View 217 Notes detailed notes on IAS (Admin.) Mains Commerce Accountancy
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We have 217 Notes in IAS (Admin.) Mains Commerce Accountancy course arranged below by topic-subtopic. Topic-wise count & %effort is given in brackets. Green bars show topic progress as you mark the titles complete (Show me how).
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Financial Accounting [8 Notes- 2% Effort]
Accounting as a Financial Information System [2 Notes- Negligible Effort]
- 1
- Accounting as Information System: Accounting as an Information System, Qualitative Characteristics of Accounting Information System
- Accounting as Information System: Qualitative Characteristics, Outsourcing of Accounting Function
Accounting Standards [2 Notes- Negligible Effort]
- 1
- Advantages of Accounting Standards: Components of Financial Statement under IFRS, Need for Ind. as
- Accounting Theory: Nature and Scope, Introduction Accounting and Its Changing Roles, Accounting as an Information System, Accounting as Service Activity, Nature of Accounting Theory
Accounting for Share Capital Transactions [3 Notes- 1% Effort]
- 1
- Accounting for Share Capital Transshare Actions: Characteristics of a Company-Meaning of Shares, Nature of Shares, Types of Shares
- Accounting for Share Capital Transactions: Share Capital- Nature of Share Capital, Kinds of Share Capital, Objectives or Importance of ESOS, Buy Back of Securities
- 2
- Issue: Characteristics of Company , Issue of Shares , Journal Entries
Preparation and Presentation of Company Final Accounts [1 Notes- Negligible Effort]
Cost Accounting [16 Notes- 9% Effort]
Nature and Functions of Cost Accounting [2 Notes- Negligible Effort]
- 1
- Nature and Functions of Cost Accounting: Difference between Costing, Cost Accounting and Cost Accountancy, Nature and Characteristics of Cost Accounting
- Nature and Functions of Cost Accounting: Scope of Cost Accounting, Techniques or Types of Costing, Functions of Cost Accounting Main Functions of Cost Accounting Are as Follows
Installation of Cost Accounting System [1 Notes- Negligible Effort]
Cost Concepts [3 Notes- 2% Effort]
- 1
- Cost Concepts (Profit Planning) : Purposes of Budgeting, Salient Features of the Budgetary Control System, Advantages of the Budgetary Control System, Limitations of the Budgetary Control System
- Cost Concepts (Cost Control) : Independent Accounts or Non-Integrated Accounts- General Ledger Adjustment Account: This is Also Called as Cost Ledger Control, Control Accounts for Subsidiary Ledger
- 2
- Costing for Decision – Making
Methods of Costing [3 Notes- 2% Effort]
- 1
- Methods of Costing (Job Costing) : Job Costing, Difference between Job Costing and Contract Costing, Procedure of Job Costing, Contract Costing
- Features of Process Costing, Application of Process Costing, Few Important Treatments in Process Costing, Objectives of ABC Costing
- 2
- Life Cycle Costing, Target Costing, Kaizen Costing, JIT (Just in Time)
Incremental Analysis and Differential Costing [2 Notes- 1% Effort]
- 1
- Incremental Analysis and Differential Costing- Shut down Decisions
- Pricing Strategies, Benefits of Good Pricing Strategy, Skimming Pricing, Penetration Pricing, Peak Pricing
Techniques of Cost Control and Cost Reduction [1 Notes- Negligible Effort]
Standard Costing [1 Notes- Negligible Effort]
Variance Analysis [1 Notes- Negligible Effort]
Responsibility Accounting [1 Notes- Negligible Effort]
Divisional Performance Measurement [1 Notes- Negligible Effort]
Taxation [13 Notes- 6% Effort]
Income Tax [4 Notes- 2% Effort]
- 1
- Constitutional Validity: Some Important Definitions, Heads of Income
- Residential Status and Tax Incidence: Determination of Residential Status of an Individual, Residential Status of a Hindu Undivided Family
- 2
- Income-Tax Law and Tax Planning, Exempted Incomes, Conditions for Exemption
