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This website is doveloped for the helping of the aspirants for RAS/RTS exam conducted by the RPSC. This is free website, no charge for any matter. If anybody will find any mistakes or any wrong/disputed matter on this website then please inform me about that matter. That disputed matter will be removed as if requested by you. I am trying to provide more and more useful and important material for the RAS. You can find here everything like Previous papers, Syllabus, Strategy for preparation, Time Table, Forthcoming Exams,Recommended Books for RAS. All matter is not for commercial purpose, is is just for helping the aspirants/students of RAS or/and other same exams conducted by the RPSC.

EDITOR : Er. H.V. Meena

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Thursday, September 13, 2007

Commerce

Commerce (Code No. 07)
Part - I : Accounting
Preparation of the Financial statements including statement of sources and uses of
funds. Ratio analysis and interpretation : Ratios relating to short term liquidity, long
terms solvency and profitability.
Company Accounts : Issue and redemption of shares and debentures, Capitalisation of
profits and issue of bonus shares; Accounting for depreciation including accelerated
method of providing depreciation. Study of Indian Accounting standards : Accounting
standards relating to Accounting Policy, Valuation of Inventory, Depreciation, Fixed
Assets, Events occurring after Balance Sheet Date.
Rate of Return on Investment (ROI) : Evaluation of the over-all performance of a
business entity, Marginal costing and decision making.
Auditing : Objects of auditing, Balance Sheet and continuous audit; Concept and
objects of management audit; Company Audit : Appointment, rights, duties and liabilities
of a Company Auditor.
Part- II Business Management and Secretarial Practice
Floatation of a Joint Stock Company-Procedure and documents; Doctrine of indoor
management and Principle of constructive notice ; Types of securities SEBI guidelines
regarding their issue.
Management Functions : Planning, Organising, Directing, Coordination and Control.
Organisation structure : Centralisation and decentralisation; Delegation of authority,
Span of control; Management by objectives (MBO); Management by exception.
Company Secretarial Practice : Appointment, qualifications and disqualifications -
Rights, duties and liabilities of Company Secretary, Drafting of notices, agenda,
resolutions and minutes.
Stock Exhanges : Primary and Secondary markets.
Procedure and Financing of Export and Import Trade, Export promotion, Role of
EXIM Bank; Principles of Insurance - Life, Fire and Marine insurance.
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