Notes and Study material for Exams
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 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
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
The “key word” to be used in this is the “citizens engagement” in the various phases of the service definition, development, refining and monitoring, and the whole concept of user-centric Services is based on “putting the citizen (user) at the centre of innovative services” starting from enabling of a specific procedure: citizens shall … Read more
Code Of Conduct Civil servants have special obligations because they are responsible for managing Resources entrusted to them by the community, because they provide and deliver Services to the community and because they take important decisions that aff ect all aspects of a community’s life. Th ecommunity has a right to expect that the civil … Read more
IPCC UN Conference on Environment and Development (Earth Summit), 1992 Agenda 21 An action plan of UN relating to Sustainable Development adopted at the Earth Summit, 1992 UNFCCC Kyoto Protocol IPCC 1988 by World Meteorological Organisation and UNEP tasked with reviewing and assessing the most recent scientific, technical and socio-economic information produced worldwide relevant to … Read more
The Urban Services Environmental Rating System (USERS): A Framework for Sustainable Urban Development The rapid urbanization of the 21st century presents a complex challenge: how to create thriving, equitable, and environmentally sustainable cities. While cities are engines of economic growth and innovation, they also contribute significantly to environmental degradation, resource depletion, and social inequality. To … Read more
The Underground Treasures: Exploring the World of Storage Roots Plants, in their silent and often unnoticed lives, have developed remarkable adaptations to thrive in diverse environments. One such adaptation, the storage root, is a testament to their ingenuity and resilience. These modified roots serve as underground repositories, storing vital resources like carbohydrates, water, and nutrients, … Read more
Social Audit: A Powerful Tool for Transparency, Accountability, and Sustainable Development Introduction In an era marked by increasing globalization and interconnectedness, the need for transparency and accountability has become paramount. Businesses, governments, and non-profit organizations are increasingly being held responsible for their actions and their impact on society and the environment. This demand for transparency … Read more