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HSSC CET Commerce Group 6 Vacancy and Syllabus Details

HSSC has issued a notification for the recruitment of various types of posts under Group 6 for the appointment of employees in multiple government departments and institutions. The HSSC CET Commerce Group 6 vacancy and syllabus details are provided below.

Details of Qualifications

Recruitment OrganizationHaryana Staff Selection Commission (HSSC)
Vacancy & GroupCommerce (Group-6)
Education Qualification● CET Qualify
● Graduation in Commerce (B.com & M.com)
Age Limit18-42 Years

Details of Posts & Departments

Cat. No.Post NameName of DepartmentPay Scale
59.Divisional AccountantDHBVNLevel 6
60.Accounts AssistantHARTRONLevel 6
61.AccountantHaryana Tourism Corporation LimitedLevel 6
62.AccountantHaryana Women Development Corporation, PanchkulaLevel 6
63.Senior AuditorRegistrar Cooperative SocietiesLevel 6
64.Divisional/ Revenue AccountantUHBVNLLevel 6
65.Upper Divisional ClerkDHBVNLevel-5A
67.AccountantHAFEDLevel 4
68.Executive Assistant (Accounts)Haryana Dairy Development Cooperative FederationLevel 6
69.Accounts ClerkHaryana Labour Welfare BoardLevel 2
70.Accounts ClerkHaryana Seeds Development Corporation LimitedLevel 4
71.Accountant (SAS)HSVPLevel 7
72.Account AssistantHSVPLevel 6
73.Accounts AssistantHARSACLevel 6
74.Accounts ClerkHARTRONLevel 2
75.AccountantHaryana State Legal Services AuthorityLevel 6
76.AccountantHaryana State Warehousing CorporationLevel 6
77.AccountantHaryana State Pollution Control BoardLevel 6
78.Account AssistantHaryana State Warehousing CorporationLevel 6
79.Accounts ClerkHaryana State Warehousing CorporationLevel 2
80.Junior AccountantHaryana Tourism Corporation LimitedLevel 4
81.Account ClerkHaryana Women Development Corporation, PanchkulaLevel 2
82.AccountantHousing Board HaryanaLevel 6
83.Upper Divisional Clerk (Head Office Cadre)HPVNLLevel-5A
84.Upper Divisional Clerk (Field Cadre)HPVNLLevel-5A
85.Accounts ClerkIrrigation & Water ResourcesLevel 6
86.Senior AuditorLocal AuditLevel 7
88.Junior AuditorRegistrar Cooperative SocietiesLevel 5
89.AuditorRegistrar Cooperative SocietiesLevel 6
90.Accounts ClerkRural Development, DepartmentLevel 2
91.AccountantState Seed Certification AgencyLevel 6
92.Upper Divisional ClerkUHBVNLLevel-5A
93.Lower Divisional ClerkUHBVNLLevel 4
94.AccountantUrban Local BodiesLevel 6
95.Junior Store KeeperHaryana Dairy Development Cooperative FederationLevel 2
97.Accounts AssistantHousing Board HaryanaLevel 6
98.Section OfficerHaryana Power Generation Corporation LtdLevel 7
99.Divisional AccountantHaryana Power Generation Corporation Ltd.Level 6
100.Accounts ClerkHaryana Power Generation Corporation LtdLevel 6

CET Commerce Group 6 Detailed Qualification

Under the HSSC Commerce exam, eligibility has been given according to the various posts included in different departments. To see category-wise eligibility, click on the link given below

Category-wise qualification details: Click Here

HSSC CET Commerce Group 6 Previous Year Cut Off

For recruitment to 1400+ posts under HSSC CET Commerce Group 6, 4 times the number of candidates were called for the written exam, the list of which is given below.

CET Commerce Group 6 Exam Pattern

Candidates need to be familiar with the HSSC commerce exam pattern. Detailed information about the marking scheme, sectional weightage, and exam duration is given below. This will help the candidate to understand the exam pattern.

