Syllabus_H_PGT_Commerce_14.12.2022

Syllabus for written examination for PGT(COMMERCE)
PART-I
BUSINESS STUDIES AND MANAGEMENT
. tntroduction to Business - Concepts, characteristics, objectives. Classification of business as

, industry and commerce. Distinctive features of businPess - Business, profession and employment'
ChoiceofFormoforganization.LargeScaleandSmallScaleBusiness-.Assistanceby
Covemment 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'
.BusinessServices-banking,insurance,transportation,warehousing,communication,lmpactof
TechnologY on Business Services.
.Trade:InternalTradeRetailandWhotesaletrade,Emergingmodesofbusiness.-franchisee,E-
business and Outsourcing. International Business - Export
- Import -,. Procedure and
documentation, EpZlsEZ.\ntemational Trade Institutions and Agreements - wTo, UNCTAD'
World-Bank, IMF
owners and borrowed fund, Sources of raising finance,

Equity and
. Business Finance: Sources -
preferenceSnares,GoR'AnR,Debentures,B-onds_RetainedProfit,PublicDeposits'[,oanfrom Micro-
Financial Institutions uni banks, Credit-rating and rating agencies, Trade credit'
credit.
"orn."r"iuf
protection'
. Social Responsibility of Business, Business Ethics' Environment
.Management_concept,objectives,natureofmanagementasscience,ArtandProfession,levels,
Princi-ples of Management general and scientific'
. Business Environment - meaning, importance, dimensions, changing business

environment -
Business - a Futuristic vision.
special reference t. riuL."ra"tloi, iriru,i*ion and globalization,
.ManagementFunction-Planning,organizing'staffing'directing'controllingandcoordination
.BusinessFinance:FinancialManagement-meaning'scope'roleandobjec^tives'financial
planning, Capitaf structi're,-i.""'r"gi fi-"4 and workiig capital -
meaningand lactors affecting
its requirements. .
Money Market-nature, instruments, Capital Market

- Primary and secondary'
. Financial Market -
Stock exchange, NSEI, OTCEI, Procedures' SEBI'
and
. Human Resource Management meaning imponance' man-power €stimation' Recruitment
-' Performance Evaluation
seleclion, Training and d"evelopment' Compensation'
. Marketing - meaning, functions and role' Levels

of Marketing' Changing facets of marketing'
Product-mix. Models of Marketing'
Motivation concepts and aPPlicat ions'

. Organizational Behaviors: lndividual behaviors'
pt""""lity perception, Learning and attitude' Leadership and its approaches' Communication.
Group dYnamics
*.nunur$ffi'*"*'
Emerging Trends in Management - Business Process Reengineering,
Total Quality Management'
q*"fii ti..f"., Benchm-arking, Strategic Management, Knowledge Management' Business
Standardization and ISO.
Consumer Protection Meaning, importance, consumers' rights, Consumers' responsibilities,

-
Act, Role
Consumer awareness and Legal ridressal with special reference to consumer Protection
of consumer organization and NGOs'
PART _II
FINANCIAL ACCOUNTING AND FINANCIAL STATEMENT ANALYSIS
Accounting: Meaning, objectives, qualitative characteristics of Accounting information'

Basis of
Accountin! principles, Accounting concepts, Accounting standards, cash and Accrual
Accounti0g.
ProcessofAccounting:Voucher,transaction,AccountingEquation,RulesofDebitandCredit'
posting from Joumal and
Book of original ent, - Journal and Special Purpose Books, Ledger,
*urlalu.y books, Balancing of Accounts, Triai Balance and Rectification of Errors .Bank
Reconciliation Statement.
Accounting fordepreciation' Provisions and Reserves, Bills of Exchange' Non-Profit
of partnership (Admission, Retirement, Death
G;;i;t;r, partne;hip Firms _ Reconstitution
uni Oi.rotrtion), Account of lncomplete Records, Consignmentand Joint ventures'
accounting for issue'
Accounting of Joint stock Companies: Share capital types of shares'
method of redemption
uitotr"nt iorfeiture and re-issue of shares. Debentures - types, issue and
of
trends of presentation
iinal A.ccounts of Sole proprietor and Joint Stock Companies. Emerging
Final Accounts. Accounting for liquidation'
FinancialStatementAnalysis:Meaning,significance,limitation'ToolsforFinancialStatement
analysis' accounting ratios
Analysis-comparative statiments, comrn-on Jize statements, Trend
preparation as per revised
Fund Flow Statement and Cash Flow Statement: Meaning, objectives,
standard issued bY ICAI.
CostAccounting-Nature,functions.Jobcosting,Processcosting,Marginalcosting'Cost.volume-
profit relationship. Cost control and cost reduction techniques
lnformation. System'
Computers ''ofAccounting: lntroduction to Computers and -Accounting
In
;;;iffi; Co-put"is ii Accounting, Auiomation. of Accounting process, designing
Ready made'
,"po.tr, MIS reporting, data exJhange with other information system
""ll,rrii"g
customized and tailor made Accounting Systems'
AccountingAndDatabaseManagementSystem-meaning,conceptofentityandrelationshipinan
Data Base Minagement Svstem (DBMS) inaccounting'
;;;;;;il;;ry',"rn,
an Organization and Social
Inflation accounting and Accounting for Human Resource of
ResponsibilitY.
k'
Educational PsYchologY
o Concept, scope and functions of educational psychology'

e Physical, cognitive, social, emotional and moral developmental
characteristics of adolescent learner and its implication for teaching-learning'
o and its
Behavioural, cognitive and constructivist principles of learning
implication for senior secondary students'
. Concept of mental health & adjustment and adjustment mechanism'
o Emotional intelligence and its implication in teaching learning'
for Adolescent
[, Padagogy and Teaching Learning Material (lnstructional Strategies
Lea rner)
. Communication skills and its use'

o information
Teaching models- advance organizer, concept attainment'
processing, inq u irY training'
. teaching'
Preparation and use of teaching-lea rning material during
. Cooperative lea rning'
iii. General
o General Awareness including Questions related to

Haryana'
data interpretation
o General Mental Ability including Basic numeracy &
. Logical Reasoning & Analytical Ability
o Decision making & problem solving
-*-k:l[r*rnrl'cri

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Syllabus for written examination for PGT(COMMERCE)

. tntroduction to Business - Concepts, characteristics, objectives. Classification of business as

. Form of Business organization - Sole Proprietors, Joint Hindu Family, Partnership,Joint

owners and borrowed fund, Sources of raising finance,

. Business Environment - meaning, importance, dimensions, changing business

Money Market-nature, instruments, Capital Market

. Marketing - meaning, functions and role' Levels

Motivation concepts and aPPlicat ions'

Consumer Protection Meaning, importance, consumers' rights, Consumers' responsibilities,

FINANCIAL ACCOUNTING AND FINANCIAL STATEMENT ANALYSIS

Accounting: Meaning, objectives, qualitative characteristics of Accounting information'

o Concept, scope and functions of educational psychology'

. Communication skills and its use'

o General Awareness including Questions related to

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