KVS : Syllabus for Written Exam For PGT - Commerce

Kendriya Vidyalaya Sangathan

Kendriya Vidyalaya Sangathan

Syllabus for written examination for PGTs for 2012-13 and 2013-14

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, roledynamics 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.

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