PROCEDURE OF SELECTION:
1. The selection of candidates for appointment to the posts will be made in two successive stages viz.
I. Written examination (Objective type)
II. Oral test in the shape of interview
2. The Final Selection of these posts will be based on the written and oral marks put together in order of merit
1. Only those candidates who qualify in written examination by being ranked high will be called for oral interview in 1:3 ratio. The minimum marks are 40% for OC; 35% for BCs & 30% for SC / ST / PH. The minimum qualifying marks are relaxable in case of BC / SC / ST / PH on the discretion of Board of APDDCF Ltd.,
2. Absence in any above test will automatically render his candidature as disqualified.
3. The candidates have to produce Original documents and other particulars for verification as and when required and called for. If the particulars furnished in the application do not tally with the original documents produced by the candidate, the candidates will be rejected.
4. The appointment of selection candidates will be subject to their being found medically fit in the appropriate medical classification.
5. The selected candidates will have to execute a bond of Rs. 100/- on non-judicial stamped paper stating that he has to serve the organization for a period of one year failing which the total emoluments drawn during the year will be remitted back to the Federation if he left the organization within period of one year
6. The decision of the Management of APDDCF Ltd., in all aspects and all respects pertaining to the application and its acceptance or rejection as the case may be, conduct of examination and at all consequent stages culminating in the selection or otherwise of any candidate shall be final in all respects and binding on all concerned. The Management of APDDCF Ltd., also reserves its rights to alter and modify regarding time and conditions laid down in the notification for conducting the various stages up to selection, duly intimating details thereof to all concerned, as warranted by any unforeseen circumstances arising during the course of this process, or as deemed necessary by the APDDCF Ltd., at any stage.
SYLLABUS FOR THE POST OF ASSISTANT ACCOUNTS OFFICER
1. ACCOUNTS:
Level of Knowledge: Working knowledge
Objectives:
a. To lay a theoretical foundation for the preparation and presentation of financial statements,
b. To gain working knowledge of the professional standards, principles and procedures of accounting and their application to different practical situations,
c. To gain the ability to solve simple problems and cases relating to company accounts including special type of corporate entities, partnership accounts and
d. To familiarize students with the fundamentals of computerized system of accounting, contests
Contents
1. Conceptual Framework for Preparation and Presentation of Financial Statements.
2. Accounting Standards. An overview; standards setting process Working knowledge of all applicable Accounting Standards
3. Company Accounts
a. Preparation of financial statements – Profit and Loss Account, Balance Sheet and Cash Flow Statement
b. Profit (Loss) prior to incorporation
c. Alteration of share capital, Conversion of fully paid shares into stock and stock into shares, Accounting for bonus issue, Accounting for employee stock option plan, Buy back of securities, Equity shares with differential rights, Underwriting of shares and debentures, Redemption of debentures
d. Accounting for business acquisition, Amalgamation and reconstruction (excluding problems of amalgamation on inter-company holding)
e. Accounting involved in liquidation of companies, Statement of Affairs (including deficiency/ surplus accounts) and liquidator’s statement of account of the winding up.
4. Accounts from Incomplete Records
5. Accounting for Special Transactions
(a) Hire Purchase and installment sale transactions
(b) Investment accounts
(c) Departmental and branch accounts including foreign branches
(d) Insurance claims for loss of stock and loss of profit.
1. Accounting in Computerized Environment
(ii) An overview of computerized accounting system- Salient features and significance, Concept of grouping of accounts, Codification of accounts, Maintaining the hierarchy of ledger, Accounting packages and consideration for their selection, Generating Accounting Reports for absorbing overheads to products or services
(iii) Administration overheads --- Method of allocation to cost centres or products
(iv) Selling and distribution overheads --- Analysis and absorption of the expenses in products / customers, impact of marketing strategies, cost effectiveness of various methods of sales promotion.
3. Cost Book-Keeping
Cost Ledgers – Non-integrated accounts, Integrated accounts, Reconciliation of cost and financial accounts.
