the post of Written Recruitment Test for the post of Postgraduate
Assistants in Tamil Nadu Higher Secondary Educational Service.
Syllabus: COMMERCE (Subject Code: P11)
Marketing Fundamental Concepts and Approaches-Marketing Mix-Segmentation-Buyer behaviour, Four Ps Role of Middlemen Arguments FOR and AGAINST Pricing policies and strategies.
Advertising-Media-Copy-Effectiveness-Consumer rights and protection Recent Trends in Advertising.
Accounting for management-Functions and Benefits-Analysis and Inter pretation of financial statements-Ratios-Fund flow and Cash Flow-Budgetory Control.
Capital Expenditure decisions-Marginal costing and Break Even analysis - Managerial uses- Working capital forecast-Zero based -Budgeting.
Costing-Methods and Techniques of costing-Different cost concepts-Process-unit-Operating-job-contract, costing - CVP analysis-Profit planning.
Differential costing-Reconciliation of costing and trading Profits-Allocation and apportionment of overheads.
Entreprenential Development-Functions and kinds of Entrepreneurs-Traits-Women entrepreneurs-Incentives and subsidies- Consideration and Factors in setting up of an Unit Sources of Finance-Venture Capital-Forms of organization-Project Appraisal Techniques.
Role of Banks in EDP-TRYSEM Self employment-SEEUY-SEPUP-DICS- Industrial Estate-Role of SIDCO, SIPCOT in Tamil Nadu TCOs- Problems of small Entrepreneurs-Sickness of small scale units-Causes and revival.
Statistics-Importance- Scope-Primary and Secondary DATA Collection Tabulation and Analysis Measures of Central Tendency Dispersion Correlation- Regression Theories of Analysis Chi-square Test.
Sampling Probability Time Series Index numbers Skewnes and Kurtosis.
Accounting Concepts and conventions-Amalgamation, Absorption and Reconstruction of companies.
Company Liquidators Final statement- Different Methods of valuation of shares and Goodwill.
International Trade - B.O.P. Tariffs, Quotas and Licences-Terms of Trade World Lending Bodies IMF, IBRD AND ADB Impact of liberalizations, privatization and Globalisation.
Export Promotion-Institutional Arrangements-EOU-EPZ-EOGC-SEZ EXIM Bank-STC-Multinational Corporations and Joint Ventures Abroad-EEC- Group of 8, G15-WTO - UNCTAD-IMf and SDR-International liquidity-International Chamber of Commerce-Recent Foreign Trade Policy of India Euro currency.
Banking and Finance-Innovative Services of Modern Commercial Banks in India Short-term instruments - Certificate of Deposits and Commercial papers- Diversification of Banking-Financial Services-Leasing-Credit Cards-Mutual Funds-Merchant Banking-Factoring Services Credit rating E banking.
Capital Market Institutions and Instruments used-Development Banks (IDBI IFCI ICICI AND IIB) - Appraisal of term Loans - Regulation of Stock Market Investor Protection Dematerialisation and Depositories.
Company Law and Auditing-Concept of company-Legal Features- Promotion and Formation of Companies Memorandum and Articles of Association Alteration of Directors-Winding up of companies-Duties of a Company Secretary relating to Meetings.
Auditing Scope Nature and objects of Auditing Kinds-Audit Programme- Internal Control-Internal Check and Internal Audit- Vouching-Verification of Assets and Liabilities-Auditors-Appointment-Duties and Liabilities-Investigation and Audit.
Direct Taxes and Tax planning: Income Tax Basic concepts Incomes exempt from Tax Residential Status- Heads of Income- Salary Income Meaning-Allowances and Prequisites- Provident Funds Income from house property Self occupied and Letout- Deductions Profits and Gains from Business and Profession Capital Gains Deductions and Rebates allowed Computation of CTI- Income from other sources.
Income Tax authorities Powers Filing of Returns- Types of Assessment Wealth Tax Act 1957 - Concept of Tax Planning Objectives- Systems and Methods- Factors in Tax planning- Tax Avoidance and Evation Personal Tax planning Various savings schemes.