lgk;d leh{kk vf/kdkjh ys [ kk@lgk;d ys [ kkdkj@fujh{kd fof/kd eki foKku

ijh{kk dk ikB~;dze] ijh{kk ;kstuk] izu&i=] vad rFkk ijh{kk vof/k

vof/k

izkjfEHkd Lhfuax ijh{kk gsrq ikB;dze

lHkh inkas gsrq 01 vfuok;Z izui=
lkekU; v/;;u] lkekU; cqf) ijh{k.k ,oa lkekU; fgUnh oLrqfuB izdkj
le; % 02 ?kaVs

izuksa dh la[;k % 150

iw.kkZad % 150

[k.M&1 lkekU;
lkekU; v/;;u
izuksa dh la[;k % 90
iw.kkZad % 90
1- lkekU; foKku] 2- Hkkjr dk bfrgkl] 3- Hkkjrh; jkVh; vkUnksyu] 4- Hkkjrh; jkT; ra=]
vFkZ O;oLFkk ,oa laLd`fr] 5- Hkkjrh; d`fk] okf.kT; ,oa O;kikj] 6- tula[;k] i;kZoj.k ,oa uxjhdj.k
Hkkjrh; ifjizs{; eas] 7- foo Hkwxksy RkFkk Hkkjr dk Hkwxksy vkSj izkd`frd laLkk/ku] 8- v/kqukru jkVh;
rFkk vUrjkZVh; egRoiw.kZ ?kVukdze]
9- mRrjk[k.M dh fk{kk laLd`fr] d`fk] m|ksx] O;kikj ,oa jgu&lgu] HkkSxksfyd] jktuSfrd
i`B Hkwfe ,oa lkekftd izFkkvksa ds lEcU/k esa fofkV tkudkjh]
10- mRrjk[k.M dh lkaLd`frd] vkfFkZd o izkd`frd laLkk/ku rFkk ,sfrgkfld i`B HkwfeA

[k.M&2
[k.M&2 lkekU; cqf) ijh{k.k
izuksa dh la[;k % 30

iw.kkZad % 30

lkekU; cqf)erk % blds vUrxZr izu lkekU; cqf)erk ls lacaf/kr tSls kkfCnd vkSj xSj&kkfCnd
nksuksa izdkj ds izu gksaxs vkSj blesa lkn`;ksa] lekurkvksa rFkk varjksa] LFkkfud dYiuk] leL;k]
lek/kku] foysk.k] fu.kZ; ysuk] n`; Le`fr] foHksn] voyksdu] laca/k vo/kkj.kk] vadxf.krh; rdZ]
kkfCnd ,oa fp=kRed oxhZdj.k] vadxf.krh; la[;k J`a[kyk vkfn lfEefyr gksaxsA blesa vH;FkhZ dh
;ksX;rk dk lkekU; fopkj vkSj ladsr vkSj muds laca/k] vadxf.krh; x.kuk rFkk vU; foysk.kkRed
dk;Z vkfn ds izu Hkh kkfey gksaxsA

[k.M&3
[k.M&3 lkekU; fgUnh lkekU; kCn Kku ,oa O;kdj.k
izuksa dh la[;k % 30
iw.kkZad % 30
i foykse ikp kCn] ii okD; ,oa orZuh kqf} ikp okD;] iii vusd kCnksa ds ,d kCn ikp
kCn] iv rRle ,oa rnHko kCn ikp kCn] v foks; ,oa foksk.k ikp kCn] vi i;kZ;okph
kCn ikp kCn

eq[; ijh{kk gsrq ikB;dze

uksV 01&
01& eq[; ijh{kk ds izFke ,oa f}rh; izu&i= lHkh vH;fFkZ;ksa ds fy, vfuok;Z gksxsaA
uksV 02&
02& eq[; ijh{kk dk r`rh; izu&i= dsoy lgk;d leh{kk vf/kdkjh ys[kk@lgk;d
kk@lgk;d
ys[kkdkj in ls lEcfU/kr vH;fFkZ;ksa dks gh nsuk gksxkA
uksV 03&
03& vH;fFkZ;ksa dks f}rh; izu&i= lkekU; fgUnh rFkk fucU/k
fucU/k esa U;wure 35 izfrkr vad
izkIr djuk vfuok;Z gksxkA

