ANNEXURE-VII
SYLLABUS FOR WRITTEN EXAMINATION FOR PGT
(COMMERCE)
PART – I
BUSINESS STUDIES AND MANAGEMENT
• Introduction to Business– Concepts, characteristics, objectives. Classification of
business as industry and commerce. Distinctive features of business - Business,
profession and employment. Choice of Form of Organization .Large Scale and
Small Scale Business-.Assistance by Government to Small Scale Sector.
• Form of Business Organization – Sole Proprietors, Joint Hindu Family, Partnership,
Joint Stock Company and its formation, Cooperative organization.
• Business ownership– Private, public and Joint sector. Public Enterprises, Role-
dynamics of Public Sector, Global Enterprises (Multinational Companies), Joint
Ventures.
• Business Services – banking, insurance, transportation, warehousing,
communication, Impact of Technology on Business Services.
• Trade: Internal Trade Retail and Wholesale trade, Emerging modes of business-
franchisee, E-business and Outsourcing. International Business–Export-Import –
Procedure and documentation, EPZ/SEZ . International Trade Institutions and
Agreements – WTO, UNCTAD, World-Bank, IMF.
• Business Finance: Sources – owners and borrowed fund, Sources of raising
finance, Equity and preference Shares, GDR,ADR, Debentures, Bonds – Retained
Profit, Public Deposits, Loan from Financial Institutions and commercial banks,
Credit-rating and rating agencies, Trade credit, Micro-credit.
• Social Responsibility of Business, Business Ethics, Environment protection.
• Management – concept, objectives, nature of management as Science, Art and
Profession, levels, Principles of Management general and scientific.
• Business Environment – meaning, importance, dimensions, changing business
environment–special reference to liberalization, privatization and globalization,
Business - a Futuristic vision.
• Management Function – Planning, organizing, staffing, directing, controlling and
coordination
• Business Finance: Financial Management – meaning, scope, role and objectives,
financial planning, Capital structure, leverage, Fixed and working capital –
meaning and factors affecting its requirements.
• Financial Market – Money Market-nature, instruments, Capital Market- Primary
and secondary, Stock exchange, NSEI, OTCEI, Procedures, SEBI.
• Human Resource Management– meaning , importance, man-power estimation ,
Recruitment and selection, Training and development , Compensation,
Performance Evaluation
• Marketing – meaning, functions and role, Levels of Marketing , Changing facets of
marketing , Product-mix, Models of Marketing.
• Organizational Behaviors : Individual behaviors , Motivation–concepts and
applications, Personality perception, Learning and attitude, Leadership and its
approaches, Communication , Group dynamics.
• Emerging Trends in Management – Business Process Reengineering, Total Quality
Management, Quality Circles, Benchmarking, Strategic Management, Knowledge
Management, Business Standardization and ISO.
• Consumer Protection – Meaning, importance, consumers’ rights, Consumers’
responsibilities, Consumer awareness and Legal redressal with special reference to
consumer Protection Act, Role of consumer organization and NGOs.
PART –II
FINANCIAL ACCOUNTING AND FINANCIAL STATEMENT
ANALYSIS
• Accounting: Meaning, objectives, qualitative characteristics of Accounting
information, Accounting Principles, Accounting concepts, Accounting standards,
Cash and Accrual Basis of Accounting.
Process of Accounting :Voucher, transaction ,Accounting Equation, Rules of Debit
and Credit, Book of original entry-Journal and Special Purpose Books, Ledger ,posting
from Journal and subsidiary books, Balancing of Accounts, Trial Balance and Rectification
of Errors .Bank Reconciliation Statement.
• Accounting for depreciation ,Provisions and Reserves ,Bills of Exchange, Non-Profit
Organization , Partnership Firms - Reconstitution of Partnership
(Admission ,Retirement ,Death and Dissolution),Account of Incomplete Records,
Consignment and Joint ventures.
• Accounting of Joint stock Companies: Share capital types of shares, accounting for
issue, allotment forfeiture and re-issue of shares. Debentures –types, issue and
method of redemption . Final
Accounts of Sole proprietor and Joint Stock Companies. Emerging trends of
presentation of Final Accounts.
• Accounting for liquidation.
• Financial Statement Analysis: Meaning, significance, limitation .Tools for Financial
Statement Analysis-comparative statements, common size statements, Trend analysis,
accounting ratios.
• Fund Flow Statement and Cash Flow Statement: Meaning, objectives, preparation as
per revised standard issued by ICAI.
• Cost Accounting- Nature, functions . Job costing, Process costing, Marginal costing,
Cost-volume-profit relationship. Cost control and cost reduction techniques
• Computers In Accounting: Introduction to Computers and Accounting Information
System, Application of Computers in Accounting, Automation of Accounting process,
designing accounting reports, MIS reporting, data exchange with other information
system. Ready made , customized and tailor made Accounting Systems.
• Accounting And Database Management System –meaning, concept of entity and
relationship in an accounting system, Data Base Management System(DBMS) in
accounting.
• Inflation accounting and Accounting for Human Resource of an Organization and Social
Responsibility.
Part-III : Teaching Methodology
(I) (a) Curriculum: Meaning, Principles, types of curriculum organization, approaches.
(b) Planning: instructional Plan- Year Plan, Unit Plan, Lesson Plan
(c) Instructional material and resources: Text Books, Work books, Supplementary
material AV aids, Laboratories, Library, Clubs-Museums-Community,
Information and Communication Technology.
(d) Evaluation: Types, tools, Characteristics of a good test, Continuous and
Comprehensive Evaluation, Analysis and interpretation of Scholastic
Achievement Test.
(II) Communication & interaction
Theory of Communication, Types of Communication, Communication & language,
Communication in the classroom, barriers in communication.
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