(vi) Storage works : Types of dams, design, principles of rigid gravity stability analysis.

(vii) Spillways : Spillway types, energy dissipation.

(viii) River training : Objectives of river training, methods of river training.
4. Environmental Engineering
4.1 Water Supply :
Predicting demand for water, impurities of water and their significance, physical,
chemical and bacteriological analysis, waterborne diseases, standards for potable water.
4.2 Intake of Water :
Water treatment: principles of coagulation, flocculation and sedimentation; slow-, rapid-,
pressure-, filters; chlorination, softening, removal of taste, odour and salinity.
4.3 Sewerage Systems :
Domestic and industrial wastes, store sewage—separate and combined systems, flow
through sewers, design of sewers.
4.4 Sewage Characterisation :
BOD, COD, solids, dissolved oxygen, nitrogen and TOC. Standards of disposal in normal
water course and on land.
4.5 Sewage Treatment :
Working principles, units, chambers, sedimentation tank, trickling filters, oxidation
ponds, activated sludge process, septic tank, disposal of sludge, recycling of waste water.
4.6 Solid waste :
Collection and disposal in rural and urban contexts, management of long-term ill-effects.
5. Environmental pollution :
Sustainable development. Radioactive wastes and disposal. Environmental impact
assessment for thermal power plants, mines, river valley projects. Air pollution. Pollution
control acts.
COMMERCE AND ACCOUNTANCY
PAPER-I
Accounting and Finance
Accounting, Taxation & Auditing
1. Financing Accounting :
Accounting as a financial information system; Impact of behavioural sciences. Accounting
Standards e.g., Accounting for Depreciation, Inventories, Research and Development
Costs, Long-term Construction Contracts, Revenue Recognition, Fixed Assets,
Contingencies, Foreign Exchange Transactions, Investments and Government Grants,
Cash Flow Statement, Earnings per Share.
Accounting for Share Capital Transactions including Bonus Shares, Right Shares.
Emplyees Stock Option and Buy-Back of Securities.

Government strives to have a workforce which reflects gender balance and women candidates are encouraged to apply.
 Preparation and Presentation of Company Final Accounts.
Amalgamations, Absorption and Reconstruction of Companies.
2. Cost Accounting :
Nature and functions of cost accounting. Installation of Cost Accounting System. Cost
Concepts related to Income Measurement, Profit Planning, Cost Control and Decision
Making.
Methods of Costing: Job Costing, Process Costing, Activity Based Costing.
Volume-cost-Profit Relationship as a tool of Profit Planning.
Incremental Analysis/Differential Costing as a Tool of Pricing Decisions, Product
Decisions, Make or Buy Decisions, Shut-Down Decisions etc.
Techniques of Cost Control and Cost Reduction : Budgeting as a Tool of Planning and
Control. Standard Costing and Variance Analysis.
Responsibility Accounting and Divisional Performance Measurement.
3. Taxation :
Income Tax: Definitions. 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, Profits and Gains from Business or
Profession, Capital Gains, Income from other sources, Income of other Persons included
in Assessee’s Total Income.
Set-off and Carry forward of Loss.
Deductions from Gross Total Income.
Salient Features/Provisions Related to VAT and Services Tax.
4. Auditing :
Company Audit: Audit related to Divisible Profits, Dividends, Special investigations, Tax
audit.
Audit of Banking, Insurance, Non-Profit Organization and Charitable
Societies/Trusts/Organizations.
Financial Management, Financial Institutions and Markets
1. Financial Management :
Finance Function : Nature, Scope and Objectives of Financial Management : Risk and
Return Relationship.
Tools of Financial Analysis: Ratio Analysis, Funds-Flow and Cash-Flow Statement.
Capital Budgeting Decisions: Process, Procedures and Appraisal Methods. Risk and
Uncertainty Anlysis and Methods.
Cost of Capital : Concept, Computation of Specific Costs and Weighted Average Cost of
Capital. CAPM as aTool of Determining Cost of Equity Capital.
Financing Decisions: Theories of Capital Structure—Net Income (NI) Approach.
Net Operating Income (NOI) Approach, MM Approach and Traditional Approach.
Designing of Capital structure: Types of Leverages (Operating, Financial and Combined),
EBIT-EPS Analysis, and other Factors.

Government strives to have a workforce which reflects gender balance and women candidates are encouraged to apply.
 Dividend Decisions and Valuation of Firm : Walter’s Model, MM Thesis, Gordan’s Model
Lintner’s Model. Factors Affecting Dividend Policy.
Working Capital Management: Planning of Working Capital. Determinants of Working
Capital. Components of Working Capital—Cash, Inventory and Receivables.
Corporate Restructuring with focus on Mergers and Acquisitions (Financial aspect only).
2. Financial Markets and Institutions :
Indian Financial System: An Overview
Money Markets: Participants, Structure and Instruments. Commercial Banks. Reforms in
Banking Sector. Monetary and Credit Policy of RBI. RBI as a Regulator.
Capital Market : Primary and Secondary Market. Financial Market Instruments and
Innovative Debt Instruments; SEBI as a Regulator.
Financial Services : Mutual Funds, Venture Capital, Credit Rating Agencies, Insurance and
IRDA.
PAPER-II
Organisation Theory and Behaviours, Human Resource Management and Industrial
Relations
Organisation Theory and Behaviour
1. Organisation Theory :
Nature and Concept of Organisation; External Environment of
Organisation—Technological, Social, Political, Ecomomical and Legal; Organizational
Goals Primary and Secondary Goals, Single and Multiple Goals; Management by
Objectives.
Evolution of Organisation theory : Classical Neo-classical and system approach.
Modern Concepts of Organisation Theory : Organisational Design, Organisational
Structure and Organisational Culture.
Organisational Design—Basic Challenges; Differentiation and Intergration Process;
Centralization and Decentralization Process; Standardization/Formalization and Mutual
Adjustment. Coordinating Formal and Informal Organizations. Mechanistic and Organic
Structures.
Designing Organizational structures—Authority and Control; Line and Staff Functions,
Specialization and Coordination. Types of Organization Structure—Functional. Matrix
Structure, Project Structure. Nature and Basis of Power, Sources of Power, Power
Structure and Politics. Impact of Information Technology on Organizational Design and
Structure.
Managing Organizational Culture.
2. Organisation Behaviour :
Meaning and Concept; Individual in organization: Personality, Theories, and
Determinants; Pereception Meaning and Process.
Motivation : Concepts, Theories and Applications. Leadership—Theories and Styles.
Quality of Work Life (QWL): Meaning and its impact on Performance, Ways of its
Enhancement. Quality Circles (QC)—Meaning and their Importance. Management of
Conflicts in Organizations. Transactional Analysis, Organizational Effectiveness,