- Exempt Incomes, Section 10 (1) : Income Earned from Agricultural Means
Simple Problems of Computation of Income [6 Notes- 2% Effort]
- 1
- Simple Problems of Computation of Income (Salary)
- Simple Problems on Income from House Property
- 2
- Simple Problems on Profits and Gains from Business
- Simple Problems on Calculation of Capital Gains
- 3
- Income from Other Sources
- Income-Tax Law and Tax Planning: Different Types of Assessment
Set - Off and Carry Forward of Loss [1 Notes- Negligible Effort]
Deductions from Gross Total Income [1 Notes- Negligible Effort]
VAT and Services Tax [1 Notes- Negligible Effort]
Auditing [3 Notes- 1% Effort]
Company Audit [2 Notes- 1% Effort]
- 1
- Auditing and Independent Financial Audit, Definitions of Auditing, Features of Auditing
- Audit of Financial Statements and Audit Report: Basic Elements of Audit Report, Types of Opinion by an Auditor, Opinion
Audit of Banking [1 Notes- Negligible Effort]
Financial Management [27 Notes- 14% Effort]
Finance Function [4 Notes- 2% Effort]
- 1
- IMF: Introduction to IMF, IMF Organization Chart, Objectives of IMF, Functions of IMF, Other Functions Includes, Special Lending Facilities of IMF
- International Business: Five Institutions of the World Bank, Objectives of the World Bank, Functions of the World Bank, Management of the World Bank, Membership of the World Bank and the Voting Right
- 2
- Finance Function
- Definitions, Scope and Sources of Finance
Financial Management [1 Notes- Negligible Effort]
Tools of Financial Analysis [10 Notes- 6% Effort]
- 1
- Advantages of Ratio Analysis, Limitations of Ratio Analysis, Classification of Ratios
- Funds Flow Analysis, Significance of Funds Flow Statement, Limitations of Funds Flow Statement
- 2
- Financial and Management Accounting, Cash Flow Analysis, Direct Method
- Ratio Analysis: Persons Interested in Analysis of Financial Statement , Advantages , Limitations , Classification
- 3
- Fund Flow Analysis: Meaning of Funds , Definition , Significance of Funds Flow Statement , Limitations of Funds Flow Statement , Funds Flow Statement
- Cash Flow Analysis: Treatment of Special Items
- 4
- Solvency Ratios and Its Types: Types of Solvency Ratios- Debt-Equity Ratio, Total Debt Ratio, Funded Debt to Total Capitalisation Ratio
- Solvency Ratios and Its Types: Types of Solvency Ratios- Capital Gearing Ratio, Proprietary Ratio, Total Capital Employed to Equity Ratio, Fixed Assets Ratio/Fixed Assets to Total Long Term Funds Ratio, Interest Coverage Ratio, Fixed Assets Coverage Ratio, Cash Coverage Ratio
- 5
- Profitability Ratios: The Profitability Ratios in Relation to Sales
- Profitability Ratios: The Profitability Ratios in Relation to Investment, the Third Category of Profitability Ratios Are Market Test/Valuation Ratios
Capital Budgeting Decisions [1 Notes- Negligible Effort]
Risk and Uncertainty Analysis and Methods [1 Notes- Negligible Effort]
Cost of Capital [1 Notes- Negligible Effort]
CAPM [1 Notes- Negligible Effort]
- 1
- CAPM
Designing of Capital Structure [2 Notes- Negligible Effort]
- 1
- Role of International Financial Institutions: World Bank, Key Function Areas, International Monetary Fund (IMF) , Functions
- Leverages: Points to Ponder , Calculation of Indifference Point
Dividend Decisions and Valuation of Firm [3 Notes- 1% Effort]
- 1
- Walter Model
- Modigliani and Miller Approach
- 2
- Dividend Decisions and Valuation of Firm- Gordon՚s Model Linter՚s Model
Factors Affecting Dividend Policy [1 Notes- Negligible Effort]
Working Capital Management [1 Notes- Negligible Effort]
Corporate Restructuring [1 Notes- Negligible Effort]
Financing Decisions [3 Notes- 1% Effort]
Theories of Capital Structure [3 Notes- 1% Effort]
Financial Markets and Institutions [29 Notes- 15% Effort]
Indian Financial System [2 Notes- 1% Effort]
- 1
- Importance of Banking of Business: Small Banks vs. Large Banks, Universal Banking, Presence of Foreign Banks in India, Government Ownership
