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Check below the detailed syllabus of Commerce subject.
Paper -1: Accounting and Finance
Part -1: Accounting, Auditing and Taxation : Accounting as a financial information System - Impact of behavioral sciences - Methods of accounting of changing price levels with particular reference to current purchasing power (CPP), accounting - Advanced problems of Company Accounts - Amalgamation absorption and reconstruction of companies -Accounting of holding Companies - Valuation of shares and goodwill, Controller-ship functions-Property control, legal and management. Important provisions of the Income Tax Act, 1961, Definition-Change of Income Tax Exemption, Depreciation and Investment allowance, Simple problems on computation of Income under the various heads and determination of assessable income, income-tax Authorities.
Nature and functions of Cost-Accounting-cost classification-Techniques of segregating semi-variable costs into fixed and variable components - Job costing - FIFO and weighted average methods of calculating equivalent units of production - Reconciliation of cost and financial accounts-marginal costing - Cost - Volume - profit relationship, Algebraic formula and graphical representation, shutdown point-Techniques of cost control and cost reduction - budgetary control-flexible budgets-Standard costing and variable analysis-Responsibility accounting-bases of charging overheads and their
inherent fallacy-Costing for pricing decision.
Significance of the asset function-programming the audit work-valuation and verification of assets; fixed, wasting and current assets, Verification of liabilities-Audit of limited companies-appointment status, powers, duties and liabilities of the auditor- Auditor's report-Audit of share capital and transfer of shares, Special points in the
audit of banking and insurance companies.
Part - II: Business, Finance and Financial Institutions: Concept and Scope of Financial Management-Financial goals of corporations- Capital budgeting, Rules of the thumb and Discount, cash flow approaches incorporating uncertainty in investment decisions-Designing an optional capital structure-Weighted average cost of capital and the controversy surrounding the Modigliani and Miller model, Sources of raising short-term, intermediate and long term finance-Role of public and convertable debentures-Norms and Guidelines regarding debt-equity ratios determinants of an optima dividend policy-optimising models of James Walter and John Lintner Forms of dividend payment - Structure of working capital and the variable affecting the level of difference of components - Cash flow approach of forecasting working capital needs-profiles of working capital in Indian Industries-Credit Management and credit policy-consideration of tax in relation to financial planning and cash flow statements.
Organisation and deficiencies of Indian Money Market Structure of assets and liabilities of commercial banks-Achievements and failures of nationalized Regional Rural Banks-Recommendations of the Tandon (P.L.) study group on following of bank credit, 1976 and their revision by the chore (K>B) Committee, 1979-An Assessment of the monetary and credit policies of the Reserve bank of India-Constituents of the Indian Capital Market-Functions and working of All India term financial institutions (IDBI, IFCI, ICICI and IRCI)- Investment policies of the Life Insurance Corporation of
India and the Unit Trust of India-Present state of stock exchange and their regulation.
Provision of the Negotiable Instruments Act, 1881. Crossings and endorsements with particular reference to statutory protection to the paying and collecting bankers-Salient provision of the Banking Regulation Act, 1949 with regard to chartering, supervision and regulation of banks.
Paper - II: Organization Theory and Industrial Relations
Part -1: Organization Theory : Nature and concept of Organisation - Organisation goals; Primary and secondary goals, single and multiple goals, ends means chain-Displacement, succession, expansion and multiplication of goals-Format organization , Type, Structure-Line and Staff, functional matrix, and project-Informal organization-functions and limitations. Evolution of organization theory; Classical, Neo-classical and system approach Bureaucracy, Nature and Basis of power, Sources of power, Power structures and politics, Organizational behaviour as a dynamic system, Technical, Social and power systems, Interrelations and interactions-perception, Status system, Theoritical and emperical foundation of Mas-Low, cgregor, Herzberg, Likert, Vroom, Porter and Lawler, Adam and Human Models of motivation, Morals and productivity, Leadership, Theories and styles, Management of conflicts in organization, Transactional Analysis, Significance of culture to organizations, Limits of rationality, Simon-March approach. Organizational change, adaptation, growth and development, organizational control and effectiveness.
Part - II: Industrial Relations : Nature and scope of industrial relations, industrial labour in India and its commitment-Theories of unionism-Trade Union movement in India-Growth and Structure-Role of outside leadership-Workers educational and other problems Collective bargaining-approaches conditions, limitations and its effectiveness in Indian conditions-workers participation in management, philosophy, rationale, present day state of affairs and its future prospects.
Prevention and settlement of industrial disputes in India, Preventive measures, settlement machinery and other measures in practice-Industrial relations in public enterprises-Absenteeism and labour turnover in Indian industries - Relative wages and wage differentials. Wage policy in India the bonus, issue-international Labour Organisation and Indian Role of Personnel department in the Organization-Exeuctive development, Personnel policies, Personnel audit and personnel research.
Also Check syllabus of Subjects like Criminology