| SEBI Grade A Syllabus 2025- Paper 2 |
| Section |
Topics |
| Commerce & 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 and right Shares.
- Employees Stock Option and BuyBack of Securities.
- Preparation and Presentation of Company Final Accounts.
- Introduction to Accountancy
- Theory Base of Accounting
- Recording Transaction Part 1
- Recording Transaction Part 2
- Trial Balance and Bills of Exchange
|
| 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: Role and Functions of Regulatory bodies in the Financial Sector.
- Financial Markets: Primary and Secondary Markets (Forex, Money, Bond, Equity, etc.), functions, instruments, and recent developments.
- 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, and Costing of Service Sectors.
- Basics of Cost Control and Analysis- (a) Standard Costing, (b) Marginal Costing, (c) Budget, and Budgetary Control.
- 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)
|
| Companies Act |
- The Companies Act, 2013- Specific reference to Chapter III, Chapter IV, Chapter VIII,
- Chapter X, Chapter XI, Chapter XII, and Chapter XXVII
- Chapter IX Companies Act: Accounts of Company
- Chapter XIII Companies Act: Remuneration of Managerial Personnel
- Chapter I of Companies Act: Basics of Companies Act
|
| Economics |
- 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
- Balance of Payments, Foreign Exchange Markets, Inflation, Monetary and Fiscal Policy, Non-banking Financial Institutions.
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