IAS - Most competitive Exam in World !!!!!!!!!!!!!!!!

Mohan Verma (CA,M.COM.) (4234 Points)

10 June 2009  

Civil Services Examination

The Civil Services Examination is considered one of the most competitive and rigorous in the world;

In India, the Civil Services Examination is a nationwide competitive civil service examination conducted by Union Public Service Commission (UPSC) of India. Candidates wishing to enter many administrative services of the Indian government must take the test.

 

Process

 Candidates must complete a three-phase process, with a success rate of about 0.1 percent of the total applicants:

 

  • Phase I: Civil Services Exam (Preliminary)
  • Phase II: Civil Services Exam (Main)
  • Phase III: Interview

 

To secure a place in the highly sought-after Indian Administrative Service and Indian Foreign Service, candidates must secure a rank in the top 50.

 

UPSC Subjects for Preliminary Exam

 

Papers Details Marks
Paper - I General Studies (150 Marks)
Paper - II One of the optional subjects to be selected from the prescribed optional subjects (300 Marks)

Optional Subjects for Preliminary Exam

  1. General Studies
  2. Agriculture
  3. Animal Husbandry & Veterinary Science
  4. Botany
  5. Chemistry
  6. Civil Engineering
  7. Commerce
  8. Economics
  9. Electrical Engineering
  10. Geography
  11. Geology
  12. Indian History
  13. Law
  14. Mathematics
  15. Mechanical Engineering
  16. Medical Science
  17. Philosophy
  18. Physics
  19. Political Science
  20. Psychology
  21. Public Administration
  22. Sociology
  23. Statistics
  24. Zoology

 

UPSC Subjects for Main Exam

Papers Details Marks
Paper-I One of the Indian Languages to be selected by the candidate from the 18 languages included in the VIIIth Schedule to the Constitution (Qualifying Paper) (300 Marks)
Paper-II English (Qualifying Paper) (300 Marks)
Paper-III Essay (200 Marks)
Papers IV & V General Studies (300 Marks for each paper) (600 Marks)
Papers VI, VII, VIII & IX Any two subjects (each having 2 papers) to be selected from the prescribed optional subjects (300 marks for each paper) (1200 Marks)

Total Marks for Written Examination (2000 Marks)

 

 

Interview Test (300 Marks)

Grand Total (2300 Marks)

 

Subjects for Mains

  1. General Studies
  2. Essay
  3. English Qualifying
  4. Indian Languages
  5. Agriculture
  6. Animal Husbandry & Veterinary Science
  7. Botany
  8. Chemistry
  9. Civil Engineering
  10. Commerce
  11. Economics
  12. Electrical Engineering
  13. Geography
  14. Geology
  15. Indian History
  16. Law
  17. Mathematics
  18. Mechanical Engineering
  19. Medical Science
  20. Philosophy
  21. Physics
  22. Political Science
  23. Psychology
  24. Public Administration
  25. Sociology
  26. Statistics
  27. Zoology
  28. Anthropology
  29. Arabic
  30. Assamese
  31. Bengali
  32. Chinese
  33. English
  34. French
  35. German
  36. Gujarati
  37. Hindi
  38. Kannada
  39. Kashmiri
  40. Konkani
  41. Malayalam
  42. Manipuri
  43. Marathi
  44. Nepali
  45. Oriya
  46. Pali
  47. Persian
  48. Punjabi
  49. Russian
  50. Sanskrit
  51. Sindhi
  52. Tamil
  53. Telugu
  54. Urdu
  55. Management

 

 

IAS Pre-Exam Paper Syllabus

 

Commerce and Accountancy

 

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 organisation.

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 Organisation

Distinctive features of different forms of business organisation, 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.

Organisation 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 Organisation 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.

 

 

IAS Main Syallabus

 

Commerce and Accountancy


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PAPER – II

Organisation Theory and Behaviour, Human Resource Management and Industrial Relations

Organisation Theory and Behaviour

1. Organisation Theory:

Nature and Concept of Organisation; External Environment of Organizations -Technological, Social, Political, Economical and Legal; Organizational Goals - Primary and Secondary goals, Single and Multiple Goals; Management by Objectives.

Evolution of Organisation Theory: Classical, Neo-classical and Systems Approach.

Modern Concepts of Organisation Theory: Organisational Design, Organisational Structure and Organisational Culture.

Organisational Design–Basic Challenges; Differentiation and Integration Process; Centralization and Decentralization Process; Standardization / Formalization and Mutual Adjustment. Coordinating Formal and Informal Organizations. Mechanistic and Organic Structures.

Designing Organizational structures–Authority and Control; Line and Staff Functions, Specialization and Coordination. Types of Organization Structure –Functional. Matrix Structure, Project Structure. Nature and Basis of Power , Sources of Power, Power Structure and Politics. Impact of Information Technology on Organizational Design and Structure.

Managing Organizational Culture.

2. Organisation Behaviour:

Meaning and Concept; Individual in organizations: Personality, Theories, and Determinants; Perception - Meaning and Process.