- Banking and Financial Institutions
Money Markets [4 Notes- 2% Effort]
- 1
- Features of Money Market: Money Market Instruments, Types of Treasury Bills
- Money Market: Meaning and Definitions of Money Market, Features of Money Market, Functions of Money Market, Structure of Money Market in India
- 2
- Development Finance Institutions: Meaning and Features of Development Finance Institutions, Objectives of Development Finance Institutions, Important Development Finance Institutions in India
- Financial Market
Commercial Banks [3 Notes- 1% Effort]
- 1
- ICICI: Group Companies of ICICI
- Types of Banks and Functions: Functions of Commercial Banks
- 2
- Monetary System: Types of Monetary System: Contractionary Monetary Policy
Reforms in Banking Sector [1 Notes- Negligible Effort]
Monetary and Credit Policy of RBI [6 Notes- 2% Effort]
- 1
- Economic Policies: Fiscal Policy, Monetary Policy, Technology Policy
- Monetary Policy
- 2
- Fiscal Policy: Features & Tools
- Reserve Bank of India: Functions of RBI, Objectives of RBI
- 3
- Reserve Bank of India (RBI)
- Fiscal Policy: Concept, Objectives, Effects & Budgetary Resources
RBI as a Regulator [4 Notes- Negligible Effort]
- 1
- Financial Regulators in India
- Insurance Regulatory and Development Authority of India (IRDAI)
- 2
- Forward Market Commission of India (FMC)
- Pension Fund Regulatory and Development Authority (PFRDA)
Capital Market [1 Notes- Negligible Effort]
Financial Market Instruments [1 Notes- Negligible Effort]
Innovative Debt Instruments [1 Notes- Negligible Effort]
Financial Services [6 Notes- 3% Effort]
Organisation Theory [30 Notes- 15% Effort]
Nature and Concept of Organisation [2 Notes- 1% Effort]
- 1
- Nature and Concept of Organization: Concept of Organizing, Organization Structure, Formal and Informal Organizations, Characteristics of Informal Organization
- Nature and Concept of Organization
External Environment of Organizations [5 Notes- 2% Effort]
- 1
- External Environment of Organizations: Environment, Mechanistic System Mechanism of Each Task, Organic System, Strategy, Centralized
- External Environment of Organization- Technological
- 2
- External Environment of Organization- Social
- External Environment of Organizations- Political
- 3
- External Environment of Organizations- Economic and Legal
Organizational Goals [2 Notes- 1% Effort]
Evolution of Organisation Theory [2 Notes- 1% Effort]
- 1
- Principles of Management: Management Definition
- Management: Organization, Evolution, Levels & Approaches
Modern Concepts of Organisation Theory [2 Notes- Negligible Effort]
- 1
- Organizing of Culture: Organization Culture Can be of Various Types, Need for Organizational Culture
- Types of Organization Culture, Need for Organizational Culture
Differentiation and Integration Process [1 Notes- Negligible Effort]
Centralization and Decentralization Process [1 Notes- Negligible Effort]
Standardization, Formalization and Mutual Adjustment [1 Notes- Negligible Effort]
Formal and Informal Organizations [1 Notes- Negligible Effort]
Mechanistic and Organic Structures [1 Notes- Negligible Effort]
Designing Organizational Structures [5 Notes- 2% Effort]
- 1
- Design of Organization Structure
- Organizing: Types of Organization Structure
- 2
- Span of Control: Factors Influencing Span-Of-Control
- Characteristics, Steps in the Process of Delegation, Distinction between Delegation and Decentralization, Advantages of Decentralization
- 3
- Public Sector and Economic Development
Types of Organization Structure [1 Notes- Negligible Effort]
Matrix Structure [1 Notes- Negligible Effort]
Project Structure [1 Notes- Negligible Effort]
Power Structure and Politics [1 Notes- Negligible Effort]
Im-Pact of Information Technology [1 Notes- Negligible Effort]
Managing Organizational Culture [2 Notes- 1% Effort]
Organisation Behaviour [14 Notes- 6% Effort]
