View 225 Notes (Detailed) on IAS (CSE) Mains Commerce Accountancy Time you need to read all the notes in this subject once. Each chapter heading shows its own time. Divide these hours by the days left before your exam to fix your daily study target. Keep extra days for revision.
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Financial Accounting 3 hrs
15 Notes
Accounting as a Financial Information System2
- 12
- 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 Standards2
- 11
- Advantages of Accounting Standards: Components of Financial Statement under IFRS, Need for Ind. as
- 21
- 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 Transactions3
- 12
- 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
- 21
- Issue: Characteristics of Company, Issue of Shares, Journal Entries
Preparation and Presentation of Company Final Accounts8
- 12
- Valuation of Shares, Amalgamation, Absorption and Reconstruction
- Structural Analysis of Corporate Combinations
- 22
- Statutory Framework under the Companies Act, 2013
- Procedural Rigor and Tribunal Oversight
- 32
- Amalgamation in the Public Interest and Regulatory Governance
- Competition Law and Merger Control
- 42
- Accounting Methodologies: AS 14 and Ind AS 103 - For Amalgamation
- Fiscal and Tax Implications: Valuation and Share Exchange Ratio
Cost Accounting 5.5 hrs
16 Notes
Nature and Functions of Cost Accounting2
- 12
- 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 System1
Cost Concepts3
- 12
- 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
- 21
- Costing for Decision – Making
Methods of Costing3
- 11
- Methods of Costing (Job Costing): Job Costing, Difference between Job Costing and Contract Costing, Procedure of Job Costing, Contract Costing
- 21
- Features of Process Costing, Application of Process Costing, Few Important Treatments in Process Costing, Objectives of ABC Costing
- 31
- Life Cycle Costing, Target Costing, Kaizen Costing, JIT (Just in Time)
Incremental Analysis and Differential Costing2
- 11
- Incremental Analysis and Differential Costing- Shut down Decisions
- 21
- Pricing Strategies, Benefits of Good Pricing Strategy, Skimming Pricing, Penetration Pricing, Peak Pricing
Techniques of Cost Control and Cost Reduction1
Standard Costing1
Variance Analysis1
Responsibility Accounting1
Divisional Performance Measurement1
Taxation 3 hrs
13 Notes
Income Tax4
- 11
- Constitutional Validity: Some Important Definitions, Heads of Income
- 21
- Residential Status and Tax Incidence: Determination of Residential Status of an Individual, Residential Status of a Hindu Undivided Family
- 31
- Income-Tax Law and Tax Planning, Exempted Incomes, Conditions for Exemption
- 41
- Exempt Incomes, Section 10 (1): Income Earned from Agricultural Means
Simple Problems of Computation of Income6
- 12
- Simple Problems of Computation of Income (Salary)
- Simple Problems on Income from House Property
- 21
- Simple Problems on Profits and Gains from Business
- 31
- Simple Problems on Calculation of Capital Gains
- 42
- Income from Other Sources
- Income-Tax Law and Tax Planning: Different Types of Assessment
Set-Off and Carry Forward of Loss1
Deductions from Gross Total Income1
VAT and Services Tax1
Auditing 1 hr
Financial Management 14.5 hrs
28 Notes
Finance Function4
- 12
- 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
- 21
- Finance Function
- 31
- Definitions, Scope and Sources of Finance
Financial Management1
Tools of Financial Analysis10
- 11
- Advantages of Ratio Analysis, Limitations of Ratio Analysis, Classification of Ratios
- 22
- Funds Flow Analysis, Significance of Funds Flow Statement, Limitations of Funds Flow Statement
- Financial and Management Accounting, Cash Flow Analysis, Direct Method
- 31
- Ratio Analysis: Persons Interested in Analysis of Financial Statement, Advantages, Limitations, Classification
- 42
- 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
- 51
- Solvency Ratios and Its Types: Types of Solvency Ratios- Debt-Equity Ratio, Total Debt Ratio, Funded Debt to Total Capitalisation Ratio
- 61
- 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
- 71
- Profitability Ratios: The Profitability Ratios in Relation to Sales
- 81
- Profitability Ratios: The Profitability Ratios in Relation to Investment, the Third Category of Profitability Ratios Are Market Test/Valuation Ratios
Capital Budgeting Decisions1
Risk and Uncertainty Analysis and Methods1
Cost of Capital1
CAPM1
- 11
- CAPM
Designing of Capital Structure2
- 12
- 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 Firm3
