West Bengal Audit & Accounts Service হল পশ্চিমবঙ্গ সরকারের গুরুত্বপূর্ণ পদগুলোর মধ্যে একটি। পশ্চিমবঙ্গ সরকারের অর্থ বিভাগে (Financial Department) যে কার্যসূচি আছে তার মধ্যে একটি গুরুত্বপূর্ণ ভূমিকা পালন করে এই পদে থাকা অফিসাররা (Audit officer)। প্রায় প্রতি বছর এই পদে নিয়োগ করার জন্যে পশ্চিমবঙ্গ পাবলিক সার্ভিস কমিশন (WBPSC) অডিট এন্ড একাউন্ট সার্ভিসের (WBPSC Audit & Accounts service exam) পরিচালনা করে। সেই পরীক্ষা কি ভাবে হয় (Exam pattern) এবং সিলেবাসে (Syllabus) কি থাকে সেই সব নিয়ে বিস্তারিত আলোচনা করা হল।
এই পরীক্ষা মোট ৩টি ধাপে হয়। প্রত্যেকটি ধাপে উত্তীর্ণ হতে হয় এই পদে সিলেক্ট হতে হলে। ধাপ গুলি হলো —
WBPSC Audit and Accounts Exam Pattern
(১) প্রিলিমিনারী পরীক্ষা (Preliminary Exam) (২) মেইন পরীক্ষা (Main Exam) (৩) ইন্টারভিউ (Interview)
১) প্রিলিমিনারী পরীক্ষা (Preliminary Exam)
অডিট এন্ড একাউন্ট সার্ভিসের (WBPSC Audit & Accounts service exam) প্রিলিমিনারী পরীক্ষা হয় ২০০ নম্বরের, যেখানে ২০০ টি টিক্ মার্ক (MCQ) প্রশ্ন থাকে আর প্রতি প্রশ্নের মান ১নম্বর। প্রশ্নপত্রটি দুটি গ্রুপে বিভক্ত গ্রুপ A এবং B (Group A &B)। সেই দুটি গ্রুপে প্রশ্ন আসে এই বিষয় গুলি থেকে –
গ্রুপ (A)
| বিষয় | মোট নম্বর |
|---|---|
| ইংলিশ (English Composition) | ৫০ |
| সাধারণ জ্ঞান, ইতিহাস, ভূগোল, রিসনিং, কারেন্ট অ্যাফেয়ার্স, etc. | ৪০ |
| ভারতের সংবিধান (বিশেষ গুরুত্ব- নীতি আয়োগ, ফিনান্সিয়াল কমিশন, একাউন্টস, অডিট, etc.) | ৩৫ |
গ্রুপ (B)
| বিষয় | মোট নম্বর |
|---|---|
| বিসনেস ম্যাথমেটিক্স ও স্টাটিক্সটিক্স | ৩৫ |
| Accountancy & Costing | ৪০ |
| Total | ২০০ |
২) মেইন পরীক্ষা (Main Exam)
প্রিলিমিনারী পরীক্ষার পরে মেইন পরীক্ষাটির হয়। ৫টি কম্পালসারি পেপার এবং ৩টি অপশনাল পেপারে মোট ৮০০ নম্বরের পরীক্ষা হয়। পেপার গুলি হল —
৫টি কম্পালসারি পেপার
| বিষয় | মোট নম্বর |
|---|---|
| ইংলিশ (Essay, Precis,& Composition) | ১০০ |
| বাংলা / উর্দু / হিন্দি / নেপালি / সাঁওতালি (Essay, Precis,& Composition) | ১০০ |
| জেনারেল নলেজ এবং কারেন্ট অ্যাফেয়ার্স | ১০০ |
| বিসনেস ম্যাথমেটিক্স ও স্ট্যাটিস্টিক্স | ১০০ |
| অডিটিং | ১০০ |
৩টি অপশনাল পেপারে
তিনটি অপশনাল পেপার নেওয়া হয় ৩টি গ্রুপে। প্রতিটি গ্রুপে তিনটি করে বিষয় আছে , সেই তিনটি বিষয় থেকে ১টি করে বিষয় পরীক্ষাত্রিকে বাছতে হয় –
গ্রুপ (A) — (নিম্নলিখিত বিষয় তিনটির মধ্যে ১টি বাছতে হয়) [১০০ নম্বর]
১) ম্যাক্রো ইকোনমিক্স (Macroeconomics & Public Finance)
২) ইন্ডিয়ান ফিনান্স সিস্টেম (Indian Financial System)
৩) ইকোনমিক প্রিন্সিপল (Economic Principles & Indian Economic Problems)
গ্রুপ (B) — (নিম্নলিখিত বিষয় তিনটির মধ্যে ১টি বাছতে হয়) [১০০ নম্বর]
১) বিজনেস রেগুলেটরি ফ্রেমওয়ার্ক (Business Regulatory Framework)
২) কস্ট & ম্যানেজমেন্ট একাউন্ট (Cost & Management Accounting)
৩) অ্যাডভান্স একাউন্টেন্সি (Advanced Accountancy)
গ্রুপ (C) — (নিম্নলিখিত বিষয় তিনটির মধ্যে ১টি বাছতে হয়) [১০০ নম্বর]
১) বিজনেস ম্যানেজমেন্ট (Business Management)
২) ডাইরেক্ট ও ইনডাইরেক্ট ট্যাক্স (Direct & Indirect Taxation)
৩) ইনফরমেশন টেকনোলজি (Information Technology & its application in Business)
৩) ইন্টারভিউ (Interview)
৮০০ নম্বরের মেইন পরীক্ষায় উত্তীর্ণ হলে ইন্টারভিউয়ের জন্যে ডাকা হবে। এই ইন্টারভিউ ২০০ নম্বরের হয়। ইন্টারভিউ স্থান কলকাতা।
প্রিলিমিনারী (২০০ নম্বর), মেইন (৮০০ নম্বর), ইন্টারভিউ (২০০ নম্বর)-মোট ১২০০ নম্বরের পরীক্ষার পর এই পদে সিলেকশন হয়।
WBPSC Audit and Accounts Service Exam Syllabus
এই পরীক্ষাটির বিষয়গুলির প্রশ্ন গ্রাজুয়েশন লেভেলের হয়। বিষয় গুলির যে যে অধ্যায় থেকে প্রশ্ন আসে সেগুলির সম্পর্কে নিচে বিস্তারিত জানানো হল —
কম্পালসারি পেপার ৪ (বিসনেস ম্যাথমেটিক্স ও স্ট্যাটিস্টিক্স)
| ১ | Ratio and Proportion with simple applications |
| ২ | A.P., G.P., Convergence, and Divergence of G.P. series |
| ৩ | Permutations:- Definition, Factorial notation, Theorems on permutation, Permutations with repetitions, Restricted, permutations. |
| ৪ | Combinations:- Definition, Theorems on combination, Basic identities, Restricted combinations |
| ৫ | Logarithm:- Definition, Base and index of logarithm, General properties of logarithm, Common problems. |
