UGC NET Syllabus Commerce 2018

(Last Updated On: March 21, 2018)

UGC NET Syllabus Commerce 2018

There will be two question papers. Paper-II and Paper-III (Part—A & B). Paper-TI will cover 50 Objective Type Questions (Multiple choice, Matching 1ype. True/False. Assertion-Reasoning type) carrying 100 marks. Paper-Ill will have two Parts-A and B; Paper-Ill (A) will have 10 short essay type questions (300 words) carrying 16 marks each. In it there will be one question with internal choice from each unit (i.e., 10 questions from 10 units; Total marks will be 160). Paper-Ill (B) will be compulsory and there will be one question from each of the Electives. The candidate will attempt only one question (one elective only in 800 words) carrying 40 marks. Total marks of Paper-Ill will be 200.

UGC NET Syllabus Commerce 2018

UGC NET Syllabus Commerce 2018


Code No. : 08
Subject : COMMERCE






Business Environment
Meaning and Elements of Business Environment
Economic environment. Economic Policies, Economic Planning
environment of Business In India. Competition policy. Consumer protection, Environment protection
Policy Environment :
Liberalization Privatization and globalization. Second generation reforms, Industrial policy and implementation. Industrial growth and structural changes


Financial & Management Accounting
Basic Accounting concepts. Capital and
Revenue, Financial statements
Partnership Accounts Admission, Retirement, Death. Dissolution and Cash Distribution
Advanced Company Accounts : Issue, forfeiture. Purchase of Business.
Liquidation. Valuation of shares, Amalgamation. Absorption and
Reconstruction, Holding Company Accounts
Cost and Management Accounting: Ratio Analysis. Funds Flow Analysis. Cash
Flow Analysis, Marginal costing and Break-even analysis, Standard costing,

Budgetary control, Costing for decision-making
Responsibility accounting


Business Economics
Nature and uses of Business Economics, Concept of Profit and Wealth maximization. Demand Analysis and Elasticity of Demand, Indifference Curve Analysis,
Utility Analysis and Laws of Returns and Law of variable proportions Cost. Revenue, Price determination In different market situations : Perfect competition. Monopolistic competition. Monopoly. Price discrimination and Oligopoly, Pricing strategies


Business Statistics & Data Processing
Data types. Data collection and analysis, sampling, need, errors and methods of sampling, Normal distribution, Hypothesis testing. Analysis and Interpretation of Data
Correlation and Regression, small sample tests—t-test, F-test and chi-square test
Data processing—Elements. Data entiy. Data processing and Computer applications
Computer Application to Functional Areas—Accounting. Inventory control. Marketing


Business Management
Principles of Management
Planning—Objectives. Strategies, Planning process, Decision-making
Organizing, Organizational structure. Formal and Informal organizations.
Organizational culture
Leading: Motivation. Leadership. Committees, Communication

Corporate Governance and Business Ethics


Marketing Management
The evolution of marketing. Concepts of marketing, Marketing mix, Marketing environment
Consumer behavior, Market segmentation
Product decisions
Pricing decisions
Distribution decisions
Promotion decisions
Marketing planning. Organizing and Control


Financial Management
Capital Structure, Financial and Operating leverage
Cost of capital, Capital budgeting
Working capital management
Dividend Policy


Human Resources Management
Concepts. Role and Functions of Human Resource management
Human Resource Planning. Recruitment and Selection
Training and Development, Succession Planning
Compensation : Wage and Salary Administration, Incentive and Fringe benefits.
Morale and Productivity
Performance Appraisal
Industrial Relations in India, Health, Safety, Welfare and Social security,
Workers’ Participation in Management


Banking and Financial Institution
Importance of Banking to Business, Types of Banks and Their Functions. Reserve Bank of India, NABARD and Rural Banking
Banking Sector Reforms in India, NPA. Capital adequacy norms
Development Banking: IDBI, IFCI, SFCs. UTI, SIDBI


International Business
Theoretical foundations of international business, Balance of Payments
International liquidity. International Economic Instjtutions—IMF, World Bank
World Trade Organisation—its functions and policies
Structure of India’s foreign trade : Composition and direction, EXIM Bank.
EXIM Policy of India, Regulation and promotion of Foreign Trade

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UGC NET Syllabus Commerce 2018

Elective—I : Accounting and Finance

Accounting standards in India, Inflation Accounting. Human Resource Accounting. Responsibility Accounting, Social Accounting
Money and Capital market, Working of stock exchanges In India, NSE. OTCEI, NASDAQ. Derivatives arid Options
Regulatory Authorities : SEBI, Rating Agencies: New Instruments GDRs, ADRs
Venture Capital Funds, Mergers and Acquisitions. Mutual Funds, Lease Financing, Factoring, Measurement of risk and returns securities and portfolios
Computer Application In Accounting and Finance

Elective—II : Marketing

Marketing Tasks, Concepts
and Tools, Marketing Environment
Consumer Behavior and Market Segmentation
Product decisions
Distribution decisions
Promotion decisions
Marketing Researches
On-line marketing
Direct Marketing; Social,ethical and legal aspects of marketing in India

Elective—III : Human Resource Management

Concept; Role and Functions of Human Resource Management
Human Resource Planning, Job analysis, Job description and specifications. Use of Job analysis information, Recruitment and Selection
Training and Development, Succession Planning
Compensation : Wage and Salary administration, Incentives and Fringe benefits, Morale and Productivity
Appraisal Performance
Industrial Relations in India, Health, Safety, Welfare and Social Security. Workers participation in Management

Elective—IV: International Business

Foreign Direct Investment and Multinational Corporations—MNCs Culture, MNCs and LDCs, Joint Ventures
Regional Economic Integration: SAARC, ASEAN. EC, NAFA
India and WTO. Intellectual Property Rights
Foreign Exchange—Exchange rate. Mechanism, Risk management, Transfer of International payments. Conver Ubflity of Rupee. Current and Capital Accounts; Issues and Perceptions. Derivatives and Futures
Foreign investment Institutions; Instruments : GDRS, ADRs, Fils—their role In Indian Capital Market

Elective—V: Income-tax Law and Tax Planning

Basic concepts. Residential status and tax Incidence, exempted incomes, computation of taxable income under various heads
Computation of taxable income of individuals and firms
Deduction of tax, filing of returns, different types of assessment; Defaults and penalties
Tax planning: Concept, significance and problems of tax planning, Tax evasion and tax avoidance, methods of tax planning
Tax considerations in specific business decisions, viz., make or buy: own or lease, retain or replace; export or domestic sales; shut-down or closure; expand or contract; invest or dis-invest
Computer Application In Income tax and Tax planning.

Best Books for UGC NET Commerce 2018


UGC NET Syllabus Commerce 2018 PDF Download

UGC NET Syllabus Commerce 2018

UGC NET Syllabus Commerce 2018