PG TRB
Commerce Syllabus
Unit-I
Marketing – Fundamental Concepts and Approaches-Marketing
Mix-Segmentation-Buyer behaviour, Four P’s Role of Middlemen Arguments FOR
and AGAINST – Pricing policies and strategies.
Unit-II
Advertising-Media-Copy-Effectiveness-Consumer rights and protection – Recent
Trends in Advertising.
Unit-III
Accounting for management-Functions and Benefits-Analysis and Inter
pretation of financial statements-Ratios-Fund flow and Cash Flow-Budgetory
Control.
Unit-IV
Capital Expenditure decisions-Marginal costing and Break Even analysis -
Managerial uses- Working capital forecast-Zero based -Budgeting.
Unit-V
Costing-Methods and Techniques of costing-Different cost
concepts-Process-unit-Operating-job-contract, costing - CVP analysis-Profit
planning.
Unit-VI
Differential costing-Reconciliation of costing and trading
Profits-Allocation and apportionment of overheads.
Unit-VII
Entreprenential Development-Functions and kinds of
Entrepreneurs-Traits-Women entrepreneurs-Incentives and subsidies-
Consideration and Factors in setting up of an Unit Sources of
Finance-Venture Capital-Forms of organization-Project Appraisal Techniques.
Unit-VIII
Role of Banks in EDP-TRYSEM – Self employment-SEEUY-SEPUP-DICS- Industrial
Estate-Role of SIDCO, SIPCOT in Tamil Nadu TCO’s- Problems of small
Entrepreneurs-Sickness of small scale units-Causes and revival.
Unit-IX
Statistics-Importance- Scope-Primary and Secondary DATA – Collection –
Tabulation and Analysis – Measures of Central Tendency – Dispersion –
Correlation- Regression Theories of Analysis – Chi-square Test.
Unit-X
Sampling – Probability – Time Series Index numbers – Skewnes and Kurtosis.
Unit-XI
Accounting Concepts and conventions-Amalgamation, Absorption and
Reconstruction of companies.
Unit-XII
Company Liquidator’s Final statement- Different Methods of valuation of
shares and Goodwill.
Unit-XIII
International Trade - B.O.P. – Tariffs, Quotas and Licences-Terms of Trade –
World Lending Bodies – IMF, IBRD AND ADB – Impact of liberalizations,
privatization and Globalisation.
Unit-XIV
Export Promotion-Institutional Arrangements-EOU-EPZ-EOGC-SEZ EXIM
Bank-STC-Multinational Corporations and Joint Ventures Abroad-EEC- Group of
8, G15-WTO - UNCTAD-IMf and SDR-International liquidity-International
Chamber of Commerce-Recent Foreign Trade Policy of India – Euro currency.
Unit-XV
Banking and Finance-Innovative Services of Modern Commercial Banks in India
– Short-term instruments - Certificate of Deposits and Commercial papers-
Diversification of Banking-Financial Services-Leasing-Credit Cards-Mutual
Funds-Merchant Banking-Factoring Services – Credit rating – E banking.
Unit-XVI
Capital Market – Institutions and Instruments used-Development Banks (IDBI
IFCI ICICI AND IIB) - Appraisal of term Loans - Regulation of Stock Market –
Investor Protection – Dematerialisation and Depositories.
Unit-XVII
Company Law and Auditing-Concept of company-Legal Features- Promotion and
Formation of Companies – Memorandum and Articles of Association – Alteration
of Directors-Winding up of companies-Duties of a Company Secretary relating
to Meetings.
Unit-XVIII
Auditing – Scope Nature and objects of Auditing Kinds-Audit Programme-
Internal Control-Internal Check and Internal Audit- Vouching-Verification of
Assets and Liabilities-Auditors-Appointment-Duties and
Liabilities-Investigation and Audit.
Unit-XIX
Direct Taxes and Tax planning: Income Tax – Basic concepts Incomes exempt
from Tax Residential Status- Heads of Income- Salary Income –
Meaning-Allowances and Prequisites- Provident Funds – Income from house
property – Self occupied and Letout- Deductions – Profits and Gains from
Business and Profession – Capital Gains – Deductions and Rebates allowed –
Computation of CTI- Income from other sources.
Unit-XX
Income Tax authorities – Powers – Filing of Returns- Types of Assessment –
Wealth Tax Act 1957 - Concept of Tax Planning – Objectives- Systems and
Methods- Factors in Tax planning- Tax Avoidance and Evation – Personal Tax
planning – Various savings schemes.
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