Organisation : Karnataka Public Service Commission
Announcement : Syllabus
Designation : Assistant Controller (Group-A) & Audit Officer (Group-B)

Download Syllabus : http://www.indianjobtalks.com/upload...itsyllabus.PDF
Home Page : http://kpsc.kar.nic.in/

Assistant Controller & Audit Officer Syllabus :
PART - A
Preliminary Exam :
(I) Paper -I General Studies
a. General Science
b. Current events of State. National and International importance
c. History of India
d. World Geography
e. Indian Polity and Economics
f. Indian National Movement and General Mental ability

Paper -II Commerce and Management
As prescribed for Main Examination

PART - B
Main Exam :
(I) Paper - I Kannada
a. Comprehension of given passages 25 Marks
b. Usage 25 Marks
c. Precise writing 25 Marks
d. Vocabulary 25 Marks
e. Short essay 25 Marks
f. Translation from English to Kannada 25 Marks

(II) Paper - II English
a. Comprehension of given passage 25 Marks
b. Precise Writing 25 Marks
c. Usage 25 Marks
d. Vocabulary 25 Marks
e. Short Essay 25 Marks
f. Communication Skills 25 Marks

(III) Paper - III General Studies
a. Modern History of India and Indian culture with special reference to the History and Culture of Karnataka
b. Current events of state. National and International importance
c. Statistical Analysis, Graph and Diagrams

(IV) Paper - IV General Studies
a. Indian Polity with special reference to Karnataka State.
b. Indian Economy and Geography of India with Special reference to Karnataka Economy and India.
c. The roll and impact of Science and Technology in the development of Karnataka and India.

(V) Paper - V Financial Accounting, Management and Analysis
I. Accounting Theory and Practice :
a. Definition of Accounting - Need for Accounting Art Ws Science-Scope of Accounting, Relationship Accounting with other disciplines, History of Accounting Systems.
b. Structure of Accounting Theory : Conceptual Framework, objectives, Approaches. Assumptions Concep' of Conventions, Indian Standards. Generally Accepted Accounting Principles.

c. Human Resources Accounting : Need and Development-Concepts and objectives. Methods of Valuation ( Human Resources, Historical Cost Approach, Replacement Cost Approach and Opportunity co approach. The Benefits of Human Resources Accounting, Problems and Limitations of Human Resources Accounting — Merits and Limitations of Human Resources Accounting, Indian Scene- Case Studies

d. Accounting for Price Level Changes : Price Level Change and Financial Statements, Current purchasing power accounting Current Cost Accounting-Specific and General Price Level Accounting-Merits and Limitations of Accounting Price level changes.
e. Emerging Reporting Issues : Brand Accounting-Accounting for Intangibles-Value Added Accounting, XBRL Social Accounting Environmental Reporting.

II. Financial Management and Analysis :
a. Capital Cost : Cost of Equity-Stock, & Long term Debts, Cost of Short, Term Borrowing, Capital marketing Hypothesis: Derivation of sharpe Lintner Model Empirical Evaluation of the Model.

b. Capital Structure Hypothesis : Traditional proposition Ws Modiglani Proposition, Empirical Evaluation of prepositions-Dividend policy Decisions, Factors Affecting Dividend Policy-Traditional Proposition Vs M Hypothesis-Empirical Evaluation of Different Hypothesis Types of Dividend policies

c. Working Capital Management : Optimal Investment in Short Term Assets like inventory Debtors-Securities and Cash-Determination of optimal sources of Funds
d. Financial Management of Multi-national corporations : Factors peculiar to Multi-national decisions Areas Working Capital Management Accounting0-Capital Budgeting-Capital Structure and Dividend polities.
e. Mergers and Acquisitions : Types of Characteristics-Valuation-Deed Structuring-Managerial Strategies Regulation-Environment.

III. Personal Financial Planning :
a. Financial Planning Process : Setting goals, informal budget preparation — investment opportunity financial Vs physical investments — role of financial planning
b. Savings Plans : setting goals savings instruments-setting up a savings plan-Tax saving schemes.
c. Investment plans : setting goals-investment vehicles-investment risk-developing an investment strategy.

d. Planning for retirement : setting goals-savings and investment plans for retirement-pension plans-annuity plans-social security schemes.
e. Protecting against Life Financial Risks : Insurance planning-risk management and insurance-features of insurance-product profile of life and non-life insurance policies-tax benefits

IV.Advanced Management Accounting :
a. Operations Research for Management Accountants : Matrix Algebra-Addition-subtraction-Multiplication and Inverse of Matrices-types of Matrices-linear programming-graphic approach and complex method twophase method
b. Duality and dual simplex method-additional construction-additional variables

c. Integer programming-quadratic programming
d. Non-linear programming-quadratic programming
e. Transportation models, simulation

f. Marginal Costing and Decision making : Introduction-meaning-terminology-scope & concepts-cost behavior analysis-break even analysis-approaches of break even analysis-break analysis in relation to cost and revenue factors-multi-product break even analysis-assumptions underlying break even analysis-limitations of break even analysis
g. Contribution concepts and short-term profitability analysis : profitability analysis under constrained conditions-profit-volume ratio and its uses-profits volumeS graphs