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Commerce & Accountancy Optional Classes for UPSC CSE

Watch Shivang Rastogi UPSC Commerce Optional Strategy. He Ranked 307 with Commerce Optional Subject from DIADEMY IAS.

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Commerce 13 Aug 23
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Commerce and Accountancy for UPSC (Commerce & Accountancy Optional for UPSC): Commerce and Accountancy is an optional subject for the Union Public Service Commission (UPSC) exam. It covers a wide range of topics, including financial accounting, auditing, financial management, tax accounting. We cover both papers (Paper 1 & Paper 2) for UPSC CSE Mains in depth, along with PYQ session, Commerce answer writing solution session.

Diademy IAS have 4 major courses for Commerce and accountancy online and offline classes are Classroom foundation course, mentorship cum test series course, enriched study material & PYQ discussion class separately.

For enquiry call at 9811599537.

Commerce Optional Classroom Foundation Course

Course Features

5-6 Interactive Classes per Week

3 Phased Test Series

5 and Half Months Duration

Current Affairs & PYQ Discussion

Paper 1 & 2 Covered

Individual Mentoring

Printed Study Material

Offline & Online

Special Features

Printed solution of Previous Year Questions (PYQs)

Printed solution of Previous Year Questions (PYQs)

Additional Features

Special training on Answer Writing Tips

Learn Introduction, Body, Conclusion

Value Additions

Daily Answers

Subject wise Tests

Full mocks tests

UPSC Pattern Questions

Evaluation

Model Answers

Flexibility timings

Commerce & Accountancy Optional Demo Class Features

Get Access of Demo Class

Commerce Optional PYQ Solutions & Questions Banks

Improve your exam preparedness with PYQ Solutions & Questions Banks. Access previous year’s question solutions and curated question banks for comprehensive practice. Maximize your chances of success in exams.

Commerce & Accountancy Optional Coaching for UPSC

CA Rahul Kumar

CA Rahul Kumar is a Fellow Chartered Accountant of 2009 batch and got AIR 29 in CA Exams. He is a graduate in Commerce and got Rank 5 at university level.
He worked with Central PSUs for 8 Years at various financial and managerial roles.

He appeared thrice in UPSC Interviews with Commerce and Accountancy optional. He has a passion to guide UPSC students and guiding them since over 10 years. He has mentored more than 80 UPSC toppers through various programs.

He is famous for UPSC Strategy and Answer writing workshops at colleges and addressed over 5000 colleges students. He has been advising “Committee for Members in Entrepreneurship and Public Service” of the Institute of Chartered Accountants of India (ICAI) for strategizing and delivering “Civil Services Orientation & Mentorship Programme for CA Members and CA Students aspiring to join Civil Services.

Presently, he is a senior faculty at DIADEMY IAS, Old Rajinder Nagar, Delhi. He guides Commerce & Accountancy Optional students through classes & Mentorship programs.

Courses for Commerce Optional

Classroom Foundation Course​

Commerce & Accountancy Optional

By Rahul Kumar

Mentorship cum Test Series

Commerce & Accountancy Optional

by CA Rahul Kumar

Enriched Study Material

Commerce & Accountancy Optional

by CA Rahul Kumar

PYQ Discussion Classes

Commerce & Accountancy Optional for UPSC

by CA Rahul Kumar

UPSC Commerce & Accountancy Optional Course Description

Add Your Heading Text Here

Classroom Foundation Course Features:

Program duration: 6 Month

Features of Commerce & Accountancy Optional Classroom Foundation Course:

Enriched Study Material Course Feature:

Enriched Study Material Paper 1 & 2 : Commerce & Accountancy Optional

Mentorship cum Test Series Course Feature:

3 Phased Commerce and Accountancy Optional Mentorship cum Test Series Program:

Features:

Commerce Optional PYQ Solution Feature:

Commerce Optional PYQ Solution (Paper-1 & Paper-2)

Our Commerce Ostional's Book lists

Explore Our Commerce Optional’s Book List: Diademy IAS published 10+ Commerce & accountancy books for UPSC CSE. A comprehensive collection of recommended books for Commerce optional subjects in the UPSC examination. Boost your preparation with trusted resources and excel in Commerce and Accountancy with this curated list. 

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Commerce & Accountancy Optional Syllabus

Paper I: Accounting and Finance Accounting

Taxation & Auditing

1. Financing 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.

–   Amalgamations, Absorption and Reconstruction of Companies.

2. 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, Shut-Down 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.

3. 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.

4. Auditing:

–   Company Audit: Audit related to Divisible Profits, Dividends, Special investigations, Tax audit.