izFke izUk&i=
lkekU; v/;;u ijEijkxr
ijEijkxr izdkj
le; % 03 ?kaVs
iw.kkZad % 100
fVIIk.kh%&bl izu&i= esa 10 izu gksaxsA izR;sd izu 10 vad dk gksxkA lHkh izu vfuok;Z gSaA de
kCn
n lhek 250 gksxh ,oa 05 izu y?kq
ls de 03 izuksa dh izd`fr foLr`r izdkj dh gksxh] ftldh kC
fVIi.kh izd`fr dh gksxh] ftldh kCn lhek 50 rFkk ksk 02 izu O;k[;kRed fVIIk.kh ls lEcfU/kr
gksxh] ftldh kCn lhek 125 gksxhA
1- lkekU; foKku] 2- Hkkjr dk bfrgkl] 3- Hkkjrh; jkVh; vkUnksyu] 4- Hkkjrh; jkT; ra=]
vFkZ O;oLFkk ,oa laLd`fr] 5- Hkkjrh; d`fk] okf.kT; ,oa O;kikj] 6- tula[;k] i;kZoj.k ,oa uxjhdj.k
Hkkjrh; ifjizs{; eas] 7- foo Hkwxksy RkFkk Hkkjr dk Hkwxksy vkSj izkd`frd laLkk/ku] 8- v/kqukru jkVh;
rFkk vUrjkZVh; egRoiw.kZ ?kVukdze]
9- mRrjk[k.M dh fk{kk laLd`fr] d`fk] m|ksx] O;kikj ,oa jgu&lgu] HkkSxksfyd] jktuSfrd
i`B Hkwfe ,oa lkekftd izFkkvksa ds lEcU/k esa fofkV tkudkjh]
10- mRrjk[k.M dh lkaLd`frd] vkfFkZd o izkd`frd laLkk/ku rFkk ,sfrgkfld i`B Hkwfe] 11i;kZoj.k ,oa dEI;wVj] 12- Hkkjrh; lafo/kku dk vk/kkjHkwr Kku] 13- lkaf[;dh foysk.k] vkys[k
,oa js[kk&fp=A
2

f}rh; izUk&i=
lkekU; fgUnh rFkk fucU/k ijEijkxr izdkj
le; % 03 ?kaVs

iw.kkZad % 100
[k.M&1 lkekU; fgUnh

izu% 07
iw.kkZad% 50
1- fn;s gq;s x|kak dk khkZd] lkjkak ,oa rhu js[kkafdr vakksa dh O;k[;k
10 vad
2- fdlh fn;s x;s i= dk lkj.kh; :i Tabular form esa lkj ys[ku
5 vad
3- i=kpkj
10 vad
1 kkldh;@v)ZkkLkdh; i=
2 dk;kZy; vknsk@Kki@ifji=@foKfIr@fVIi.k@izfrosnu ,oa vuqLekjd
4- ikfjHkkfkd kCnkoyh
10 vad
1 vaxzsth ls fgUnh ikWp kCn
2 fgUnh ls vaxzsth ikWp kCn
5- okD; ,oa orZuh kqf) ikWp
05 vad
6- vusd kCnkas ds ,d kCn ikWp kCn
05 vad
7- i;kZ;okph kCn ikWp kCnksa ds nks&nks i;kZ;okph
05 vad
[k.M&2 fucU/k
iw.kkZad % 50
bl izu&i= ds vUrxZr fuEufyf[kr khkZdksa esa ls fdlh 05 khkZd ls lEcfU/kr fucU/k fn;s
tk;saxsA vH;fFkZ;ksa dks buesa ls fdlh ,d khkZd ij vaxzsth vFkok fgUnh Hkkkk esa yxHkx 600 kCnksa
dk ,d lkjxfHkZr fucU/k fy[kuk gksxkA
1- lkfgR; vkSj laLd`fr
2- lkekftd {ks=
3- jktuhfrd {ks=
4- foKku] i;kZoj.k ,oa izkS|ksfxdh
5- vkfFkZd {ks=
6- d`fk ]O;kikj ,oa i;ZVu
7- jkVh; ,oa vUrjkZVh; ?kVukdze
8- izkd`frd vkink;sa& HkwL[kyu] pdzokr] HkwdEi] ck<] lw[kk bR;kfnA
9- jkVh; fodkl ;kstuk;sa
3

r`rh; izUk&i=
okf.kT; ,oa dEI;wVj dk vk/kkjHkwr Kku ijEijkxr izdkj

le; % 03 ?kaVs
iw.kkZad % 100
fVIIk.kh%& bl izu&i= esa dqy 12 izu gksaxsA izR;sd [k.M (PART) esa 04 izu gksaxs] ftles
ftlesa ls
vH;FkhZ dks 02 izuksa dk vfuok;Zr% p;u djrs gq;s dqy 06 izzuksa dk mRrj nsuk gksxkA

