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 Last updated on :  8th Nov 08

Home » TNPSC » Syllabus » Post Graduate Degree » Commerce and Accountacy
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Tamil Nadu Public Service Commission (TNPSC)
Syllabus




Post Graduate Degree Standard

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Commerce and Accountacy - (Code - 032)

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Introduction
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Composition
Examinations
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Paper - I
  1. Forms of Business Organisation - Joint Stock company - Memorandum and Articles of Association - Prospectus - Legal formalities required to form joint stock company - lifting of corporate veil.


  2. Issue of shares - Alllotment of shares - Forfeiture of shares - Transfer and transmission of shares - Members and shareholders - Rights and Liabilities of members - Meetings - Procedures - various types of meetings - Requisite of Valid meeting - Resolutions - types - resolutions requiring special notice - Public enterprises and their objectives - winding up of companies.


  3. Management - modern methods of management - PERT - CPM - Principles of management - Span of control - Unity of command - Delegation and Decentralisation.


  4. Organisation - Structure - Line and staff - Functional Organations - Importance of organisation - Organisation behaviour - Planning & dicision making - Importance of planning - Motivation - Leadership - Functions of leaders - Communications - Essentials of communications - Barriers of Communication - Staffing - Selection - Recruitment - Sources of recruitment - Training - Importance of Training - Performance appraisal - methods of performance appraisal - Quality of work life - Job - Evaluation and Job satisfaction - Co-ordination and control.


  5. Marketing and economic Development - marketing Concept - Marketing Segmentation - Consumer Behaviour - consumer protection in India - product differentiation strategies - Marketing research - trade associations and Chamber of Commerce .


  6. Business Finanace - Capital Market in India - Stock Exchange - Functions of Stock exchange - SEBI guideline - Types of securities - Constituents of Indian Money Market - Functions of All India and State Financial Institutions - Working capital needs.


  7. Foreign trade - law relating to imports and exports - Exports promotion council - EXIM Banks - Problems and Prospects of Export marketing.


  8. Accounting Concepts - Aims and objects - Accounts from incomplete records - self - Balancing Ledgers - Departmental and Branch Accounts - Royalties - Insurance Claims.


  9. Corporate Accounting - Issue of Shares and Debentures - Valuation of Goodwill and shares - Company Final Accounts - Amalgamation, absorbtion and reconstruction - Liquidation - Holding Companies - Accounts of Banks and Insurance Companies - Insolvency.


  10. Importance and functions of cost Accounting - Cost Concepts - Cost Sheet - Process costing - Job cost and Contract Costing - Reconcillation of cost and financial accounts - Cost Audit and Management Audit.

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Paper - II
  1. Banking - Types and functions of Commercial Banks - Central Banking - Nationalisation of Commercial Banks - Merits, Demirits - Lead bank - Banking reforms - Regional Rural Banks - Recommendations of various committees including Narasimnan Committee - Relationship between Banker and Customer.


  2. Management Accounting - Nature Scope and objectives - Interpretation of financial Statements - Ratio analysis - Cashflow and Fundflow analysis.


  3. Marginal Costing - cost - Volume profit relationship - Break even analysis - standard costing - variance analysis - Budgets and Budgetory control.


  4. Cost of Capital - Capital budgeting - Various techniques of appraisal - Risk analysis.


  5. Industrial relations - Trade Unionism - labour legislations relating to industrial disputes - Minimum wages, Bonus, Trade Unions, Collective bargaining, Workers participation in management.


  6. Taxation - Sales Tax, Excise duty, Direct Taxation - Income Tax - Computation of Income under Various heads - Salaries - House property - Income from Business or profession - Capital Gains - Set off and carry forward of losses.


  7. Income tax authorities - Powers, functions - duties and responsibilities - Filing of annual returns - procedure for assessment.


  8. Auditing - Types and Objectives - Appointment of Auditors, Duties and Liabilities - Auditors report - Investigation.


  9. Audit of Limited Companies - Internal Check and Internal Control - Vouching - Valuation and Verification of assets and Liabilities - Test Audit.


  10. Computer Programming for Management - Concepts - languages - Basic, Cobol, Fortran 77 and - Computer Accounting.

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