Subject NameNo. of QuestionsTotal Marks
General awareness, Reasoning, Mathematics, Science, History with an emphasis on Haryana, Current Affairs, Literature, Geography, Civics, Environment, Culture, etc.2020
Basic Computer Knowledge1010
Post-specific subject7070
Total:100100
  • Exam Conducted: OFFLINE
  • All Question: Objective Type
  • All questions are compulsory. For every unattempted question, 1 mark will be deducted.
  • Negative Marking: No

HSSC CET Commerce Syllabus:

Candidates appearing for the HSSC Commerce exam must have a thorough understanding of the Group 6 Minus Exam Syllabus. Before appearing for the exam, read the table below carefully to know the detailed syllabus:

General awareness and Aptitude – Weightage 20%

1.1 General awareness
1.2 Reasoning
1.3 Mathematics
1.4 Science
1.5 History (including Haryana-specific history)
1.6 Current affairs
1.7 Literature
1.8 Geography
1.9 Civics
1.10 Environment
1.11 Culture etc.

Computer Knowledge – Weightage: 10%

2.1 Computer terminology
2.2 Fundamentals of computing
2.3 MS Word
2.4 MS Excel
2.5 MS PowerPoint
2.6 Internet and web browsing
2.7 Communication tools
2.8 Email usage
2.9 Uploading and downloading data on websites etc.

Commerce – Weightage: 70%

1. Financial Accounting

1.1 Financial accounting: concepts, Principles & Basic
1.2 Journal entries
1.3 Profit, capital and revenue transactions
1.4 Final accounts preparation
1.5 Consignment accounts
1.6 Hire purchase and installment purchase systems
1.7 Partnership accounts:
1.7.1 Changes in partnership
1.7.2 Sharing ratio adjustments
1.7.3 Reconstitution of partnership firm
1.7.4 Modes and accounting treatment

2. Micro Economics

2.1 Meaning, nature and scope of economics
2.2 Difference between micro and macroeconomics
2.3 Theories of demand
2.4 Nature of demand function
2.5 Elasticity of demand
2.6 Production function
2.7 Theory of costs: traditional and modern approaches
2.8 Equilibrium of firm and industry under perfect competition
2.9 Price determination under monopolistic competition

3. Macro Economics

3.1 Concept, nature, scope, and variables of macroeconomics
3.2 National income: concept and measurement
3.3 Circular flow of income (four core sectors)
3.4 Components and Keynesian theory of income
3.5 Multiplier and employment concepts
3.6 Principle of acceleration
3.7 Classical and Keynesian theories of output and employment
3.8 Income determination in a closed economy
3.9 Inflation: meaning, types, theories, causes, effects, and remedies
3.10 Business cycle: meaning and phases
3.11 Hicks and Samuelson theory
3.12 Measures to manage business cycles

4. Principles of Business Management

4.1 Introduction to commerce: concept
4.2 Introduction to management
4.3 Approaches to management
4.4 Planning
4.5 Organizing
4.6 Organizational structure
4.7 Decentralization and centralization
4.8 Staffing: meaning, importance, and scope
4.9 Directing
4.10 Leadership
4.11 Controlling

5. Computer Applications in Business

5.1 Introduction to computers
5.2 Computer software: introduction and types
5.2.1 System software
5.2.2 Application software
5.2.3 Utility software
5.3 Programming languages
5.4 Operating systems: types and functions
5.5 Real-time applications
5.6 Operating systems for tablets, mobile phones, Android, etc.
5.7 Open-source software: overview
5.8 Application software:
5.8.1 Spreadsheets
5.8.2 Word processors
5.8.3 Database management software
5.9 Networking basics:
5.9.1 Types of networks
5.9.2 Network topologies
5.9.3 Transmission media
5.9.4 Hardware and software required for networking

6. Business Mathematics

6.1 Logarithms and Anti-logarithms
6.2 Sequences and Series
6.3 Differentiation: Idea of simple derivative of different functions
(excluding Trigonometrical functions); Rules of differentiation (simple
standard forms)
6.4 Maxima and Minima of functions of one variable (including 2nd or
3rd order derivatives) relating to revenue and profit
6.5 Compound Interest and Annuities
6.6 Permutations and Combinations
6.7 Binomial Theorem
6.8 Linear Inequalities
6.9 Linear Programming – Formulation of Equation
6.10 Data Representation and Interpretation
6.11 Diagrammatic and Graphic Representation of Data
6.12 Types of Diagrams
6.13 Graphs of Frequency Distribution

7. Fundamentals of Marketing

7.1 Introduction
7.2 External Environment
7.3 Market Segmentation
7.4 Product
7.5 Pricing
7.6 Promotion
7.7 Distribution Channel