- 12
- Walter Model
- Modigliani and Miller Approach
- 21
- Dividend Decisions and Valuation of Firm- Gordon՚s Model Linter՚s Model
Factors Affecting Dividend Policy1
Working Capital Management1
Corporate Restructuring2
Financing Decisions 2 hrs
3 Notes
Theories of Capital Structure3
Financial Markets and Institutions 6.5 hrs
29 Notes
Indian Financial System2
- 12
- 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 Markets4
- 11
- Features of Money Market: Money Market Instruments, Types of Treasury Bills
- 21
- Money Market: Meaning and Definitions of Money Market, Features of Money Market, Functions of Money Market, Structure of Money Market in India
- 31
- Development Finance Institutions: Meaning and Features of Development Finance Institutions, Objectives of Development Finance Institutions, Important Development Finance Institutions in India
- 41
- Financial Market
Commercial Banks3
- 12
- ICICI: Group Companies of ICICI
- Types of Banks and Functions: Functions of Commercial Banks
- 21
- Monetary System: Types of Monetary System: Contractionary Monetary Policy
Reforms in Banking Sector1
Monetary and Credit Policy of RBI6
- 11
- Economic Policies: Fiscal Policy, Monetary Policy, Technology Policy
- 21
- Monetary Policy
- 32
- Fiscal Policy: Features & Tools
- Reserve Bank of India: Functions of RBI, Objectives of RBI
- 42
- Reserve Bank of India (RBI)
- Fiscal Policy: Concept, Objectives, Effects & Budgetary Resources
RBI as a Regulator4
- 13
- Financial Regulators in India
- Insurance Regulatory and Development Authority of India (IRDAI)
- Forward Market Commission of India (FMC)
- 21
- Pension Fund Regulatory and Development Authority (PFRDA)
Capital Market1
Financial Market Instruments1
Innovative Debt Instruments1
Financial Services6
Organisation Theory 7 hrs
30 Notes
Nature and Concept of Organisation2
- 11
- Nature and Concept of Organization: Concept of Organizing, Organization Structure, Formal and Informal Organizations, Characteristics of Informal Organization
- 21
- Nature and Concept of Organization
External Environment of Organizations5
- 11
- External Environment of Organizations: Environment, Mechanistic System Mechanism of Each Task, Organic System, Strategy, Centralized
- 22
- External Environment of Organization- Technological
- External Environment of Organization- Social
- 32
- External Environment of Organizations- Political
- External Environment of Organizations- Economic and Legal
Organizational Goals2
- 11
- Organizational Goals- Primary and Secondary Goals
- 21
- Organizational Goals-Single and Multiple Goals
Evolution of Organisation Theory2
- 11
- Principles of Management: Management Definition
- 21
- Management: Organization, Evolution, Levels & Approaches
Modern Concepts of Organisation Theory2
- 12
- 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 Process1
Centralization and Decentralization Process1
Standardization, Formalization and Mutual Adjustment1
Formal and Informal Organizations1
Mechanistic and Organic Structures1
Designing Organizational Structures5
- 11
- Design of Organization Structure
- 22
- Organizing: Types of Organization Structure
- Span of Control: Factors Influencing Span-Of-Control
- 32
- Characteristics, Steps in the Process of Delegation, Distinction between Delegation and Decentralization, Advantages of Decentralization
- Public Sector and Economic Development
Types of Organization Structure1
Matrix Structure1
Project Structure1
Power Structure and Politics1
Im-Pact of Information Technology1
Managing Organizational Culture2
Organisation Behaviour 3 hrs
14 Notes
Meaning and Concept1
Individual in Organizations4
- 12
- Impact of Behavioral Science
- Individuals in an Organization- Personality
- 21
- Individuals in an Organization- Theories
- 31
- Individuals in an Organization-Determinants
Motivation2
- 12
- 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
Leadership1
Quality of Work Life (QWL)2
- 12
- Quality of Work Life- Meaning and Its Impact on Performance
- Ways of Enhancement of Quality of Work Life
Quality Circles (QC)1
Management of Conflicts in Organizations1
Organizational Effectiveness2
Human Resources Management (HRM) 8 hrs
56 Notes
Meaning19
- 13
- Role of Managers: Interpersonal Roles, Informational Roles, Decisional Roles
- Management Skills: Technical Skill, Human Skill, Conceptual Skill
- Examples of Management Skills: Planning, Communication, Decision Making, Delegation, Problem Solving, Motivating, Commercial Awareness, Mentoring
- 23
- What is Organizational Design?