4. Costing Systems
(a) Job Costing. Job cost cards and database, Collecting direct costs of each job, Attributing overhead costs to jobs, Applications of job costing.
(b) Batch Costing
(c) Contract Costing. Progress payments, Retention money, Escalation clause, Contract accounts, Accounting for material, Accounting for plant used in a contract, Contract profit and Balance sheet entries.
(d) Process Costing
Double entry book keeping, Process loss, Abnormal gains and losses, Equivalent units Interprocess profit, Joint products and by products.
(e) Operating Costing System
5. Introduction to Marginal Costing
Marginal costing compared with absorption costing, Contribution, Breakeven
analysis and profit volume graph.
6. Introduction to Standard Costing
Various types of standards, Setting of standards, Basic concepts of material and
Labour standards and variance analysis.
7. Budgets and Budgetary Control.
The budget manual, preparation and monitoring procedures, budget variances, flexible budget, preparation of functional budget for operating and non-operating functions, cash budget, master budget, principal budget factors.
Financial Management
Objectives:
(a) To develop ability to analyse and interpret various tools of financial analysis and planning,
(b) To gain knowledge of management and financing of working capital,
(c) To understand concepts relating to financing and investments decisions, and
(d) To be able to solve simple cases.
1. Scope and Objectives of Financial Management.
(a) Meaning, Importance and Objectives
(b) Conflicts in profit versus value maximization principle
(c) Role of Chief Financial Officer
2. Time Value of Money
Compounding and Discounting techniques --- Concepts of Annuity and Perpetuity.
2. COST ACCOUNTING
Objectives:
a. To understand the basic concepts and processes used to determine product costs.
b. To be able to interpret cost accounting statements.
c. To be able to analyse and evaluate information for cost ascertainment, planning control and decision making, and
d. To be able to solve simple cases.
Contests:
3. INTRODUCTION TO COST ACCOUNTING.
a. Objectives and scope of Cost Accounting
b. Cost centres and Cost Units
c. Cost Classification for stock valuation, Profit measurement, Decision making and control
d. Coding Systems
e. Elements of Cost
f. Cost behavior pattern, Separating the component of semi-variable costs
g. Installation of a Costing system
h. Relationship of Cost Accounting, Financial Accounting, Management Accounting and Financial Management.
2. COST ASCERTAINMENT
1. Material Cost
I. Procurement procedures – Store procedures and documentation in respect of receipts and issue of stock, Stock verification.
II. Inventory control – Techniques of fixing of minimum, maximum and recorder levels, Economics Order Quantity, ABC classification, Stocktaking and perpetual inventory.
III. Inventory accounting.
IV. Consumption – Identification with products of cost centres, Basis for consumption entries in financial accounts, monitoring consumption.
(b) Employee cost
I. Attendance and payroll procedures, Overview of statutory requirements, Overtime idle time and Incentives.
II. Labour turnover
III. Utilization of labour, Direct and indirect labour, Charging of labour cost, identifying labour hours with work orders or batches or capital jobs.
IV. Efficiency rating procedures
V. Remuneration systems and incentive schemes.
© Direct Expenses sub-contracting –Control on material movements, Identification with the main product or service.
(d) Overheads.
I. Functional analysis – Factory, Administration, Selling, Distribution, Research and Development Behavioral analysis – Fixed, Variable, Semi variables and step cost
II. Factory Overheads – Primary distribution and secondary distribution, Criteria for choosing suitable basis for allotment, Capacity cost adjustments, Fixed absorption rates
2. FINANCIAL ANALYSIS AND PLANNING:
a. Ration Analysis for performance evaluation and financial health
b. Application of Ratio Analysis in decision making
c. Analysis of Cash Flow Statement.
4. FINANCING DECISION
a. Cost of Capital – Weighted average cost of capital and Marginal cost of capital
b. Capital structures decisions – Capital structures patterns, Designing optimum capital structure, Constraints, various capital structure theories.
c. Business Risk and Financial Risk – Operating and financial leverage, Trading on Equity.
