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Commerce Optional (UPSC-IAS) | United States America (US)
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Today Test Paper Syllabus:-
Financial Accounting

• Accounting as a Financial Information System > Impact of Behavioural Sciences >Accounting Standards e.g., -Accounting for Depreciation, -Inventories, -Research and Development Costs, -Long-term Construction Contracts, -Revenue Recognition, -Fixed Assets,-Contingencies, -Foreign Exchange Transactions, -Investments and Government Grants, -Cash Flow Statement,-Earnings Per Share.
•Accounting for Share Capital Transactions including -Bonus Shares,-Right Shares, -Employees Stock Option and -Buy- Back of Securities.
• Preparation and Presentation of Company Final Accounts.
• Amalgamation and Absorption of Companies.• Reconstruction of Company

Today Test Paper Syllabus:-
Financial Accounting

• Accounting as a Financial Information System > Impact of Behavioural Sciences >Accounting Standards e.g., -Accounting for Depreciation, -Inventories, -Research and Development Costs, -Long-term Construction Contracts, -Revenue Recognition, -Fixed Assets,-Contingencies, -Foreign Exchange Transactions, -Investments and Government Grants, -Cash Flow Statement,-Earnings Per Share.
•Accounting for Share Capital Transactions including -Bonus Shares,-Right Shares, -Employees Stock Option and -Buy- Back of Securities.
• Preparation and Presentation of Company Final Accounts.
• Amalgamation and Absorption of Companies.• Reconstruction of Company


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Commerce Optional (UPSC-IAS)




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