DETAILED SYLLABUS FOR THE POST OF Assistant in Kerala Financial
Corporation Limited/ Cashier cum Accountant-Handicrafts Development
Corporation of Kerala Limited ( Cat No. 432/2024, 597/2024)
Module 1 - (10 Marks)
Accounting
Financial Accounting- Concepts- Principles- Accounting standards- Accounts for a
sole trader-Financial Statements Final accounts of Sole Trader – Trading and Profit
and Loss Account –Balance Sheet –- Partnership Accounts – Admission and
Retirement - Dissolution of Partnership Firm- Realisation Accounts and Capital
Accounts- insolvency of a partner- accounting for consignment –- Final Accounts of
Companies-Computerised Accounting and usage of software in preparation of
accounts.
Module 2 - (10 Marks)
Financial Management
Financial Management- cost of capital – financing decision –capital structure –
working capital management -Working Capital Cycle - Management of Cash –
Receivables management- Inventory management- Dividend policy – Forms of
Dividend- Types of Dividend Policies – Factors determining dividend – Theories of
Dividend Policies - Stock Splits – Stock Repurchase.
Module 3 - (10 Marks)
Cost Accounting
Introduction to Cost Accounting- Accounting and control of material cost-Accounting
and control of labour cost- Accounting for overheads— Marginal costing – Standard
costing Breakeven analysis – Cost reduction – Cost management
Module 4 - (10 Marks)
Management
Nature and Evolution of Management - Schools of Management Thought- planning-
organising- controlling – directing – staffing – Leadership and theories – Motivation
and theories – TQM
Module 5 - (10 Marks)
Managerial Economics
Demand Estimation – Demand– elasticity of demand – price –income –
advertisement –Demand forecasting - Theory of Production – Pricing Policy and
Practices- Business cycle
Module 6 - (10 Marks)
Company Law
Introduction to Company Law- company management and administration -
Constitution of Board of Directors- - Appointment – functions and responsibilities of
Board of Directors – Board Committees- Audit Committee—Board Meetings-
Disclosure and Transparency - Annual return- Winding Up -Voluntary Winding up-
Winding Up by National Company Law Tribunal- Winding Up by Liquidators-
Procedure for Liquidation.
Module 7 - (10 Marks)
Capital Market
Financial System in India- Financial System-Financial market – structure of financial
market– Capital market instruments - Primary Market - Methods of floatation of
capital – Public issue – IPO – FPO - Procedure of public issue – Book building
process- Secondary Market - Functions of stock exchange Dematerialization of
securities –- Major stock exchanges in India – BSE- NSE – Listing – Regulatory
framework of financial market
Module 8 - (10 Marks)
Fundamentals of Income-Tax
Income Tax Act- Basic Concepts -Assessment Year- Previous Year - Person –
Assessee- Income- Gross Total Income- Total Income- Rates of Tax applicable to the
Individual Assessee- income from salary- house property- business- capital gain and
other sources- computation of total income – deductions and exemptions- tax
planning – income tax returns.
Module 9 - (10 Marks)
Marketing Management
Marketing of products and services - Consumer Behaviour- Process of Consumer
Buying- Factors influencing Consumer Buying Decisions- Customer Relationship
Management- Market Segmentation- Product-Meaning - Classification of products
Concept of product item, product line and product mix -Product Life Cycle – stages
of PLC- Promotion -Concept of push and pull mix- Types of promotion- Advertising-
Personal selling, sales promotion, and public relations
Module 10 - (10 Marks)
Auditing
Audit Process- Internal Check – Preparation before audit -Audit Programme – audit
process -audit notebook – audit working papers – audit files – internal control –
internal check- Vouching and Verification- Auditors of Joint Stock Companies
Investigation vs. Auditing.
