Commerce and Accounting Notes Brilliant Tutorials

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Brilliant Tutorials is a very good and famous institute as per upsc aspirants point of view

Brilliant Tutorials faculty is very good and make notes strictly according to the latest syllabus as they understand the today’s need of aspirants therefore the material is well revised and concise so that aspirants may not face any difficulty during examinations

These notes contains Following Topics based on new patterns

Accounting and Finance Accounting, Taxation & Auditing

1. Financial Accounting

  • Accounting as a Financial Information System;
  • Investment and Government Grants
  • Preparation and Presentation of Company Final Accounts
  • Revenue Recognition
  • Contingencies

2. Cost Accounting

  • Nature and Functions of Cost Accounting.
  • Cost Control and Decision Making.
  • Installation of Cost Accounting System.
  • Profit Planning,
  • Cost Concepts related to Income Measurement,
  • Methods of Costing:

3. Auditing

  • Financial Markets and Institutions :Risk and Return Relationship,Tools of Financial Analysis,Fund Flow and Cash flow investment,Procedures and Appraisal Methods,Computation of Specific Costs and Weighted Average Cost of Capital, Theories of Capital Structure – Net Income (NI) Approach
  • Financial Management 
  • Monetary and Credit Policy of RBI. RBI as a Regulator.
  • Indian Financial System:
  • Capital Market,


Income Tax:


  • Basis of Charge; Incomes which do not form Part of Total Income.
  • Simple problems of Computation of Income (of Individuals only) under Various Heads, i.e.Salaries, Income from House Property

Paper – II

Organisation Theory and Behaviour

  • Organisation Behaviour Meaning and Concept; Individual in organizations Theories, and Determinants, Personality,
  • Organisation Theory Nature and Concept of Organisation,Technological, Social,Primary and Secondary goals,Single and Multiple Goals
  • Concepts,

Human Resources Management and Industrial Relations

  • Human Resources Management (HRM):Job Analysis,Job Description ,Job Specification,Trainning and Developement Process ,Salary and Wage Administrative
  • Industrial Relations (IR):Nature and Industrial Desputes,Worker Participation in Management,Present day Status and Future Prospects


Additional information

Weight4.5 kg