- Approaches to Organisational Design: Functional Structure, Divisional Structure, Matrix Design, Network Structure
- Group Properties: Group Decision Making Techniques
- 32
- Communication: Functions and Process
- Direction of Communication and Interpersonal Communication
- 42
- Function of Management: External and Internal Environment
- Diagnostic Model: Advantages of the Model, Limitations of the Model
- 52
- Forces and Influences on HRM
- Employee Discipline Importance: Causes of Indiscipline, Features, Objectives, Importance
- 62
- 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
- 73
- Balanced Scorecard: Four Perspectives, Advantages
- Concept of Organizational Behavior
- Scope and Factors of OB: Factors Affecting OB
- 82
- Significance and Challenges in OB
- Concepts, Role and Functions: Introduction to HRM, Concept of Human Resource, Functions of Human Resource Management
Human Resource Planning7
- 12
- 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
- 22
- HRM in Changing Environment
- Job Analysis: Uses of Job Analysis, Steps in Job Analysis, Outcomes of Job Analysys, Features, Techniques of Job Analysis
- 32
- Human Resource Planning: Objectives, Process and Techniques Importance & Limitations
- Exit Policy and Implications: Process, Exit Interview, Implications of Exit Policy, Limitations of Exit Policy
- 41
- Human Resource Planning: Definition of Human Resource Planning, Process of Human Resource Planning
Job Analysis1
Job Description1
Recruitment Process9
- 12
- Contract of Agency: Provisions Regarding Agency, Termination of Agency
- Process of Recruitment, Sources of Recruitment
- 22
- 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
- 32
- 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
- 42
- Placement and Follow up: Induction, Objectives of Induction, Steps of Induction Programme, Advantages
- Recruiting Methods: Types of Recruitment, Internal Recruitment, External Recruitment
- 51
- Recruitment and Selection: Process of Recruitment, Sources of Recruitment
Orientation and Placement1
Training and Development Process9
- 13
- Stages of Group Development: Forming, Storming, Norming, Performing, Adjourning
- Development Personnel: Objectives, Need for Training and Development, Advantages, Limitations
- Development Personnel- Methods: The Job Training, Management Roles, Mintzberg Managerial Roles, Management Skills, Examples of Management Skills
- 22
- Career Development and Planning- Concept of Career: Features, the Four Career Concepts
- Career Planning and Development Methods: Features, Methods, Individual Methods, Organisational Methods, Challenges
- 32
- Human Resource Development: Advantages, Disadvantages, Implementation Green HRM, Strategic Aspect of Green HRM, Green HRM Practices
- Training and Development: Methods of Training and Development Programme
- 42
- XBRL-New Language of Business Reporting/New Generation Financial Reporting Language
- XBRL and the Financial and Business Reporting Supply Chain; IFRS and XBRL, XBRL and India
Performance Appraisal and 360 Degree Feed Back4
- 13
- 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
- New Trends in Appraisal System: Management by Objectives, 360 Degrees Feedback Appraisal Method, Behaviourally Anchored Rating Scale, Supervisor Appraisal, Peer Appraisal, Subordinate Appraisal
- 21
- Performance Appraisal: Performance Evaluation Tools, Performance Appraisal Biases
Salary and Wage Administration1
Job Evaluation1
Employee Welfare1
Promotions1
Transfers and Separations1
Industrial Relations (IR) 2.5 hrs
18 Notes
Formation of Trade Unions1
Formation of Trade Union Legislation1
Formation of Trade Union Movement in India1
Nature of Industrial Disputes3
- 12
- Nature of Industrial Disputes- Strikes and Lockouts
- Nature of Industrial Dispute- Prevention and Settlement of Dispute
- 21
- Causes of Industrial Dispute
Worker՚s Participation in Management6
- 12
- 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
- 23
- Collective Bargaining Concept, Process, Prerequisites: Objectives, Subject Matter of Collective Bargaining, Procedure, Importance
- Employee Participation -Objectives: Features, Importance, Objectives
- Employee Participation- Forms: Levels of Employee Participation, Forms of Worker Particpation
- 31
- Workers Participation in Management: Objectives, Levels of Participation of Employees in Management
Industrial Relations in Public Enterprises4
- 13
- Industrial Relation Approach
- Industrial Democracy: Need, Features, Forms of Industrial Democracy, Need of Industrial Democracy, Disadvantages
- Industrial Democracy- Prerequisites: Need of Industrial Democracy, Objectives, Prerequisites, Extension of Democracy to Industry, Disadvantages
- 21
- Industrial Relations in India: Introduction to Industrial Relations, Objectives of Industrial Relations in India, Types of Industrial Relations