UPSC Assistant Director Syllabus 2024 PDF Download & Exam Pattern

Join Telegram
Join Whatsapp Groups

UPSC Assistant Director Syllabus 2024 PDF Download & Exam Pattern: For candidates aspiring to excel in the UPSC Assistant Director Exam 2024, understanding the intricacies of the exam pattern and syllabus is paramount. The UPSC Assistant Director Syllabus 2024 delineates the subjects and topics candidates must comprehensively cover. With an emphasis on cost concepts, the syllabus encompasses 300 questions with 300 marks, to be completed within two hours. This exam pattern underscores the importance of precision and time management for candidates aiming to maximize their scores.

UPSC Assistant Director Syllabus 2024

Aspirants can access the UPSC Assistant Director Syllabus 2024 through the official website, ensuring easy availability and clarity regarding the exam content. The syllabus serves as a roadmap for candidates, guiding them toward efficient preparation strategies. With the selection process hinging on the combined recruitment test, a thorough understanding of the syllabus empowers candidates to navigate through the examination with confidence. Moreover, the penalty for incorrect answers underscores the significance of strategic thinking and careful consideration while attempting each question.

UPSC Assistant Director Syllabus 2024 – Overview

UPSC Assistant Director Exam Pattern 2024

It is strongly recommended that all candidates obtain precise and pertinent details concerning the UPSC Assistant Director Exam Pattern 2024, as this pattern holds significant importance for applicants in preparing for the upcoming examination.

The examination will last for two hours. Each question will hold the same value in terms of marks. It will consist of objective-type questions, offering multiple choices for answers. English will be the sole language used in the test. Incorrect answers will incur a penalty, deducting one-third of the marks allocated to each wrongly answered question. Questions left unanswered will not result in any penalty. The test will have a total score of up to 300 marks.

UPSC Assistant Director Exam Syllabus 2024

• Cost Concepts and Classifications: Cost Objects, Cost Centres, and Cost Units; Collection, classification, allocation, and apportionment of cost – Material Cost, Employee Cost, Direct Expenses, Overheads, etc.
• Generally Accepted Cost Accounting Principles (GAAP), Cost Accounting Standards, Cost Audit, Companies (Cost Record & Audit) Rules, 2014 as
  amended from time to time; Cost Auditing and Assurance Standards.
• Methods of Costing: Single Output Costing, Job Costing, Batch Costing, Contract Costing, Process Costing, Service Costing.
• Marginal v. Absorption Costing, Cost-Volume-Profit analysis, Decision-making involving choices.
• Pricing Decisions and Strategies Product Pricing, Monopoly Pricing v. Competitive Pricing, Pricing of Service Sector.
• Cost Control and Cost Reduction; Cost Control Techniques – Standard Costing &Variance Analysis; Budget and Budgetary Control.
• Transfer Pricing– Methods (Cost Based, Market Price, Negotiated Pricing), Criteria for setting Transfer Prices, and Transfer Prices in different situations.
• Emerging concepts in Cost and Management Accounting: Life Cycle costing, Activity costing, Learning Curve and its application, Socio-economic costing, Target costing, Total Quality Management, Environmental Management Accounting, Six Sigma, etc.
• Generally Accepted Accounting Principles (GAAPs), Accounting Standards and Ind AS.
• Financial Statements and Analysis: Preparation of Corporate Financial Statements, Ratio Analysis, Cash Flow Analysis.
• Appraisal of Projects: Capital Budgeting, Cost of Capital, Leverage Analysis; Methods of Project Appraisal-Payback Period, Net Present Value (NPV),
  Financial Internal Rate of Return (FIRR), Economic Internal Rate of Return (EIRR), Benefit Cost Ratio.
• Project Management: Project Planning, Project Life Cycle, Gantt Charts, PERT and CPM.
• Government Accounting: General Principles and Comparison with Commercial Accounting; Government Accounting Standards issued by Government
  Accounting Standards Advisory Board, Role of Comptroller and Auditor General of India, and Public Accounts Committee.
• Goods and Services Tax Act &Rules: Chargeability of GST, Scope of Supply (Section 7 of CGST Act, 2017 read with Schedule I, II and III), Classification of Goods and Services under GST, Time, Value and Place of Supply of Goods and Services, Input Tax Credit (Eligibility, Blocked Credits, Method of Reversal of Credits, Recovery of Input Tax Credit), Exports, Imports and Refunds under GST, Anti-profiteering,
  Audit under GST.
• Customs Law: Classification under Customs, Types of Duties (Basic customs duty, IGST replacement of CVD and Special CVD, Protective duties, Safeguard duty, Countervailing duty on subsidized articles, Antidumping duty), Valuation under Customs of Imported Goods and Export Goods, Deemed export, Duty drawback.
• Companies Act, 2013 with special emphasis on provisions relating to the Declaration and Payment of Dividends (Chapter VIII and Schedule II) Accounts of Companies (Chapter IX, Schedule III and Schedule VII), Audit and Auditors (Chapter X), Government
  Companies (Chapter XXIII).
• Corporate Governance: Overview, Issues and Concepts, Corporate Governance Practices/ Codes in India, Corporate Governance in state-owned business MOU system.

UPSC Assistant Director Syllabus 2024 Download Link

UPSC Assistant Director Syllabus 2024 PDF – FAQ

What is the significance of the UPSC Assistant Director Syllabus 2024 for aspirants?

Understanding the UPSC Assistant Director Syllabus 2024 is crucial as it outlines the subjects and topics essential for exam preparation, aiding candidates in maximizing their scores.

How many questions and marks are allocated in the UPSC Assistant Director Exam 2024?

The exam comprises 300 questions carrying a total of 300 marks, emphasizing the importance of thorough preparation and precision.

Where can candidates access the UPSC Assistant Director Syllabus 2024?

Aspirants can easily download the UPSC Assistant Director Syllabus 2024 from the official website, ensuring clarity and accessibility of exam content.

What is the selection process for the UPSC Assistant Director position?

The selection process entails a combined recruitment test, underscoring the significance of comprehensive preparation aligned with the syllabus and exam pattern.