Tuesday, March 6, 2012

Commerce Syllabus

For the post of Written Recruitment Test for the post of Postgraduate Assistants in Tamil Nadu Higher Secondary Educational Service.

Syllabus: COMMERCE (Subject Code: P11)
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.
2
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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