5. TYPES OF FINANCING.
a. Different sources of finance
b. Project financing - Intermediate and long term financing.
c. Negotiating term loans with banks and financial institutions and appraisal thereof
d. Introduction to lease financing.
e. Venture capital finance.
6. INVESTMENT DECISIONS
a. Purpose, Objective, Process
b. Understanding different types of projects.
c. Techniques of decision making: Non – discounted and Discounted Cash flow Approaches – Payback Period Method, Accounting Rate of Return, Net Present Value, Internal Rate of Return, Modified Internal Rate of Return, Discounted Payback Period and Profitability Index.
d. Ranking of competing projects, Ranking of projects with unequal lives.
7. MANAGEMENT OF WORKING CAPITAL.
a. Working capital policies
b. Funds flow analysis
c. Inventory Management
d. Receivables Management
e. Payables Management
f. Management of cash and marketable securities
g. Financing of working capital.
SYLLABUS FOR THE POST OF MANAGER GR.II (VETY. GRADUATE)
Subject
I. Animal Biotechnology
a. Definitions, basic concepts and scope of animal biotechnology.
b. Biotechnological application in animal improvements.
c. Nutritional biotechnology including bioconversion of lignocelluloses.
II. Veterinary Neuropharmacology
a. Drugs acting on autonomic nervous system.
b. Autacoids.
c. Drugs acting on somatic nervous system.
III. General Veterinary Parasitology and Helminthology
a. Classification of helminths.
b. Trematodes.
c. Cestodes.
d. Nematodes.
IV. Veterinary protozoology
a. Kalazar, animal trypanosomosis(surra), trypanosomosis (Due to African trypanosoma in cattle and man.
b. Bovine trichomonosis.
c. Recent development in protozoan vaccines for field use.
V. Milk and Meat Hygiene, Food safety and public health
a. Milk hygiene in relation to public health. Microbial flora of milk and milk products. Sources of milk contamination during collection and transport of milk and processing of dairy products. Control of milk and milk product contamination. Hygienic handling / management of dairy equipment. Quality control of milk and milk products.
b. Food safety.
VI. Veterinary epidemiology and zoonoses
a. Factors influencing occurrence of livestock diseases and production.
b. New, emerging, re-emerging and occupational zoonoses.
I. Principles of animal nutrition and feed technology
a. Importance of nutrients in animal production and health.
b. Nutritional terms and their definitions.
c. Importance of minerals and vitamins in health and production.
d. Common feeds and fodders.
II. Livestock and poultry Breeding
a. Classification of breeds.
b. Economic characters of livestock
c. Breeding methods for the improvement of Dairy cattle and Buffalos
III. Livestock production management – I ( General Principles and Ruminants)
a. Introductory animal husbandry. Common animal husbandry terms.
b. General principles affecting the design and construction of building for housing for various livestock species.
IV. Fodder production and Grassland Management
a. Importance of grasslands and fodders in livestock production.
b. Harvesting and post harvest techniques for fodder preservation.
c. Storage of feeds and fodders.
d. Feed and Fodder Management for individual animals.
V. Milk and milk products Technology
a. Milk industry in India. Layout of milk processing plant and its management.
b. Composition and nutritive value of milk and factors affecting composition of milk.
c. Physico-chemical, properties of milk.
d. Microbiological deterioration of milk and milk products.
e. Collection, Chilling, Standardisation pasteurization, homogenization, bactofugation.
f. Preparation of butter, paneer.chana, ghee, khoa, lassi, dadhi,ice-cream, cheddar cheese and dairy byproducts.
g. Good manufacturing practices.
h. Implementation HACCP.
i. Toxic/pesticides residues in milk and milk products.
j. Legal and BIS standards of milk and milk products.
