K-SET

PAPER 2
INTRODUCTION

D R . S U N I L K U M A R M N, M C O M , M B A , M A ( E C O ) , N E T, P H . D

A S S I STA N T PRO F E SS O R
G OV E R N M E N T F I R ST G R A D E CO L L EG E , A R SI K E R E
 SYLLABUS
Unit 1: Business Environment and International Business
Unit 2: Accounting and Auditing
Unit 3: Business Economics
Unit 4: Business Finance
Unit 5: Business Statistics and Research Methods
Unit 6: Business Management and Human Resource Management
Unit 7: Banking and Financial Institutions
Unit 8: Marketing Management
Unit 9: Legal Aspects of Business
Unit 10: Income-tax and Corporate Tax Planning
Unit 1: Business Environment and International
Business

Concepts and elements of business environment.

International business.
International trade
Regional Economic Integration
International Economic Institutions
Unit 2: Accounting and Auditing
 Accounting principles
Partnership Accounts
Partnership Accounts
Corporate Accounting
Cost and Management Accounting
Financial Statements Analysis
Human Resources Accounting
Indian Accounting Standards and IFRS
Auditing
 Unit 3: Business Economics
Demand analysis
Consumer behaviour
Law of Variable Proportions
Theory of cost
Price determination under different market forms
Pricing strategies
Unit 4: Business Finance
Lease financing
Cost of capital and time value of money.
Capital structure.
Capital budgeting decisions
Working capital management
Dividend decision
Risk and returns analysis
International monetary system
Foreign exchange market
International financial markets and instruments
 Unit 5: Business Statistics and
Research Methods
Measures of central tendency
Measures of dispersion
Measures of skewness
Correlation and regression of two variables
Probability
Probability distributions
Research
Data
Sampling and estimation
Sampling distribution
Hypothesis testing
Report writing
Unit 6: Business Management and
Human Resource Management
Organization structure
Responsibility and authority
Motivation and leadership
Corporate governance and business ethics
Human resource management
Compensation management
Performance appraisal
Personality
Organizational Culture
Unit 7: Banking and Financial
Institutions
Indian financial system
Types of banks
Reserve Bank of India
Banking sector reforms in India
Financial Institutions
Financial Regulators in India
Digitisation of banking
Insurance
Unit 8: Marketing Management
Marketing: Concept and approaches
Product decisions
Pricing decisions
Promotion decisions
Distribution decisions
Consumer Behaviour
Service marketing
Trends in marketing
Logistics management
Unit 9: Legal Aspects of Business
Indian Contract Act, 1872
Sale of Goods Act, 1930
Negotiable Instrument Act, 1881
The Companies Act, 2013
The Competition Act, 2002
The information Technology Act, 2000
The RTI Act, 2005
Intellectual Property Rights (IPRs)
Goods and Services Tax (GST)
Unit 10: Income-tax and Corporate
Tax Planning
Income-tax
International Taxation
Corporate Tax Planning
Deduction and collection of tax at source