COMMERCE

.• PART- I
Accounting, Auditing, Income Tax and Statistics
1. Company Accounts
Problems on amalgamations (absorption and reconstruction) and liquidation of joint stock
companies.
Analysis and interpretation of published Accounts. Valuation of shares and Goodwill.
2. Cost & Management Accounts:
Techniques of cost control and cost reduction. Process Costing. Cost volume profit relationship~d
Decision making, Budgetary control and standard costing.
3. Auditing
Programming of audit work. Valuation & verification of Assets and Liabilities. Audit of a limited
company, Powers, duties & liabilities of company auditor. Auditor's Report Audit of Computerised
Alc
& use of Computers in the Audit of Alc
4. Income Tax
Provisions of Income Tax Act - pertaining to assessment of individuals. Exempted Income &
r-
deductions from Gross Total income. Computation of Taxable Incorne & Tax liability.
5. Statistics
Definition, scope & importance. Measurements of Central tendency, Dispersion, Skew ness
Correlation and Index Number.

PART -II
Business Management & Finance
1. Concept of Modern Management
Scope & principles. Management as a "change agent" Functions of management - Planning,
Organisation, Staffing, Direction, co-ordination & control. Decision-making- concept, Process &
techniques, Social responsibilities of management.
2. Human Resources & Industrial Relations
Recruitment, selection, induction and training systems. Wage payment, Motivation, Communication
&
Leadership styles, Causes of Industrial dispute & its settlement. 3. Marketing and Sales Management
Modern concept of marketing, Functions and process of marketing, Marketing - Mix Marketing,
Research, Methods of Sales - Promotion, Advertisement and large scale retailing.
4. Business Finance
Objectives, Concept of maximization of wealth, Source of finance - Short term, Medium term and
Long
term; Capital structure, Working capital, cost of capital. Optimum Dividend Policy.
5. Financial Institutions & Indian Capital market
Monetary & Credit Policies of Reserve Bank of India. Principal constituents of Indian capital market.
Role of stock exchanges and their main functions, Mutual funds: Evolution & expansion, Problem of
Direct Foreign Investment in Indian Business and Industries. Disinvestment of Govt. holdings in
Public sector undertakings in India.
./
~
<-. ">1) 51- ~
~, aMafUT, ~ ~ ~
1.~~
~ ~ ~~, ;3h1Fcf~~'1 ~ g'1f.:f'iloICii ~ QRftlOJIQ'1 tR ~ I CfiA:j~4Y ~ ~
~COT~~~I3rnT~~cm~1
2. 'ffilTO ~ ~ ~
'ffilTO ~ ~ 'ffilRf -q ~ qft ~ I ~, 'RfTrn ~ I 'ffilRf-~-"ffi'l'r ~ ~ .
frrufwf I ~ ~ ~ VJlTQ 'ffilRf I
3. aMafUT
aMalUT CliT<f qft ~ I ftA:j~lll' ~ GTfmq1 CfiT ~ ~ ~ 10Ii ~ ~ crrR1 ~
. COTaMeTUT I ~ aM&T<P ~ ~, ~ ~ ~ I aMarcP CfiT~ , Cfi~t)"id mm
COTaMeTUT, mID ~ aMe;ur -q ~ COT~ I
4.~
~ ~ GmT cti CR ~ 'ft'1M 3l'J<l'CfR ~ cti mcIm'1' I CR 1jCffi" 3fm ~ ~ cg<1 3IT<l'
~ ~I CR ~ 3fm ~ CfR' ~ qft 1fUAT1
5.~
~,~ ~ ~I ~ WIfffl ~ l'fl"CIl~,~. ~ ~ ~I
'1-l1)f' - ~
~ ~ CllIClftll1:lCfi fcIrn
1.~~qft~
~ ~ ~I ~ -qcp ~ trc;q; .. cti ~ -q. ~ cti ~ -~. ~. ~
~ WFm 'CfCf~ I ~~. ~ 'CfCf~ I wm- ~ ftl'ilfGiCfi Gl'fmq I
2.lfACf~~~~30
~ 'qlA'. 11(ff, 14~d'tCfi'<O( ~ ~, ~ 'lfffiR. ~. ~ C1m ~ ~ I
~ fcIcrrG-Cffi'OT ~ . 'ft'lmlR I
3.~om~wm-
fc!tJuA qft ~ ~, ~ cti ~ ~ ~ I fcNuR - fli~ fcNuR. ~ Wttr ~
~ qfr ~ I fcMrtR 'CfCf '[R ~ tR ~ ~ I
4. &lIClftlf!lCfi fcmr
~. ~ ~ ~ qft ~. fcmr cti 'ffi1?I-3I~<tl1J)'1. 1JUlT{ qm;ft;:r 'CfCf~ qm;fi;:f,
~ mwrr, ~ ~, q ~~ qft ~ I ~j~@'i ~ ;ftfff I
5·~~~~ivft~
~ ft1fit ~ qfr ~ ~ 'ft'T& rfrftrlIT I ~ ivfi Ei1iJI'R ~ ~ !I'Ccf) I~ ~ qft
~ 'CfCf~ ~ CfiT4, ~~ ~ COTfctcl;-rn ~ fcffim I ~ ~ CZ(TqR' -q ~a ~
f.f<m qft~. ftld\l1~Cj} 'ff .~ -q mm ~ ~~ qft ~ I