U.P. HIGHER EDUCATION SERVICES COMMISSION, PRAYAGRAJ SYLLABUS-COMMERCE (SUBJECT CODE-68)
U.P.
HIGHER EDUCATION SERVICES COMMISSION, PRAYAGRAJ
SYLLABUS-COMMERCE
(SUBJECT CODE-68)
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Unit 1: Business Environment and International Business
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Concepts and elements of Business Environment: Economic environment- Economic
systems, Economic policies(Monetary and fiscal policies); Political environment- Role of
government in business; Legal environment- Consumer Protection Act, FEMA; Socio-
cultural factors and their influence on business; Corporate Social Responsibility (CSR),
Policy Environment : Liberalization Privatisation and globalisation, Second generation reforms, Industrial policy and simplementation. Industrial growth and structural changes.
Scope and importance of International Business; Globalization and its drivers; Modes of entry into international business, Theories of international trade; Government intervention in
international trade; Tariff and non-tariff barriers; India’s foreign trade policy, Foreign direct
investment (FDI) and Foreign portfolio investment (FPI); Types of FDI, Trends in FDI;
India’s FDI policy, Balance of payments (BOP): Importance and components of BOP,
Regional Economic Integration: Levels of Regional Economic Integration; Trade creation
and diversion effects; Regional Trade Agreements: European Union (EU), ASEAN, SAARC,
NAFTA, International Economic institutions: IMF, World Bank, UNCTAD, World Trade
Organisation (WTO): Functions and objectives of WTO.
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Unit 2: Accounting
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Basic accounting principles; concepts and postulates, Partnership Accounts: Admission,
Retirement, Death, Dissolution and Insolvency of partnership firms, Corporate Accounting:
Issue, forfeiture and reissue of shares; Liquidation of companies; Acquisition, merger,
amalgamation and reconstruction of companies, Holding company accounts, Cost and Management Accounting: Marginal costing and Break-even analysis; Standard costing;
Budgetary control; Process costing; Activity Based Costing (ABC); Costing for decision-
making; Life cycle costing, Target costing, Kaizen costing and JIT, Financial Statements
Analysis: Ratio analysis; Funds flow Analysis; Cash flow analysis, Human Resources
Accounting; Inflation Accounting; Environmental Accounting, Indian Accounting Standards
and IFRS, Responsibility Accounting.
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Unit 3: Business Economics
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Meaning and scope of business economics, Objectives of business firms, Demand analysis:
Law of demand; Elasticity of demand and its measurement; Relationship between AR and
MR, Consumer behavior: Utility analysis; Indifference curve analysis, Law of Variable
Proportions: Law of Returns to Scale, Theory of cost: Short-run and long-run cost curves,
Price determination under different market forms: Perfect competition; Monopolistic
competition; Oligopoly- Price leadership model; Monopoly; Price discrimination, Pricing
strategies: Price skimming; Price penetration; Peak load pricing
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Unit 4: Business Finance
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Scope and sources of finance; Cost of capital and time value of money, Capital structure,
Leverages- Operating, Financial & Combined Leverages, EBIT- EPS Analysis, Capital
budgeting decisions: Conventional and scientific techniques of capital budgeting analysis,
Working capital management; Dividend decision: Theories and policies, Risk and return
analysis; Asset securitization, Foreign exchange market; Exchange rate risk and hedging
techniques, International financial markets and instruments: Euro currency; GDRs; ADRs,
International arbitrage; Multinational capital budgeting, Portfolio management- CAPM,
APT; Derivatives.
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Unit 5: Business Statistics and Research Methods
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Measures of central tendency, Measures of dispersion, Measures of skewness, Correlation
and regression of two variables, Association of attributes, Probability: Approaches to
probability; Bayes’ theorem, Probability distributions: Binomial, poisson and normal
distributions, Research: Concept and types; Research designs, Data: Collection and
classification of data, Sampling and estimation: Concepts; Methods of sampling - probability
and non-probability methods; Sampling distribution; Central limit theorem; Standard error; Statistical estimation, Hypothesis testing: z-test; t-test; ANOVA; Chi–square test; Rank
correlation test.