| ৬ | Compound interest and Annuities:- Different types of interest rates; Concept of present value and amount of sum; Types of annuities; Present value and amount of an annuity including the case of continuous compounding; Valuation of simple loans and debentures; Problems relating to sinking funds. |
| ৭ | Set Theory:- Definition of Set; Presentation of Sets; Different types of Sets-Null Set, Finite and Infinite Sets, Universal Set, Subset, Power Set, etc.; Set Operations; Laws of Algebra of Sets. |
| ৮ | Correlation and Regression:- Scatter diagram; simple correlation coefficient; Simple regression lines; Spearman’s rank correlation; Measures of association of attributes. |
| ৯ | Index Numbers:- Means and types of index numbers; Problems in constructions of index numbers; Methods of construction of price and quantify indices; Tests of adequacy; Errors in index numbers; Chain-base index numbers; Base shifting, splicing, deflating; Consumer price index and its uses. |
| ১০ | interpolation:- Finite differences; Newton’s forward and backward interpolation formula; Lagrange’s interpolation formula. |
| ১১ | Measures of Central Tendency:- Common measures of central tendency – mean, median and mode; partition values-quartiles, deciles, percentiles. |
| ১২ | Measures of dispersion:- Common measures of dispersion-range, quartile deviation, mean deviation and standard deviation; Measures of relative dispersion. |
কম্পালসারি পেপার ৫ (অডিটিং)
| ১ | definition & Scope of Auditing : Relation of Auditing with Book keeping and Accounting – Objectives of Auditing & Error (different types-their detection); Frauds-manipulation of accounts with or without misappropriation of cash and goods and auditor’s positions in relation thereto – Advantage and limitation of audit-Ethics in auditing-Auditor’s independence. |
| ২ | Classification of Audit; Statutory and Non-statutory Audit, Continuous Audit and Periodical Audit; Internal audit and Interim Audit-Limited Review. |
| ৩ | Preparation before the commencement of Audit and Procedure of Audit : Steps before the commencement of Audit of sole proprietorship, partnership firm & company-Preparation by Auditor’s (Audit Planning-Audit Programme-Audit Files-Audit Note Book & Working Papers) & Procedures (Routine Checking and Test Checking – Sampling Procedure – Audit-in Depth – Analytical procedure) – Concept of Audit Risk-Assessment of Audit Risk-Auditing Standard (Basic concepts). |
| ৪ | Internal audit, Internal Check and Internal Control; Concepts & Principles; Auditors’ position in relation thereto-Internal check as regards (a) Sales, (b) Purchases (c) Stores and (d) Wages-Regulatory requirement of Internal Audi (Company Act, 2013). |
| ৫ | Vouching: Concepts-Objectives-Importance; vouching of cash Receipts and Payments, Outstanding assets and liabilities. |
| ৬ | Verification and Valuation: assets & Liabilities including Contingent Assets and Liabilities. |
| ৭ | Company Audit: Qualification, Appointment, Remuneration & Removal of Company Auditor-Rights and Duties of Company Auditor (Under the provision of Company Act, 2013) – Branch Audit – Joint Audit – Special Audit. |
| ৮ | Divisible Profits and Dividend-Concept, Treatment of Depreciation, Reserve and Provision (Companies Act, Relevant Accounting Standards and Relevant Case Laws). |
| ৯ | Auditor’s Report and Certificate: Concept of True and Fair view-Materiality (Concepts & Relevance) – Certificate of Corporate Governance-Cash flow statement – Reporting and Audit. |
