TNPSC Commerce Exam Syllabus : Tamil Nadu Public Service Commission

Organisation : Tamil Nadu Public Service Commission (TNPSC)
Exam Name : TNPSC Commerce Examination
Standard : PG Degree Standard
Subject Code : 252
Announcement : TNPSC Commerce Exam Syllabus
Website : https://www.tnpsc.gov.in/English/new_syllabus.html

TNPSC Commerce Exam Syllabus

The TNPSC Commerce Exam Syllabus are given below,

Related / Similar Syllabus : TNPSC Economics Exam Syllabus

UNIT I:
Company law- Types of companies – one-man company, small company, private company, Public company – Prospectus – types – Shelf prospectus, Red- herring prospectus – Appointment of directors – powers of directors – Audit committee – Related party transactions – Doctrine of indoor management – Modes of winding up

UNIT II :
Business Environment – Meaning – Environmental scanning and Strategic Early Warning System (SEWS), intellectual property rights and information policy – FDI and its impact on the economy, technology transfer – Corporate social responsibility – business and environment – Interface – legal, political, economic, social and cultural aspects

UNIT III:
Management– Definition and significance of management – Principles and functions of management – planning – organising – direction – motivation – co- ordination and control – management Vs administration – scientific management – rationalisation – personnel management – nature, scope, labour problem, employee turnover, absenteeism, trade union – Core Competence, TQM

UNIT IV:
Marketing– Definition and approaches to marketing –market segmentation – new product development – product life cycle – market channel – Pricing – advertisement and salesmanship – promotional strategies – consumer protection in India – Market Intelligence – Procedure and Law relating to import and export – Quality control Standardisation agencies – national and international – e-commerce – meaning, features, importance

UNIT V :
Taxation – Sales tax, excise duty, customs duty, MAT, VAT – Direct taxation – Income tax- computation of income under heads salaries and house property – Transfer pricing – DTAA (Double Taxation Avoidance Agreement) – ICD (Income Computation & Disclosure Standards) – GST

UNIT VI:
Financial Accounting – Advanced problems in partnership accounts, Departmental and branch accounts, Hire purchase and Instalment system, Depreciation and Insurance Claims – Recent developments in accounting – social accounting, forensic accounting, fair value accounting, carbon accounting, kaizen accounting)

UNIT VII:
Management and Cost Accounting – Management Accounting – Meaning and significance – cash flow, fund flow – Ratio analysis – interpretation of financial statements – Marginal costing cost – Volume Profit relationship, Break-even – analysis – budgets – budgetary control – Cost Accounting– Nature and scope – cost centre and profit centre – Standard Costing – Variance analysis – responsibility accounting – profit planning and control

UNIT VIII:
Financial Management – Goals of financial management – Capital budgeting – methods of evaluating capital investment projects – pay-back method, Accounting rate of Return method, Net Present Value method, Internal Rate of Return method – Cost of capital – meaning and significance – capital structure – Operating leverage, financial leverage, combined leverage – EBIT-EPS analysis

UNIT IX :
Auditing- Meaning and significance – Audit of companies – appointment, status, Powers, duties and liabilities of auditors – audit report of share capital and transfer of shares – Investigation – Secretarial audit

UNIT X :
Computer programming for Management- Concept, languages: C, C + +, java, visual basic, Oracle, xBRL (Extensible Business Reporting Language) – Computerised Accounting

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TNPSC Commerce Exam Syllabus Link:

http://www.syllabus.gen.in/uploads/pdf2022/2887-syllabus.pdf