TNPSC CASE பாடத்திட்டம் 2023, தேர்வு முறை – PDFஐ பதிவிறக்கவும்

விண்ணப்பிக்கும் முறை

அதிகாரப்பூர்வ இணையதளம்

• Accounting Standards – GAAP – AS – applicability, interpretation, scope and complianceIFRS- Ind AS 2, 10, 115, 16, 21, 20, 23, 37 & 38.
• Company Accounts – Presentation of Financial Statements as per Schedule III of
• Companies Act 2013 – Statement of Profit or Loss, Balance Sheet, Change in Equity,
• Cash flow statement
• Accounting of Banking, Electricity and Insurance Companies
• Accounting for Cooperative Societies
• Branch and Departmental Accounts (including foreign branches)
• Accounting for non-profit organisations and incomplete records
• Computerised Accounting System (ERP features and advantages)

• Nature and scope and significance of auditing
• Audit Engagement, Audit Programme, Audit working papers , Audit note book audit
  evidence and audit report
• Internal check, internal control and internal audit- industry specific
• Reporting requirements of under companies act – report vs certificate, contents of the
  report and qualifications in the report.
• Cost audit and Secretarial audit
• Auditing of different types of undertaking – education, hospitals, cooperative societies,
  trusts.

• Meaning-objectives -scope of financial management
• Sources of Funds- Introduction of Financial Markets- Capital & Money Markets
• Tools for Financial Analysis – Ratio, Funds flow analysis, Cash flow analysis
• Cost of Capital, Capital Structure and Leverages
• Working Capital Management- Financing – Cash, Inventory, Receivables and Payables
• Capital Budgeting.
• Risk Management – risk measurement- risk analysis- Value at Risk(VAR)- Capital Adequacy Norms & Income Recognition Norms (NPA) in NBFCs.

• Direct Taxation- Residential Status- Heads of Income and Computation of Total Income
  under various heads- assessment of income of different persons – TDS/TCS/Advance
  Tax- Income Computation and Disclosure standards (Basic Concepts only) – Taxation as
  applicable to Government undertaking and Cooperative Societies. Due dates and
  compliances. Effects of non compliance and penalty. Tax audit provisions under I.T. Act
• Indirect Taxation- Canons of Taxation- Customs Law – Goods and Services Tax (GST) –
  CGST-SGST-IGST- Cess- Registration – SupplyTime of Supply- Value of Supply- Place of
  Supply- E-Invoicing, E-Way Bill,Input tax credit- Reverse Charge Mechanism (RCM) –
  Payment of Taxes, Penalties.

• MSMED Act 2006.
• Laws and Regulations relating to Cyber Security and Data Protection.
• Factories Act
• Payment of Gratuity Act
• Employees Provident Fund Act 1952
• Employees State Insurance Act 1948
• Payment of Bonus Act 1965
• Minimum Wages Act 1948
• Companies Act 2013-Promotion – Formation and related procedures – Types –
  Appointment and duties of Directors, Loans and Deposits, CSR, Salient features of
  Insolvency and Bankruptcy Code.

• Life Cycle costing
• Target Costing
• Kaizen Costing
• Value analysis and Engineering
• Throughput Costing
• Business Process Re-engineering
• Back flush costing
• Activity Based Costing (ABC).

• Marginal Costing – CVP analysis – Profit Volume Graph- Decision involving alternative
  choices – Make or Buy; Evaluation of Orders; Multiple scarce: Product sales
• Pricing Decisions – New Product pricing- use of costs in pricing – sensitivity analysis –
  monopoly pricing- competitive pricing- Transfer pricing – Costing of Service Sectors
• Variance Analysis and Reporting- Material, Labour, Overheads, Turnover and Profit.

• Balanced Score Card
• Supply Chain Management
• Key Performance Indicators (KPI) like ROI, Economic Value Added (EVA).
• Bench Marking
• Six sigma, Statistical Quality Control
• Plan-Do-Check Action
• Management Information Systems (MIS)
• Total Productivity Management (TPM) and Total Quality Management (TQM)
• SWOT analysis
• Profitability Analysis.

• Meaning of Value, Valuation and Business Valuation
• Valuation Methods – Non Discounted cash flow method- Discounted Cash Flow MethodFree CashflowMethod, Net Present Value Method (NPV)- Profitability Index Method(PI) – Internal Rate of Return Method(IRR)
• Valuation of Inventory
• Valuation of Investments
• Valuation of Intangibles
• Valuation of Human Resources
• Valuation of Equity

(i) Scientific Knowledge and Scientific Temper – Power of Reasoning – Rote Learning vs Conceptual Learning – Science as a tool to understand the past, present and future.
(ii) Nature of Universe – General Scientific Laws – Mechanics – Properties of Matter, Force, Motion and Energy – Everyday application of the Basic Principles of Mechanics, Electricity and Magnetism, Light, Sound, Heat, Nuclear Physics, Laser, Electronics and Communications.
(iii) Elements and Compounds, Acids, Bases, Salts, Petroleum Products, Fertilisers, Pesticides.
(iv) Main concepts of Life Science, Classification of Living Organisms, Evolution, Genetics, Physiology, Nutrition, Health and Hygiene, Human Diseases.
(v) Environment and Ecology.