Government strives to have a workforce which reflects gender balance and women candidates are encouraged to apply.
 Management of Change.
Human Resources Management and Industrial Relations
1. Human Resources Management (HRM) :
Meaning Nature and Scope of HRM, Human Resource Planning, Job Analysis, Job
Description, Job Specification, Recruitment Process, Selection Process, Orientational and
Placement, Training and Development Process, Performance Appraisal and 360° Feed
Back, Salary and Wage Administration, Job Evaluation, Employee Welfare, Promotions,
Transfers and Separations.
2. Industrial Relations (IR) :
Meaning, Nature, Importance and Scope of IR, Formation of Trade Union, Trade Union
Legislation, Trade Union Movement in India. Recognition of Trade Unions, Problems of
Trade Unions in India. Impact of Liberalization on Trade Union Movement.
Nature of Industrial Disputes: Strikes and Lockouts, Causes of Disputes, Prevention and
Settlement of Disputes.
Worker’s Participation in Management: Philosophy, Rationale, Present Day Status and
Future Prospects.
Adjudication and Collective Bargaining.
Industrial Relations in Public Enterprises Absenteeism and Labour Turnover in Indian
Industries and their Causes and Remedies.
ILO and its Functions.
ECONOMICS
PAPER—I
1. Advanced Micro Economics :
(a) Marshallian and Varrasiam Approaches to Price determination.
(b) Alternative Distribution Theories; Ricardo, Kaldor, Kaleeki.
(c) Markets Structure : Monopolistic Competition, Duopoly, Oligopoly.
(d) Modern Welfare Criteria : Pareto Hicks and Scitovsky, Arrow’s Impossibility Theorem, A. K.
Sen’s Social Welfare Function.
2. Advance Macro Economics :
Approaches to Employment Income and Interest Rate determination : Classical, Keynes
(IS)-LM) curve, Neo-classical synthesis and New classical, Theories of Interest Rate
determination and Interest Rate Structure.
3. Money-Banking and Finance :
(a) Demand for and Supply of Money : Money Multiplier Quantity Theory of Money (Fisher,
Pique and Friedman) and Keyne’s Theory on Demand for Money, Goals and Instruments of
Monetary Management in Closed and Open Economies. Relation between the Central Bank
and the Treasury. Proposal for ceiling on growth rate of money.
(b) Public Finance and its Role in market Economy : In stabilisation of supply, allocative, of
resources and in distribution and development. Sources of Government revenue, forms of
Taxes and Subsidies, their incidence and effects. Limits to taxation, loans, crowding-out

Government strives to have a workforce which reflects gender balance and women candidates are encouraged to apply.
 effects and limits to borrowings. Public expenditure and its effects.
4. International Economics :
(a) Old and New theories of International Trade.
(i) Comparative advantage,
(ii) Terms of Trade and Offer Curve.
(iii) Product Cycle and Strategic Trade Theories.
(iv) Trade as an engine of growth and theories of underdevelopment in an open economy.
(b) Forms of Protection : Tariff and quota.
(c) Balance of Payments Adjustment : Alternative Approaches.
(i) Price versus income, income adjustments under fixed exchange rates.
(ii) Theories of Policy Mix.
(iii) Exchange rate adjustments under capital mobility.
(iv) Floating Rates and their Implications for Developing Countries : Currency Boards.
(v) Trade Policy and Developing Countries.
(vi) BOP, adjustments and Policy Coordination in open economy macromodel.
(vii) Speculative attacks.
(viii) Trade Blocks and Monetary Unions.
(ix) WTO : TRIMS, TRIPS, Domestic Measures, Different Rounds of WTO talks.
5. Growth and Development :
(a) (i) Theories of growth : Harrod’s model;
(ii) Lewis model of development with surplus labour.
(iii) Balanced Unbalanced Growth.
(iv) Human Capitals and Economic Growth.
(v) Research and Development and Economic Growth.
(b) Process of Economic Development of less developed courtries : Myrdal and Kuzments on
economic development and structural change : Role of Agriculture in Economic Development
of less developed countries.
(c) Economic Development and International Trade and Investment, Role of Multinationals.
(d) Planning and Economic Development : changing role of Markets and Planning, Private-Public
Partnership.
(e) Welfare indicators and measures of growth—Human Development Indices. The basic needs
approach.
(f) Development and Environmental Sustainability—Renewable and Non-renewable Resources,
Environmental Degradation, Intergenerational equity development.
PAPER-II
Indian Economics in Post-Independence Era :

Government strives to have a workforce which reflects gender balance and women candidates are encouraged to apply.