| ১০ | Audit of different Institutions : ১. Bank-Legislation Relevant to Audit of Banks, Approach to bank Audit, Internal Control Evaluation, Non ২. Performing Assets (Concept, Provision), Long form Audit Report. ৩. Insurance Companies-Legislation Relevant to Audit of Insurance Companies (Life and General Insurance), Review of Internal Control and Audit Report (Matters as per IRDA). ৪. Educational Institution and Hospital. ৫. Features and basic principles of Government Audit-Local Bodies and Non-Profit Seeking organizations(including NGOs). ৬. Comptroller and Auditor General (CAG) and its Constitutional Role. |
| ১১ | Investigation : ১. Meaning, purpose-Distinction between Investigation and Auditing approach to Investigation- Types of Investigation. ২. Assessing a Business (Due Diligence Review, Valuation). ৩. Investigations to detect Fraud, Misappropriation and Defalcations. ৪. Investigations with respect to Business Combinations. |
| ১২ | Special Audit and Other Issues : ১. Cost Audit – Concepts, Objectives, Advantages, Relevant Provisions of Companies Act. ২. Management Audit-Tax Audit-Systems Audit-Social Audit-Environment Audit-Energy Audit-Forensic Audit. ৩. Auditing in CIS Environment. ৪. Ethics in Auditing – Auditor’s Independence. ৫. Peer Review. |
অপশনাল পেপারে (গ্রুপ A)
১) ম্যাক্রো ইকোনমিক্স (Macroeconomics & Public Finance)
| ১ | Macroeconomics-Scope and basic concepts. |
| ২ | National Income Accounting-Concept and measurement of GDP,GNP,NNP,NI and DPI-Circular flow of income & Real and nominal GDP-Implicit deflator. |
| ৩ | Theory of Equilibrium Income Determination: Simple Keynesian Model; Consumption, Saving and Investment functions-National Income Determination; Investment and government expenditure multipliers. |
| ৪ | Commodity market and Money market equilibrium; Derivation of IS and LM curves-Shifts of IS and LM curves-equilibrium in IS-LM model-Effectiveness of monetary and fiscal policies |
| ৫ | Concept of demand for and supply of money. Quantity theory of money and Keynesian theory of demand for money. Measures of money supply – High powered money- Money multiplier. Concept of Inflation-Demand –pull and Cost-push theories of inflation-Monetary and fiscal policies to control inflation-Instruments, objectives and limitations. |
| ৬ | Origin and Development of Public Finance-Meaning, public finance and federal finance, public finance and private finance, principle of maximum social advantage. |
| ৭ | Principles of Taxation and government Expenditure-Benefit approach, allocation of public goods, ability to pay approach, excess burden of taxes. |
| ৮ | Raising of Public Funds-Sources and classification of public revenues, incidences and shifting of taxes. |
| ৯ | Development of Federal Finance in India-The constitutional arrangements, Finance commissions. |
| ১০ | Central Finances-sources and uses of funds-effect of fiscal Policy- relation between planning and central budgeting. |
| ১১ | State finances-sources and uses of funds- issues of federalism. |
| Indian Fiscal Policy and Deficit Financing. |
২) ইন্ডিয়ান ফিনান্স সিস্টেম (Indian Financial System)
| ১ | Financial System : Meaning and significance, Role of finance in an economy, Components (instruments, markets, etc.); Kinds of finance-Rudimentary finance, Microfinance, Direct and Indirect finance; Role of financial intermediaries. The structure of Indian Financial System-Role of Regulators. |
| ২ | Money and Indian banking System : Functions; Alternative measures to money supply in India-Their different components; Commercial banks-Importance and functions; Structure of Commercial Banking System in India; Distinction between Commercial and Central Bank; Credit Creation process of Commercial Banks; High powered money- meaning and uses-Concept of Money Multiplier- Payment Bank (Concept only).The Reserve Bank of India; Functions; Instruments of Monetary and Credit control, Main features of Monetary Policy since Independence. |