8. E-Commerce

8.1 Introduction to Internet
8.2 Information Technology and Business
8.3 Types of Information Systems:
8.3.1 Transaction Processing System (TPS)
8.3.2 Management Information System (MIS)
8.4 Introduction to E-Commerce
8.5 E-Commerce and World Wide Web
8.6 E-Commerce Application Services
8.7 E-Commerce Models:
8.7.1 Business to Business (B2B)
8.7.2 Business to Consumer (B2C)
8.7.3 Consumer to Consumer (C2C)
8.8 Electronic Data Interchange (EDI):
8.8.1 Benefits of EDI
8.8.2 Limitations of EDI
8.8.3 EDI Implementation
8.9 Security Issues in E-Commerce
8.10 M-Commerce and E-Governance: An Overview

9. Business Environment of Haryana

9.1 Haryana Economy: Nature, Characteristics and Problems
9.2 Concept of Economic Development
9.3 State of Haryana Economy in Terms of Income
9.4 Population, Health & Nutrition and Declining Sex Ratio
9.5 Haryana Agriculture:
9.5.1 Nature
9.5.2 Cropping Pattern
9.5.3 Role in Haryana Economy
9.5.4 Measures for Development in Agriculture
9.5.5 Crop Insurance 9.6 Agriculture Credit:
9.6.1 Agriculture Finance
9.6.2 Types of Agriculture Finance
9.6.3 Credit Needs of Farmers
9.6.4 Sources of Credit:
a) Institutional
b) Non-Institutional
9.7 NABARD:
9.7.1 Establishment
9.7.2 Issues
9.7.3 Consequences
9.7.4 Debt Relief Measures
9.8 Micro, Small & Medium Enterprises (MSME) in Haryana:
9.8.1 Meaning
9.8.2 Role
9.8.3 Challenges
9.8.4 Policies
9.9 Special Economic Zones (SEZ)
9.10 Growth of MNCs in Haryana
9.11 Role of Institutions:
9.11.1 HSIIDC
9.11.2 HFC
9.11.3 HAFED
9.11.4 HVKIB
9.12 Haryana Budget:
9.12.1 Objectives and Policies
9.12.2 Sources of Revenue
9.12.3 Utilization of Revenue

10. Corporate Accounting

10.1 Accounting for Share Capital and Debentures
10.2 Book Building: Concept and Process
10.3 Issue of Right and Bonus Shares
10.4 Buy Back of Shares
10.5 Redemption of Preference Shares
10.6 Issue and Redemption of Debentures
10.7 Final Accounts of Companies (excluding computation of managerial remuneration)
10.8 Valuation of Goodwill
10.9 Valuation of Shares
10.10 Accounting of Holding Companies
10.11 Accounts of Holding Companies
10.12 Relevant Provisions of Accounting Standard 21
10.13 Accounts of Banking Organizations
10.14 Accounting of Insurance Companies
10.15 Liquidation of Companies

11. Business Statistics

11.1 Introduction of Statistics
11.2 Collection of Data
11.3 Measure of Central Tendency: Mean, Median, Mode
11.4 Harmonic Mean and Geometric Mean
11.5 Measure of Dispersion
11.6 Index Numbers
11.7 Net Index
11.8 Time Series
11.9 Decomposition
11.10 Determination of Trend
11.11 Computation of Seasonal Indices by Sample Averages
11.12 Simple Correlation
11.13 Concept and Types: Multiple, Partial, Linear and Non-Linear
11.14 Scatter Diagram
11.15 Methods of Correlation:
11.15.1 Karl Pearson’s Coefficient of Correlation
11.15.2 Spearman’s Rank Correlation
11.15.3 Concurrent Deviation Method
11.16 Rank and Standard Errors
11.17 Regression Analysis: Concept and Approaches
11.18 Addition and Multiplication Laws of Probability
11.19 Conditional Probability
11.20 Probability Distributions
11.21 Poisson Distribution
11.22 Normal Distribution

