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
2. Cost & Management

of published Accounts. Valuation of shares and Goodwill.

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
company, Powers, duties & liabilities

of Assets and Liabilities. Audit of a limited

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.

r-

deductions from Gross Total income. Computation

Exempted Income &

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

Organisation, Staffing, Direction, co-ordination

techniques, Social responsibilities

- Planning,

& control. Decision-making- concept, Process &

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.
Modern concept of marketing,

3. Marketing

Functions and process of marketing,

Research, Methods of Sales - Promotion,

Advertisement

and Sales Management

Marketing - Mix Marketing,

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

Role of stock exchanges and their main functions, Mutual funds:

of Indian capital market.

Evolution & expansion, Problem of

Direct Foreign Investment

in Indian Business and Industries. Disinvestment

Public sector undertakings

in India.

of Govt. holdings in

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