Uttarakhand SSC Syllabus : Assistatnt Accountant Post

Uttarakhand SSC Syllabus : Assistatnt Accountant Post

. Unit-I     : Stakeholders  in Accounting  Information.

  •     Accounting: Concepts, Conventions and   basic  knowledge  of Accounting  Standards.
  •     Basics  of Accounting.
  •     Concept  of Capital & Revenue.Accounting  Process: Journal ledeger Trial Balance.
  •     Bank  Reconciliation Statement,  Bills of Exchange  and Rectification  of  Errors.
  •     Depreciation  Accounting.
  •     Preparation  of Final Accounts with Adjustments.
  •    Partnership  Accounts: Admission, Retirement, death & dissolution of partnership.
  •    Hire Purchase  & Instali~nents Payment  system.
  •   Computation   of Insurance    Claims  for  loss  of stock  and  loss  of profit.

Unit-II   : Advanced  Financial  Accounting.

  •    Issue,  forfeiture   and Reissue  of Shares, Issue and Redemption  of Preference  Shares and Debentures.
  •    Valuation  of Goodwill  and Shares.
  •   Basic  of Amalgamation,  Absorption  and Reconstruction.

Unit-III   : Financial  Management.

  •   Finance  Function,  Time Value of Money.
  •   Theories  of Capital Structure.
  •   Working Capital Management.
  •   Cost of Capital.
  •   Dividend  Policy.
  •   Security  Analysis  & Portfolio Management: Computation of Risk Returns  and Portfolio  Risk,CAPM.
  •   Leverage  Analysis.

Unit- IV    : Cost and Managelnent Accounting.

  •   Cost Reduction  and Cost Control.
  •   Target  Costing, Benchmarking.  Just-in- Time Approach (IIT). Decision - makings  Costs.
  •   Marginal  Costing- Meaning and its Practical  Application.
  •   Responsibility Accounting ..
  •   Ratio Analysis.
  •   Funds Flow  & Cash Flow Statements  and Cash Budget.
  •   Capital Budgeting.

Unit- V    MIS, Auditing  & Taxation

The   concept   of  MIS; Softwares  for MIS and  Accounting; Types  of Sofrwares;  Data Processing:  Batch  Processing,   Real Time . on Live' Processing;   Safeguarding  of Information;  Internal Control; Appointment,    Powers,   Duties   &   Responsibilities  of  an  Auditor; Types of  Audit Reports of Companies-  Unmodified Report,Modified Report (Qualified Report, Adverse Report, Disclaimer of Opinion);   Heads   of Income, Computation   of  Taxable   Income  and Tax Liability  of Individuals

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Courtesy:UK-SSC