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Commerce topics for UPSC 2021-2022

Read more topics on Commerce for UPSC:

A Company’s Final Accounts

To understand the concept of preparation and presentation of a company’s final accounts, the different types of accounts that need to be considered, its format with notes and much more.

Absorption of Companies

Absorption of companies is when one company absorbs another company to form a single “existing company”. Only one company survives absorption, while the others lose their identity.

Accounting as Financial Information System

We'll learn about financial information systems and accounting in a nutshell. The article will discuss FIS collects, dedicates, sorts out, and will indicate an organisation's data.

Amalgamation of Companies

When two or more corporations unite to establish a new company, this is known as an amalgamation. An amalgamation differs from a merger, in that neither of the companies involved is legal.

An Overview of Money Markets

The organised and unorganised markets form the structure of the Indian money market. This article helps to understand the money market instruments.

Audit for Non-Profit Organisation

This article highlights the records of audit for a non-profit organisation, and the steps involved in receipt and payment method, and expenditure and income account.

Audit of Banking

An audit of banking is a routine examination of the services provided by the organisation to ensure their compliance with the standard and laws of the industry. It helps to uncover the breaching of laws and regulations of the financial institutions.

Audit of Charitable Societies

Let's learn about charitable societies in detail. Understand the procedure of the audit of charitable societies, the responsibilities of the Auditor and the rules that are followed.

Audit of Insurance

This article will explain the Audit of Insurance in detail. We will also learn about Audit and insurance separately and their reports with audit insurance companies and audited points.

Buy-back of Securities

What prompts a company to buy back its securities? Let us understand what is buy-back of securities, how it works, and its methods, purposes and types.

Capital Budgeting Decisions

In this article, we will study the finer points of financial decisions, their importance, significance, factors affecting the capital budgeting decision of a company, and financial management.

Company Audit

Let’s learn about company audits, how the audit report of a company is generated, different types of audits, different stages in an audit and the levels of an audit engagement.

Computation of Income

Computation of income in profits are determined using a profit and loss account through which several costs are partially permitted or excluded under the Income Tax Act.

Corporate Restructuring

Corporate restructuring pertains to the actions desired to modify the capital structure or operation strategy crucially. This article will discuss the concept of corporate restructuring with its benefits.

Cost Accounting

Cost accounting comprises all types of costs incurred during production, and it is necessary for determining future business decisions.

Cost Accounting

In this article, we will learn in detail about the Cost Accounting system. Here, we understand the Cost Accounting system's meaning with objectives, elements, methods, or classification.

Cost Concepts

In the field of cost concepts, the study of the behaviour of costs about different production parameters such as the scale of operations and the prices of the production elements.

Cost Control and Cost Reduction

Cost control and cost reduction can save the company a tonne of money without compromising product quality and can help in selling a product at its best price.

Custom duty

A value-added tax (VAT) is a consumption tax that is applied to a product at each point of sale when value is added. That instance, when a raw materials producer sells a product to a manufacturer, the tax is applied.

Designing of Capital Structure

In this article, we will discuss everything about the capital structure, designing of the capital structure, factors responsible for building structure, steps to build structure, and much more.

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