UP TGT Commerce Syllabus

Accounts, Statistics & Auditing

Accounts

  • Meaning, Objectives and Methods of Book Keeping;
  • Double entry system;
  • Journal, Ledger and Trial Balance
  • Preparation of Final Accounts with Adjustment entries
  • Partnership Accounts
  • Company Accounts
  • Issue and Forfeiture of Shares
  • Accounts of Non-profit (non-Business) organisations (और व्यापारिक संस्थाओं के लेखे)
  • Royalty Accounts
  • Hire-purchase and Installment purchase (प्रभाग क्रय) system

Statistics

  • Statistical mean – meaning, importance and limitations
  • Collection, Classification and Tabulation of Data
  • Dispersion

Auditing

  • Definition, Objectives, Importance
  • Types of Vouching
  • Vouching of books of principal books of accounts

Business Organisation and Management

 Business Organisation

  • Relationship between trade and civilization
  • Meaning and scope of Business organization
  • Industries and environmental pollution
  • Functions of a business office
  • Forms of Business organisations
  • Advertising and Art of selling
  • Domestic and Foreign trade

Management

  • Nature and importance of management
  • Various ideologies or thoughts of management
  • Functions of management
  • Planning, Staffing, Motivation, Coordination and Control

Economics, Money, Banking and Indian Economy

Definition and Scope of Economics

  • Consumption
  • Total and Marginal Utility, Law of Diminishing Marginal Utility
  • Demand and Elasticity of Demand
  • Factors of Production, Laws of Production
  • Principles of Population
  • Types of Exchange Markets
  • Distribution – Principles of Distribution
  • Marginal Productivity – Law of Marginal Productivity

Money

  • Definition, scope and functions of money
  • Gresham’s Law of money (or currency)
  • Quantity theory of Money
  • Changes in the value of money

Banking

  • Types and functions of banks
  • Principles (law) of commercial banks
  • Functions of Reserve Bank of India
  • Characteristics of Indian Economy
  • Problems of population
  • Problems of agriculture
  • Problems of Foreign trade

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