📘 PGTRB Commerce & Accountancy – New Syllabus 2025

📘 PGTRB Commerce & Accountancy – New Syllabus 2025

Shiksha Class

Unit I: Business Organisation and Management

Business Concepts:

• Meaning and Characteristics
• Divisions: Industry, Commerce and Trade
• Objectives, Social Responsibilities, Business Ethics & Corporate Governance
• Evolution of Business

Forms of Business Organisation:

• Sole Proprietorship, Hindu Undivided Family
• Partnership, LLP, Joint Stock Company
• Co-operative & Government Organisations
• Location of a Plant
• Business Combinations: Types, Forms, Advantages & Limitations
• Micro, Small and Medium Enterprises (MSME)
• Self Help Groups (SHGs)

Management Concepts:

• Meaning, Nature and Levels
• Evolution of Management Thought
• Functions: Planning, Decision Making, Organising, Staffing, Directing, Controlling
• Concepts: Power, Authority, Coordination, Motivation, Leadership, Communication

Unit II: Marketing and Human Resource Management

Marketing:

• Concepts, Approaches, Functions, Environment
• Marketing Mix, Segmentation, Targeting, Positioning
• Product: Attributes, Life Cycle, Planning and Development
• Pricing Strategies, Promotional Methods
• Channels of Distribution & Retail Management
• Consumer Behaviour and Protection (Consumer Protection Act)
• Services, Rural & Agricultural Marketing
• Trends: Digital, Social & Green Marketing

HRM:

• Objectives, Importance & Planning
• Trade Unions & Collective Bargaining
• Workers’ Participation, Grievance Management
• Employee Welfare & Remuneration

Unit III: Banking, Insurance, Financial Markets & Auditing

Banking:

• Indian Banking System: RBI, PSBs, Private, Foreign, RRB, UCB, Payment & Small Finance Banks
• Banking Types: Branch, Unit, Universal
• Account Types: Savings, FD, CASA, Jan Dhan
• Digital & Green Banking, Wallets, NEFT, RTGS, IMPS, UPI, Digital Currency

Insurance:

• Life & General Insurance
• IRDAI: Purpose, Powers, Functions

Financial Markets:

• Capital & Money Markets
• Stock Exchange Functions, SEBI Role
• Venture Capital, Leasing, Credit Rating

Auditing:

• Objectives, Types, Planning, Internal Controls
• Vouching, Verification, Valuation
• Auditor’s Duties, Liabilities, Professional Ethics

Unit IV: Business Law & Company Law

The Indian Contract Act, 1872:

• Essentials of a Valid Contract
• Concepts: Offer, Acceptance, Consent, Consideration, Performance, Discharge, Remedies

Sale of Goods Act, 1930:

• Sale, Conditions & Warranties, Property Transfer, Seller Rights

Companies Act, 2013:

• Features, Classification, Corporate Veil
• Company Formation: Promoter, MOA, AOA, Incorporation
• Capital, Debentures, Directors, Meetings
• Company Secretary: Roles and Duties

Unit V: Entrepreneurial Development & International Business

Entrepreneurship:

• Meaning, Traits, Types, Functions
• Idea Generation, Business Opportunity Identification
• Design Thinking Process
• MSME & Economic Growth, SIDCO, SIPCOT, PMEGP
• Women Entrepreneurs, Incentives & Subsidies

International Business:

• Nature, Scope, Entry Modes (Licensing, JV, Subsidiaries)
• Balance of Trade & Payment
• Tariffs, Quotas, Regional Blocks (NAFTA, EU, ASEAN, SAARC, BRICS)
• Role of WTO, IMF, World Bank, ADB

Unit VI: Financial Accounting

• Accounting Principles, Concepts & Standards
• Double Entry, Journal, Ledger, Cash Book, Trial Balance
• Error Rectification, BRS, Depreciation
• Final Accounts, Average Due Date, Account Current
• Partnership & NPO Accounts, Consignment, Joint Venture

Unit VII: Corporate Accounting

• Share Issues (Bonus, ESOP, Buy Back)
• Redemption of Shares & Debentures
• Valuation of Goodwill & Shares
• Final Accounts of Companies
• Amalgamation, Absorption, Internal Reconstruction
• Corporate Financial Reporting, Consolidated Statements

Unit VIII: Cost and Management Accounting

Cost Accounting:

• Methods: Job, Process, Contract, Operating, ABC
• Cost Elements: Material, Labour, Overheads
• Cost Sheet, Joint & By-products, Standard Costing (Material & Labour)

Management Accounting:

• Functions, Financial Statement Analysis
• Ratio, Funds Flow, Cash Flow (AS 3)
• Budgetary Control, Marginal Costing, Break-even Analysis

Unit IX: Financial Management & Business Statistics

Financial Management:

• Sources of Finance (Domestic & International)
• Time Value, Risk, Return, Cost of Capital
• Capital Structure, Leverage, Working Capital
• Cash, Inventory, Receivable Management
• Capital Budgeting

Business Statistics:

• Data Collection, Sampling, Central Tendency, Dispersion
• Correlation, Regression, Chi-square, Probability

Unit X: Taxation

Income Tax:

• Concepts, Residential Status, Tax Incidence
• Income Types: Salary, House Property, Business, Capital Gains
• Deductions, Assessment, Filing, TDS, Advance Tax

Goods and Services Tax (GST):

• CGST, SGST, UTGST, IGST
• Events, Exemptions, Supply Time/Place, Input Tax Credit
• Tax Payment, Invoice, Filing, Returns, Appeals, AAR