UP PGT Commerce Syllabus
Section A : Accounts :-
Financial Accounting – Principles of double entry accounting system, Preparing final
accounts with adjustment entries, Partnership accounts, Company accounts, Issue of Shares
and Debentures, Redemption of Preference shares and debentures,
Cost Accounting – Meaning and Objectives of Cost accounting, Elements of cost, Methods of
Cost accounting – Unit Cost accounting, Contract Cost costing
Taxation – Definition of important words – Agricultural income, assessee, Previous year and
Assessment year, Residential status and tax liability
Managerial Accounting – Meaning, Importance, function and objectives, Difference
between Financial and Managerial Accounting, Business forecasting (Source of Basic Utility
Data for Management), Source and analysis, techniques of forecasting, principles of business
forecasting, Managerial Report, Ratio analysis, break-even analysis.
Section B : Business Organisation and Management :-
Business organization and scope, environmental pollution and industries, forms of business
organization, domestic and international trade,
Management – Nature & functions of management, Different schools of management,
Analysis of the contributions of the main scholars in the field of management – FW Taylor,
Henry Fayol, Elton Mayo, Management as a profession, Functions of management –
Planning, Staffing, Motivation, Coordination and control.
Section C : Higher Principles of Economics & Statistical Methods :-
Principles of Economics – Nature and scope of economics, relation between economics and
business, Indifference curve analysis, Laws of production, Production, average and marginal
cost, business cycles, National income
Statistical Methods – Analysis of frequency distribution, correlation and regression, index
numbers, business forecasting, Agricultural and industrial indices, Indian statistics,
Limitations of Indian statistics and suggestions for improvement.