| ৩ | Other Financial Institution : Other Financial Institutions; Introduction; Life Insurance Corporation of India, General Insurance Corporation of India, Unit Trust of India, Development Banks (Concept)-IRDA. |
| ৪ | Interest Rate Structure : Meaning – Gross and Net interest rate- their difference, Nominal and Real interest rate- their difference, differential interest rate, causes of variation of interest rate, relationship between interest rate and economic progress, Administered and Market determined interest rate, recent changes in interest structure in India. |
| ৫ | Money Market : Concept, structure of Indian Money Market, Acceptance Houses, Discount Houses, Call Money Market, Recent trends of Indian Money markets. |
| ৬ | Capital Market : Concept, Security market, Primary and Secondary markets – Functions & Role, Functionaries of Stock exchanges – Brokers, Sub-Brokers, Jobbers, Consultants, Institutional Investors & NRIs. |
| ৭ | Investors; Protection : Grievances concerning Stock Exchange dealing & their removal, Grievance Redressal Cell in Stock Exchanges, Role of the SEBI, Company Law Board Judiciary & Media. |
| ৮ | Financial Services : Fund based and fee based services and their differences, Merchant Banking-Functions & Roles, SEBI guidelines, Credit Rating- concept & types, Functions & limitations, Profile of Indian Rating Agencies, Leasing and other services. |
৩) ইকোনমিক প্রিন্সিপল (Economic Principles & Indian Economic Problems)
| ১ | Introduction : Economics- Scope and subject matter. Distinction between Economics and Business Economics. Tools required – Functional relationship, schedule, graphs, concept of slope and its measurement, etc. Resources- Scarcity and efficiency- Production Possibility Frontier- It’s shifting. |
| ২ | Basics of Demand and Supply : The concept of demand and demand function- Derivation of Individual demand curve and Market demand curve-Shifting of the demand curve- The supply function and the supply curve – Derivation of individual supply curve and market supply curve- Shifting of the supply curve- Determination of equilibrium price-Concept of Elasticities of demand- Measurement of various elasticities of demand- Distinction between slope of a demand curve and the elasticity of demand – Elasticity of supply- Measurement. |
| ৩ | Theory of Consumer Behaviour : Cardinal Analysis – Law of diminishing marginal utility-consumer surplus-Ordinal approach-Indifference curve analysis- Budget line- Consumer Equilibrium- Income consumption curve and Price consumption curve- Hicksian decomposition of price effect into substitution effect and income effect- Demand curve for Normal, Inferior and Giffen goods. |
| ৪ | Theory of Production : Production Function- The Law of variable proportions- Relationship among TP, AP and MP. Concept of Isoquant and Isocost- Finding the optimal employment of inputs- Ridge Lines: the economic region of production- Output expansion path and homogeneous production function. |
| ৫ | Theory of Cost : Cost analysis- different concepts-Accounting and economic costs, opportunity cost, Private and social costs; Short run and long run costs. |
| ৬ | Market for Commodities : Perfect Competition – Short-run and long-run equilibrium- Supply curve in the short-run (shutdown and breakeven point concept). Monopoly- Short-run and long-run equilibrium- Concept of Price discrimination. Monopolistic Competition – Oligopoly Market- Short-run and long-run equilibrium. |
| ৭ | Factor Price Determination : Theory of wage Determination – Backward Bending Supply curve of labour; Determination of Rent, Profit and Interest rate. |
