കേരള PSC ഫിനാൻസ് മാനേജർ സിലബസ് 2023, ഡൗൺലോഡ് PDF

കേരള PSC ഫിനാൻസ് മാനേജർ സിലബസ് 2023

കേരള PSC ഫിനാൻസ് മാനേജർ സിലബസ് 2023: കേരള പബ്ലിക് സർവീസ് കമ്മീഷൻ ഔദ്യോഗിക വെബ്‌സൈറ്റിൽ കേരള PSC ഫിനാൻസ് മാനേജർ സിലബസ് പ്രസിദ്ധീകരിച്ചു. പരീക്ഷയ്ക്കുള്ള തയ്യാറെടുപ്പുകൾ ആരംഭിക്കാൻ  സമയമായി. പരീക്ഷയിൽ വിജയിക്കുന്നതിന്, സിലബസിനെക്കുറിച്ച് വ്യക്തമായ ധാരണ ഉണ്ടായിരിക്കണം, അതിനാൽ കേരള PSC ഫിനാൻസ് മാനേജർ സിലബസ് 2023 വിശദമായി വായിച്ച് മനസിലാക്കുക. ചുവടെ നൽകിയിരിക്കുന്നു ലിങ്ക് ഉപയോഗിച്ച് നിങ്ങൾക്ക് കേരള PSC ഫിനാൻസ് മാനേജർ സിലബസ് PDF രൂപത്തിൽ ഡൗൺലോഡ് ചെയ്യാവുന്നതാണ്.

ഫിനാൻസ് മാനേജർ സിലബസ് 2023: അവലോകനം

ചുവടെ നൽകിയിരിക്കുന്ന പട്ടികയിൽ ഫിനാൻസ് മാനേജർ സിലബസ് 2023 സംബന്ധമായ എല്ലാ പ്രധാനപ്പെട്ട വിവരങ്ങളും ലഭിക്കും.

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ഫിനാൻസ് മാനേജർ പരീക്ഷ പാറ്റേൺ

കേരള PSC ഫിനാൻസ് മാനേജർ പരീക്ഷ പാറ്റേൺ ചുവടെ ചേർക്കുന്നു.

കേരള PSC ഫിനാൻസ് മാനേജർ പരീക്ഷ തീയതി 2023

ഫിനാൻസ് മാനേജർ കേരള PSC സിലബസ് PDF ഡൗൺലോഡ്

കേരള PSC ഫിനാൻസ് മാനേജർ സിലബസ് PDF ഡൗൺലോഡ് ചെയ്യാൻ, താഴെ നൽകിയിരിക്കുന്ന ലിങ്കിൽ ക്ലിക്ക് ചെയ്യുക.

കേരള PSC ഫിനാൻസ് മാനേജർ സിലബസ് PDF ഡൗൺലോഡ്

കേരള PSC ഫിനാൻസ് മാനേജർ സിലബസ്

ഫിനാൻസ് മാനേജർ തസ്തികയുടെ വിശദമായ സിലബസ് ചുവടെ ചേർക്കുന്നു.

Module I: Financial Management (12 Marks)

• Introduction – Objectives of Financial Management – Scope – Role and Purpose- Functions of Finance Executives – Different Sources of Finance – Method of Raising Long-Term and ShortTerm Finance-Cost of Capital – Significance – Factors of Cost of Capital – Measurement of Individual Components of Capital – WACC – Marginal Cost of Capital – Effective Interest Rate – Capital Structure Decisions – Determinants – Optimal Capital Structure – Theories of Capital Structure – Concept of Under/Over Capitalisation – EBIT-EPS Analysis – Capital Investment Decisions – Objectives – Methods of Investment Appraisal – Dividend Decisions – Forms of Dividend – Determinants – Relevancy and Irrelevancy of Dividend Policies – Management of Working Capital – Liquidity and Profitability – Operating Cycle – Assessment of Working Capital Requirement – Factoring and Forfaiting – Financial Analysis using Ratio Analysis – Calculation and interpretation of ratios – Determination of National Income – The Keynesian Theory of Determination of National Income Primary and Secondary Markets- Secondary Market- Functions of Stock Exchanges -Constructing indices – The Money Market – Money Market Instruments – The Concept of Money Demand – Important Theories of Demand for Money – The Concept of Money Supply – Monetary Policy – Public Finance.