VI. Veterinary obstetrics
a. Dystocia.
b. Postpartum diseases and complicationsI. Veterinary Clinical Medicine – II ( Metabolic and Deficiency diseases)
a. Aetiology, clinical manifestations, diagnosis, differential diagnosis, treatment, prevention and control of metabolic disorders.
b. Diagnosis and management of diseases caused by deficiency of mineral and vitamins in domestic animals.
II. Veterinary preventive Medicine-II (Viral & Parasitic Diseases)
a. Clinical manifestation, diagnosis, prevention and control of infectious diseases in bovines.
III. Livestock Economics, Marketing and Business Management
a. Livestock produce and products.
b. Economics of animal disease and disease losses.
c. Agreement on trade and tariff-GATT) for marketing/trade of live animals and products.
d. Resource management.
IV. Livestock Entrepreneurship
a. Avenues of entrepreneurship / employment in private and public sectors.
b. Essential criteria for development of entrepreneurship in livestock sector.
c. Approach to preparation of entrepreneurial project on livestock.
SYLLABUS FOR ASSISTANT MANAGERS (IR)
· Nature, Scope, Changing Role of Personnel Manager.
· Manpower Planning: Factors Affecting Manpower Planning.
· Organizational structure. Process of Manpower Planning.
· Recruitment and Selection: Process and Methods.
· Induction, Placement
· Performance Appraisal: Scope and Objectives, Methods of Appraisal, Development of an Effective Appraisal System.
· Grievance Handling; Nature: Causes, and Procedures.
· The Trade Unions Act, 1926. The Trade Unions (Amendments) Act, 2001.
· The Industrial Employment (Standing Orders) Act, 1946 – Disciplinary action, Domestic enquiries, Procedures, Suspension, Payment of substance allowances, Termination, Dismiss from service.
· The Industrial Disputes, Act, 1947.
· The Payment of Wages Act, 1947. The Payment of Wages Rules, 1937. The Payment of Wages (Amendment) Act, 2005.
· The Minimum Wages Act, 1948. The Minimum Wages (Central) Rules, 1950.
· The Payment of Bonus Act, 1965. The Payment of Bonus Rules, 1975.
· The Factories Act, 1948.
· The Contract Labour (Regulation & Abolition) Act, 1970. The Contract Labour Regulation Rules.
· The Shops and Establishments Act.
· The Maternity Benefits Act, 1961.
· The Workmen’s Compensation Act, 1923. The Workmen’s Compensation (Amendments) Act, 2000.
· The Employees State Insurance Act, 1948.
· The Employees Provident Fund & Miscellaneous Provisions Act, 1952. The Employees Provident Fund & Miscellaneous Provisions Act (Amendments) Act, 1996.
· The Payment of Gratuity Act, 1972. The Payment of Gratuity Rules.
· The Employment Exchanges (Compulsory Notification of Vacancies) Act, 1959. The Employment Exchanges (Compulsory Notification of Vacancies) Rules, 1959.
· The Apprenticeship Act, 1961.
SYLLABUS FOR ASSISTANT QUALITY CONTROL OFFICER
DAIRY TECHNOLOGY
1. Dairy Processing: - Use of Bio productive factors for preservation of raw milk, present status of preservation of Raw milk by chemical preservatives, UHT processed milk products and their properties and prospects, current trends in cleaning & sanitization of Dairy equipments.
2. New Product Development: - New product development criteria, Role of sensory analysis, Recent developments in food ingredients / additives / Flavourings / colourings / emulsifiers / stabilizers / sweeteners.
3. Advances in Protein Technology: - Denaturisation of proteins, Effect of denaturisation on physico chemical, and biological properties of protein in food systems.
4. Dairy Plant Management :- Qualities and role of Dairy Managers, decision making, planning & implementation, motivation and coordination, production planning and inventory control, Organisation & communication (MIS), concept of qualities circles, New concept in quality assurance (H.A.C.C.P & I.S.O certification).
DAIRY MICROBIOLOGY (ICAR SYLLABUS)
1. Starter Culture: - Starter types, propagation and preservation of culture, commercial starter cultures, Role of starter culture in preparation of fermented milk, like, yoghurt, Dahi etc.
