FURTHER DETAILS REGARDING MAIN TOPICS OF
PROGRAMME NO. 11/2017/ONLINE (Item No.9 )
HIGHER SECONDARY SCHOOL TEACHER (JUNIOR)COMMERCE
HIGHER SECONDARY EDUCATION
(CATEGORY NO. 035/17)
MODULE I- FINANCIAL ACCOUNTING
Accounting Principles and Accounting Standards - Company Accounts - Amalgamation
Absorption - Reconstruction - Holding Company Accounts - Liquidation - Analysis and
Interpretation of Financial Statements -Ratio Analysis-Fund flow Analysis - Cash Flow Analysis -
Working Capital Management - Valuation of Shares and Goodwill -Insolvency Accounts -
Inflation Accounting - Insurance Claims - Double Account System.
MODULE II ADVANCED COST ACCOUNTING
Material - Labour - Overheads - Marginal Costing and Breakeven Analysis - Standard Costing -
Integral Costing - Budgeting and Budgetary Control - Capital Budgeting - Cost of Capital-Cost
Control and Cost Reduction - Process Costing -Contract Costing-Reconciliation of Cost and
Financial Accounts
MODULE III MANAGEMENT PRINCIPLES AND TECHNIQUES
Schools of Management Thought - Management Functions - Planning - Organising -Decision
Making - Directing - Staffing - Controlling - Reporting and Budgeting -Motivation-
Organisational Development and Behaviour- Conflict - Group Dynamics and Team Development
- Total Quality Management - Human Resources Management -Selection - Training -
Development - Reward and Compensation - Performance Appraisal.
MODULE IV TAXATION LAWS- DIRECT AND INDIRECT
Basic Concepts - Definitions - Capital and Revenue -Determination of Residential Status and
Incidence of Tax - Income Except from Tax-Heads of Income and its Computation-Clubbing of
Income-Set Off and Carry Forward- Assessment of Individual - Income Tax Authorities -
Assessment Procedure-Tax Deducted at Source - Tax Planning for Managerial Decisions- Indirect
Tax- Wealth Tax - Central Excise and Customs.
MODULE V RESEARCH METHODOLOGY AND QUANTITATIVE TECHNIQUES
Research - Meaning - Definition - Features - Research Design - Formulation of Hypothesis - Data
Source and Sampling - Applications of Statistical Tools and Techniques in Social Research -
Selection of Statistical Tools for Analysis and Testing of Significance - t-Test - Chi Square Test -
ANOVA- F Test - Correlation - Regression -Probability - Presentation of Findings - Network
Analysis - PERT/CPM - Operation Research - Linear Programming.
MODULE VI: MANAGEMENT INFORMATION SYSTEM, SECUTIRY ANALYSIS
AND PORTFOLIO MANAGEMENT
Introduction to Management Information System - Meaning - Need - System Concept -Features of
System - Types of Systems - MIS and Various Levels of Management - MIS and Various
Functions of Management-MIS and Computer Application - Data Processing Concept - Data
Hierarchy - Data Base Management System - Networking - Basic Concepts - Internet and E-
Commerce
Security Analysis and Portfolio Management - Indian Financial System-Financial Markets -
Financial Instruments - Financial Intermediaries - Financial Services.
MODULE VII: RECENT TRENDS IN COMMERCE
Module VIII RESEARCH METHODOLOGY/TEACHING APTITUDE
I. TEACHING APTITUDE
• Teaching: Nature, objectives, characteristics and basic requirements;
• Learner's characteristics;
• Factors affecting teaching;
• Methods of teaching;
• Teaching aids;
• Evaluation systems.
II. RESEARCH APTITUDE
• Research: Meaning, Characteristics and types;
• Steps of research;
• Methods of research;
• Research Ethics;
• Paper, article, workshop, seminar, conference and symposium;
• Thesis writing: its characteristics and format.
MODULE IX(a) SALIENT FEATURES OF INDIAN CONSTITUTION
Salient features of the Constitution - Preamble- Its significance and its place in the
interpretation of the Constitution.
Fundamental Rights - Directive Principles of State Policy - Relation between Fundamental
Rights and Directive Principles - Fundamental Duties.
Executive - Legislature - Judiciary - Both at Union and State Level. - Other Constitutional
Authorities.
