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LMRC Account Assistant Exam Syllabus / Pattern / Old Papers 2015

SYLLABUS FOR ACCOUNT ASSISTANT

B. COM: COMMERSE

Financial Accounting :

Accounting as a Financial Information System; Impact of Behavioral 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, Absorption and Reconstruction of Companies.


LMRC Account Assistant Exam Syllabus / Pattern / Old Papers 2015
LMRC Account Assistant Exam
Syllabus / Pattern / Old Papers 2015
Cost Accounting :

Nature and Functions of Cost Accounting. Installation of Cost Accounting System. Cost Concepts related to Income Measurement, Profit Planning, Cost Control and Decision Making.

Methods of Costing: Job Costing, Process Costing, Activity Based Costing. Volume cost Profit Relationship as a tool of Profit Planning.


Incremental Analysis/ Differential Costing as a Tool of Pricing Decisions, Product Decisions, Make or Buy Decisions, ShutDown Decisions etc. Techniques of Cost Control and Cost Reduction: Budgeting as a Tool of Planning and Control. Standard Costing and Variance Analysis. Responsibility Accounting and Divisional Performance Measurement.

 Taxation :

Income Tax: Definitions; Basis of Charge; Incomes which do not form Part of Total Income. Simple problems of Computation of Income (of Individuals only) under Various Heads, i.e., Salaries, Income from House Property, Profits and Gains from Business or Profession, Capital Gains, Income from other
sources,
Income
of   other   Persons
included   in
Assessee's
Total
Income   .
Set   -
Off   and
Carry   Forward   of
Loss.Deductions
from   Gross
Total
Income.
Salient Features/Provisions Related to VAT and Services Tax.




Business Law

The Indian Contract Act, 1872, The Negotiable Instruments Act, 1881, The Payment of Bonus Act, 1965, The Employees’ Provident Fund and Miscellaneous Provisions Act, 1952, The Payment of Gratuity Act, 1972

 Auditing :

Company Audit: Audit related to Divisible Profits, Dividends, Special investigations, Tax audit. Audit of Banking, Insurance, Non-Profit Organizations and Charitable Societies/ Trusts/Organizations.

 Financial Management :

Finance Function: Nature, Scope and Objectives of Financial Management: Risk and Return Relationship.

Tools of Financial Analysis: Ratio Analysis, Funds-Flow and Cash-Flow Statement.Capital Budgeting Decisions: Process, Procedures and Appraisal Methods. Risk and Uncertainty Analysis and Methods.

Cost of capital: Concept, Computation of Specific Costs and Weighted Average Cost of Capital. CAPM as a Tool of Determining Cost of Equity Capital.

Financing Decisions: Theories of Capital Structure - Net Income (NI) Approach, Net Operating Income (NOI) Approach, MM Approach and Traditional Approach. Designing of Capital structure: Types of Leverages (Operating, Financial and Combined) EBIT- EPS Analysis, and other Factors.

Dividend Decisions and Valuation of Firm: Wal ter 's Model , MM Thesis, Gordan's Model Lintner's Model. Factors Affecting Dividend Policy.Working Capital Management: Planning of Working Capital. Determinants of Working Capital. Components of Working Capital - Cash, Inventory and Receivables. Corporate Restructuring with focus on Mergers and Acquisitions (Financial aspects only)

 Financial Markets and Institutions :

Indian Financial System: An Overview Money Markets: Participants, Structure and Instruments. Commercial Banks. Reforms in Banking sector. Monetary and Credit Policy of RBI. RBI as a Regulator.

Capital Market: Primary and Secondary Market. Financial Market Instruments and Innovative Debt Instruments; SEBI as a Regulator.

Financial Services: Mutual Funds, Venture Capital, Credit Rating Agencies, Insurance and IRDA.
Organisation Theory and Behaviour, Human Resource Management and Industrial Relations

 Organisation Theory :

Nature and Concept of Organisation; External Environment of Organizations -Technological, Social, Political, Economical and Legal; Organizational Goals - Primary and Secondary goals, Single and Mul t iple Goals; Management by Objectives.

Evolution of Organisation Theory: Classical, Neo-classical and Systems Approach. Modern Concepts of Organisation Theory:Organisat ional Design, Organisat ional Structure and Organisational Culture.

Organisational DesignBasic Challenges; Differentiation and Integration Process; Centralization and Decentralization Process; Standardization / Formalization and Mutual Adjustment. Coordinating Formal and Informal Organizations. Mechanistic and Organic Structures

Designing Organizational structuresAuthority and Control; Line and Staff Functions, Specialization and Coordination. Types of Organization Structure Functional. Matrix Structure, Project Structure. Nature and Basis of Power , Sources of Power, Power Structure and Politics. Impact of Information Technology on Organizational Design and Structure. Managing Organizational Culture

Organisation Behaviour:

Meaning and Concept; Individual in organizations: Personality, Theories, and Determinants;

Perception - Meaning and Process.

Motivation: Concepts, Theories and Applications. Leadership-Theories and Styles. Quality of Work Life (QWL): Meaning and its impact on Performance, Ways of its Enhancement. Quality Circles (QC)
Meaning and their Importance. Management of Conflicts in Organizations. Transactional Analysis, Organizational Effectiveness, Management of Change.

 Human Resources Management(HRM):

Meaning, Nature and Scope of HRM, Human Resource Planning, Job Analysis, Job Description, Job Specification, Recruitment Process, Selection Process, Orientation and Placement, Training and Development Process, Performance Appraisal and 360° Feed Back, Salary and Wage Administration, Job Evaluation, Employee Welfare, Promotions, Transfers and Separations.


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