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Unit 6: Business Management and Human Resource Management
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Principles and functions of management, Planning – Objectives, Strategies, Planning process and decision making, Organization structure: Formal and informal organizations; Span of control, Responsibility and authority: Delegation of authority and decentralization, Directing,
Motivation and leadership: Concept and theories, Controlling, Corporate governance and
business ethics,
Human resource management: Concept, role and functions of HRM; Human resource
planning; Recruitment and selection; Training and development; Succession planning,
Compensation management: Job evaluation; Incentives and fringe benefits, Performance
appraisal including 360 degree performance appraisal, Collective bargaining and workers’
participation in management, Personality: Perception; Attitudes; Emotions; Group dynamics;
Power and politics; Conflict and negotiation; Stress management, Organizational Culture:
Organizational development and organizational change
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Unit 7: Banking and Financial Institutions
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Overview of Indian financial system, Types of banks: Commercial banks; Regional Rural
Banks (RRBs); Foreign banks; Cooperative banks, Reserve Bank of India: Functions; Role
and monetary policy management, Banking sector reforms in India: Basel norms; Risk
management; NPA management, Financial markets: Money market; Capital market;
Government securities market, Financial Institutions: Development Finance Institutions
(DFIs); Non-Banking Financial Companies (NBFCs); Mutual Funds; Pension Funds,
Financial Regulators in India, Financial sector reforms including financial inclusion,
Digitisation of banking and other financial services: Internet banking; mobile banking;
Digital payments systems
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Unit 8: Marketing Management
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Marketing: Concept and approaches; Marketing channels; Marketing mix; Strategic
marketing planning; Market segmentation, targeting and positioning, Product decisions:
Concept; Product line; Product mix decisions; Product life cycle; New product development,
Pricing decisions: Factors affecting price determination; Pricing policies and strategies,
Promotion decisions: Role of promotion in marketing; Promotion methods - Advertising;
Personal selling; Publicity; Sales promotion tools and techniques; Promotion mix,
Distribution decisions: Channels of distribution; Channel management, Consumer
Behaviour; Consumer buying process; factors influencing consumer buying decisions,
Service marketing, Trends in marketing: Social marketing; Online marketing; Green
marketing; Direct marketing; Rural marketing; CRM.
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Unit 9: Legal Aspects of Business
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Indian Contract Act, 1872: Elements of a valid contract; Capacity of parties; Free consent;
Discharge of a contract; Breach of contract and remedies against breach; Quasi contracts;
Special contracts: Contracts of indemnity and guarantee; contracts of bailment and pledge;
Contracts of agency, Sale of Goods Act, 1930: Sale and agreement to sell; Doctrine of
Caveat Emptor; Rights of unpaid seller and rights of buyer, Negotiable Instruments Act,
1881: Types of negotiable instruments; Negotiation and assignment; Dishonour and
discharge of negotiable instruments, The Companies Act, 2013: Nature and kinds of
companies; Company formation; Management, meetings and winding up of a joint stock
company, Limited Liability Partnership: Structure and procedure of formation of LLP in
India, The Competition Act, 2002: Objectives and main provisions, The Information
Technology Act, 2000: Objectives and main provisions; Cyber crimes and penalties, The RTI
Act, 2005: Objectives and main provisions, Intellectual Property Rights (IPRs) : Patents,
trademarks and copyrights; Emerging issues in intellectual property, Goods and Services Tax
(GST): Objectives and main provisions; Benefits of GST; Implementation mechanism;
Working of dual GST
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Unit 10 : Income-tax and Corporate Tax Planning
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Income-tax: Basic concepts; Residential status and tax incidence; Exempted incomes;
Agricultural income; Computation of taxable income under various heads; Deductions
from Gross total income; Assessment of Individuals; Clubbing of incomes, Corporate Tax
Planning: Concepts and significance of corporate tax planning; Tax avoidance versus tax
evasion; Techniques of corporate tax planning; Tax considerations in specific business
situations: Make or buy decisions; Own or lease an asset; Retain; Renewal or replacement
of asset; Shut down or continue operations, Deduction and collection of tax at source;
Advance payment of tax; E-filing of income-tax returns
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A PRESENTATION BY DR. PRAVEEN KUMAR
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