TS CPGET 2023 Syllabus Education - M.Ed

CPGET-2023 Syllabus 51. M.Com. Part-A (40 Marks) 1) Financial Accounting (10 Marks): Introduction to Accounting including Accounting Concepts and Conventions – Accounting Process – Journalising – Posting to Ledger Accounts – Subsidiary Books including Cash Book – Bank Reconciliation Statement – Preparation of Trial Balance and Final Accounting – Errors and Rectification – Bills of Exchange - Consignment and Joint Ventures – Depreciation and Reserves – Single Entry and Non-trading Concerns. 2) Advanced Accounting (10 Marks): Partnership Accounts including Admission, Retirement, Death of a Partner, Dissolution of Partnership and Sale to a Company - Company Accounts including Issue of Shares and Debentures – Forfeiture, Reissue of Shares – Redemption of Debentures – Underwriting – Issue of Bonus Shares – Profit prior to Incorporation – Valuation of Goodwill and Shares. 3) Income Tax (10 Marks): Canons of Taxation – Definitions and Basic Concepts of Income Tax – Heads of Income – Residential Status – Income from Salary – Income from House Property – Profits and Gains of Business or Profession – Capital Gains and Income from other Sources. 4) Business Laws (10 Marks): Indian Contract Act including Essentials of a Valid Contract, Offer, Acceptance, Consideration, Performance of Contract and Breach of Contract – Significance of Information Technology Act - Sale of Goods Act and Consumer Protection Act – Intellectual Property Rights – Management of Companies and Meetings – Winding Up. Part-B (60 Marks) 5) Business Economics (10 Marks): Business Economics including Characteristics, Importance, Micro and Macro Economics, Law of Diminishing Marginal Utility – Law of Equi-marginal Utility – Demand Analysis – Supply Analysis Production Analysis – Cost and Revenue Analysis. 6) Business Organisation and Management (10 Marks): Concepts and Forms of Business Organisation – Joint Stock Company – Functions of Management – Planning and Organising – Authority, Coordination and Control. 7) Business Statistics (10 Marks): Origin and Development of Statistics – Statistical Investigation – Diagrammatic Presentation – Measures of Central Tendency – Measures of Dispersion, Skewness and Kurtosis – Correlation and Regression – Index Numbers – Time Series – Probability – Theoretical Distribution. 8) Basic Computer Skills (10 Marks): Understanding of Computer and Word Processing – Operating Computer using GUI Based Operating System – Understanding Word Processing – Using Spreadsheet – Basics of Presentation Software – Introduction to Internet – World Wide Web – Web Browsing. 9) General Knowledge & Current Affairs (10 Marks): General Knowledge & Current Affairs in the field of Commerce and Business. 10) General English (10 Marks): Synonyms, Antonyms and Comprehending a Passage – Report Writing – Types of Reports – Parts Contents – Format of Report – Business Report and Academic Report – Essentials of Good Report Writing. ***