Commerce 2021
Commerce 2021
Commerce 2021
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Subject : COMMERCE
Unit-I
Marketing – Fundamental Concepts and Approaches-Marketing Mix-
Segmentation-Buyer behavior, Four P's Role of Middlemen Arguments FOR and
AGAINST – Pricing policies and strategies.
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Unit-II
Advertising-Media-Copy-Effectiveness-Consumer rights and protection –
Recent Trends in Advertising.
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Unit-III
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Accounting for management-Functions and Benefits-Analysis and Inter
pretation of financial statements- Ratios-Fund flow and Cash Flow-Budgetory Control.
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Unit-IV
Capital Expenditure decisions-Marginal costing and Break Even analysis -
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Unit-V
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Unit-VI
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Unit-VII
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Unit-IX
Statistics-Importance- Scope-Primary and Secondary DATA – Collection –
Tabulation and Analysis – Measures of Central Tendency – Dispersion – Correlation-
Regression Theories of Analysis – Chi-square Test.
Unit-X
Sampling – Probability – Time Series Index numbers – Skewnes and
Kurtosis.
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Unit-XI
Accounting Concepts and conventions-Amalgamation, Absorption and
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Reconstruction of companies.
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Unit-XII
Company Liquidator's Final statement- Different Methods of valuation of
shares and Goodwill.
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Unit-XIII
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and Globalisation.
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Unit-XIV
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Unit-XV
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Unit-XVI
Capital Market – Institutions and Instruments used-Development Banks (IDBI
IFCI ICICI AND IIB) - Appraisal of term Loans - Regulation of Stock Market – Investor
Protection – Dematerialisation and Depositories.
Unit-XVII
Company Law and Auditing-Concept of company-Legal Features- Promotion
and Formation of Companies – Memorandum and Articles of Association – Alteration
of Directors-Winding up of companies-Duties of a Company Secretary relating to
Meetings.
Unit-XVIII
Auditing – Scope Nature and objects of Auditing Kinds-Audit Programme-
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Internal Control-Internal Check and Internal Audit- Vouching-Verification of Assets and
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Liabilities-Auditors-Appointment-Duties and Liabilities- Investigation and Audit.
Unit-XIX
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Direct Taxes and Tax planning: Income Tax – Basic concepts Incomes exempt
from Tax Residential Status- Heads of Income- Salary Income – Meaning-Allowances and
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Prequisites- Provident Funds – Income from house property – Self occupied and Letout-
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Deductions – Profits and Gains from Business and Profession – Capital Gains –
Deductions and Rebates allowed – Computation of CTI- Income from other sources.
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Unit-XX
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Factors in Tax planning- Tax Avoidance and Evation – Personal Tax planning –
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