Congratulations to Students for qualifying UPSC prelims.

Those who have not qualified, Pls don't loose hope. Prepare for next attempt.

How many person from this channel qualified UPSC prelims 2019 having Commerce Optional?

We are developing one smart strategy to revise syllabus within time and practice daily answer writing.
Anyone interested to participate?
Pls feel free to contact at @cadhananjay

🥇🏆Key Features of Integrated Guidance Program cum Test Series of Commerce Optional UPSC 2020🏆🥇

We are happy to announce that Guidance program will be going to start from 15th June 2019.

🌎 https://www.civilservicegurukul.com/upsc-ias-mains-2019-commerce-optional-integrated-guidance-program-cum-test-series-for-commerce-and-accountancy-optional-upsc-2019/

📌
1.✅The most reliable All India Integrated Guidance Program for UPSC Commerce optional, so that every Students of Civil Service Gurukul can know where he stands among the REST OF their COMPETITORS.
2.✅ Scheduling the tests in a phased manner (Subject wise and full syllabus tests). Test series will consist of 11 tests of UPSC Commerce and Accountancy optional.
3.✅Test Paper which are carefully created by our expert faculty to enhance and sharpen the aspirant’s' intellectual competence for actual exam. Test paper will be based on previous year pattern, Current affairs and UPSC guidelines.
4.✅Questions act as trigger for learning what is required for the Main Exam and benefit to get maximum marks in Main Exam.
5.✅ Exhaustive performance analysis and feedback based on the subject wise Strength and weakness analysis.
6.✅Interactive system conducive for expressing conceptual doubts, discussions and clarifications.
7.✅Test Paper will help you in handling exam pressure and managing time.
8.✅Civil Service Gurukulwill provide value added notes on important topics

https://www.civilservicegurukul.com/upsc-ias-mains-2019-commerce-optional-integrated-guidance-program-cum-test-series-for-commerce-and-accountancy-optional-upsc-2019/

📚Approach for Test Series of COMMERCE AND ACCOUNTANCY OPTIONAL-UPSC (IAS)📚📌
1.✏️ Civil Service Gurukul will suggest sources (Books & Notes) for Covering Topics mentioned in above test series as per UPSC Circular.
2.✏️ Civil Service Gurukul will provide Value added notes on important topic.
3.✏️ Civil Service Gurukul will evaluate answer sheet and provide Synopsis/approach/Model answer to develop answer writing skills of answering questions of UPSC civil service mains Examinations 2019.
4.✏️ All test paper consists of 250 Marks each paper.
5.✏️ Duration of test is 3 hours.

☎️For more details - Contact

CA Dhananjay
@cadhananjay

or Call at
7678456921

📩 or mail at
civilservicegurukul@gmail.com

🌏 https://www.civilservicegurukul.com/upsc-ias-mains-2019-commerce-optional-integrated-guidance-program-cum-test-series-for-commerce-and-accountancy-optional-upsc-2019/

👆Test Series Schedule for Commerce Optional UPSC (IAS) Mains 2019.
Join 🔜 @commerceoptional

for more details Contact @cadhananjay

🥇🏆Key Features of Integrated Guidance Program cum Test Series of Commerce Optional UPSC 2020🏆🥇

We are happy to announce that Guidance program will be going to start from 15th July 2019.

🌎 https://www.civilservicegurukul.com/integrated-guidance-program-cum-test-series/

📌
1.✅The most reliable All India Integrated Guidance Program for UPSC Commerce optional, so that every Students of Civil Service Gurukul can know where he stands among the REST OF their COMPETITORS.
2.✅ Scheduling the tests in a phased manner (Subject wise and full syllabus tests). Test series will consist of 11 tests of UPSC Commerce and Accountancy optional.
3.✅Test Paper which are carefully created by our expert faculty to enhance and sharpen the aspirant’s' intellectual competence for actual exam. Test paper will be based on previous year pattern, Current affairs and UPSC guidelines.
4.✅Questions act as trigger for learning what is required for the Main Exam and benefit to get maximum marks in Main Exam.
5.✅ Exhaustive performance analysis and feedback based on the subject wise Strength and weakness analysis.
6.✅Interactive system conducive for expressing conceptual doubts, discussions and clarifications.
7.✅Test Paper will help you in handling exam pressure and managing time.
8.✅Civil Service Gurukulwill provide value added notes on important topics

https://www.civilservicegurukul.com/integrated-guidance-program-cum-test-series/

📚Approach for Test Series of COMMERCE AND ACCOUNTANCY OPTIONAL-UPSC (IAS)📚📌
1.✏️ Civil Service Gurukul will suggest sources (Books & Notes) for Covering Topics mentioned in above test series as per UPSC Circular.
2.✏️ Civil Service Gurukul will provide Value added notes on important topic.
3.✏️ Civil Service Gurukul will evaluate answer sheet and provide Synopsis/approach/Model answer to develop answer writing skills of answering questions of UPSC civil service mains Examinations 2020.
4.✏️ All test paper consists of 250 Marks each paper.
5.✏️ Duration of test is 3 hours.
☎️For more details - Contact

CA Dhananjay
@cadhananjay

or Call at
7678456921

📩 or mail at
civilservicegurukul@gmail.com

🌏 https://www.civilservicegurukul.com/integrated-guidance-program-cum-test-series/

Recent updates :-
NOTES ON The Impact of behavioral Sciences on financial accounting/Financial Information has been send to students, if anyone not received then pls msg at @cadhananjay

👆🏻Above topics are syllabus of Auditing and Income Tax from UPSC Commerce Optional

Students are advised to read salient features and Provisions of GST. and difference between VAT/Service Tax and GST.

