Download TRB PG Commerce Syllabus

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Unit-I
Marketing  Fundamental Concepts and Approaches-Marketing Mix-Segmentation-Buyer behaviour, Four P’s Role of Middlemen Arguments FOR and AGAINST  Pricing policies and strategies.

Unit-II
Advertising-Media-Copy-Effectiveness-Consumer rights and protection  Recent Trends in Advertising.

Unit-III
Accounting for management-Functions and Benefits-Analysis and Inter pretation of financial statements-Ratios-Fund flow and Cash Flow-Budgetory Control.

Unit-IV
Capital Expenditure decisions-Marginal costing and Break Even analysis – Managerial uses- Working capital forecast-Zero based -Budgeting.

Unit-V
Costing-Methods and Techniques of costing-Different cost concepts-Process-unit-Operating-job-contract, costing – CVP analysis-Profit planning.

Unit-VI
Differential costing-Reconciliation of costing and trading Profits-Allocation and apportionment of overheads.

Unit-VII
Entreprenential Development-Functions and kinds of Entrepreneurs-Traits-Women entrepreneurs-Incentives and subsidies- Consideration and Factors in setting up of an Unit Sources of Finance-Venture Capital-Forms of organization-Project Appraisal Techniques.

Unit-VIII
Role of Banks in EDP-TRYSEM  Self employment-SEEUY-SEPUP-DICS- Industrial Estate-Role of SIDCO, SIPCOT in Tamil Nadu TCO’s- Problems of small Entrepreneurs-Sickness of small scale units-Causes and revival.

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.

Unit-XI
Accounting Concepts and conventions-Amalgamation, Absorption and Reconstruction of companies.

Unit-XII
Company Liquidator’s Final statement- Different Methods of valuation of shares and Goodwill.

Unit-XIII
International Trade – B.O.P.  Tariffs, Quotas and Licences-Terms of Trade  World Lending Bodies  IMF, IBRD AND ADB  Impact of liberalizations, privatization and Globalisation.

Unit-XIV
Export Promotion-Institutional Arrangements-EOU-EPZ-EOGC-SEZ EXIM Bank-STC-Multinational Corporations and Joint Ventures Abroad-EEC- Group of 8, G15-WTO – UNCTAD-IMf and SDR-International liquidity-International Chamber of Commerce-Recent Foreign Trade Policy of India  Euro currency.

Unit-XV
Banking and Finance-Innovative Services of Modern Commercial Banks in India  Short-term instruments – Certificate of Deposits and Commercial papers- Diversification of Banking-Financial Services-Leasing-Credit Cards-Mutual Funds-Merchant Banking-Factoring Services  Credit rating  E banking.

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- Internal Control-Internal Check and Internal Audit- Vouching-Verification of Assets and Liabilities-Auditors-Appointment-Duties and Liabilities-Investigation and Audit.

Unit-XIX
Direct Taxes and Tax planning: Income Tax  Basic concepts Incomes exempt from Tax Residential Status- Heads of Income- Salary Income  Meaning-Allowances and Prequisites- Provident Funds  Income from house property  Self occupied and Letout- Deductions  Profits and Gains from Business and Profession  Capital Gains  Deductions and Rebates allowed  Computation of CTI- Income from other sources.

Unit-XX
Income Tax authorities  Powers  Filing of Returns- Types of Assessment  Wealth Tax Act 1957 – Concept of Tax Planning  Objectives- Systems and Methods- Factors in Tax planning- Tax Avoidance and Evation  Personal Tax planning  Various savings schemes.

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