Module II: Auditing (11 Marks)

• Auditing Concepts – Nature – Objective – Scope – Standard Setting Process – Role of International Auditing and Assurance Standards Board (IAASB) & Auditing and Assurance Standards Board (AASB); Standards on Auditing – Qualities of Auditor – Preconditions for an Audit – Audit Engagement – Audit Strategy – Audit Planning – Development of Audit Plan and Programme – Control of quality of audit work – Delegation and supervision of audit work -Concept of Audit Documentation – Nature & Purpose of Audit Documentation – Form, Content & Extent of Audit Documentation – Completion Memorandum – Ownership and custody of Audit Documentation – Audit procedures for obtaining audit evidence -Sources of evidence – Relevance and Reliability of audit evidence – Sufficient appropriate audit evidence -Evaluation of Audit Evidence – Audit of Items of Financial Statements – Eligibility – Qualifications and Disqualifications of Auditors – Appointment of Auditors – Removal of Auditors – Remuneration of Auditors – Powers and Duties of Auditors – Branch audit – Joint audit – Reporting requirements under the Companies Act, 2013 – Auditor’s Report- Basic Elements.

Module III: Taxation (11 Marks)

• Income-tax law- Concept of previous year and assessment year- Basis of Charge and Rates of Tax. Residential status and scope of total income. Heads of income and the provisions governing computation of income under different heads-Salaries – Income from house property-Profits and gains of business or profession -Capital Gains-Income from other sources. Assessment of Income of different persons: – Hindu Undivided Family-Firms-LLP-Association of Persons- Cooperative Societies- Trusts, Charitable, and Religious Institutions. Corporate Taxation: Classification, tax incidence, computation of taxable income, and assessment of tax liability-Tax on the distribution of profit – Alternate Minimum Tax (MAT) – other provisions relating to the company. Assessment Procedure-Types of returns-Due date filing the returns-E-filing-Procedure for E-filing of returns -Different forms for filing the return- Demand, Recovery, Assessment, appeal, revision, and settlement-Types of Assessment-Liability for E-Commerce transactionsProcedure for the application of PAN-TAN-Methods of Tax collection- TDS-TCS-Advance payment of Tax. Income Tax authorities and their powers-Penalties and prosecutions applicable to the individual assessee – procedure for the imposition of penalty fines and prosecution-concepts of tax planning-tax avoidance-tax evasion. Goods and Service Tax – Introduction- background of GST-GST Models-Registration of dealers-Administration of GST-Chargeability-Rate of Tax – Computation of VAT-GST – filling of returns.

Module IV: Corporate and Allied Laws (11 Marks)

• The Companies Act, 2013–Incorporation of Company and Matters Incidental thereto – Prospectus and Allotment of Securities – Share Capital and Debentures – Acceptance of Deposits by Companies – Registration of Charges – Management and Administration – Accounts and audit – Appointment and Qualifications of Directors – Appointment and remuneration of Managerial Personnel – Meetings of Board and its powers – Inspection, Inquiry, and Investigation – Compromises, Arrangements, and Amalgamations – Prevention of Oppression and Mismanagement – Revival and Rehabilitation of Sick Companies – Winding Up – Producer Companies – Companies incorporated outside India – Offences and Penalties – E-governance -National Company Law Tribunal and Appellate Tribunal–An overview of The Indian Contract Act, 1872 – The Negotiable Instruments Act, 1881 – The Securities and Exchange Board of India Act, 1992, Rules, Regulations and Guidelines – The Competition Act, 2002 – The Banking Regulation Act, 1949 – The Insurance Act, 1938 – The Prevention of Money Laundering Act, 2002.

Module V: Accounting Standards and Company Accounts (11 Marks)

• Accounting Standards – Objectives – ASB –Standard setting Process – Application of Accounting Standards – International Financial Reporting Standards – Convergence of IFRS – Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards) – Company Accounts – Preparation of financial statements – Statement of Profit and Loss, Balance Sheet and Cash Flow Statement – Managerial Remuneration – Profit (Loss) prior
  to incorporation – Accounting for bonus issue and right issue – Redemption of preference shares – Redemption of debentures – Accounting for Special Transactions: Investment – Insurance claims for loss of stock and loss of profit – Hire- purchase and Instalment sale transactions – Special Type of Accounting: Departmental Accounting – Accounting for Branches including foreign branches – Accounts from Incomplete Records – Reorganization and liquidation of Companies: Accounting for amalgamation – Accounting involved in the liquidation of companies – Consolidated Financial Statements.

Module VI: Business Mathematics (11 Marks)

• Matrices: Definition of a matrix. Types of matrices. Algebra of matrices. Applications of matrices operations for solutions to simple business and economic problems. Calculation of values of determinants up to third order. Finding the inverse of a matrix through the determinant method. Solution of a system of the linear equation up to three variables. Differential Calculus: Mathematical functions and their types – linear, quadratic, polynomial. Concepts of limit, and continuity of a function. Concept of differentiation. Rules of differentiation – simple standard forms. Applications of differentiation – elasticity of demand and supply. Maxima and Minima of functions (involving second or third-order derivatives) relating to cost, revenue, and profit. Basic Mathematics of Finance: Simple and compound interest. Rates of interest – nominal, effective, and continuous – and their inter-relationships. Compounding and discounting a sum using different types of rates. Business Statistics -Uni-variate Analysis Measures of Central Tendency including Arithmetic mean, Geometric mean, and Harmonic mean: properties and applications; Mode and Median. Partition values – quartiles, deciles, and percentiles. Measures of Variation: absolute and relative. Range, quartile deviation, and mean deviation; Variance and Standard deviation: calculation and properties. Bi-variate Analysis Simple Linear Correlation Analysis: Meaning, and measurement. Karl Pearson’s co-efficient and Spearman’s rank correlation. Simple Linear Regression Analysis: Regression equations and estimation. Components of time series; additive and multiplicative models; Trend analysis: Finding trend by moving average method
  and Fitting of linear trend lines using the principle of least squares.

