VINOBA BHAVE UNIVERSITY,

HAZARIBAG
Ph.D Eligibility Examination
Syllabus

Subject : COMMERCE

Full Marks : 100

Duration : 3 Hrs.

Question Pattern : 30 question (Objective) each carrying 2 marks.

8 question subjective each carrying 5 marks.

Unit I

Business Environment.

Meaning and Elements of Business Environment.

Economic environment, Economic Policies, Economic Planning.

Legal environment of Business in India, Competition policy, Consumer protection,

Environment protection.

Policy Environment: Liberalization, Privatisation and globalization, Second generation

reforms, Industrial growth and structural changes.

Unit – II

Accounting for Managerial Decision.

Definition of Management accounting Nature, Scope and objectives.

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.

Unit – III

Managerial Economics.

Nature and uses of Business Economics, Concept of Profit and Wealth maximization, Demnad
Analysis and Elasticity of Demand, Indifference Curve Analysis , Law

Utility Analysis and Laws of Returns and Law of variable proportions cost, Revenue, Price
determination in different market situation : Perfect competition, Monopolistic competition,
Monopoly, Price discrimination and oligopoly, Pricing strategies.

Unit - IV

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 entry, Data Processing and computer applications.

Computer application of functional Areas – Accounting , Inventory control, Marketing.

Unit-V

Principle of Management

Planning-objectives, Strategies, Planning process, Decision making organizing, Organisational

structure, Formal and Informal organizations, organizational culture staffing

Leading: Motivation, Leadership, Committees, Communication controlling

Corporate Governance and Business Ethics.

Unit – VI

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.

Unit – VII

Financial Management

Capital structure, Financial and operating leverage, Cost of capital, Capital budgeting, Working
capital management, Dividend Policy.

Unit – VIII

Human Resources Management & Organizational Behaviors.

Concepts, Role and Functions of Human Resource management, Human Resource Planning,
Recruitment and selection, Training and development.

Organisation – Types & approaches of organization theory.

Behavior in organization :- Nature, feature, Role of behavior science, perception learning &
personality.

Managerial Ettentiveness & organizational climate and development.

Unit – IX

Research Methodology

Research meaning and characteristics of research stages in social science research, writing
research report.

Research problems – Meaning and nature of research problems – sources or origin of research
problems.
 Hypothesis – meaning and nature of hypothesis difference between research problems and
research hyphothesis, criteria of a good research hyphothesis.

Tools and technique of data collection- observation method, question nare and interviews.

Unit - X

Corporate legal Framework

1. The Companies Act, 1956 (Relevant Provision) : Definition, types of companies;

Memorandum of association; Articles of association; prospectus; shares capital and
membership; meeting and resolution; company management; Managerial remuneration;
winding up and dissolution of companies.
2. Legal Enviornment for security Markets : SEBI Act, 1992 organization and objective of
SEBI; Power under Securities Contract Regulation Act 1956 transferred to SEBI; role of
SEBI in controlling the securities markets.
3. Restrictive and Unfair Trade Practices, Consumer Protection Act: MRTP Act 1969
monopolistic trade practices; Restrictive trade practices, The Consumer Protection Act,
1986-salient features; Definition of consumer, rights of consumer; Grievance redressal
machinery.

Unit – XI

1. Introduction of Tax Management : Concept of tax planning; Tax avoidance and tax
evasions; corporate taxation and divided tax assessment of tax.
2. Special Tax provisions : Tax provisions relating to free zones, backward areas, Tax
incentives for exporters.
3. Tax payment : Tax deductions and collection at source; Advance payment of tax.
Online tax payment & submission of returns.

Unit – XII

Strategic Management

1. Concept of Strategy : Defining strategy, levels at which strategy operates; Approaches to

strategic decision making; mission and purpose, objectives and goals; Functional level
strategies.
2. Environment Analysis and Diagnosis : Concept of environment and its components;
Environment scanning and appraisal; organizational appraisal, SWOT analysis.
3. Strategy Evaluation – Overiew of strategic evaluation, strategic control: Techniques of
strategic evaluation and control.
4. Process of strategic choice – SWOT analysis factors affecting strategic choice.