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Syllabus For Written Examination For PGT (Commerce) Part - I Business Studies and Management

The document outlines the syllabus for the written examination for PGT (Commerce). It covers three parts: Part I covers business studies and management topics including forms of business organization, trade, business finance, and management functions. Part II covers financial accounting and financial statement analysis, including accounting principles, financial statements, and cost accounting. Part III covers teaching methodology, including curriculum design, instructional planning, materials, evaluation, communication skills, and classroom interaction.

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Rohit Agrawal PG19CM008
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3K views3 pages

Syllabus For Written Examination For PGT (Commerce) Part - I Business Studies and Management

The document outlines the syllabus for the written examination for PGT (Commerce). It covers three parts: Part I covers business studies and management topics including forms of business organization, trade, business finance, and management functions. Part II covers financial accounting and financial statement analysis, including accounting principles, financial statements, and cost accounting. Part III covers teaching methodology, including curriculum design, instructional planning, materials, evaluation, communication skills, and classroom interaction.

Uploaded by

Rohit Agrawal PG19CM008
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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ANNEXURE-VII

SYLLABUS FOR WRITTEN EXAMINATION FOR PGT


(COMMERCE)

PART – I
BUSINESS STUDIES AND MANAGEMENT

• Introduction to Business– Concepts, characteristics, objectives. Classification of


business as industry and commerce. Distinctive features of business - Business,
profession and employment. Choice of Form of Organization .Large Scale and
Small Scale Business-.Assistance by Government to Small Scale Sector.

• Form of Business Organization – Sole Proprietors, Joint Hindu Family, Partnership,


Joint Stock Company and its formation, Cooperative organization.

• Business ownership– Private, public and Joint sector. Public Enterprises, Role-
dynamics of Public Sector, Global Enterprises (Multinational Companies), Joint
Ventures.

• Business Services – banking, insurance, transportation, warehousing,


communication, Impact of Technology on Business Services.

• Trade: Internal Trade Retail and Wholesale trade, Emerging modes of business-
franchisee, E-business and Outsourcing. International Business–Export-Import –
Procedure and documentation, EPZ/SEZ . International Trade Institutions and
Agreements – WTO, UNCTAD, World-Bank, IMF.

• Business Finance: Sources – owners and borrowed fund, Sources of raising


finance, Equity and preference Shares, GDR,ADR, Debentures, Bonds – Retained
Profit, Public Deposits, Loan from Financial Institutions and commercial banks,
Credit-rating and rating agencies, Trade credit, Micro-credit.

• Social Responsibility of Business, Business Ethics, Environment protection.

• Management – concept, objectives, nature of management as Science, Art and


Profession, levels, Principles of Management general and scientific.

• Business Environment – meaning, importance, dimensions, changing business


environment–special reference to liberalization, privatization and globalization,
Business - a Futuristic vision.

• Management Function – Planning, organizing, staffing, directing, controlling and


coordination

• Business Finance: Financial Management – meaning, scope, role and objectives,


financial planning, Capital structure, leverage, Fixed and working capital –
meaning and factors affecting its requirements.

• Financial Market – Money Market-nature, instruments, Capital Market- Primary


and secondary, Stock exchange, NSEI, OTCEI, Procedures, SEBI.

• Human Resource Management– meaning , importance, man-power estimation ,


Recruitment and selection, Training and development , Compensation,
Performance Evaluation

• Marketing – meaning, functions and role, Levels of Marketing , Changing facets of


marketing , Product-mix, Models of Marketing.
• Organizational Behaviors : Individual behaviors , Motivation–concepts and
applications, Personality perception, Learning and attitude, Leadership and its
approaches, Communication , Group dynamics.

• Emerging Trends in Management – Business Process Reengineering, Total Quality


Management, Quality Circles, Benchmarking, Strategic Management, Knowledge
Management, Business Standardization and ISO.

• Consumer Protection – Meaning, importance, consumers’ rights, Consumers’


responsibilities, Consumer awareness and Legal redressal with special reference to
consumer Protection Act, Role of consumer organization and NGOs.

PART –II

FINANCIAL ACCOUNTING AND FINANCIAL STATEMENT


ANALYSIS

• Accounting: Meaning, objectives, qualitative characteristics of Accounting


information, Accounting Principles, Accounting concepts, Accounting standards,
Cash and Accrual Basis of Accounting.

Process of Accounting :Voucher, transaction ,Accounting Equation, Rules of Debit


and Credit, Book of original entry-Journal and Special Purpose Books, Ledger ,posting
from Journal and subsidiary books, Balancing of Accounts, Trial Balance and Rectification
of Errors .Bank Reconciliation Statement.

• Accounting for depreciation ,Provisions and Reserves ,Bills of Exchange, Non-Profit


Organization , Partnership Firms - Reconstitution of Partnership
(Admission ,Retirement ,Death and Dissolution),Account of Incomplete Records,
Consignment and Joint ventures.

• Accounting of Joint stock Companies: Share capital types of shares, accounting for
issue, allotment forfeiture and re-issue of shares. Debentures –types, issue and
method of redemption . Final
Accounts of Sole proprietor and Joint Stock Companies. Emerging trends of
presentation of Final Accounts.

• Accounting for liquidation.

• Financial Statement Analysis: Meaning, significance, limitation .Tools for Financial


Statement Analysis-comparative statements, common size statements, Trend analysis,
accounting ratios.

• Fund Flow Statement and Cash Flow Statement: Meaning, objectives, preparation as
per revised standard issued by ICAI.

• Cost Accounting- Nature, functions . Job costing, Process costing, Marginal costing,
Cost-volume-profit relationship. Cost control and cost reduction techniques

• Computers In Accounting: Introduction to Computers and Accounting Information


System, Application of Computers in Accounting, Automation of Accounting process,
designing accounting reports, MIS reporting, data exchange with other information
system. Ready made , customized and tailor made Accounting Systems.
• Accounting And Database Management System –meaning, concept of entity and
relationship in an accounting system, Data Base Management System(DBMS) in
accounting.

• Inflation accounting and Accounting for Human Resource of an Organization and Social
Responsibility.
Part-III : Teaching Methodology

(I) (a) Curriculum: Meaning, Principles, types of curriculum organization, approaches.

(b) Planning: instructional Plan- Year Plan, Unit Plan, Lesson Plan

(c) Instructional material and resources: Text Books, Work books, Supplementary
material AV aids, Laboratories, Library, Clubs-Museums-Community,
Information and Communication Technology.

(d) Evaluation: Types, tools, Characteristics of a good test, Continuous and


Comprehensive Evaluation, Analysis and interpretation of Scholastic
Achievement Test.

(II) Communication & interaction

Theory of Communication, Types of Communication, Communication & language,


Communication in the classroom, barriers in communication.

*****

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