Motivation: Concepts, Theories and Applications. Leadership-Theories and Styles. Quality of Work Life (QWL): Meaning and its impact on Performance, Ways of its Enhancement. Quality Circles (QC) – Meaning and their Importance. Management of Conflicts in Organizations. Transactional Analysis, Organizational Effectiveness, Management of Change.

 

 

Human Resources Management and Industrial Relations

1. Human Resources Management (HRM):

Meaning, Nature and Scope of HRM, Human Resource Planning, Job Analysis, Job Descriptttttion, Job Specification, Recruitment Process, Selection Process, Orientation and Placement, Training and Development Process, Performance Appraisal and 360 ° Feed Back, Salary and Wage Administration, Job Evaluation, Employee Welfare, Promotions, Transfers and Separations.

2. Industrial Relations (IR):

Meaning, Nature, Importance and Scope of IR, Formation of Trade Unions, Trade Union Legislation, Trade Union Movement in India. Recognition of Trade Unions, Problems of Trade Unions in India. Impact of Liberalization on Trade Union Movement.

Nature of Industrial Disputes : Strikes and Lockouts , Causes of Disputes, Prevention and Settlement of Disputes.

Worker's Participation in Management: Philosophy, Rationale, Present Day Status and Future Prospects.

Adjudication and Collective Bargaining.

Industrial Relations in Public Enterprises, Absenteeism and Labor Turnover in Indian Industries and their Causes and Remedies.

ILO and its Functions.

 

 

PAPER - I

Accounting and Finance

 

Accounting, Taxation & Auditing

 

1. Financial Accounting:

Accounting as a Financial Information System; Impact of Behavioural Sciences. Accounting Standards e.g., Accounting for Depreciation, Inventories, Research and Development Costs, Long-term Construction Contracts, Revenue Recognition, Fixed Assets, Contingencies, Foreign Exchange Transactions, Investments and Government Grants, Cash Flow Statement, Earnings Per Share.

Accounting for Share Capital Transactions including Bonus Shares, Right Shares,

Employees Stock Option and Buy- Back of Securities.

Preparation and Presentation of Company Final Accounts.

Amalgamation, Absorption and Reconstruction of Companies.

 

2. Cost Accounting:

Nature and Functions of Cost Accounting. Installation of Cost Accounting System. Cost Concepts related to Income Measurement, Profit Planning, Cost Control and Decision Making.

Methods of Costing: Job Costing, Process Costing, Activity Based Costing.

Volume – cost – Profit Relationship as a tool of Profit Planning.

Incremental Analysis/ Differential Costing as a Tool of Pricing Decisions, Product Decisions, Make or Buy Decisions, Shut-Down Decisions etc.

Techniques of Cost Control and Cost Reduction: Budgeting as a Tool of Planning and Control. Standard Costing and Variance Analysis.

Responsibility Accounting and Divisional Performance Measurement.

 

3. Taxation:

Income Tax: Definitions; Basis of Charge; Incomes which do not form Part of Total Income. Simple problems of Computation of Income (of Individuals only) under Various Heads, i.e., Salaries, Income from House Property, Profits and Gains from Business or Profession, Capital Gains, Income from other sources, Income of other Persons included in Assessee's Total Income .

Set - Off and Carry Forward of Loss.

Deductions from Gross Total Income.

Salient Features/Provisions Related to VAT and Services Tax.

 

4. Auditing:

Company Audit: Audit related to Divisible Profits, Dividends, Special investigations, Tax audit.

Audit of Banking, Insurance, Non-Profit Organizations and Charitable Societies/Trusts/Organizations.

 

 

Financial Management, Financial Institutions and Markets

 

1. Financial Management:

Finance Function: Nature, Scope and Objectives of Financial Management: Risk and Return Relationship.

Tools of Financial Analysis: Ratio Analysis, Funds-Flow and Cash-Flow Statement.

Capital Budgeting Decisions: Process, Procedures and Appraisal Methods. Risk and Uncertainty Analysis and Methods.

Cost of capital: Concept, Computation of Specific Costs and Weighted Average Cost of Capital. CAPM as a Tool of Determining Cost of Equity Capital.

Financing Decisions: Theories of Capital Structure - Net Income (NI) Approach,

Net Operating Income (NOI) Approach, MM Approach and Traditional Approach. Designing of Capital structure: Types of Leverages (Operating, Financial and Combined), EBIT- EPS Analysis, and other Factors.

Dividend Decisions and Valuation of Firm: Walter's Model, MM Thesis, Gordan's Model Lintner's Model. Factors Affecting Dividend Policy.

Working Capital Management: Planning of Working Capital. Determinants of Working Capital. Components of Working Capital - Cash, Inventory and Receivables.

Corporate Restructuring with focus on Mergers and Acquisitions (Financial aspects only)

 

2. Financial Markets and Institutions:

Indian Financial System: An Overview

Money Markets: Participants, Structure and Instruments. Commercial Banks. Reforms in Banking sector. Monetary and Credit Policy of RBI. RBI as a Regulator.

Capital Market: Primary and Secondary Market. Financial Market Instruments and Innovative Debt Instruments; SEBI as a Regulator.

Financial Services: Mutual Funds, Venture Capital, Credit Rating Agencies, Insurance and IRDA.