Centre-State Relations - Legislative - Administrative and Financial.
Services under the Union and the States.
Emergency Provisions.
Amendment Provisions of the Constitution.
MODULE IX (b) SOCIAL WELFARE LEGISLATIONS AND PROGRAMMES
Social Service Legislations like Right to Information Act, Prevention of atrocities against Women
& Children, Food Security Act, Environmental Acts etc. and Social Welfare Programmes like
Employment Guarantee Programme, Organ and Blood Donation etc.
MODULE X (a) RENAISSANCE IN KERALA
TOWARDS A NEW SOCIETY
Introduction to English education - various missionary organisations and their functioning-
founding of educational institutions, factories, printing press etc.
EFFORTS TO REFORM THE SOCIETY
(A) Socio-Religious reform Movements
SNDP Yogam, Nair Service Society, Yogakshema Sabha, Sadhu Jana Paripalana Sangham, Vaala
Samudaya Parishkarani Sabha, Samathwa Samajam, Islam Dharma Paripalana Sangham,
Prathyaksha Raksha Daiva Sabha, Sahodara Prasthanam etc.
(B) Struggles and Social Revolts
Upper cloth [Link] agitation, Vaikom Sathyagraha, Guruvayoor Sathyagraha, Paliyam
Sathyagraha. Kuttamkulam Sathyagraha, Temple Entry Proclamation, Temple Entry Act
.Malyalee Memorial, Ezhava Memorial etc.
Malabar riots, Civil Disobedience Movement, Abstention movement etc.
ROLE OF PRESS IN RENAISSANCE
Malayalee, Swadeshabhimani, Vivekodayam, Mithavadi, Swaraj, Malayala Manorama,
Bhashaposhini, Mathnubhoomi, Kerala Kaumudi, Samadarsi, Kesari, AI-Ameen, Prabhatham,
Yukthivadi, etc
AWAKENING THROUGH LITERATURE
Novel, Drama, Poetry, Purogamana Sahithya Prasthanam, Nataka Prashtanam, Library
movement etc
WOMEN AND SOCIAL CHANGE
Parvathi Nenmenimangalam, Arya Pallam, A V Kuttimalu Amma, Lalitha [Link]
Cheriyan, Anna Chandi, Lalithambika Antharjanam and others
LEADERS OF RENAISSANCE
Thycaud Ayya Vaikundar, Sree Narayana Guru, Ayyan [Link] Swamikal, Brahmananda
Sivayogi, Vagbhadananda, Poikayil Yohannan(Kumara Guru) Dr Palpu, Palakkunnath Abraham
Malpan, Mampuram Thangal, Sahodaran Ayyappan, Pandit K P Karuppan, Pampadi John Joseph,
Mannathu Padmanabhan, V T Bhattathirippad, Vakkom Abdul Khadar Maulavi, Makthi Thangal,
Blessed Elias Kuriakose Chaavra, Barrister G P Pillai, TK Madhavan, Moorkoth Kumaran, C.
Krishnan, K P Kesava Menon, [Link] Gopalan, C V Kunjuraman, Kuroor Neelakantan
Namboothiripad, Velukkutty Arayan, K P Vellon, P K Chathan Master, K Kelappan, P. Krishna
Pillai, A K Gopalan, T R Krishnaswami Iyer, C Kesavan. Swami Ananda Theerthan , M C
Joseph, Kuttippuzha Krishnapillai and others
LITERARY FIGURES
Kodungallur Kunhikkuttan Thampuran, KeralaVarma Valiyakoyi Thampuran, Kandathil
Varghese Mappila. Kumaran Asan, Vallathol Narayana Menon, Ulloor S Parameswara Iyer, G
Sankara Kurup, Changampuzha Krishna Pillai, Chandu Menon, Vaikom Muhammad Basheer.
Kesav Dev, Thakazhi Sivasankara Pillai, Ponkunnam Varky, S K Pottakkad and others
MODULE X (b) GENERAL KNOWLEDGE AND CURRENT AFFAIRS
General Knowledge and Current Affairs
NOTE: - It may be noted that apart from the topics
detailed above, questions from other topics prescribed
for the educational qualification of the post may also
appear in the question paper. There is no undertaking
that all the topics above may be covered in the
question paper.