Kerala PSC Company Secretary Cum Finance Manager Syllabus

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.

Company Secretary cum Finance Manager – syllabus

Kerala PSC Company Secretary cum Finance Manager exam syllabus are as follows:

Advanced accounting

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
  • Affidavit
  • 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

7. Auditing

  • 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.

6 Comments

  1. You can see status in profile as Applied. Also you get an SMS if you have provided mobile number.
    Open thulasi PSC >> Click on Applications >>> Check 2014, 2013 and 2012 years Tab

  2. What will be the duties and responsibilities of company secretary cum finance manager under such dept

  3. Hai…
    I applied for the post of HSA(Natural Science) Malayalam Med cat code-659/2012. I registered via online registration. Sir, as u know that the matter, the candidate's profile's page- Application link shows" What's application forms are submitted by the candidate?". In that link,
    submitted means that candidate applied for the post.
    admitted – candidate attended the exam.
    sir, is kerala psc conduct 659/2012?if it don't happen? why psc shows it as "admitted" in my home page?

  4. The Qualifications for Kerala PSC Company Secretary- CUM- Finance Manager:
    (i) Graduation from a recognized University or equivalent.
    (ii) Member ship of the Institute of Company Secretaries of India.
    (iii) Membership of the Institute of Chartered Accountants of India or equivalent(AICWA)

  5. Hai….
    I am Saritha K S, an applicant of Kerala PSC Company Secretary- CUM- Finance Manager. But i completed the Graduation on Mathematics and PG on Computer application. I applied for the post and PSC accepted my application form and they will allot the hall ticket for me. Am i eligible for writing the exam? Is there any Pbm occurs whether i write the exam?

Leave a Reply

Your email address will not be published. Required fields are marked *

This site uses Akismet to reduce spam. Learn how your comment data is processed.