Tag: PFRDA Grade A
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Companies Act, 2013 (Chapter IV, Sections 43–72): DVR Shares, Premium (Sec 52), Bonus, Rights, ESOP, Buy-Back & Debentures
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Chapter IV (Sections 43 to 72: Share Capital and Debentures) of the Companies Act, 2013 is the highest-weightage company law chapter in SEBI Grade A, PFRDA Grade A, and UPSC EPFO APFC. While CrackTarget’s existing note covers Section 54 (Sweat Equity Shares), this complete module covers all remaining sections: Kinds of Share Capital & DVR…
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Companies Act, 2013 (Chapter III, Sections 23–42): Prospectus (Shelf, Red Herring, Abridged) & Private Placement
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Section 5 of the PFRDA Grade A and SEBI Grade A Paper-2 syllabus explicitly specifies Chapter III (Sections 23 to 42: Prospectus and Allotment of Securities) of the Companies Act, 2013. Every candidate must memorize the exact Section numbers, validity periods, and numerical limits: Public Offer vs Private Placement (Sec 23), Shelf Prospectus (Sec 31…
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Lean System & Innovation: JIT, Kaizen Costing, Target Costing, Six Sigma, TPM (OEE) & BPR
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Unit 4 of the PFRDA Grade A and SEBI Grade A Paper-2 Costing syllabus explicitly tests ‘Lean System and Innovation: JIT, Kaizen, 5S, Total Productive Maintenance (TPM), Cellular Manufacturing, Six Sigma, and Business Process Re-engineering (BPR)’. While CrackTarget’s existing note covers Japanese 5S, this module covers the remaining 6 pillars: Taiichi Ohno’s 7 Wastes (Muda:…
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Budgetary Control: Functional, Master, Flexible, Cash Budget, Zero-Based Budgeting (ZBB) & Control Ratios
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Budgetary Control is the establishment of quantitative budgets relating the responsibilities of executives to the requirements of a policy, and the continuous comparison of actual results with budgeted results. Key exam concepts include the Principal Budget Factor (Key/Limiting Factor that determines which functional budget is prepared FIRST—usually the Sales Budget), Fixed vs Flexible Budgets (which…
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Standard Costing & Variance Analysis: Material, Labour, Overhead & Sales Variances Master Formula Sheet
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Standard Costing is a control technique that compares pre-determined Standard Costs (scientific target costs for actual output) with Actual Costs incurred, analyzing the differences (Variances) by cause and responsibility so management can practice ‘Management by Exception’. Every SEBI Grade A and PFRDA Grade A aspirant must master the Material Variance tree (MCV = MPV +…
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Marginal Costing, CVP Analysis, Break-Even Point, P/V Ratio, Margin of Safety & Make-or-Buy Decisions
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Marginal Costing treats only Variable Costs (Direct Material + Direct Labour + Direct Expenses + Variable Overheads) as product costs and writes off all Fixed Costs as period costs against total Contribution. Cost-Volume-Profit (CVP) analysis is built on five interconnected equations: Contribution (S − V = F + P), Profit-Volume (P/V) Ratio (C / S…
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Overview of Cost & Management Accounting: Classification of Costs, Cost Sheet & Overhead Absorption
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Paper-2 of PFRDA Grade A and SEBI Grade A (General Stream) places heavy weightage on Cost & Management Accounting. Every aspirant must master the 4-level Cost Sheet hierarchy (Prime Cost → Factory/Works Cost → Cost of Production → Cost of Goods Sold → Cost of Sales), Economic/Decision-Making Cost Classifications (Sunk Cost, Opportunity Cost, Imputed Cost,…
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FinTech & Digital Public Infrastructure (DPI): e-Rupee (CBDC), Account Aggregator (NBFC-AA), OCEN, ONDC & Regulatory Sandbox
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Section 3 (Finance) of the PFRDA Grade A syllabus, RBI Grade B (ESI & FM), and SEBI Grade A explicitly test ‘Financial Inclusion, FinTech, Digital Payments, and Alternate Sources of Finance’. India’s Digital Public Infrastructure (DPI — the ‘India Stack’) comprises three foundational layers: Identity (Aadhaar), Payments (UPI, IMPS, RuPay, AePS, Bharat Connect/BBPS), and Data…
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Corporate Governance & Business Ethics: Cadbury to Uday Kotak Committee, SEBI LODR Norms & Theories
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Corporate Governance is the system of rules, practices, and processes by which a company is directed and controlled (Sir Adrian Cadbury Report, 1992). In RBI Grade B (Finance & Management) and SEBI Grade A, questions focus on the 4 Theoretical Models (Agency Theory, Stewardship Theory, Stakeholder Theory, and Resource Dependency Theory), the Chronology of Global…
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