(i) History-Latest diary of events-National symbols-Profile of States-Eminent personalities and places in news–Sports-Books and authors.
(ii) Polity – Political parties and political system in India-Public awareness and General administration- Welfare oriented Government schemes and their utility, Problems in Public Delivery Systems.
(iii) Geography-Geographical landmarks.
(iv) Economics-Current socio-economic issues.
(v) Science-Latest inventions in Science and Technology.
(vi) Prominent Personalities in various spheres – Arts, Science, Literature and Philosophy.

(i) Location – Physical features – Monsoon, Rainfall, Weather and Climate-Water Resources – Rivers in India-Soil, Minerals and Natural Resources-Forest and Wildlife – Agricultural pattern.
(ii) Transport -Communication.(iii) Social Geography – Population density and distribution- Racial, Linguistic Groups and Major Tribes.
(iv) Natural calamity – Disaster Management – Environmental pollution: Reasons and preventive measures – Climate change – Green energy.

(i) Indus Valley Civilization – Guptas, Delhi Sultans, Mughals and Marathas-Age of Vijayanagaram and Bahmani Kingdoms-South Indian History.
(ii) Change and Continuity in the Socio-Cultural History of India.
(iii) Characteristics of Indian Culture, Unity in Diversity –Race, Language, Custom.
(iv) India as a Secular State, Social Harmony.

(i) Constitution of India-Preamble to the Constitution- Salient features of the Constitution- Union, State and Union Territory.
(ii) Citizenship, Fundamental Rights, Fundamental Duties, Directive Principles of State Policy.
(iii) Union Executive, Union Legislature – State Executive, State Legislature – Local Governments, Panchayat Raj.
(iv) Spirit of Federalism: Centre-State Relationships.
(v) Election – Judiciary in India – Rule of Law.
(vi) Corruption in Public Life– Anti-corruption measures – Lokpal and LokAyukta – Right to Information- Empowerment of Women-Consumer Protection Forums, Human Rights Charter.

(i) Nature of Indian Economy –Five year plan models-an assessment –Planning Commission and NitiAyog.
(ii) Sources of revenue – Reserve Bank of India – Fiscal Policy and Monetary Policy – Finance Commission–Resource sharing between Union and State Governments – Goods and Services Tax.
(iii) Structure of Indian Economy and Employment Generation, Land Reforms and Agriculture-Application of Science and Technology in Agriculture-Industrial growth-Rural Welfare Oriented Programmes – Social Problems – Population, Education, Health, Employment, Poverty.

(i) National Renaissance –Early uprising against British rule – Indian National Congress – Emergence of leaders –B.R.Ambedkar, Bhagat Singh, Bharathiar, V.O.Chidambaranar, Jawaharlal Nehru, Kamarajar, Mahatma Gandhi, MaulanaAbulKalam Azad, ThanthaiPeriyar, Rajaji, Subash Chandra Bose, Rabindranath Tagore and others.
(ii) Different modes of Agitation: Growth of Satyagraha and Militant Movements.
(iii) Communalism and Partition.

(i) Human Development Indicators in Tamil Nadu and a comparative assessment across the Country – Impact of Social Reform Movements in the Socio-Economic Development of Tamil Nadu.
(ii) Political parties and Welfare schemes for various sections of people –Rationale behind Reservation Policy and access to Social Resources – Economic trends in Tamil Nadu – Role and impact of social welfare schemes in the Socio-Economic Development of Tamil Nadu.(iii) Social Justice and Social Harmony as the Cornerstones of Socio-Economic Development.
(iv) Education and Health Systems in Tamil Nadu.
(v) Geography of Tamil Nadu and its impact on Economic growth.
(vi) Achievements of Tamil Nadu in various fields.
(vii) e-Governance in Tamil Nadu.

(i) Simplification – Percentage – Highest Common Factor (HCF) – Lowest Common Multiple (LCM).
(ii) Ratio and Proportion.
(iii) Simple interest – Compound interest – Area – Volume – Time and Work.
(iv) Logical Reasoning – Puzzles-Dice – Visual Reasoning – Alpha numeric Reasoning – Number Series.

TNPSC ஒருங்கிணைந்த கணக்குப் பணிகள் பதவிகளுக்கான தேர்வு முறை