2. Microbial Spoilage: - Influence of processing on microbial flora of milk, Role of thermophilic & Thermoduric micro organisms in milk spoilages Significance of spore farmers, other types of microbiological spoilages and defects.
3. Micorbial Pathogenesis and Toxins: - Rapid detection techniques for food born pathogens and their toxins.
4. Microbiology of Dairy fodder and waste Utilization :- Microbial inoculation of fodder crops, silage fermentation, liquid waste management for resource recovery and pollution control.
DAIRY CHEMISTRY (ICAR SYLLABUS)
1. Chemistry of Milk Lipids: - Classification, grass composition with physical properties; Fatty acids profile, composition, properties and Factors effecting lipids.
2. Chemistry of Milk Proteins: - Nomenclature of milk proteins, major milk proteins, estimation of proteins & lipids.
3. Chemistry of Milk Products: - Heat stability of concentrated milk as effected by different process variables, physico chemical properties of dried milk as effected by different process treatments, stability of milk powder.
4. Chemical quality Assurance: - Concept of quality assurance, Quality management system – I.S.O:9000, TQM, GMP, HACCP, BIS, MMPO, APEDA, CAC, AOAC, WTO, preparation pf standard reagents, detection of adulterants in milk and milk products etc.
SYLLABUS FOR MARKETING SUPERINTENDENT.
1. Marketing Management: Strategic Marketing Process, Marketing Environment, Marketing Information Systems. Consumer Buyer Behavior, Business Buyer Behavior, Segmentation, Targeting and Positioning.
2. Product Management: Decisions, Development and Lifecycle Strategies, Services and Branding Strategy.
3. Distribution Management: Personal Communication Channels, New Personal Communication Channels, Customer Relationship Management.
4. Financial Management: Financial Planning, Time Value of Money, Cost of Capital, Capital Structure. Capital Budgeting, Risk Analysis in Capital Budgeting. Cash Management, Inventary, Receivables Management.
5. Managerial Economics: Demand Analysis, Demand Forecasting, Production Analysis, Market Analysis, Business Cycles.
6. Management Process and Organization Behavior: Management Process Organizational Behavior, Learning, Personality Emotions, Perception, Motivation Group Behavior, Stress Management, Organisation Development.
7. Business Communication: Types and Channels of Communication
8. Statistics for Management: Statistical Survey, Classification, Tabulation and Presentation of Data, Probabilities, Sampling Distributions, Estimations Business Forecasting, Time Series Analysis, Decision Support Systems.
9. International Marketing: International Marketing Barriers, Political, Legal Environment, Cultural Environment, Product Strategies, Distribution Channels, Promotion Strategies, Pricing.
10. E – Marketing: Strategic E – Marketing, E – Marketing Plan, Online Consumer Behavior, E – Marketing Segmentation & Targeting Four P’s in E – Marketing, E – Consumer, Relationship Management.
11. Retail Marketing: Retail Market Strategy, Store Management Merchandise Management, Merchandise Pricing, Retail Control.
12. Sales Distribution and Supply Chain Management: Personal Selling and Sales Management Organisation Sales Department, Sales Force Management, Logistics of Distribution, Channel Management Planning and Designing Supply Chain Co-ordination in Supply Chain.
13. Adverting and Sales Promotion: Setting Advertising Objectives and Strategies, Advertising Budgets, Media Planning, Sales Promotion.
14. Legal Aspect of Business: Law of Contract, Discharges of Contract, Contract of Indemnity and Guarantee, Negotiable Instruments Act, Companies Act, Consumer Protection Act, 1986, Shops and Establishments Act.