12. Business Laws

12.1 Law of Contract, 1872
12.2 Special Contracts
12.3 Sale of Goods Act, 1930
12.4 Remedies: Unpaid Seller and His Rights
12.5 Buyer’s Remedies
12.6 Auction Sale
12.7 Consumer Protection Act, 2019
12.8 Negotiable Instruments Act, 1881
12.9 Indian Partnership Act, 1932
12.10 Limited Liability Partnership Act, 2008
12.11 Information Technology Act, 2000
12.12 Right to Information (RTI) Act, 2005 – Important Provisions

13. Company Law

13.1 Company: Promotion and Incorporation
13.2 Promoters: Legal Position, Duty, Liability and Remuneration
13.3 Company and Pre-Incorporation Contracts
13.4 Incorporation Procedure
13.5 Memorandum of Association
13.6 Articles of Association
13.7 Share Capital: Types, Issue and Allotment of Shares and Debentures
13.8 Share Certificate and Share Warrant
13.9 Reduction of Share Capital
13.10 Buy-Back of Shares
13.11 Transfer and Transmission of Shares and Debentures
13.12 Depository System
13.13 Borrowing Powers and Debentures
13.14 Charges: Fixed and Floating, Registration and Modification
13.15 Directors: Legal Position, Qualification, Appointment, Removal
13.16 Powers, Duties and Liabilities of Directors
13.17 Managing Director and Whole-Time Director
13.18 Company Secretary: Role, Appointment, Duties, Liabilities, Resignation and Dismissal
13.19 Meetings
13.20 Winding Up: Modes, Procedure and Consequences

14. Indian Financial System

14.1 Introduction: Nature and Role of Financial System
14.2 Components of Financial System:
14.2.1 Financial Markets
14.2.2 Financial Instruments
14.2.3 Money and Capital Markets
14.3 Securities and Exchange Board of India (SEBI):
14.3.1 Formation
14.3.2 Structure
14.3.3 Functions
14.4 Debt Market:
14.4.1 Meaning
14.4.2 Features
14.4.3 Participants
14.4.4 Instruments
14.4.5 Private, PSUs and Government Securities Market
14.5 Financial Institutions:
14.5.1 Reserve Bank of India (RBI):
a) Organization
b) Management
c) Functions
d) Credit Creation and Credit Control
14.5.2 Commercial Banks:
a) Organization
b) Structure
c) Recent Trends
d) Recent Developments in Commercial Banking in India
e) E-Banking
f) Non-Performing Assets (NPAs)
g) Payment Banks
14.5.3 Development Banks:
a) Concept
b) Objectives
c) Functions
d) Recent Developments in Development Banking

15. Rural Marketing

15.1 Meaning, Nature and Characteristics of Rural Marketing
15.2 Opportunities and Challenges in Rural Markets in India
15.3 Environmental Factors Affecting Rural Marketing:
15.3.1 Socio-Cultural
15.3.2 Economic
15.3.3 Demographic
15.3.4 Technological
15.3.5 Other Environmental Factors
15.4 Differences Between Rural and Urban Markets
15.5 Problems of Rural Marketing
15.6 Strategies for Rural Marketing
15.7 Product Planning for Rural Markets
15.8 Pricing Strategies for Rural Markets
15.9 Promotion Strategies for Rural Markets
15.10 Management of Distribution Channels in Rural Markets
15.11 Innovations in Rural Markets
15.12 Planning and Organizing Personal Selling in Rural Markets
15.13 Marketing of Durables and Non-Durables in Rural Areas
15.14 E-Commerce in Rural Markets
15.15 e-Choupal and Other Similar Initiatives

16. Computerized Accounting System

16.1 Installation of Tally ERP9
16.2 Licensing Configurations
16.3 Tally Vault Password
16.4 Security Control in Tally ERP9
16.5 Splitting Company Data
16.6 Backup and Restore
16.7 Voucher Entry:
16.7.1 Purchase
16.7.2 Sales
16.7.3 Contra
16.7.4 Journal
16.7.5 Balance Sheet
16.7.6 Profit and Loss Account
16.7.7 Accounting
16.8 Introduction to Payroll
16.8.1 Payroll Calculation
16.8.2 Salary Accounting
16.8.3 Payroll Masters
16.8.4 Payroll Voucher Entry
16.8.5 Attendance
16.8.6 Employee Categories
16.8.7 Employee Groups
16.8.8 Payroll Transactions:
a) Basic Salary
b) Overtime
c) Bonus
d) Loan
e) ESI
f) Provident Fund
g) Pension
h) Commission
16.9 Inventory Management:
16.9.1 Stock Item
16.9.2 Sales Order
16.9.3 Purchase Order
16.9.4 Delivery Note
16.9.5 Rejection Out
16.10 Computerized Tax Liability Calculation