| ৮ | Overview of Indian Economic Trends : National Income; Concept- Methods of measurement of national income in Indian economy- Trend of National income & per capita income – trend in structural composition of national income. Trend in occupational structure. Trends in Savings and Investment in Indian economy. |
| ৯ | Issues in Indian Economy : Problems of Growth; Unemployment, Poverty, Inequality in Income distribution, Inflation, Concept of Parallel economy. |
| ১০ | Problems and Policies of Indian Economy : A) Basic features of Indian agriculture; Low productivity; Land reform; Green Revolution; Rural Credit; Agricultural Marketing; Impact of New Agricultural Policy (NEP) on Indian Agriculture with special reference to Food Security. B) Industry : Role of Government – Fiscal Policy – Industrial policies in the Pre reform and Post-reform period in 1991 – Industrial sickness- Privatization- Disinvestment of Public Enterprises Foreign Capital in India. C) Globalization and the Policies of the Indian Economy under WTO regime Problems of developing countries. |
| ১১ | Indian Economic Planning : Concepts of Economic planning; Objectives and achievements of Indian Five-year Plans (Plan period I to XII). Import Substitution –vs- Export Promotion Strategy-Planning Commission & NITI Ayog. |
অপশনাল পেপারে (গ্রুপ B)
১) বিজনেস রেগুলেটরি ফ্রেমওয়ার্ক (Business Regulatory Framework)
| ১ | Indian Company Law |
| ২ | The Sale of Goods Act, 1930 |
| ৩ | Indian Partnership Act, 1932 |
| ৪ | The Negotiable Instrument Act, 1881 |
| ৫ | The Indian Contract Act, 1872 |
| ৬ | Consumer Protection Act, 1986 |
| ৭ | Employees Welfare Acts (General Idea) |
২) কস্ট & ম্যানেজমেন্ট একাউন্ট (Cost & Management Accounting)
| ১ | Introduction: Nature and Scope of Cost Accounting- Concept of Cost- Classification of Cost – Cost Accounting Vs. Financial Accounting – Cost Accounting Vs. Management Accounting – methods of Costing – Installation of Costing System. Cost concepts, terms, and classification of costs: Cost, Cost object, Cost units, and Cost Centres. Types of costs, classification of costs, cost sheet (introduction only), total cost and unit costs, Costing Methods and Techniques – Activity Based Costing. |
| ২ | Material Cost : Definition of Material Cost – Classification of Material Cost – Materials purchase procedures – Different types of Stock Levels – Economic Order Quantity – Methods of Pricing of Issues of Materials (FIFO, LIFO and Weighted Average). |
| ৩ | Labour Costs : Definition of Labour Costs – Classification of Labour Costs – Methods of Time Keeping and Time Booking – Idle time and Overtime (Causes) – Methods of Wage Payment – Time and Piece Rates – Halsay and Rowan System of Wage Payment – Incentive Plans. |
| ৪ | Overhead: Definition – Classification – Departmentalization of Overhead Costs-Absorption of Overhead Costs-Determination of Overhead Absorption Rates- Application of Different Methods of Absorption of Overhead Costs-Treatment of under/over absorption overhead. |
| ৫ | Job Costing (Job cost cards and databases, Collecting direct costs of each job, Attributing overhead costs to jobs, Application of job costing). Batch Costing. Contract Costing : Features of Contract Costing – Progress payment, Retention money, Escalation clause, Contract accounts, Accounting for material, Accounting for plant used in a contract, Contract Profit and balance sheet entries. Service Costing and Output Costing- Introduction : Motor Transport Costing, Hotel Costing (Staff Canteen Costing, Hospital Costing, Boiler House Costing- brief idea only). Single or Output costing. |
