UGC NET Paper 2 · Subject code 08

Commerce Syllabus

View official syllabus PDF

10 units

Complete unit breakdown

1

Business Environment and International Business

  • Business environment
  • economic systems and policies
  • CSR
  • globalization
  • international trade theories
  • FDI
  • balance of payments
  • regional integration
  • WTO and international institutions.
2

Accounting and Auditing

  • Accounting principles
  • partnership and corporate accounts
  • holding companies
  • cost and management accounting
  • financial statements
  • ratio analysis
  • human-resource accounting
  • Indian Accounting Standards and auditing.
3

Business Economics

  • Demand and elasticity
  • consumer behaviour
  • production and cost
  • market structures
  • pricing
  • factor pricing and national income concepts.
4

Business Finance

  • Sources of finance
  • cost of capital
  • capital structure
  • capital budgeting
  • working capital
  • dividend decisions
  • risk and return
  • securitization and international finance.
5

Business Statistics and Research Methods

  • Central tendency
  • dispersion
  • skewness
  • correlation
  • regression
  • probability
  • distributions
  • research design
  • sampling
  • hypothesis testing and report writing.
6

Business Management and Human Resource Management

  • Management principles
  • organization
  • authority
  • motivation
  • leadership
  • governance
  • HR planning
  • recruitment
  • training
  • compensation
  • appraisal and industrial relations.
7

Banking and Financial Institutions

  • Indian financial system
  • bank types
  • RBI
  • banking reforms
  • financial markets
  • development institutions
  • NBFCs
  • mutual funds
  • pensions
  • insurance and digital banking.
8

Marketing Management

  • Marketing concepts
  • channels and mix
  • segmentation and positioning
  • products
  • pricing
  • promotion
  • distribution
  • consumer behaviour
  • services
  • CRM
  • retail and digital marketing.
9

Legal Aspects of Business

  • Contract and Sale of Goods Acts
  • Negotiable Instruments
  • Companies Act
  • LLP
  • Competition Act
  • IT Act
  • RTI and intellectual-property rights.
10

Income-tax and Corporate Tax Planning

  • Tax concepts
  • residential status
  • income heads
  • deductions
  • individual assessment
  • international taxation
  • transfer pricing and corporate tax planning.