17. Entrepreneurship Development

17.1 Emergence, Scope, Role and Functions of Entrepreneurship
17.2 Business Feasibility Study
17.2.1 Preparation of Feasibility Reports
17.2.2 Economic Feasibility
17.2.3 Technical Feasibility
17.2.4 Financial Feasibility
17.2.5 Managerial Feasibility
17.3 Government Policy for Location
17.4 Demand Analysis and Market Potential
17.5 Market Research
17.6 Cost and Price Analysis
17.7 Break-Even Analysis
17.8 Sources of Finance
17.9 Project Cost and Planning
17.10 Government Support Agencies and Their Role
17.11 Incentives and Subsidies to Entrepreneurship
17.12 Institutions Aiding Entrepreneurship Development
17.13 Women Entrepreneurship Development Programmes
17.14 Start-up India
17.15 Skill India

18. Accounting and Reporting Standards

18.1 Introduction and Objectives of Accounting Standards
18.2 Importance of Notes on Various Accounting Aspects Issued by ICAI
18.3 Applications of ICAI Guidelines
18.4 Overview of International Accounting Standards Issued by IASB
18.5 Indian Accounting Standards Issued by ICAI and Their Applications
18.6 Accounting Standards Applicable to Different Types of Business Entities
18.7 Corporate Financial Reporting:
18.7.1 Issues and Problems
18.7.2 Published Financial Statements
18.7.3 Interim Reporting
18.7.4 Segment Reporting
18.7.5 Social Reporting
18.8 Valuation:
18.8.1 Concept and Need
18.8.2 Valuation of Tangible Fixed Assets
18.8.3 Valuation of Intangibles
18.8.4 Valuation of Liabilities
18.8.5 Valuation of Shares
18.8.6 Valuation of Business
18.9 Developments in Financial Reporting:
18.9.1 Value Added Statement
18.9.2 Economic Value Added
18.9.3 Market Value Added
18.9.4 Shareholders Value Added

19. Cost Accounting

19.1 Introduction to Cost Accounting
19.2 Cost Concepts and Classification
19.3 Materials
19.4 Inventory Control
19.5 Labour
19.6 Methods of Wage Payment
19.7 Overheads
19.8 Methods of Costing
19.9 Standard Costing and Variance Analysis:
19.9.1 Material Variance
19.9.2 Labour Variance
19.10 Cost Control and Cost Reduction
19.11 Cost Audit – Overview of Cost Audit Standards

20. Financial Management

20.1 Introduction to Financial Management
20.2 Financial Planning and Forecasting
20.3 Sources of Finance
20.4 Cost of Capital
20.5 Capital Structure Decisions:
20.5.1 Meaning
20.5.2 Determinants of Capital Structure
20.6 Theories of Capital Structure
20.7 Capital Budgeting Decisions
20.8 Working Capital Management

21. Goods and Services Tax (GST)

21.1 Meaning of GST
21.2 Taxable Person
21.3 Registration: Procedure and Documents Required
21.4 Levy and Collection of GST
21.5 Time and Place of Supply of Goods and Services
21.6 Value of Taxable Supply
21.7 Computation of Input Tax Credit and Transfer of Input Tax Credit
21.8 Tax Invoice and Debit Note
21.9 Various Returns to be Filed under GST
21.10 Payment of Tax Including TDS
21.11 Interest Provisions on Delayed Payment
21.12 Penalties and Offences

22. Income Tax

22.1 Introduction to Income Tax: Concept and Tax Management
22.2 Basis of Charges
22.3 Heads of Income:
22.3.1 Income from Salary
22.3.2 Income from House Property
22.3.3 Profits and Gains from Business and Profession
22.3.4 Capital Gains
22.3.5 Income from Other Sources
22.4 Clubbing and Aggregation of Income
22.5 Provisions Regarding Set-Off and Carry Forward of Losses
22.6 Deductions Under Section 80C to 80U in Computing Total Income
22.7 Computation of Total Income and Tax Liability of:
22.7.1 Individual
22.7.2 Hindu Undivided Family (H.U.F.)
22.7.3 Firm
22.8 Deduction of Tax at Source (TDS)
22.9 Advance Payment of Tax
22.10 Income Tax Authorities and Their Powers
22.11 Procedure for Assessment
22.12 Different Types of Returns
22.13 Procedure of Filing E-Return and Revised Return
22.14 Recovery and Refund of Tax
22.15 Penalties and Prosecutions
22.16 Appeals and Revision