| ৬ | Process Costing : Meaning, Features, Process Vs. Job Costing, Principles of cost ascertainment for Materials, Labour & Overhead, Normal Loss, Abnormal loss and gain and preparation of process accounts. Need for valuation of WIP, Equivalent Production (units) and preparation of process and other relevant accounts valuing WIP under average method and FIFO method (simple cases). Inter-process profit (simple cases)- Meaning. Advantages and disadvantages and determination of stock value for the purpose of balance sheet – By-products & Joint products (Meaning and Distinction). |
| ৭ | CVP Analysis : Introduction; CVP Assumption and uses; Break-Even Analysis; BE Point and Margin of Safety, Graphical presentation of CVP Relationship; Profit Graph. Marginal Costing and Management Decision- Marginal Costing vis-à-vis Absorption Costing; Marginal costing techniques; Marginal Cost and Product Pricing; Product Mix and Make or Buy Decision, Shut Down Decision (with simple type problems on different areas of decision making). |
| ৮ | Budgetary Control : Budget and Budgetary Control : the Budget manual. Principal budge factor, preparation and monitoring procedures, preparation of functional budgets (Production, Sales, materials). Cash Budget (idea of master budget), flexible budget, Zero-Based-Budgeting (ZBB). |
| ৯ | Standard Costing : Standard Costs and Standard Costing; Uses & Importance; Differences with Budgetary Control, Preliminary Steps. Classification of Standards. Analysis and computation of materials, Labour and Overhead Costs Variances (elementary level). |
৩) অ্যাডভান্স একাউন্টেন্সি (Advanced Accountancy)
| ১ | Nature of Accounting: Users of accounting information; Financial & Management accounting; Qualitative characteristics of accounting information. Double entry book keeping system- Basic accounting equation, meaning of assets, liabilities, equity, revenue and expenses. Accounting Cycles- Recording of transaction: Journal, Ledger and preparation of Trial Balance. Bases of accounting; cash basis and accrual basis. Basic concepts and conventions : equity, money measurement, going concern, cost, realization, accruals, periodicity, consistency, prudence (conservatism), materiality, matching and full disclosure- Fundamental Accounting assumption. |
| ২ | Insurance Claims : Loss of stock; Physical and ownership concept; concept of under insurance and average clause; computation of claim with price change; consideration of unusual selling line; price reduction etc. Loss of profit- Concept- Insured & uninsured standing charges, GP rate, short sales and increased cost of working, average clauses and computation of claim (simple type). |
| ৩ | Branch Accounting : Concept of Branch; different types of branches. Synthetic method – preparation of Branch Account. Preparation of Branch Trading and P/L account (at cost & at IP)- normal and abnormal losses. Analytical method-preparation of Branch Stock, Adjustment etc. Account (at cost & at IP)- normal and abnormal losses, Independent branch- concept of wholesale profit and basic idea of incorporation. |
| ৪ | Partnership Accounts- P/L Appropriation Account ; capital and current Account; Guarantee- by firm, by partner and both; Correction of Appropriation items with retrospective effect. Changes in constitution of firm- change in profit sharing ratio, admission, retirement, retirement cum admission- treatment of goodwill- Revaluation of Asset & Liabilities- Treatment of Joint Life Policy- Death of Partner- Accounting for Dissolution of firm- Insolvency of partnerPiecemeal Distribution. |
| ৫ | Company- Introduction and Accounting for Shares & Debentures |
| ৬ | Valuation : Goodwill- Valuation using different methods, i.e. Average Profit, Super Profit, Capitalization and annuity. Shares-Valuation using different methods; Intrinsic, Earning, Dividend Yield, Earning-Price, Cum-div and Ex-div, Majority and Minority view and Fair value. |
