SYLLABUS FOR COMMERCE
PAPER‐I
1. BUSINESS ENVIRONMENT AND CORPORATE ETHICS:
a) Introduction: Meaning, Nature, Characteristics, Scope, Objectives, Structures, Types of Business environment.
b) Political and legal environment: Economic environment, Social and Cultural environment and Technological environment.
c) Industrial Policy and Implementation , Industrial growth and structural Changes (L.P.G.: Liberalization, Privatization and Globalization)
d) Ethics: Nature of ethics and its relation to Values, business ethics, Corporate Social responsibilities.
2. ACCOUNTING THEORY :
a) Meaning and Definitions, users of accounting information foundations of accounting theory, concepts, conventions, principles.
b) Bank Reconciliation Statements.
c) Human resources accounting, inflection accounting and Social accounting.
d) Accounting standards.
3. PRINCIPLES OF MANAGEMENT :
a) Management theory and Practice: Definitions, nature, purpose, functions, system approaches to management, Management v/s administration, evolution of management thought.
b) Planning, Organizing, Staffing and Directing.
c) Strategic management, strategy formulation and implementation.
d) Corporate mission and objectives, external and internal analysis.
4. MARKETING MANAGEMENT:
a) Introduction to marketing and marketing environment
b) Marketing Research
c) Market segmentation
d) Marketing mix
5. HUMAN RESOURCE MANAGEMENT:
a) Introduction: evolution, definitions, objectives, changing of functional roles of H.R. Managers.
b) Human resources planning, recruitment and selection.
c) Employee promotions, wages and salary administration.
d) Job evaluation and performance appraisal.
6. FINANCIAL MANAGEMENT :
a) Introduction: meaning, definitions, functions, importance, objectives of financial management.
b) Capital budgeting under certainty situations capital budgeting under uncertainty situation.
c) Cost of capital, working Capital management.
d) Dividend & Valuation
7. BUSINESS MATHEMATICS AND STATISTICS:
a) Commercial arithmetic’s, matrix, Algebra, calculus.
b) Time series and forecasting.
c) Probability theory, distribution.
d) Statistical quality and control.
8. BANKING AND INSURANCE MANAGEMENT:
a) Introduction: meaning, definitions, Importance of banking, bank customer relationship.
b) Functions of central banking in India, Commercial banks, nationalization of commercial banks, R.R.B.S.
c) Principles of life insurance, management of life Insurance.
d) Evolution of Insurance business in India, life and General Insurance.
9. PRINCIPLES AND PRACTICES OF AUDITING:
a) Introduction: origin, definitions, objectives, errors and frauds in accounting, classification, advantage, limitations, qualities of an auditor, audit programme
b) Reserves and provisions, internal check, internal Control and internal Audit.
c) Vouching.
d) Verification and valuation of assets and liabilities, investigation.
10. COMPUTER APPLICATION AND BUSINESS :
a) Introduction to computer.
b) Management information system (MIS).
c) Introduction to oracle, Introduction to visual basic.
d) Data base connectivity through visual basic.
PAPER‐II
11. ADVANCED ACCOUNTING AND FINANCE :
a) International accounting: Meaning, need, stages in the evolution of international accounting.
b) International financial reporting system (IFSR).
c) Special issues in international accounting: consolidation accounting, foreign exchange risk management, transfer pricing Foreign currency transaction, segmental reporting, harmonization in financial reporting.
d) Corporate restructuring: mergers and acquisitions, valuation under mergers and acquisitions.
12. COST AND MANAGEMENT ACCOUNTING:
a) Introduction: meaning, nature, scope functions, definitions.
b) Elements of costing labour, material and overheads, methods of costing, process costing
c) Financial statement analysis, absorption and marginal costing, standard costing, variance analysis.
d) Budgeting profit planning and control.
13. TAX PLANNING AND ADMINISTRATION :
a) Introduction: Concepts of tax planning, tax evasion, tax management, scope and limitation.
b) Tax planning in relation to residential status of persons.
c) Tax planning in relation to various heads of incomes.
d) Deduction of tax (TDS), Advance tax payment, central excise duty, CEN VAT, customs duty, service tax.
14. FINANCIAL SERVICES AND INSTITUTIONS:
a) Nature and role of financial system : Structure, financial system and economic development, financial Intermediatories, primary and secondary market money market.
b) Organization and functions of stock exchange and SEBI.
c) International financial environment: Euro issues, GDRs, ADRs,
d) Non banking financial institutions : Insurance Company SFCS, Housing finance companies, venture capital.
15. INTERNATIONAL BUSINESS :
a) Concepts, nature, importance, difference between domestic and international business.
b) Theories of International business.
c) Trading and regulatory environment of international business: GATT & WTO and UNCTAD, SAARC, Multinational Corporations (MNC)
d) International liquidity and economic institutions : IMF,WORLD BANK ,ADB
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