23. Auditing

23.1 Introduction to Auditing
23.2 Types of Audits
23.3 Audit Process
23.4 Methods of Audit Work
23.5 Vouching
23.6 Audit of Limited Companies
23.7 Investigation:
23.7.1 Meaning
23.7.2 Nature
23.7.3 Procedure
23.7.4 Objectives
23.7.5 Investigation and Due Diligence
23.8 Professional Ethics of Auditing

24. Supply Chain Management

24.1 Supply Chain Management (SCM): Concept, Scope and Importance
24.2 Approaches to SCM
24.3 Role of SCM in a Firm and Economy
24.4 SCM and Marketing Mix
24.5 SCM as a Coordination Function
24.6 Integrated SCM: Total Cost Concept
24.7 Strategic SCM:
24.7.1 SCM Strategy
24.7.2 Implementation
24.7.3 Management
24.8 Interrelationship of SCM and Marketing
24.9 Elements of SCM
24.10 Transportation: Considerations in Selecting the Right Mode
24.11 Multimodal Transportation
24.12 Warehousing:
24.12.1 Types
24.12.2 Site Selection
24.12.3 Management
24.13 Customer Service: Strategy and Practices
24.14 Distribution and Channel Design
24.15 Information System in SCM
24.15.1 ERP and SCM
24.16 Recent Developments in SCM
24.16.1 Third Party Logistics
24.16.2 Fourth Party Logistics

25. Indian Economy

25.1 Features of Indian Economy
25.2 Size of Indian Economy
25.3 Natural Resources:
25.3.1 Land
25.3.2 Water
25.3.3 Forest
25.3.4 Energy
25.4 Infrastructure:
25.4.1 Importance
25.4.2 Types
25.4.3 Infrastructure Development Programmes in India
25.4.4 Important Issues
25.5 Agriculture:
25.5.1 Features
25.5.2 Importance
25.5.3 Agricultural Production and Productivity
25.5.4 Rural Indebtedness
25.5.5 Agricultural Marketing
25.5.6 Agricultural Finance
25.5.7 Agricultural Policy
25.5.8 New Developments in Agriculture:
a) Contract Farming
b) Organic Farming
c) Corporate Farming
25.6 Industrial Development During the Planning Period
25.7 Industrial Policy
25.8 National Manufacturing Policy
25.9 Micro, Small and Medium Enterprises (MSME):
25.9.1 Importance
25.9.2 Problems
25.9.3 Government Policy
25.10 Large Scale Industries:
25.10.1 Iron & Steel
25.10.2 Cement
25.10.3 Petrochemicals
25.11 Service Sector in India:
25.11.1 Growth
25.11.2 Contribution
25.11.3 Major Areas
25.12 Foreign Trade of India:
25.12.1 Composition
25.12.2 Direction
25.13 Problems of Indian Economy:
25.13.1 Population
25.13.2 Poverty
25.13.3 Unemployment
25.13.4 Inflation
25.13.5 Unequal Distribution of Income and Wealth
25.13.6 Inter-State Disparities in the Pattern of Development

26. Fundamentals of Stock Market

26.1 Security Markets:
26.1.1 Primary Market: Role and Functions
26.1.2 Methods of Selling Securities in Primary Market
26.1.3 New Financial Instruments
26.1.4 SEBI Guidelines for Public Issues
26.2 Stock Exchanges:
26.2.1 Listing of Securities
26.2.2 Trading Mechanism
26.2.3 Screen-Based Trading
26.2.4 Internet-Based Trading
26.3 National Stock Exchange (NSE) and Bombay Stock Exchange (BSE):
26.3.1 Role
26.3.2 Organization
26.3.3 Management
26.3.4 Listing Procedure
26.4 SEBI (Depositories and Participants) Regulations, 1996
26.5 SEBI (Custodian of Securities) Regulations, 1996
26.6 National Securities Depository Ltd. (NSDL)
26.7 Derivative Trading:
26.7.1 Futures and Options: Concept, Meaning, Importance
26.7.2 Methods of Trading
26.7.3 Valuation of Options
26.8 Raising Funds from International Markets:
26.8.1 Foreign Institutional Investors (FIIs)
26.8.2 Euro Issues
26.8.3 American Depository Receipts (ADRs)
26.8.4 Global Depository Receipts (GDRs)
26.8.5 Foreign Direct Investment (FDI)
26.9 SEBI Guidelines

