Paper II Syllabus ( Commerce - Subject Code: 08)

Unit I: Business Environment & Inteational Business

• Business Environment , Economic Systems
• International Trade , Globalization
• Foreign Direct Investment (FDI) , WTO
• Multinational Corporations (MNCs)
• International Business Environment

Unit II: Accounting & Auditing

• Financial Accounting , Accounting Standards
• Corporate Accounting , Cost Accounting
• Management Accounting , Auditing Principles
• Internal Control , Audit Procedures

Unit III: Business Economics

• Microeconomics , Macroeconomics
• Demand & Supply Analysis
• Market Structures , National Income
• Inflation , Monetary & Fiscal Policy

Unit IV: Business Finance

• Financial Management , Capital Budgeting
• Cost of Capital , Capital Structure
• Working Capital Management
• Dividend Policy , Financial Markets

Unit V: Business Statistics & Research Methods

• Measures of Central Tendency
• Correlation & Regression
• Time Series Analysis
• Sampling Techniques , Hypothesis Testing
• Probability , Research Methodology

Unit VI: Business Management & Human Resource Management

• Principles of Management
• Planning, Organizing, Staffing, Directing & Controlling
• Leadership & Motivation
• Organizational Behaviour
• Human Resource Planning
• Recruitment & Selection
• Training & Development

Unit VII: Banking & Financial Institutions

• Commercial Banking , Reserve Bank of India (RBI)
• Banking Reforms , Financial Institutions
• Non-Banking Financial Companies (NBFCs)
• Insurance , Mutual Funds

Unit VIII: Marketing Management

• Marketing Concepts , Consumer Behaviour
• Market Segmentation , Product Management
• Distribution Channels , Pricing , Promotion
• Digital Marketing

Unit IX: Legal Aspects of Business

• Indian Contract Act , Sale of Goods Act
• Companies Act , Consumer Protection Act
• Intellectual Property Rights (IPR) , Cyber Laws

Unit X: Income Tax & Corporate Tax Planning

• Basic Concepts of Income Tax
• Heads of Income , Tax Computation
• Deductions , Corporate Taxation
• Tax Planning , GST Basics