SYLLABUS FOR THE POST OF MARKETING SUPERVISOR
Marketing – Meaning – Marketing as a process – Definition – Human needs and marketing concept – Marketing activities – The Needs, Wants and Demand of a consumer – Markets – Market Place – Virtual Markets – Meta Markets. |
Product Vs Services – Values, satisfaction and quality – Exchange transactions and relationships – Characteristics of service. |
Concept of marketing management – Evolution and philosophies – Production concept – Product concept – Selling concept – Marketing concept – Societal Marketing concept. |
The Market environment – Introduction, socio – Economic forces – Competition technology – Government Policies – Suppliers. |
Marketing research introduction – Definition – Purpose –Scope. |
Marketing research procedure – Problem definition – Research design – Field Work – Data Analysis – Report presentation & Implementation. |
Market segmentation – Meaning –Definition –Need – Basis for market segmentation – Steps involved in market segmentation process. |
Marketing Mix-elements (4P’s – Product, Price, Promotion, Place) – The place of marketing mix in marketing planning – the relationship between marketing mix and marketing strategy. |
Product management – Product personality and its components – Product line and product mix – Stages of new product development. |
Branding and packaging – Introduction – Brand name, trade mark branding decisions, advantages and disadvantages of branding, selecting a brand name. |
Packaging – Functions of packaging - Legal dimensions of packaging. |
Market segmentation – Meaning – Need – Definition – Basis for market segmentation –Steps involved – Market segmentation Vs Product differentiation. |
Targeting – Meaning – Definition – Need – Targeting strategies – Positioning of the product. |
The concept of product life cycle – Introduction growth, maturity and decline stages. Conditions and strategies in different phases. |
Pricing – Meaning – Objectives – Factors influencing pricing |
Determinants of pricing – Role of costs in pricing – Consumer psychology and pricing – Pricing over the PLC of the product. |
Pricing methods – Cost plus or full cost pricing – Target pricing – Marginal cost pricing – Going rate pricing – Customary pricing. |
Nature and use of pricing discount – Product positioning and price – Non – Price competition. |
Pricing of new product discounts – Skimming pricing – Penetration pricing – change in price – Reduction in prices – Increase in prices. |
Marketing communication – How communication works? How communication influence the role of promotion of marketing? |
The promotion mix – Determining the promotion mix – Advertisement – Sales promotion – Personal selling – Publicity. |
The promotion budget – Rules of thumb – Percent of sales – Fixed sum per unit-affordable funds – Competitive parity – Objective and task method – the practice. |
Advertising – how advertising works? Types of advertising – Role of advertising- Advertising expenditure – Indian scene. |
Adverting management – Sitting advertising objectives – Indian experience. |
Developing Ad company and message – David Ogivy – William Bernbach – Rooser Reeves – Lue Bernett – Types of Ad appeals – Rational – Sensory-social-ego satisfaction |
Selecting and scheduling media – Coordinating with Ad agency-reach-frequency-gross ranting point – Comparative costs – Ad scheduling. |
Publicity – Meaning-use of publicity-need for planning – Measuring effectiveness of publicity. |
Personal selling – Meaning –Role – Types of selling –jobs-merchandize deliveries – Inside order – Taker – Outside order taker – Mission sales person – Sales engineer – Tangible product seller – Intangible product seller. |
The selling process – preparation – Prospecting Preapproach – Approach – Sales presentation – Handing objectives – Closing the sale – Post sale follows up – Personality and profile of effective sales person. |
Sales promotion – Meaning – Definition – Why rapid growth – Sales promotion objectives. |
Sales promotion methods – Price off offers – Refund officers – Trading stamps – Consumer contest – Lucky draws. |
Sales promotion methods – Dealers – Dealer stock display and contests – Dealer sales contest – Discount –Trade allowances – Dealer gifts – Premium or push money – Merchandize deals – Point of purchase. |
Place or distribution – Introduction – Importance of channels of distribution – Channels of distribution –Direct channel – Indirect channel – Alternative channels of distribution. |
