Commerce JL Revision Charts
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I. Financial Management: Meaning, Nature, Objectives and Scope of Financial Management – Capital Budgeting, Process, Techniques – Sources of Finance, Cost of Capital – Cost of various sources of finance – Leverages: Operating and Financial leverages - Capital Structure Theories – Dividend decisions – Working Capital Management – Cash, Receivables and Inventory Management.
II. Financial and Management Accounting: Accounting concepts and conventions – GAAP – Indian Accounting Standards - Accounting process- Final Accounts (Sole Trade, Partnership and Company) – Depreciation Accounting – Accounts from Incomplete Records – Accounts of Non-Trading Organisations - Analysis of Financial Statements – Techniques: Comparative and Common Size statements, Trend analysis, Ratio analysis, Funds Flow and Cash Flow analysis – Marginal Costing and Decision Making.
III. Cost Accounting and Control: Cost concepts and Classification – Installation of costing system – Elements of Cost: Material, Labour and Overheads – Methods of Costing – Techniques of costing: CVP, Standard Costing and Budgetary control – Uniform costing, Inter-firm comparisons and Activity Based costing – Cost Control, Cost Reduction and Cost Audit.
IV. Managerial Economics: Meaning, Nature and Scope of Managerial Economics – Demand Analysis, Production and Cost Analysis- Market Structure: Perfect and Imperfect Markets.
V. Organisation Theory and Behaviour: Organisation concept and theories – Individual vs. Group Behaviour –Motivation and Morale – Communication: Types and Barriers – Leadership: Styles and Theories.
VI. Marketing Management: Meaning, Concepts, Nature and Scope – Marketing Environment – Consumer Behaviour and Market Segmentation – Product, Price, Promotion and Channel management.
VII. Quantitative Techniques: Measures of Central Tendency – Measurers of Variation – Measurers of Skewness - Correlation and Regression Analysis – Time Series Analysis – Index Numbers - Sampling and Sampling methods.
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