| ৭ | Introduction to Accounting standards : Financial Accounting Standards : Concept, benefit, procedure for issuing accounting standards in India-IFRS & IAS (concept only). |
| ৮ | Company Final Accounts : Introduction to Schedule III under the Companies Act, 2013- Preparation of Profit & Loss Account and Balance Sheet- Managerial remuneration- Transfer to reserves- Treatment of Proposed Dividends. |
| ৯ | Accounting for Mergers & Reconstruction : Accounting for Amalgamation & Absorptions (including provisions of relevant Standards)- Accounting for Internal Reconstruction. |
| ১০ | Consolidated Financial statement : Meaning of Holding Company & Subsidiary Company; relevant standard; Consolidation of Balance Sheet of Parent & Subsidiary (only one); Minority Interest – Basic principles and preparation of CBS; CBS with loss balance of Subsidiary. Treatment for : Revaluation of Asset of subsidiary, Intra group Transactions, Holding of different securities; consideration of dividend paid or proposed by subsidiary, CBS; Bonus shares issued or proposed to be issued by Subsidiary (excluding shares acquired on different dates by the parent company, chain and cross holding). |
| ১১ | Ratio Analysis : Meaning, objectives, classification of accounting ratios, Advantages & Limitations, Preparation of Financial Statement and statement of Proprietor’s Fund from the given ratios. Computation, Analysis and interpretation of important ratios for measuring- – Liquidity, Solvency, Capital structure, Profitability and Managerial Effectiveness. |
| ১২ | Cash Flow Statement : Meaning, objectives, difference with Fund Flow Statement; classification of cash flow on the basis of nature of activities- preparation and presentation as per AS-3. |
অপশনাল পেপারে (গ্রুপ C)
১) বিজনেস ম্যানেজমেন্ট (Business Management)
| ১ | Introductory Concepts: Concept, definition and nature of Management. Concept of organization. Elements of Organization- Importance of management. Management Science or art or both-Management as a profession – Professional management in India- Functions and levels of management – Managerial skills and organizational hierarchy. Functional Managers and General Managers – Universality of management concept and nature of coordination – Coordination as the essence of management. |
| ২ | Evolution of Management Thought: Meaning of management thought and theories. Schools of management theory – Scientific management : elements, principles and criticisms – Contributions of Henri Fayol – Management principles and their criticisms – Human Relations Approach – Hawthorne Experiments and their findings systems and contingency approach to management. |
| ৩ | Management and Society : Elements of organizational environment- economic, social, technological, political and legal : Social responsibilities of managers Managerial ethics – Ethical theories – Code of Ethics. |
| ৪ | Planning : Definition, nature and importance of planning – Hierarchy of planning – Types of Plan – Steps in Planning Process – Planning Premises – Meaning of forecasting – Techniques of forecasting – benefits and limitations of Planning – Management by Objectives (MBO) meaning, features and objectives – Steps in MBO process – Benefits and weakness of MBO. |
| ৫ | Organizing : Concept and meaning of organizing – Process of organizing – Methods of Departmentation – Span of management : factors determining an effective span – concepts of authority, responsibility and accountability – Delegation of authority concept and principles – Measures for making delegation effective – Centralization and decentralization of authority – Line and staff concepts. |