Meaning and Concept [1 Notes- Negligible Effort]
Individual in Organizations [4 Notes- 1% Effort]
- 1
- Impact of Behavioral Science
- Individuals in an Organization- Personality
- 2
- Individuals in an Organization- Theories
- Individuals in an Organization-Determinants
Motivation [2 Notes- Negligible Effort]
- 1
- Business Management of Leading: Process of Motivation, Importance of Motivation, Theories of Motivation, Maslow՚s Need Hierarchy Theory, Theory X and Theory Y
- Process of Motivation, Importance of Motivation, Maslow՚s Need Hierarchy Theory, Theory X & Y
Leadership [1 Notes- Negligible Effort]
Quality of Work Life (QWL) [2 Notes- Negligible Effort]
- 1
- Quality of Work Life- Meaning and Its Impact on Performance
- Ways of Enhancement of Quality of Work Life
Quality Circles (QC) [1 Notes- Negligible Effort]
Management of Conflicts in Organizations [1 Notes- Negligible Effort]
Organizational Effectiveness [2 Notes- 1% Effort]
Human Resources Management (HRM) [56 Notes- 19% Effort]
Meaning [19 Notes- 5% Effort]
- 1
- Role of Managers: Interpersonal Roles, Informational Roles, Decisional Roles
- Management Skills: Technical Skill, Human Skill, Conceptual Skill
- 2
- Examples of Management Skills: Planning, Communication, Decision Making, Delegation, Problem Solving, Motivating, Commercial Awareness, Mentoring
- What is Organizational Design?
- 3
- Approaches to Organisational Design: Functional Structure, Divisional Structure, Matrix Design, Network Structure
- Group Properties: Group Decision Making Techniques
- 4
- Communication: Functions and Process
- Direction of Communication and Interpersonal Communication
- 5
- Function of Management: External and Internal Environment
- Diagnostic Model: Advantages of the Model, Limitations of the Model
- 6
- Forces and Influences on HRM
- Employee Discipline Importance: Causes of Indiscipline, Features, Objectives, Importance
- 7
- Grievance Management- Importance, Process and Practices, Causes, Objectives of Grievance Management, Importance, Steps, Practices for Grievance Redressal
- Concept and Significance of OB: Scope of OB, Factors Affecting OB, Significance of OB, Challenges Faced by OB
- 8
- Balanced Scorecard: Four Perspectives, Advantages
- Concept of Organizational Behavior
- 9
- Scope and Factors of OB: Factors Affecting OB
- Significance and Challenges in OB
- 10
- Concepts, Role and Functions: Introduction to HRM, Concept of Human Resource, Functions of Human Resource Management
Human Resource Planning [7 Notes- 2% Effort]
- 1
- Concepts and Perspectives in HRM: Importance of HRM, Scope of HRM, Normative Perspective of HRM, Critical Perspective of HRM, Behavioural Perspective, Strategic Perspective of HRM, Functions of HRM
- Significance Objectives and Features of HRM: Objectives of HRM, Features of HRM
- 2
- HRM in Changing Environment
- Job Analysis: Uses of Job Analysis, Steps in Job Analysis, Outcomes of Job Analysys, Features, Techniques of Job Analysis
- 3
- Human Resource Planning: Objectives, Process and Techniques Importance & Limitations
- Exit Policy and Implications: Process, Exit Interview, Implications of Exit Policy, Limitations of Exit Policy
- 4
- Human Resource Planning: Definition of Human Resource Planning, Process of Human Resource Planning
Job Analysis [1 Notes- Negligible Effort]
Job Description [1 Notes- Negligible Effort]
Recruitment Process [9 Notes- 3% Effort]
- 1
- Contract of Agency: Provisions Regarding Agency , Termination of Agency
- Process of Recruitment, Sources of Recruitment
- 2
- Sources of Recruitment: Factors Influencing Recruitment, Process of Recruitment, Sources of Recruitment
- Recruitment Methods: Internal Sources, Merits of the Method, Demerits of the Method, External Sources, Advantages, Disadvantages
- 3
- Selection Procedure: Steps Involved in Selection Procedure, Advantages and Limitations of the Selection Procedure
