SEBI Paper 2 (Phase 1+2)
Commerce and Accountancy:
Accounting as a financial information system
Accounting Standards with specific reference to Accounting for
Depreciation, Inventories, Revenue Recognition, Fixed Assets,
Foreign Exchange Transactions, Investments
Cash Flow Statement, Fund flow statement, Financial statement
analysis; Ratio analysis
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.
Management:
Management: its nature and scope; The Management Processes;
Planning, Organization, Staffing, Directing and Controlling
The Role of a Manager in an Organization. Leadership: The Tasks
of a Leader
Leadership Styles; Leadership Theories; A successful Leader
versus an effective Leader
Human Resource Development: Concept of HRD; Goals of HRD
Motivation, Morale and Incentives: Theories of Motivation; How
Managers Motivate; Concept of Morale; Factors determining
morale; Role of Incentives in Building up Morale
Communication: Steps in the Communication Process;
Communication Channels; Oral versus Written Communication;
Verbal versus non-verbal Communication; upward, downward and
lateral communication; Barriers to Communication, Role of
Information Technology.
Finance
Financial System
(a) Role and Functions of Regulatory bodies in the Financial Sector
Financial Markets
(b) Primary and Secondary Markets (Forex, Money, Bond, Equity, etc.),
functions, instruments, recent developments
General Topics
Basics of Derivatives: Forward, Futures and Swap
Recent Developments in the Financial Sector
Financial Inclusion- use of technology
Alternate source of finance, private and social cost-benefit,
Public-Private Partnership
Direct and Indirect taxes; Non-tax sources of Revenue, GST,
Finance Commission, Fiscal Policy, Fiscal Responsibility and
Budget Management Act (FRBM)
Inflation: Definition, trends, estimates, consequences, and
remedies (control): WPI, CPI – components and trends
Costing:
Overview of Cost and Management Accounting – Introduction to
Cost and Management Accounting, Objectives and Scope of Cost
and Management Accounting.
Methods of Costing – Single Output/ Unit Costing, Job Costing,
Batch Costing, Contract Costing, Process/ Operation Costing,
Costing of Service Sectors.
Basics of Cost Control and Analysis – (i) Standard Costing, (ii)
Marginal Costing, (iii) Budget and Budgetary Control
Lean System and Innovation:- a) Introduction to Lean System b)
Just-in-Time (JIT) c) Kaizen Costing d) 5 Ss e) Total Productive
Maintenance (TPM) f) Cellular Manufacturing/ One-Piece Flow
Production Systems g) Six Sigma (SS) h) Introduction to Process
Innovation and Business Process Re-engineering (BPR)
Companies Act:
The Companies Act, 2013 – Specific reference to Chapter III, Chapter
IV, Chapter VIII, Chapter X, Chapter XI, Chapter XII and Chapter XXVII.
Economics:
Demand and Supply, Market Structures, National Income:
Concepts and Measurement, Classical & Keynesian Approach
Determination of output and employment, Consumption Function,
Investment Function, Multiplier and Accelerator, Demand and
Supply for Money , IS – LM, Inflation and Phillips Curve, Business
Cycles.
Balance of Payments, Foreign Exchange Markets, Inflation,
Monetary and Fiscal Policy, Non-banking Financial Institutions.
Subject Books Website
Commerce & 11th Class NCERT Part 1 and 2 ICAI Knowledge
Accounts Portal: www.icai.org
12th Class NCERT Part 2 (Intermediate Course)
Students guide to Accounting Standards
by Dr D.S Rawat
Management Principles and Practice of Management http://
- LM Prasad www.managementstud
yguide.com
Principles and Practice of Management
- TN Chhabra
Organizational Behaviour - LM Prasad
Organizational Behaviour - Stephen
Robinson and Niharika Vohra
Business Ethics and Corporate
Governance - B.N Ghosh
Finance Principles and Practice Of Banking 1. Investopedia
(IIBF) 2. FAQs section of
RBI website
Bank Financial Management (IIBF)
3. Livemint
(editorials section)
Indian Financial System by Bharati
Pathak 4. Latest Economic
Survey
Indian Economy by Ramesh Singh 5. Latest Union
Budget
Costing Cost Accounting - Principles and Paper 8,10 and 15 of
Practice - M N Arora Intermediate Study
Material on
Modern Cost and Management www.icmai.in
Accounting - M Hanif
Companies Act Companies Act, 2013 - Make it Simple E book of Companies
by AUBSP Act 2013 given on
www.ebook.mca.gov.i
n
Economics Indian Economy by Ramesh Singh
Principles of Microeconomics by HL
Ahuja
Descriptive English:
A. PIB (will help in collecting good points for essay)
B. The Hindu (editorial section) - will help in building command over
language
