PUC lecturers recruitment 2012 CET syllabus of Commerce
Commerce (Subject Code - 10)
Paper -1: Accounting and Finance
Part -1: Accounting, Auditing and Taxation :
Accounting as a financial information System - Impact
of behavioural sciences -
Methods of accounting of changing price levels with
particular reference to current purchasing power (CPP), accounting - Advanced
problems of Company Accounts -
Amalgamation absorption and reconstruction of
companies -Accounting of holding Companies - Valuation of shares and goodwill,
Controllership functions-Property control, legal and management. Important
provisions of the Income Tax Act, 1961, Definition-Change of Income Tax
Exemption, Depreciation and Investment allowance, Simple problems on computation
of Income under the various heads and determination of assessable income,
income-tax Authorities.
Nature and functions of Cost-Accounting-cost
classification-Techniques of segregating semivariable costs into fixed and
variable components - Job costing
FIFO and weighted average methods of calculating
equivalent units of production
Reconciliation of cost and financial
accounts-marginal costing - Cost - Volume – profit relationship, Algebric
formula and graphical representation, shutdown point-Techniques of cost control
and cost reduction - budgetary control-flexible budgets-Standard costing and
variable analysis-Responsibility accounting-bases of charging overheads and
their inherent fallacy-Costing for pricing decision.
Significance of the asset function-programming the
audit work-valuation and verification of assets; fixed, wasting and current
assets, Verification of liabilities-Audit of limited companies-appointment
status, powers, duties and liabilities of the auditorAuditor’s report-Audit of
share capital and transfer of shares, Special points in the audit of banking
and insurance companies.
Part - II: Business, Finance and Financial
Institutions:
Concept and Scope of Financial Management-Financial
goals of corporationsCapital budgeting, Rules of the thumb and Discount, cash
flow approaches-lncoporating uncertainty in investment decisions-Designing an
optional capital structure-Weighted average cost of capital and the controversy
surrounding the Modigliani and Miller model, Sources of raising short-term,
intermediate and long term finance-Role of public and convertable
debentures-Norms and Guidelines regarding debt-equity ratiosdeterminants of an
optima dividend policy-optimising models of James Walter and John LintnerForms
of dividend payment - Structure of working capital and the variable affecting
the level of difference of components - Cash flow approach of
forecastingworking capital needs-profiles of working capital in Indian
Industries-Credit Management
and credit policy-consideration of tax in relation to
financial planning and cash flow statements.
Organisation and deficiencies of Indian Money Market
Structure of assets and
liabilities of commercial banks-Achievements and
failures of nationalized Regional Rural Banks-Recommendations of the Tandon
(P.L.) study group on following of bank credit, 1976 and their revision by the
chore (K>B) Committee, 1979-An Assessment of the monetary and credit
policies of the Reserve bank of India-Constituents of the Indian Capital
Market-Functions and working of All India term financial institutions (IDBI,
IFCI, ICICI and IRCI)- Investment policies of the Life Insurance Corporation of
India and the Unit Trust of India-Present state of stock exchange and their
regulation.
Provision of the Negotiable Instruments Act, 1881.
Crossings and endorsements with particular reference
to statutory protection to the paying and collecting bankers-Salient provision
of the Banking Regulation Act, 1949 with regard to chartering, supervision and
regulation of banks.
Paper - II: Organization Theory and Industrial
Relations
Part -1: Organization Theory :
Nature and concept of Organisation - Organisation
goals; Primary and secondary
goals, single and multiple goals, ends means
chain-Displacement, succession,
expansion and multiplication of goals-Format
organization , Type, Structure-Line and Staff, functional matrix, and
project-Informal organization-functions and limitations. Evolution of
organization theory; Classical, Neo-classical and system approach Bureaucracy,
Nature and Basis of power, Sources of power, Power structures and politics,
Organizational behaviour as a dynamic system, Technical, Social and power systems,
Interrelations and interactions-perception, Status system, Theoritical and emperical
foundation of Mas-Low, cgregor, Herzberg, Likert, Vroom, Porter and Lawler, Adam
and Human Models of motivation, Morals and productivity, Leadership, Theories and
styles, Management of conflicts in organization, Transactional Analysis, Significance
of culture to organizations, Limits of rationality, Simon-March approach. Organizational
change, adaptation, growth and development, organizational control and
effectiveness.
Part - II: Industrial Relations :
Nature and scope of industrial relations, industrial
labour in India and its commitment-Theories of unionism-Trade Union movement in
India-Growth and Structure-Role of outside leadership-Workers educational and
other problems-Collective bargaining-approaches conditions, limitations and its
effectiveness in Indian conditions-workers participation in management,
philosophy, rationale, present day state of affairs and its future prospects.
Prevention and settlement of industrial disputes in India
enterprises-Absenteeism and labour turnover in Indian
industries - Relative wages and wage differentials. Wage policy in India
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