Commerce & Accountancy Main Syllabus

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PAPER - I

Accounting and Finance Accounting, Taxation & Auditing

1. Financial Accounting: Accounting as a Financial Information System; Impact of BehaviouralSciences. Accounting Standards e.g., Accounting for Depreciation, Inventories, Research andDevelopment Costs, Long-term Construction Contracts, Revenue Recognition, Fixed Assets,Contingencies, Foreign Exchange Transactions, Investments and Government Grants, Cash FlowStatement, Earnings Per Share. Accounting for Share Capital Transactions including Bonus Shares,Right Shares, Employees Stock Option and Buy- Back of Securities. Preparation and Presentation ofCompany Final Accounts. Amalgamation, Absorption and Reconstruction of Companies.

2. Cost Accounting: Nature and Functions of Cost Accounting. Installation of Cost AccountingSystem. Cost Concepts related to Income Measurement, Profit Planning, Cost Control and DecisionMaking. Methods of Costing: Job Costing, Process Costing, Activity Based Costing. Volume costProfit Relationship as a tool of Profit Planning. Incremental Analysis/ Differential Costing as a Tool ofPricing Decisions, Product Decisions, Make or Buy Decisions, ShutDown Decisions etc. Techniques ofCost Control and Cost Reduction: Budgeting as a Tool of Planning and Control. Standard Costing andVariance Analysis. Responsibility Accounting and Divisional Performance Measurement.

3. Taxation: Income Tax: Definitions; Basis of Charge; Incomes which do not form Part of TotalIncome. Simple problems of Computation of Income (of Individuals only) under Various Heads, i.e.,Salaries, Income from House Property, Profits and Gains from Business or Profession, Capital Gains,Income from other sources, Income of other Persons included in Assessees Total Income . Set - Off andCarry Forward of Loss. Deductions from Gross Total Income. Salient Features/Provisions Related toVAT and Services Tax.

4. Auditing: Company Audit: Audit related to Divisible Profits, Dividends, Special investigations, Taxaudit. Audit of Banking, Insurance, Non-Profit Organizations and CharitableSocieties/Trusts/Organizations.

Financial Management, Financial Institutions and Markets

1. Financial Management: Finance Function: Nature, Scope and Objectives of FinancialManagement: Risk and Return Relationship. Tools of Financial Analysis: Ratio Analysis, Funds-Flowand Cash-Flow Statement. Capital Budgeting Decisions: Process, Procedures and Appraisal Methods.Risk and Uncertainty Analysis and Methods. Cost of capital: Concept, Computation of Specific Costsand Weighted Average Cost of Capital. CAPM as a Tool of Determining Cost of Equity Capital.Financing Decisions: Theories of Capital Structure - Net Income (NI) Approach, Net Operating Income(NOI) Approach, MM Approach and Traditional Approach. Designing of Capital structure: Types ofLeverages (Operating, Financial and Combined), EBIT- EPS Analysis, and other Factors. DividendDecisions and Valuation of Firm: Walters Model, MM Thesis, Gordans Model Lintners Model. FactorsAffecting Dividend Policy. Working Capital Management: Planning of Working Capital. Determinantsof Working Capital. Components of Working Capital - Cash, Inventory and Receivables. CorporateRestructuring with focus on Mergers and Acquisitions (Financial aspects only)

2. Financial Markets and Institutions: Indian Financial System: An Overview. Money Markets:Participants, Structure and Instruments. Commercial Banks. Reforms in Banking sector. Monetary andCredit Policy of RBI. RBI as a Regulator. Capital Market: Primary and Secondary Market. FinancialMarket Instruments and Innovative Debt Instruments; SEBI as a Regulator. Financial Services: MutualFunds, Venture Capital, Credit Rating Agencies, Insurance and IRDA.

PAPER – II

Organisation Theory and Behaviour, Human Resource Management and Industrial Relations

1. Organisation Theory: Nature and Concept of Organisation; External Environment of Organizations- Technological, Social, Political, Economical and Legal; Organizational Goals - Primary andSecondary goals, Single and Multiple Goals; Management by Objectives. Evolution of OrganisationTheory: Classical, Neo-classical and Systems Approach. Modern Concepts of Organisation Theory:Organisational Design, Organisational Structure and Organisational Culture. Organisational DesignBasic Challenges; Differentiation and Integration Process; Centralization and Decentralization Process;Standardization / Formalization and Mutual Adjustment. Coordinating Formal and InformalOrganizations. Mechanistic and Organic Structures. Designing Organizational structures Authority andControl; Line and Staff Functions, Specialization and Coordination. Types of Organization StructureFunctional. Matrix Structure, Project Structure. Nature and Basis of Power , Sources of Power, PowerStructure and Politics. Impact of Information Technology on Organizational Design and Structure.Managing Organizational Culture.

2. Organisation Behaviour: Meaning and Concept; Individual in organizations: Personality, Theories,and Determinants; Perception - Meaning and Process. Motivation: Concepts, Theories andApplications. Leadership-Theories and Styles. Quality of Work Life (QWL): Meaning and its impacton Performance, Ways of its Enhancement. Quality Circles (QC) Meaning and their Importance.Management of Conflicts in Organizations. Transactional Analysis, Organizational Effectiveness,Management of Change.

Human Resources Management and Industrial Relations

1. Human Resources Management (HRM): Meaning, Nature and Scope of HRM, Human ResourcePlanning, Job Analysis, Job Description, Job Specification, Recruitment Process, Selection Process,Orientation and Placement, Training and Development Process, Performance Appraisal and 360 FeedBack, Salary and Wage Administration, Job Evaluation, Employee Welfare, Promotions, Transfers andSeparations.

2. Industrial Relations (IR): Meaning, Nature, Importance and Scope of IR, Formation of TradeUnions, Trade Union Legislation, Trade Union Movement in India. Recognition of Trade Unions,Problems of Trade Unions in India. Impact of Liberalization on Trade Union Movement. Nature ofIndustrial Disputes : Strikes and Lockouts , Causes of Disputes, Prevention and Settlement of Disputes.Workers Participation in Management: Philosophy, Rationale, Present Day Status and Future Prospects.Adjudication and Collective Bargaining. Industrial Relations in Public Enterprises, Absenteeism andLabour Turnover in Indian Industries and their Causes and Remedies. ILO and its Functions.

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