Here is a full list of topics for Kerala PSC Company Secretary Cum Finance Manager exam as per the Kerala PSC syllabus. Company secretary cum finance manager examination, is a graduate level examination conducted by Kerala PSC. Company Secretary cum Finance Manager syllabus and other like Secretariat Assistant / Auditor is the same syllabus pattern. Company Secretary cum Finance Manager exam is an objective type, total 100 marks and 1 hour
15 minutes of duration.
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Company Secretary cum Finance Manager – syllabus
Kerala PSC Company Secretary cum Finance Manager exam syllabus are as follows:
1. Accounting Standards:
- Overview of International Accounting Standards
- (IAS)/International Financial Reporting Standards (IFRS)
- Interpretations by International Financial Reporting
- Interpretation Committee (IFRIC)
- Indian Accounting Standards.
2. Company Accounts:
- Preparation of financial statements – Profit and Loss .Account, Balance Sheet and Cash Flow Statement
- Profit (Loss) prior to incorporation
- Alteration of share capital, Conversion of fully paid shares into stock and stock into shares, Accounting for bonus issue
- problems on Accounting for business acquisition, Amalgamation and reconstruction
3. Business Ethics
- The nature, purpose of ethics and morals for organizational interests
- ethics and conflicts of interests
- ethical and social implications of business policies and decisions
- corporate social responsibility
- ethical issues in corporate governance.
- Ethics in Workplace: Individual in the organization, discrimination, harassment, gender equality.
4. Legal Deeds and Documents
- Partnership deed
- Power of Attorney
- Lease deed
- Indemnity bond
- Gift deed
- Memorandum and articles of association of a company.
5. Cost & Management Accounting
- Objectives and scope of cost accounting
- Cost centres and cost units
- Cost classification for stock valuation, profit measurement, decision making and control
- Coding systems
- Elements of cost
- Cost behavior pattern, separating the components of semi-variable costs
- Installation of a costing system
- Relationship of cost accounting, financial accounting, management accounting and financial management. Marginal costing, break even analysis and its applications in decision making,
- Budget Concepts and Preparation – Fixed and Flexible Budgets, Fixed, variable, semi-variable and activity-based categorizations of cost and their application in projecting financial results, Zero base budgeting.
6. Financial Management
- Meaning, importance and objectives
- Conflicts in profit versus value maximization principle
- Financing Decisions – Cost of Capital – weighted average cost of capital and marginal cost of capital
- Capital Structure decisions – capital structure patterns, designing optimum capital structure, constraints, various capital structure theories
- Business risk and financial risk – operating and financial leverage, trading on equity. Project financing, Management of working capital
- Capital Budgeting Decisions -Certainty Equivalent approach, Evaluation of Risky Investment Proposals, Risk and Return analysis, Simulation and decision tree analysis, Sensitivity analysis, Capital Rationing
- Adjusted Net Present Value, Replacement decisions, Application of Real Options in capital budgeting, Impact of inflation on capital budgeting decisions
- Nature and limitations of Auditing, Basic Principles governing an audit
- Ethical principles and concept of Auditor’s Independence
- Relationship of auditing with other disciplines.
- Audit planning, Audit programme, Audit working papers, Audit files, Audit procedures
- Internal Control, Auditing Standards, Statements and Guidance Notes
- Auditing and Assurance Standards (AASs); Statements and Guidance Notes on Auditing issued by the ICAI; Significant differences between Auditing and Assurance Standards and International Standards on Auditing.
- Company Audit – Audit of Shares, Qualifications and Disqualifications of Auditors
- Appointment of auditors, Removal of auditors, Powers and duties of auditors, Branch audit, Joint audit
- Special audit, Reporting requirements under the Companies Act, 1956.
8. Capital Market & Capital Market Instruments
- Capital Market / Security Market , Primary Market / New Issues / IPO Market , Secondary
- Market / Stock Market / Stock Exchange , Depositories
- Private placements of shares / Buy back of shares , CAPM Vs Market Model
- Issue mechanism, Forward Contract and future contracts.