Module VII: Cost Accounting (11 Marks)

• Nature and significance of cost accounts-Definition of Costing, Scope, Objectives, Functions and limitations of cost accounting-Installation of Costing System – Relationship of Cost Accounting, Financial Accounting, Management Accounting, and Financial Management – Cost Terms and Concepts – Cost Reduction and Cost Control – Elements of Costs – Cost behavior pattern – Separating the components of fixed, variable, semi-variable, and step costs – Methods of Costing: Job Costing – Batch Costing – Contract Costing – Process/ Operation Costing -Techniques of Costing – Cost Accounting with use of Information Technology – Elements of Cost and preparation of Cost Sheets – Functional classification and ascertainment of cost – Preparation of Cost Sheets for the Manufacturing sector and for Service Sector- Material Costing – Procurement procedures- Store procedures and documentation in respect of receipts and the issue of stock, Stock verification – Valuation of material receipts – Inventory control- – Techniques of fixing the level of stocks- minimum, maximum, re-order point, safety stock, determination of optimum stock level, – Determination of Optimum Order quantity- Economic Order Quantity (EOQ) – Techniques of Inventory control- ABC Analysis, Fast, Slow moving and Non-moving (FSN), High, Medium, Low (HML), Vital, Essential, Desirable (VED), Just-in-Time (JIT)- Stock taking and perpetual inventory system, use of control ratios – Inventory Accounting – Employee Costing: Attendance and Payroll procedures- – Elements of wages- Employee Cost Control – Employee TurnoverMethods of calculating employee turnover, causes of employee turnover, effects of employee turnover -Utilisation of Human Resources, Direct and indirect employee Costs, charging of employee cost, Identifying employee hours with work orders or batches or capital jobs – Remuneration systems and incentive schemes- Premium Bonus Method – Overheads – Allocation and Apportionment of overheads using Absorption Costing Method – Standard Costing – Marginal Costing.

Module VIII: Management Accounting (11 Marks)

• Budgets and Budgetary Control – The Budget Manual – Preparation and Monitoring Procedures – Budget Variances – Flexible Budgets – Preparation of Functional Budget for Operating and NonOperating Functions – Cash Budgets – Capital Expenditure Budget – Master Budget -Principal Budget Factors – Pricing Decisions – Pricing of a Finished Product – Theory of Price – Pricing Policy – Principles of Product Pricing – New Product Pricing – Pricing Strategies – Pricing of Services – Pareto Analysis – Transfer Pricing – Objectives of Transfer Pricing – Methods of Transfer Pricing – Conflict between a Division and a Company – Multi-National Transfer Pricing – Profitability Analysis – Product Wise / Segment Wise / Customer Wise – Financial Decision Modeling: Linear Programming – Network Analysis – PERT/CPM – Resource Allocation and Resource Leveling – Transportation Problems – Assignment Problems – Simulation – Learning Curve Theory – Time Series Forecasting.

Module IX: Management Information Systems (11 Marks)

• Automated Business Processes – Introduction to Enterprise Business Processes, Benefits, Risks and Controls – Diagrammatic representation of business processes using Flowcharts – Risks and controls for specific business processes – Procure to pay (P2P) – Order to cash – Inventory Cycle – Hire to Retire – Supply Chain Management – Fixed Assets, etc. – Applicable regulatory and compliance requirements including computer related offenses, privacy, cyber-crime – Sensitive Personal Data Information of Information Technology Act, 2000 – Financial And Accounting Systems – Integrated (ERP) and non-integrated systems with related risks and controls – Business process modules and their integration with Financial and Accounting systems – Reporting Systems and MIS – Data Analytics and Business Intelligence – Business Reporting and fundamentals of XBRL (Extensible Business Reporting Language) – Applicable regulatory and compliance requirements – Information Systems And Its Components – Components of Automated Information Systems – Application Systems, Database, Network, and Operating System with related risks and controls – Mapping of Organization structure with segregation of duties in Information Systems – E-Commerce, M-Commerce, And Emerging Technologies – Strategic Management – Business Policy – Meaning and Nature of Strategic Management – Business Strategy – Strategic Levels in Organizations – Strategic Management in Government and Not-for-profit organization – Strategic Planning.

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