- Selection Test: Objectives, Personality Test, Advantages and Limitation of Selection Test
- 4
- Placement and Follow up: Induction, Objectives of Induction, Steps of Induction Programme, Advantages
- Recruiting Methods: Types of Recruitment, Internal Recruitment, External Recruitment
- 5
- Recruitment and Selection: Process of Recruitment, Sources of Recruitment
Orientation and Placement [1 Notes- Negligible Effort]
Training and Development Process [9 Notes- 3% Effort]
- 1
- Stages of Group Development: Forming, Storming, Norming, Performing, Adjourning
- Development Personnel: Objectives, Need for Training and Development, Advantages, Limitations
- 2
- Development Personnel- Methods: The Job Training, Management Roles, Mintzberg Managerial Roles, Management Skills, Examples of Management Skills
- Career Development and Planning- Concept of Career: Features, the Four Career Concepts
- 3
- Career Planning and Development Methods: Features, Methods, Individual Methods, Organisational Methods, Challenges
- Human Resource Development: Advantages, Disadvantages, Implementation Green HRM, Strategic Aspect of Green HRM, Green HRM Practices
- 4
- Training and Development: Methods of Training and Development Programme
- XBRL-New Language of Business Reporting/New Generation Financial Reporting Language
- 5
- XBRL and the Financial and Business Reporting Supply Chain; IFRS and XBRL, XBRL and India
Performance Appraisal and 360 Degree Feed Back [4 Notes- 1% Effort]
- 1
- Performance Appraisal System- Importance and Objectives: Components, Objectives, Importance, Limitations
- Techniques of Appraisal System: Trait Methods, Merit Rating, Merit Rating Process, Straight Ranking Method, Paired Comparison Method, Forced Distribution Method, Graphic Rating Scale Method
- 2
- New Trends in Appraisal System: Management by Objectives, 360 Degrees Feedback Appraisal Method, Behaviourally Anchored Rating Scale, Supervisor Appraisal, Peer Appraisal, Subordinate Appraisal
- Performance Appraisal: Performance Evaluation Tools, Performance Appraisal Biases
Salary and Wage Administration [1 Notes- Negligible Effort]
Job Evaluation [1 Notes- Negligible Effort]
Employee Welfare [1 Notes- Negligible Effort]
Promotions [1 Notes- Negligible Effort]
Transfers and Separations [1 Notes- Negligible Effort]
Industrial Relations (IR) [18 Notes- 6% Effort]
Formation of Trade Unions [1 Notes- Negligible Effort]
Formation of Trade Union Legislation [1 Notes- Negligible Effort]
Formation of Trade Union Movement in India [1 Notes- Negligible Effort]
Nature of Industrial Disputes [3 Notes- 1% Effort]
- 1
- Nature of Industrial Disputes- Strikes and Lockouts
- Nature of Industrial Dispute- Prevention and Settlement of Dispute
- 2
- Causes of Industrial Dispute
Worker's Participation in Management [6 Notes- 1% Effort]
- 1
- Trade Union: Importance of Unionism, Conditions for Regulation, Principles, Reasons Why Workers Join Unions
- Trade Union- National Trade Union Movement: PRE 1918 Phase, 1918 - 1924,1925 - 1934,1935 - 1946,1947 Since
- 2
- Collective Bargaining Concept, Process, Prerequisites: Objectives, Subject Matter of Collective Bargaining, Procedure, Importance
- Employee Participation -Objectives: Features, Importance, Objectives
- 3
- Employee Participation- Forms: Levels of Employee Participation, Forms of Worker Particpation
- Workers Participation in Management: Objectives, Levels of Participation of Employees in Management
Industrial Relations in Public Enterprises [4 Notes- 1% Effort]
- 1
- Industrial Relation Approach
- Industrial Democracy: Need, Features, Forms of Industrial Democracy, Need of Industrial Democracy, Disadvantages
- 2
- Industrial Democracy- Prerequisites: Need of Industrial Democracy, Objectives, Prerequisites, Extension of Democracy to Industry, Disadvantages
- Industrial Relations in India: Introduction to Industrial Relations, Objectives of Industrial Relations in India, Types of Industrial Relations