| ৬ | Staffing : Definition, features and importance of staffing – Elements and functions of staffing – Manpower planning – Job analysis, job description and job specification – sources of recruitment – Selection and placement procedure – Training and development of managerial and non-managerial personnel. |
| ৭ | Leading : Concept features and importance of leadership – Ingredients of leadership – Functions of Leadership – Differences between Leadership and Management. Leadership styles : autocratic, democratic and free-rein leadership – Trait theory of leaders. |
| ৮ | Motivation : Definition, features and importance of motivation – Motivation and morale – job enrichment and job enlargement – Theories of motivation – Mc Greger’s Theory X & Y. Maslow’s Theory, Herzberg’s Theory, Maclelland’s Need Theory-Critical appraisal of Motivation theories. |
| ৯ | Control : Definition, nature and importance of managerial control – Relationship between planning and control – Types of control – Steps in control process – Resistance to control – Requirements for effective control system – Important control techniques; budgetary control, performance budgeting, zero-base budgeting, management audit. |
২) ডাইরেক্ট ও ইনডাইরেক্ট ট্যাক্স (Direct & Indirect Taxation)
| ১ | INCOME TAX ACT, 1961 |
| ২ | WB VAT ACT, 2003 |
| ৩ | CENTRAL SALES TAX ACT, 1956 |
| ৪ | CENTRAL EXCISE ACT, 1944 |
| ৫ | SERVICE TAX |
৩) ইনফরমেশন টেকনোলজি (Information Technology & its application in Business)
| ১ | Information technology and Business – An Overview. |
| ২ | Number System and Representation of Data in Computing System. |
| ৩ | Fundamental of Computer : Components of digital computer and their functions (input unit, processing unit, output unit and storage unit). Basic concepts of hardware & software. Relationship between hardware and software. Types of software: System software – Operating systems {Characteristics & functions, uses of GUI based O.S. – LINUX AND WINDOWS], Programming Languages Translator – Assembler, Compiler and Interpreter, Utilities, Application software (basic ideas and examples). |
| ৪ | Data Organization and Data base Management System |
| ৫ | Data Communication and Computer Network |
| ৬ | Introduction to Internet : Meaning of Internet : Concepts of Internet Intranet and Extranet, IP Address (IPv6), URL, Domain name system. Internet Protocols – TCP/IP, UDP, FTP, TELNET (brief ideas only). HTML, DHTML AND XML. (concepts only). |
| ৭ | Security Issues : Security threats – Virus, Trozan, Hacking, Spam. Security Measures – Firewall, Antivirus software, Digital Signature. Concept of data Encryption & Decryption. Symmetric and asymmetric encryption. Digital envelope. |
| ৮ | Overview of E-Commerce : Meaning : Importance in the context of today’s business. Advantage of e-commerce (as compared with traditional system of commerce). E-commerce and e-business. Internet and its relation to e-business. Mobile Commerce – Basic Idea. |
| ৯ | Categories of E-Commerce (Models) : Business to Consumer (B to C) model – Basic idea, major activities, major challenges. Models of B to C [portals, etailer, content provider, transaction broker]. Business to Business (B to B) model – Basic idea, major activities, types of B to B market [independent, buyer oriented, supplier oriented, vertical and horizontal e-market place]. Other models – Business to Government (B to G), Consumer to Consumer (C to C), Consumer to Business (C to B) |
| ১০ | E-Payment : Types of E-Payment – Payment card [credit card and debit card], Electronic or digital cash. Electronic or digital wallet. Stored value card [smart card]. Basic idea of online banking [core banking solution or CBS]. |
| ১১ | Introduction to ERP : Concept & Definition, features, major characteristics, levels of ERP, Benefits of ERP, Enterprise potentials of ERP, Modules of ERP, Phases of ERP implementation, Limitations of ERP. |
