UP PGT SYLLABUS COMMERCE

 UP PGT SYLLABUS

Financial Accounting: Financial Accounting - Dual accounting system, Final account with adjustment entries, partnership accounts, company account, issuing of shares and debenture, refinement and refinancing of borrowings, cost accounting- Meaning and objectives of cost accounting, cost Element, cost accounting methods - unit cost accounting, contract cost, accounting.

 Tax accounting- Definition of important words- agricultural income, tax previous year and tax assessment year, residential status and tax liability, managerial accounting- meaning, importance, objectives, difference between financial accounting and management accounting,  business forecasting –analysis and sources, methods of forecasting, principles of business forecasting, Managerial reports. Ratio analysis,  Break-even point.

Business Organization and Management: business organization and scope, environmental pollution and industrial-business, forms of business organization, domestic and foreign trade, Management The nature and functions of management, management thoughts, Taylor, Fayol, Mayo management as profession, Planning, Organizing, Staffing, Motivation, Coordination and control.

Principles of Economic and Statistical Methods: Economic Principles - Theory of Economics and scope, Relationship of Business and Economics, Indifference Curve Analysis, Law of Origin, Production function, Theory of Population, Principal and Complementary cost, Average and Marginal Cost, Business Cycle, National income, Statistical methods- Frequency distribution analysis, co-relation and regression, qualitative relation, Analysis of the Rosary, coordinates, business forecasting, theoretical frequency distribution, frequency Normal distribution, Binomial and Poisson distribution, Indian statistics, especially in terms of population suggest the drawbacks of agriculture data and industrial data. Drawbacks and suggestion for improvement of Indian statistics.