SEBI Grade A Syllabus 2024- Paper 2
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Section
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Topics
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Commerce & Accountancy
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Accounting as a financial information system.
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Accounting Standards with specific reference to Accounting for Depreciation, Inventories, Revenue Recognition, Fixed Assets, Foreign Exchange Transactions, Investments.
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Cash Flow Statement, Fund flow statement, Financial statement analysis; Ratio analysis.
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Accounting for Share Capital Transactions including Bonus Shares and right Shares.
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Employees Stock Option and BuyBack of Securities.
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Preparation and Presentation of Company Final Accounts.
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Introduction to Accountancy
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Theory Base of Accounting
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Recording Transaction Part 1
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Recording Transaction Part 2
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Trial Balance and Bills of Exchange
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Management
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Management: Its nature and scope; The Management Processes. Planning, Organization, Staffing, Directing, and Controlling.
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The Role of a Manager in an Organization. Leadership: The Tasks of a Leader.
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Leadership Styles: Leadership Theories; A successful Leader versus an effective Leader.
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Human Resource Development: Concept of HRD; Goals of HRD
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Motivation, Morale, and Incentives: Theories of Motivation; How Managers Motivate; Concept of Morale; Factors determining Morale; Role of Incentives in Building up Morale.
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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.
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Finance
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Financial System: Role and Functions of Regulatory bodies in the Financial Sector.
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Financial Markets: Primary and Secondary Markets (Forex, Money, Bond, Equity, etc.), functions, instruments, and recent developments.
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Basics of Derivatives: Forward, Futures, and Swap
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Recent Developments in the Financial Sector
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Financial Inclusion- use of technology
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Alternate source of finance, private and social cost-benefit, Public-Private Partnership
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Direct and Indirect taxes;-Non-tax sources of Revenue, GST, Finance Commission, Fiscal Policy, Fiscal Responsibility and Budget Management Act(FRBM),
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Inflation:-Definition, trends, estimates, consequences, and remedies (control): WPI, CPI-components, and trends
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Costing
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Overview of Cost and Management Accounting: Introduction to Cost and Management Accounting, Objectives and Scope of Cost and Management Accounting.
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Methods of Costing: Single Output/ Unit Costing, Job Costing, Batch Costing, Contract Costing, Process/ Operation Costing, and Costing of Service Sectors.
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Basics of Cost Control and Analysis- (a) Standard Costing, (b) Marginal Costing, (c) Budget, and Budgetary Control.
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Lean System and Innovation – Introduction to Lean System, Just-in-Time (JIT), Kaizen Costing, 5 Ss, Total Productive Maintenance (TPM), Cellular Manufacturing/ One-Piece Flow Production Systems, Six Sigma (SS), Introduction to Process Innovation and Business Process Re-engineering(BPR)
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Companies Act
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The Companies Act, 2013- Specific reference to Chapter III, Chapter IV, Chapter VIII,
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Chapter X, Chapter XI, Chapter XII, and Chapter XXVII
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Chapter IX Companies Act: Accounts of Company
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Chapter XIII Companies Act: Remuneration of Managerial Personnel
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Chapter I of Companies Act: Basics of Companies Act
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Economics
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Demand and Supply, Market Structures, National Income: Concepts and Measurement, Classical Vs 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
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Balance of Payments, Foreign Exchange Markets, Inflation, Monetary and Fiscal Policy, Non-banking Financial Institutions.
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