27. Management Accounting

27.1 Introduction to Management Accounting
27.2 Management Reporting
27.3 Analysis of Financial Statements
27.4 Ratio Analysis
27.5 Cash Flow Statement
27.6 Funds Flow Statement
27.7 Absorption vs. Variable Costing
27.8 Budgeting and Budgetary Control

28. Fundamentals of Insurance

28.1 Introduction to Insurance
28.2 Contract of Life Insurance
28.3 Fire Insurance
28.4 Marine Insurance
28.5 Accident and Motor Insurance
28.6 Insurance Intermediaries:
28.6.1 Role of Agents
28.6.2 Procedure for Becoming an Agent
28.7 Cancellation of License
28.8 Revocation, Suspension, and Termination of Agent Appointment
28.9 Code of Conduct for Insurance Agents
28.10 Unfair Practices in Insurance

29. Human Resource Management

29.1 Introduction to Human Resource Management
29.2 Human Resource Planning
29.3 Job Analysis
29.4 Recruitment
29.5 Selection
29.6 Induction and Internal Mobility
29.7 Transfer
29.8 Demotion
29.9 Training
29.10 Training Methods:
29.10.1 On-the-Job Methods
29.10.2 Off-the-Job Methods
29.11 Performance Appraisal

30. Business Environment

30.1 Introduction to Business Environment
30.2 Environmental and Organizational Scanning
30.3 Economic Systems
30.4 Economic Planning in India
30.5 Role of Government in Business
30.6 Foreign Investment
30.7 Foreign Exchange Market – An Overview

31. Retail Management

31.1 Introduction to Retailing
31.2 Planning Location of Retail Institution
31.3 Trading Area Analysis
31.4 Deciding the Most Desirable Type of Location
31.5 Choice of a General Location
31.6 Choosing and Evaluating a Particular Site
31.7 Store Management
31.8 Organizational Structure in Retail Institutions
31.9 Classification of Retail Institutions
31.10 Store-Based and Non-Store-Based Retail Organizations
31.11 Process of Setting Up a Retail Organization
31.12 Store Management: Blueprinting Operations
31.13 Deciding on Store Layout
31.14 Energy Management
31.15 Security Issues
31.16 Approaches of Location Theories in Retailing
31.17 Trends in Retailing in India
31.18 Foreign Direct Investment (FDI) in Retail

32. Corporate Governance

32.1 Concept, Structure and Principles of Corporate Governance
32.2 Mechanism of Corporate Governance
32.3 Process and Regulation
32.4 Parties to Corporate Governance
32.5 Models of Corporate Governance
32.6 Ethics and Corporate Governance
32.7 Role of Transparency, Fairness and Ethics
32.8 Requirements of Effective Corporate Governance in India
32.9 Initiatives and Rating Agencies
32.10 Whistle Blowing
32.11 Shareholder’s Protection
32.12 Corporate Governance in India: Practices and Present Issues
32.13 Problems in Corporate Governance
32.14 Corporate Governance Practices
32.15 Globalization and Corporate Governance in India
32.16 Corporate Governance Reforms
32.17 Organizational Structure
32.18 Board of Directors:
32.18.1 Composition
32.18.2 Role
32.18.3 Powers and Responsibilities
32.19 Board Meetings
32.20 Board Committees and Their Functions
32.21 SEBI Norms
32.22 Independent Directors
32.23 Corporate Governance and CSR
32.24 Corporate Governance and Ethics
32.25 ICAI Guidelines for Corporate Governance

33. Industrial Laws

33.1 Industrial Relations
33.2 Factories Act, 1948
33.3 Trade Union Act, 1926
33.4 The Employees’ Compensation Act, 1923
33.5 Industrial Disputes Act, 1947
33.6 The Payment of Wages Act, 1936

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