Commerce and Accountancy
POST GRADUATE DEGREE STANDARD
PAPER - I
1 Forms of Business Organisation - Joint Stock company - Memorandum and Articles of Association -
Prospectus - Legal formalities required to form joint stock company - lifting of corporate veil.
2 Issue of shares - Alllotment of shares - Forfeiture of shares - Transfer and transmission of shares -
Members and shareholders - Rights and Liabilities of members - Meetings - Procedures - various types of
meetings - Requisite of Valid meeting - Resolutions - types - resolutions requiring special notice - Public
enterprises and their objectives - winding up of companies.
3 Management - modern methods of management - PERT - CPM - Principles of management - Span of
control - Unity of command - Delegation and Decentralisation.
4 Organisation - Structure - Line and staff - Functional Organations - Importance of organisation -
Organisation behaviour - Planning & dicision making - Importance of planning - Motivation - Leadership -
Functions of leaders - Communications - Essentials of communications - Barriers of Communication -
Staffing - Selection - Recruitment - Sources of recruitment - Training - Importance of Training -
Performance appraisal - methods of performance appraisal - Quality of work life - Job - Evaluation and
Job satisfaction - Co-ordination and control.
5 Marketing and economic Development - marketing Concept - Marketing Segmentation - Consumer
Behaviour - consumer protection in India - product differentiation strategies - Marketing research - trade
associations and Chamber of Commerce .
6 Business Finanace - Capital Market in India - Stock Exchange - Functions of Stock exchange - SEBI
guideline - Types of securities - Constituents of Indian Money Market - Functions of All India and State
Financial Institutions - Working capital needs.
7 Foreign trade - law relating to imports and exports - Exports promotion council - EXIM Banks - Problems
and Prospects of Export marketing.
8 Accounting Concepts - Aims and objects - Accounts from incomplete records - self - Balancing Ledgers
- Departmental and Branch Accounts - Royalties - Insurance Claims.
9 Corporate Accounting - Issue of Shares and Debentures - Valuation of Goodwill and shares - Company
Final Accounts - Amalgamation, absorbtion and reconstruction - Liquidation - Holding Companies -
Accounts of Banks and Insurance Companies - Insolvency.
10 Importance and functions of cost Accounting - Cost Concepts - Cost Sheet - Process costing - Job
cost and Contract Costing - Reconcillation of cost and financial accounts - Cost Audit and Management
Audit.
PAPER - II
1 Banking - Types and functions of Commercial Banks - Central Banking - Nationalisation of Commercial
Banks - Merits, Demirits - Lead bank - Banking reforms - Regional Rural Banks - Recommendations of
various committees including Narasimnan Committee - Relationship between Banker and Customer.
2 Management Accounting - Nature Scope and objectives - Interpretation of financial Statements - Ratio
analysis - Cashflow and Fundflow analysis.
3 Marginal Costing - cost - Volume profit relationship - Break even analysis - standard costing - variance
analysis - Budgets and Budgetory control.
4 Cost of Capital - Capital budgeting - Various techniques of appraisal - Risk analysis.
5 Industrial relations - Trade Unionism - labour legislations relating to industrial disputes - Minimum
wages, Bonus, Trade Unions, Collective bargaining, Workers participation in management.
6 Taxation - Sales Tax, Excise duty, Direct Taxation - Income Tax - Computation of Income under Various
heads - Salaries - House property - Income from Business or profession - Capital Gains - Set off and
carry forward of losses.
7 Income tax authorities - Powers, functions - duties and responsibilities - Filing of annual returns -
procedure for assessment.
8 Auditing - Types and Objectives - Appointment of Auditors, Duties and Liabilities - Auditors report -
Investigation.
9 Audit of Limited Companies - Internal Check and Internal Control - Vouching - Valuation and Verification
of assets and Liabilities - Test Audit.
10 Computer Programming for Management - Concepts - languages - Basic, Cobol, Fortran 77 and -
Computer Accounting.