Mercantile agents – Brokers –Commission agents – Merchant middlemen – Wholesalers, retailers. |
Selecting an appropriate channel – Type of product, nature and extent of market – Existing channels – Buying habit – Cost involved. |
Different channels of marketing – Zero level – One level – Two level – Multi level |
Direct Marketing – Nature & Scope – Factors influencing growth of direct marketing - Database development. |
Customer service – Role & Significance – What is service quality? – Service quality parameters – Measurement of service quality. |
Rural marketing – Importance of rural markets – Size & Profile of rural markets – Marketing mix for rural markets. |
Case studies and discussions |
SYLLABUS FOR PROCESSING SUPERVISORS
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SYLLABUS: FOR QUALITY CONTROL SUPERVISOR. · Composition of Milk & Milk Products. · PFA & BIS Standards for Milk & Milk Products. · Processing of Milk - Standardization, Homogenization, Pasteurization & Sterilization. · Chemical & Microbial tests for Milk & Milk Products. · Preparation & Standardization of Laboratory Chemical & Reagents, Calibration of Glass ware. · Cleaning & Sanitization of Plant & Machinery (CIP System). · Concept of quality assurance, Quality Management systems - ISO<.HACCP, MMPO, BIS. · Detection of Adulterants, Preservatives & Neutralizers in Milk. · Microbial Rapid detection Techniques in Milk. · Chemical & Bacteriological Analysis of Water used in Dairy Industry as per BIS. · Fermented Products: Type of Starter culture, Propagation & Preservation of culture - Role of starters culture in preparation of Dahi, Lassi & Butter Milk. · Bacteriological analysis of Air. · Indian standards for Dairy Sewage effluents. SYLLABUS FOR UPPER DIVISION ACCOUNTANTS. Nature, Scope and Objectives of Accounting-Accounting as an Information System-Users of Accounting Information. Generally Accepted Principles of Accounting-The Accounting Equation-Accrual Concept-Other concepts and conventions, Distinction between capital and revenue expenditure. Accounting Standards and their application-Accounting standards relating to fixed assets, depreciation, inventory, recognition of revenue. Final Accounts of Sole Proprietors, Partnership Firms and Limited Companies-Statutory Provisions -Reserves, Provisions and Funds. Financial Statements – Meaning – Objectives – Types – Uses – Limitations – Redrafting Financial Statements – Single-step and Multi-step Financial statements Concepts of Working Capital - Determinants of Working Capital -Optimum level of current assets - Liquidity vs. Profitability - Risk Return Trade off . Estimating Working Capital needs. Objectives and importance of Cash Management. Receivables Management and Inventory Management. Analysis and Interpretation of Financial Statements Ratio analysis and interpretation. Ratios relation to short term liquidity, long term solvency and profitability-Importance of the rate of return on investment (ROI) in evaluating the overall performance of a business entity-Cash-flow Statement and Statement of Source and Application of Funds-Societal obligations of Accounting. Auditing - Nature, objectives and basic principles of auditing. – Techniques of Auditing-physical verification, examination of documents and vouching, direct confirmation, analytical review. – Planning an audit, audit programmes, working papers, audit process. – Evaluation of internal controls. – Test checking and sampling. – Broad outlines of company audit. – Audit of non-corporate enterprises. – Internal and management audit. Business Organization Distinctive features of different forms of business organization. Cooperative and State ownership forms of organizations. Joint Stock Company-Concept, characteristics, types. Cost Accounting - Objectives - Importance - Limitations - Installation of Cost Accounting System - Cost Concepts _ Cost Classification - Cost Accounting Department and its relationship with other Departments. Books of Accounts - Non-integrated and Integrated Accounting – Cash Book – B.R.S. - Ledger Accounts. SENIOR ASSISTANT SYLLABUS 1. General Manager Studies - Current Affairs 2. Aptitude Test - 3. Comprehension - 4. Logical reasoning - 5. Analytical Ability - 6. General Mental Ability - 7. English Proficiency - 8. Office Management, Scope & Principles System & Routines, handling of records & Modern Aids to Office Management, Office Equipments and Machines Automation and Personnel Computers. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