Students are suggested to update address through mail so that We can Courier GST book for Coverage of Taxation part.

Source to cover these topics:-

📝For Taxaxtion:-

https://www.icai.org/post.html?post_id=14466

📝For Audit and Tax
Civil service Gurukul notes & Book

We are very happy to start daily answer writing practice on Tax and audit syllabus of UPSC Commerce Optional from 16th July. 😊😊 Schedule will be shared in this channel also and registered student will get schedule through mail in excel sheet.
With best Regards
CA DHANANJAY OJHA-Founder of Civil Service Gurukul.
@cadhananjay

Principles of Effective Sound Organisation

The following principles are helpful in developing a sound and efficient organization structure

1. Objectives and Purpose
organisation is the foundation of management. Defined and Orderly planning is necessary for a good organisation.
It provides the framework within which all activities of the various department are carried out.
The purpose of organisation is to avoid waste of time and duplication of work, and at the same time it aims at maximum co-ordination among departments to achieve desired goals.

2. Specialization and Definiteness
The principle of specialization is the division of work aiming at maximum results. The effective attainment of the objectives needs specialization in organisational functions through the division of labour.
Through a good organisation, each work is well defined and is distributed on the basis of skill, experience and ability of the persons involved.

3. Delegation and Authority
Authority always flows downward, while responsibility always moves upward. A clear definition of authority and responsibility is essential.
A busy management allocates task among the sub-ordinates. A successful office manager never performs the task himself, but gets the work done by others.

4. Span of Control

The span of supervision or the span of authority or span of control limits the number of sub-ordinates reporting to a chief.
An office manager should be expected to supervise a reasonable number of sub-ordinates. A sound organisation requires a proper balance between a section-head and workers.

5. Co-ordination and Balance

Co-ordination is essential to bring unity of action in the organisation. Centralization of control of an organisation can be achieved through interlocking all units of the organisation.
To secure co-ordination, working relationship should be established.
Co-ordination aims at higher efficiency and effectiveness. It is a facilitative function.
It helps the integration of the basic managerial functions i.e. planning, organizing, motivation and control.

Join 🔜 @commercoptional

6. Decision-Making and Continuity

The organizational structure should be capable of ensuring the continuity of existence of an enterprise, and must permit the growth and expansion without dislocation of existing methods.
The decision-making process should be moved from bottom to upwards.

7. Responsibility

Without authority there cannot be any responsibility. Assignment of responsibility should be coupled with authority sufficient to carry them out.
There must be parity between authority and responsibility.
Each worker must have sufficient authority to discharge the responsibility assigned to him.

Join 🔜 @commercoptional

8. Efficiency

Available human resources should be utilized to the best and fullest capacity in order to achieve the highest efficiency through operations.
The structure formulated should enable the enterprise to function efficiently and to achieve its objectives with minimum cost and effort.

9. Grouping

The work of the enterprise is divided into certain groups of activities and placed in charge of different departments or sections. The work load must be equally distributed to ensure smooth working of the enterprise.
A periodical evaluation of the work load of departments and the workers should be made by the management.

10. Personal Ability

As people constitute an organization, proper selection, placement and training are necessary. Organizational structure must ensure optimum use of human resources.

11. Flexibility

Organization must be flexible so that it can be adjusted to changing conditions. It must permit expansion, replacement, merger etc. It should not be rigid.

12. Scalar Principle

The line of authority, called the chain of command, from the top executive to the lowest level executive should be clear and unbroken. Every individual should know whom he reports and who reports to him.

