资源描述:
《a report submitted提交的报告》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
1、ALLINDIACOMMERCEANDMANAGEMENTTALENTSEARCHEXAMINATION(AICMTSE)CURRICULUMPARTIBASICKNOWLEDGE(COMMERCEANDMANAGEMENT)NO.OFQUESTIONS:100(10FROMEACHSECTION)MARKSPERQUESTION:2TOTALMARKS:2001)ACCOUNTANCYØAccounting-AnIntroductiontoBusinesstransactions,Book-keeping,Accoun
2、tinganditsbranches,Nature,FunctionsandObjectivesofFinancialAccounting.ØAccountingConceptsandConventions:Meaning,ConceptsrelatingtoP&LAccountandBalancesheet,Matching,Accrual,RealizationandDualAspectConcept,ConventionsrelatingtoConsistency,Fulldisclosure,Materialit
3、y,Conservatism.ØPreparationofFinalAccountsofaSoleTraderØAccountingforPartnershipFirms–Fundamentals,AdmissionofaPartner,Retirement/DeathofaPartner.ØCostAccounting:Introduction,Nature,ScopeandNeed,DifferencebetweenCostandFinancialAccounting,StandardandMarginalCosti
4、ng,ØCorporateAccounting:IssueandForfeitureofEquityandPreferenceShares,ØManagementAccounting:InterpretationofFinancialStatements,RatioAnalysis,FundFlow,CashFlow.ØAccountinginComputerizedEnvironmentØIFRS:IntroductoryFramework2)BANKINGØCommercialBanks–Meaning,Evolut
5、ion,Nature,Types,Functions,ImportanceandServicesprovidedbyCommercialBanks.ØCentralBanks–MeaningandFunctions.ØTechniquesofCreditControlandCreditCreationØNegotiableInstruments–Cheques,BillsofExchangeandPromissoryNotes,Endorsements,CollectionofChequesandbills,MainPr
6、ovisionsoftheNegotiableInstrumentsAct,LoansandAdvancesØLiberalisationofBankingSectorinIndia:NarsimhamCommitteeReportPart–IandII,ImplementationStatusoftheReport,AssetsClassification,ProvisioningNorms,CapitalAdequacy,NonPerformingAssetsØRegulatoryFrameworkgoverning
7、BanksinIndiaØLatestDevelopmentsinBanking:InternetBanking,Typesofe-Payments,E-Banking,MobileBanking,WholesaleandRetailbanking,Universalbanking.1)FINANCEØFinance–Meaning,Aims&Scope,FunctionsandSourcesØFinancialPlanningandCostofCapitalØDividendPolicy(IncludingModels
8、).ØCapitalBudgeting:PlanningandEvaluationofProjectsincludingRiskandUncertainty.ØWorkingCapitalManagement–ComputationofWorkingcapitalrequirements,FinancingofWor