–   Audit of Banking, Insurance, Non-Profit Organization and Charitable Societies/Trusts/Organizations.

Financial Management, Financial Institutions and Markets

1. 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 aTool 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 : Walter’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 aspect only).

2. Financial Markets and Institutions:

–   Indian Financial System: An Overview

–   Money Markets: Participants, Structure and Instruments. Commercial Banks. Reforms in the 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.

Paper II: Organisation Theory and Behaviours, Human Resource Management and Industrial Relations

Organisation Theory and Behaviour

 

1. Organisation Theory:

–   Nature and Concept of Organisation; External Environment of Organisation—Technological, Social, Political, Economical and Legal; Organisational Goals Primary and Secondary Goals, Single and Multiple Goals; Management by Objectives.

–   Evolution of Organisation theory : Classical Neo-classical and system approach. Modern Concepts of Organisation Theory : Organisational Design, Organisational Structure and Organisational Culture.

–   Organisational Design—Basic Challenges; Differentiation and Integration Process; Centralization and Decentralization Process; Standardization/Formalization and Mutual Adjustment. Coordinating Formal and Informal Organisations. Mechanistic and Organic Structures.

–   Designing Organisational structures—Authority 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 Organisational Design and Structure.

–   Managing Organisational Culture.

2. Organisation Behaviour:

 

–   Meaning and Concept; Individual in organisation: 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, Organisational Effectiveness, Management of Change.

Human Resources Management and Industrial Relations

1. Human Resources Management (HRM):

 

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

2. Industrial Relations (IR):

 

–   Meaning, Nature, Importance and Scope of IR, Formation of Trade Union, Trade Union Legislation, Trade Union Movement in India. Recognition of Trade Unions, Problems of Trade Unions in India. Impact of Liberalization on Trade Union Movement.

–   Nature of Industrial Disputes: Strikes and Lockouts, Causes of Disputes, Prevention and Settlement of Disputes.

–   Worker’s Participation in Management: Philosophy, Rationale, Present Day Status and Future Prospects.

–   Adjudication and Collective Bargaining.

–   Industrial Relations in Public Enterprises Absenteeism and Labour Turnover in Indian Industries and their Causes and Remedies.

–   ILO and its Functions.

Commerce & Accountancy Optional PYQs

Ace your Commerce & Accountancy Optional with PYQs. Unlock the potential of previous year’s questions for in-depth preparation. Gain valuable insights and enhance your chances of success in the exam.

  • Commerce & Accountancy Paper – II [Civil Service (Main) Examination – 2022 Question Paper] 
  • Commerce & Accountancy Paper – I [Civil Service (Main) Examination – 2022 Question Paper] 
  • Commerce & Accountancy Paper – II [Civil Service (Main) Examination – 2021 Question Paper] 
  • Commerce & Accountancy Paper – I [Civil Service (Main) Examination – 2021 Question Paper] 
  • Commerce & Accountancy Paper – I [Civil Service (Main) Examination – 2020 Question Paper ]
  • Commerce & Accountancy Paper – II [Civil Service (Main) Examination – 2020 Question Paper ]
  • Commerce & Accountancy Paper – II [Civil Services (Main) Examination – 2019 Question Paper] 
  • Commerce & Accountancy Paper – I [Civil Services (Main) Examination – 2019 Question Paper] 
  • Commerce & Accountancy Paper – II [Civil Services (Main) Examination – 2018 Question Paper] 
  • Commerce & Accountancy Paper – I [Civil Services (Main) Examination – 2018 Question Paper] 
  • Commerce & Accountancy Paper – II [Civil Services (Main) Examination – 2017 Question Paper] 
  • Commerce & Accountancy Paper – I [Civil Services (Main) Examination – 2017 Question Paper] 
  • Commerce & Accountancy Paper – II [Civil Services (Main) Examination – 2016 Question Paper] 
  • Commerce & Accountancy Paper – I [Civil Services (Main) Examination – 2016 Question Paper] 
  • Commerce & Accountancy Paper 2 – [Civil Services (Main) Examination – 2015 Question Paper]
  • Commerce & Accountancy Paper 1 – [Civil Services (Main) Examination – 2015 Question Paper]
  • Commerce & Accountancy Paper 2 – [Civil Services (Main) Examination – 2014 Question Paper]
  • Commerce & Accountancy Paper 1 – [Civil Services (Main) Examination – 2014 Question Paper]
  • Commerce & Accountancy Paper 2 – [Civil Services (Main) Examination – 2013 Question Paper]
  • Commerce & Accountancy Paper 1 – [Civil Services (Main) Examination – 2013 Question Paper]

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Commerce 13 Aug 23
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