Daily Answer Writing Practice- DAY -11 Organisation Theory of UPSC Commerce Optional https://www.civilservicegurukul.com/daily-answer-writing-practice-for-commerce-optional-upsc-mains-day-11/
Daily Answer Writing Practice- DAY -12 Organisation Theory of UPSC Commerce Optional https://www.civilservicegurukul.com/daily-answer-writing-practice-for-commerce-optional-upsc-mains-day-12/
Daily Answer Writing Practice- DAY -13 Organisation Theory of UPSC Commerce Optional https://www.civilservicegurukul.com/daily-answer-writing-practice-for-commerce-optional-upsc-mains-day-13/
Daily Answer Writing Practice- DAY -14 Organisation Theory of UPSC Commerce Optional https://www.civilservicegurukul.com/daily-answer-writing-practice-for-commerce-optional-upsc-mains-day-14/
Daily Answer Writing Practice- DAY -15 Organisation Theory of UPSC Commerce Optional https://www.civilservicegurukul.com/daily-answer-writing-practice-for-commerce-optional-upsc-mains-day-15/
Daily Answer Writing Practice- DAY -16 Organisation Theory of UPSC Commerce Optional https://www.civilservicegurukul.com/daily-answer-writing-practice-for-commerce-optional-upsc-mains-day-16/
Daily Answer Writing Practice- DAY -17 Organisation Theory of UPSC Commerce Optional https://www.civilservicegurukul.com/daily-answer-writing-practice-for-commerce-optional-upsc-mains-day-17/
Daily Answer Writing Practice- DAY -18 Organisation Theory of UPSC Commerce Optional https://www.civilservicegurukul.com/daily-answer-writing-practice-for-commerce-optional-upsc-mains-day-18/
Daily Answer Writing Practice- DAY -19 Organisation Theory of UPSC Commerce Optional https://www.civilservicegurukul.com/daily-answer-writing-practice-for-commerce-optional-upsc-mains-day-19/
Daily Answer Writing Practice- DAY -20 Organisation Theory of UPSC Commerce Optional https://www.civilservicegurukul.com/daily-answer-writing-practice-for-commerce-optional-upsc-mains-day-20/
Daily Answer Writing Practice- DAY -21 Organisation Theory of UPSC Commerce Optional https://www.civilservicegurukul.com/daily-answer-writing-practice-for-commerce-optional-upsc-mains-day-21/
Daily Answer Writing Practice- DAY -22 Organisation Theory of UPSC Commerce Optional https://www.civilservicegurukul.com/daily-answer-writing-practice-for-commerce-optional-upsc-mains-day-22/
Daily Answer Writing Practice- DAY -23 Organisation Theory of UPSC Commerce Optional https://www.civilservicegurukul.com/daily-answer-writing-practice-for-commerce-optional-upsc-mains-day-23/
Daily Answer Writing Practice- DAY -24 Organisation Theory of UPSC Commerce Optional https://www.civilservicegurukul.com/daily-answer-writing-practice-for-commerce-optional-upsc-mains-day-24/
Daily Answer Writing Practice- DAY -25 Organisation Theory of UPSC Commerce Optional https://www.civilservicegurukul.com/daily-answer-writing-practice-for-commerce-optional-upsc-mains-day-25/
Daily Answer Writing Practice- DAY -26 Organisation Theory of UPSC Commerce Optional https://www.civilservicegurukul.com/daily-answer-writing-practice-for-commerce-optional-upsc-mains-day-26/
Daily Answer Writing Practice- DAY -27 Organisation Theory of UPSC Commerce Optional https://www.civilservicegurukul.com/daily-answer-writing-practice-for-commerce-optional-upsc-mains-day-27/
Daily Answer Writing Practice- DAY -28 Organisation Theory of UPSC Commerce Optional https://www.civilservicegurukul.com/daily-answer-writing-practice-for-commerce-optional-upsc-mains-day-28/
Daily Answer Writing Practice- DAY -29 Organisation Theory of UPSC Commerce Optional https://www.civilservicegurukul.com/daily-answer-writing-practice-for-commerce-optional-upsc-mains-day-29/
Daily Answer Writing Practice- DAY -30 Organisation Theory of UPSC Commerce Optional https://www.civilservicegurukul.com/daily-answer-writing-practice-for-commerce-optional-upsc-mains-day-30/

Gentle Reminder.
Today is last date of Registeration for guidance program of 2020 for UPSC commerce optional and Test series of 2019 of UPSC Commerce Optional.
With best regards
Civil Service Gurukul
@cadhananjay

🎉🎉Best of luck to students for writing today Test paper of Commerce Optional.Pls be calm and cool.Give your best.

Test time :- 2.30 pm to 5.30 pm.


With best Regards
Civil Service Gurukul
@cadhananjay

Income-tax is the most significant direct tax. Entry 82 of the Union List i.e., List I of Seventh Schedule to Article 246 of the Constitution of India has given the power to Parliament to make laws on taxes on income other than agricultural income.


Components of income-tax law
• Income-tax Act, 1961 – governs the levy of income-tax in India.
• Income-tax Rules, 1962 – formulated for proper administration of the Act.
• Annual Finance Act – Amendments in the Income-tax Act, 1961 are effected every year through the Annual Finance Act.
• Circulars – issued by CBDT to clarify the meaning and scope of certain provisions of the Act.
• Notifications – issued to give effect to the provisions of the Act/ make or amend Rules.
• Case law decisions – interprets the various provisions of income-tax law.

😊Educational Updates

from tomorrow, We will start Taxation subtopic of UPSC Commerce Optional Paper 1.
For more info , Contact @cadhananjay