Commerce & Accountancy Syllabus of TNPSC

Paper - I
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.


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.

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

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.

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 .

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.

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

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

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.

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.

Paper - II

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.


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

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

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

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

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.

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

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

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

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