Syllabus

The complete module-and-topic map of the book, aligned to the official UGC NET Commerce (Subject Code 08) syllabus. Click any module to open its overview, or jump straight to a numbered topic.

Ten-Module Syllabus · 92 Topics
IBusiness Environment and International Business8 topics
Business Environment and International Trade
1Concepts and elements of business environment — Economic, Political, Legal, Socio-cultural, CSR 2Scope and importance of international business; Globalisation; Modes of entry 3Theories of international trade; Tariff/Non-tariff barriers; India's foreign trade policy 4FDI and FPI — Types, costs/benefits, trends, India's FDI policy
Balance of Payments and Global Institutions
5Balance of payments (BOP) — Importance and components 6Regional Economic Integration — EU, ASEAN, SAARC, NAFTA 7International Economic Institutions — IMF, World Bank, UNCTAD 8World Trade Organisation — Functions, AoA, GATS, TRIPS, TRIMS
IIAccounting and Auditing10 topics
Accounting Foundations
9Basic accounting principles, concepts and postulates 10Partnership Accounts — Admission, Retirement, Dissolution, Insolvency 11Corporate Accounting — Shares, Liquidation, Amalgamation, Reconstruction 12Holding company accounts
Cost, Management and Specialised Accounting
13Cost and Management Accounting — Marginal, Standard, ABC, Target, Kaizen, JIT 14Financial Statements Analysis — Ratio, Funds-flow, Cash-flow 15Human Resources, Inflation and Environmental Accounting
Standards and Auditing
16Indian Accounting Standards and IFRS 17Auditing — Vouching, Verification, Audit Report, Cost Audit 18Recent Trends — Management, Energy, Environment, Systems and Safety Audit
IIIBusiness Economics8 topics
Demand and Consumer Behaviour
19Meaning and scope of business economics 20Objectives of business firms 21Demand analysis — Law of demand, Elasticity, AR-MR relationship 22Consumer behaviour — Utility and Indifference curve analysis
Cost, Market Structure and Pricing
23Law of Variable Proportions and Returns to Scale 24Theory of cost — Short-run and long-run cost curves 25Price determination — Perfect competition, Monopolistic, Oligopoly, Monopoly, Discrimination 26Pricing strategies — Skimming, Penetration, Peak load
IVBusiness Finance10 topics
Foundations of Business Finance
27Scope and sources of finance; Lease financing 28Cost of capital and time value of money 29Capital structure — Theories and approaches
Investment, Working Capital and Risk
30Capital budgeting decisions — Techniques and analysis 31Working capital management; Dividend decision — Theories and policies 32Risk and return analysis; Asset securitisation
International Financial Management
33International monetary system 34Foreign exchange market; Exchange rate risk and hedging techniques 35International financial markets and instruments — Euro currency, GDRs, ADRs 36International arbitrage; Multinational capital budgeting
VBusiness Statistics and Research Methods11 topics
Descriptive Statistics
37Measures of central tendency 38Measures of dispersion 39Measures of skewness 40Correlation and regression of two variables
Probability and Distributions
41Probability — Approaches and Bayes' theorem 42Probability distributions — Binomial, Poisson, Normal
Research Methods
43Research — Concept, types and designs 44Data — Collection and classification 45Sampling and estimation — CLT, standard error 46Hypothesis testing — Z, t, ANOVA, Chi-square, U, H, Rank correlation 47Report writing
VIBusiness Management and Human Resource Management11 topics
Management Foundations
48Principles and functions of management 49Organisation structure — Formal and informal, span of control 50Responsibility and authority; Delegation and decentralisation 51Motivation and leadership — Concept and theories 52Corporate governance and business ethics
HRM Functions
53HRM — Concept, role, planning, recruitment, training and succession 54Compensation management — Job evaluation, incentives, fringe benefits 55Performance appraisal — 360-degree 56Collective bargaining and workers' participation in management
Organisational Behaviour
57Personality, perception, attitudes, group dynamics, conflict, stress 58Organisational Culture; OD and Change
VIIBanking and Financial Institutions10 topics
Banks and the Reserve Bank of India
59Overview of Indian financial system 60Types of banks — Commercial, RRBs, Foreign, Cooperative 61Reserve Bank of India — Functions, role and monetary policy 62Banking sector reforms — Basel norms, Risk management, NPA
Markets, Institutions and Regulators
63Financial markets — Money, capital, G-sec market 64Financial Institutions — DFIs, NBFCs, Mutual Funds, Pension Funds 65Financial Regulators in India 66Financial sector reforms including financial inclusion
Digitisation and Insurance
67Digitisation of banking — Internet, mobile, digital payments 68Insurance — Life, non-life, re-insurance, IRDAI
VIIIMarketing Management9 topics
Marketing Mix
69Marketing — Concept, channels, mix, planning, STP 70Product decisions — Line, mix, PLC, NPD 71Pricing decisions — Factors and strategies 72Promotion decisions — Advertising, personal selling, publicity, sales promotion 73Distribution decisions — Channels and channel management
Consumer and Service Marketing
74Consumer Behaviour — Buying process and influencing factors 75Service marketing
Trends and Logistics
76Trends — Social, online, green, direct, rural, CRM 77Logistics management
IXLegal Aspects of Business11 topics
Contract and Commercial Law
78Indian Contract Act 1872 — Essentials, capacity, consent, discharge, breach, quasi contracts 79Special contracts — Indemnity, guarantee, bailment, pledge, agency 80Sale of Goods Act 1930 — Caveat emptor, rights of unpaid seller and buyer 81Negotiable Instruments Act 1881 — Types, negotiation, dishonour, discharge
Company and Competition Law
82Companies Act 2013 — Nature, formation, management, meetings, winding up 83Limited Liability Partnership — Structure and formation 84Competition Act 2002 — Objectives and main provisions
IT, RTI, IPR and GST
85Information Technology Act 2000 — Cybercrimes and penalties 86RTI Act 2005 — Objectives and main provisions 87Intellectual Property Rights — Patents, trademarks, copyrights 88Goods and Services Tax — Provisions, benefits and dual GST
XIncome Tax and Corporate Tax Planning4 topics
Income Tax
89Income-tax — Basic concepts, residence, exemptions, computation, deductions, clubbing 90International Taxation — Double taxation avoidance, transfer pricing
Corporate Tax Planning and Compliance
91Corporate Tax Planning — Concepts, techniques, business situations 92TDS, Advance tax payment and e-filing of returns
Last-mile Revision
Master Quick RecallAll 92 topics

Every topic's Quick Recall callout in one syllabus-ordered document — the single sheet to revise from in the final 48 hours before the exam.