

Other Books for General Studies:
1. India Year Book latest
2. One competitive Magazine
3. Guides like Tata Mc Graw Hill, Spectrum or Unique For General Reference
4. The Pearson General Studies Manual

The competitive Examination is conducted as per the following three steps:

Step I- Preliminary Examination
IAS prelims is written objective type examination and is conducted in the month of June every year with two following papers:

Paper I- General Studies paper with maximum mark 150 against 150 questions. The exam expands over two hours and questions are asked from six topics which are Indian History, Constitution of India, Geography, Economics, Science and Current Affairs.

Paper II- The second paper is an optional of student’s choice which may include Political Science, Psychology, Economics, Physics, and Economics etc. This exam has maximum marks 300 against 120 questions and is two hour long.

IAS prelims are very competitive and therefore only highest scorers qualify for the second stage that is the Main Examination. It is quite interesting to note that the qualifying percentage is 10% in preliminary examination.

Step II- Main Examination
IAS Mains is a written examination which is a subjective or essay type format. This is generally conducted in the month of November/December. IAS Mains expands over nine papers:

Paper I & II- Language papers with maximum marks 300 each. One paper is English which is mandatory and the other is any Indian language mentioned in the eighth schedule of Indian Constitution. Passing these papers with a certain minimum percentage is necessary.

Paper III- This is a subjective type paper with maximum marks 200. Student can opt to write in either English or any other Indian language mentioned in the eighth schedule of the Constitution.

Paper IV and V- General Studies with General Knowledge and Current Affairs and maximum marks of 300

Paper VI, VII, VIII and IX- Two optional subjects, with two papers thereby making it four papers with 300 each and total marks of 1200.

Those who pass IAS mains are further reduced with a ratio of 1:10 to direct students to the next level that is Personality Test.

Step III- Personality Test
This is the final elimination stage and as expected the competition is highest at this stage. Candidates are selected with a ratio of 1:2 and therefore with 10 vacancies, twenty candidates are called for interview. These candidates are tested on their personality, social traits, teamwork and leadership qualities and their aptitude and skills that are usually involved in work.