Database

–2/”>a >DOCTYPE html PUBLIC “-//W3C//DTD XHTML 1.0 Transitional//EN” “http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd”> Data, Data processing, business data processing, data storage, file management system and data base management systems.   Data, Data Processing and management System   Data processing and data management are critical components of business organizations.   DATA PROCESSING Data processing refers to the process of performing … Read more

Quick Revision: Audit and accounting

Audit and accounting: Auditing is defined as the systematic and independent assessment and examination of data, statement, records, operations and performance, financial or otherwise of an enterprise.   Objectives of Auditing: PRIMARY OBJECTIVE Examining the system of Internal check Checking arithmetical accuracy of books of accounts Verifying the authenticity and validity of transactions. Checking the … Read more

RAS MAINS REVISION: Part III Auditing and Accounting

RAS MAINS REVISION: Part III Auditing and Accounting Social Audit:    It is a tool through which government department can plan, manage and measure non-financial activities and monitor both internal and external consequences of the department social and commercial operation. OR Social Audit is an independent evaluation of the performance of an organisation as it relates … Read more

Quick points: Accounting and auditing; Budgetary Control

Part C Accounting and Auditing; Budgetary Control: Definition: Budgetary control is the process by which budgets are prepared for the future period and are compared with the actual performance for finding out Variance.   Obj. of BC: Define the objectives of the organisation Providing plans to achieve the objectives Coordinating the activities of various departments … Read more

Meaning & Objectives of Auditing

Auditing Auditing is the on-site verification activity, such as inspection or examination, of a process or quality system, to ensure compliance to requirements. An audit can apply to an entire organization or might be specific to a function, process, or production step. Meaning of Auditing: Auditing is an examination of the books of accounts and … Read more

Disinvestment

Here is a list of subtopics on disinvestment: Disinvestment: The process of selling government-owned assets to private investors. PrivatizationPrivatization: The process of transferring ownership of a government-owned enterprise to private investors. Divestment: The process of selling off a portion of a government-owned enterprise to private investors. EquityEquity disinvestment: The sale of government-owned SharesShares in a … Read more

Public Service Commissions

The Gatekeepers of Public Service: A Deep Dive into Public Service Commissions Public service commissions (PSCs) are often the unsung heroes of government, playing a crucial role in ensuring a competent and qualified workforce for the public sector. These independent bodies are responsible for a wide range of functions, from recruitment and selection to disciplinary … Read more