COMMERCE
PART-I ACCOUNTING
( 35 Marks)
Accounting: Nature, Scope and Objectives, uses of Accounting: as an Information System, as an
aid to Management and other users of accounting information.
Principles of Accounting; Accounting concepts, conventions and Equations. Capital and
Revenue Receipts and expenditures. Depreciation Accounting. International and Indian
Accounting Standards.
Preparation of Final Accounts of Sole Proprietorships.
Partnership Accounting: Problems relating to Admission, Retirement and Death of a Partner.
Dissolution of a firm including piecemeal distribution among partners.
Company Accounting: Issue of shares and Debentures; Redemption and conversion of
Debentures; Treatment of Profits prior to Incorporation; Capitalisation of Profits and Issue of
Bonus Shares, Statutory provisions regarding preparation of Final Accounts of Companies.
Accounting of Non-Trading Organisation- Receipt & Payment Account, Income and
Expenditure Account. Preparation of accounts from incomplete records. Valuation of Goodwill and
shares.
Auditing:
Auditing: Nature, Basic principles and objectives.
Techniques of Auditing: Examination of documents and vouchers, Physical verification, Direct
confirmation, Test checking and sampling.
Planning an Audit: Audit Programme, working papers and Audit Process-Internal Control,
Internal Check and Internal Audit and their effects on Audit Programme.
Audit of different business organizations: Audit of sole proprietory and Partnership Firms and
Joint Stock Companies.

PART-II
( 35 Marks )
BUSINESS ORGANISATION, MANAGEMENT AND SECRETARIAL PRACTICES
Different forms of Business Organisations: Their main features. Sole Proprietorship and Joint Hindu
Family Business.
Partnerships Characteristics, Registration, Partnership Deed; Rights, duties and liabilities of partners;
Admission, Retirement and Death of a Partner; Dissolution of a Partnership Firm.
Joint Stock Company: Characteristics and Types: Formation and Incorporation of Companies; Types of
Securities and methods of their issue. Doctrines of Indoor Management, Constructive notice and Ultra
vires.
Cooperative, Public Enterprises- their forms of organistion.
Business combination: Types and importance. Monopolies and Restrictive Trade Practices.
Modernisation and Restrictive Trade Practices. Modernisation and Rationalisation of Business and
industrial organisation.
Social Restrictive of Business in a liberalised economy.
Foreign Trade: The theory of comparative cost, Import and Export Trade, Procedure and Financing of
Import and Export Trade. Export-Promotion: Techniques and Incentives, EXIM Bank.
Insurance: Principles and practices of Life, Fire, Marine and General Insurance. Insurance business in
global scenario, Privitisation of insurance business in India.
Management:
Management: Concept, scope and functions.
Planning- Objectives and strategies.
Organising Ogranisational structure, Formal and Informal Organisation Levels of Authority Line and
Staff organizations, Centralisation, Decentralisation and Delegation of Authority.
Staffing- Selection, Placement and Training, Wage and Salary Administration, Job specification and job
Evaluation.
Directing: Principles and stragtegies.
Leadership, Communication and Motivation.
Coordination: Concept and Methods.
Control: Principles and Practices, Setting Performance standards &evaluation, corrective actions. Span of
Control.
Management by objectives, Management by exception, Management of change and crisis
management.
Office Management:
Principles and scope, system and routines, handling and maintenance of Office Records Modern
aids to Office Management- Office equipments and machines, Automation and computersation.
Rationalisation of office services.
Marketing Management- Concept, segmentation, Promotion decisions.

Company Secretary:
Qualifications, appointment, role and functions; Rights, Duties and Liabilities of a company
secretary; Drafting of Agenda and Minutes;

PART-III
Basic Knowledge of Computers Science
(Marks-30)
1. Introduction to Information Technology
Definition of computer, Computer Generations and Classification, Binary Arithmetic, Computer
languages, Operating Systems, Computer & communications, Data and Information, Data
acquisition, Data storage, Central processing unit, Basics of Computer Networks, Input/Output
devices, Data processing, Business information systems, Social impacts of information technology.
2. Internet & web Technologies.
Introduction , Internet technology and protocols, World Wide Web, Browsers, Electronic mail, File
transfer protocol, Telnet and internet relay chat, Basics of HTML, Internet Security, Information
privacy and copy right issues.
3. Programming and problem solving through C :
Data types and operators, Data input & output, Control statements, Functions, Program structures,
Arrays, Pointers, Structures and union, Data files.
4. Relational Database Management Systems
Database systems needs and applications, view of data, Data storage and querying, Database
languages, Design structure of relational database, Relational algebra operations, Modification of
databases, Simple queries in SQL, Database design.