{"id":3664,"date":"2026-03-16T09:09:50","date_gmt":"2026-03-16T09:09:50","guid":{"rendered":"https:\/\/commerce.vibrantonlineacademy.com\/?page_id=3664"},"modified":"2026-03-18T08:32:00","modified_gmt":"2026-03-18T08:32:00","slug":"tn-pg-trb-commerce-syllabus","status":"publish","type":"page","link":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/tn-pg-trb-commerce-syllabus\/","title":{"rendered":"TN \u2013 PG TRB COMMERCE SYLLABUS"},"content":{"rendered":"

PG TRB COMMERCE SYLLABUS DOWLOAD<\/span><\/a><\/h4>\n

PG TRB COMMERCE PREVIOUS YEAR QUESTION PAPER WITH ANSWER<\/span><\/a><\/h4>\n

SUBJECT : COMMERCE & ACCOUNTANCY<\/strong><\/p>\n

UNIT 1
BUSINESS ORGANISATION AND MANAGEMENT<\/strong>
Business: Meaning and Characteristics \u2013 Divisions of business: Industry, Commerce and Trade \u2013 Objectives of business \u2013 Social responsibilities of a business \u2013 Business ethics and Corporate governance \u2013 Evolution of business \u2013 Forms of business organisation: Sole proprietorship, Hindu undivided family, Partnership, Limited liability partnership, Joint stock company, Co-operative organisation, Government organization \u2013 Location of a plant \u2013 Business combinations: Meaning, types, forms, advantages and limitations \u2013 Micro, Small and Medium Enterprises \u2013 Self Help Groups. Management: Meaning, Nature and Levels \u2013 Evolution of Management Thought \u2013 Planning \u2013 Decision making \u2013 Organising \u2013 Power and authority \u2013 Coordination \u2013 Staffing \u2013 Directing \u2013 Motivation \u2013 Leadership \u2013 Communication \u2013 Controlling.<\/p>\n

UNIT 2
MARKETING AND HUMAN RESOURCE MANAGEMENT<\/strong>
Marketing \u2013 Concepts, Approaches, Functions and Environment \u2013 Marketing mix \u2013 Market Segmentation \u2013 Market Targeting and Positioning \u2013 Product: Meaning, Features, Attributes, Mix, Product life cycle, New product planning and development \u2013 Pricing Policies and Strategies \u2013 Promotional methods: Personal selling, Advertising, Publicity, Sales promotion \u2013 Channels of distribution: Functions, Types \u2013 Retail management: Agent middlemen, Wholesaler, Retailer, Consumer Behaviour \u2013 Need for consumer protection \u2013 Consumer grievance redressal mechanism under Consumer Protection Act \u2013 Services marketing \u2013 Rural and Agricultural Marketing \u2013 Recent Trends in Marketing: Digital Marketing, Social marketing, Green marketing. Human Resource Management: Objectives and Importance \u2013 Human resource planning \u2013 Functions of Trade Unions \u2013 Forms of Collective Bargaining \u2013 Workers\u2019 Participation in Management \u2013 Grievance Management \u2013 Employee Welfare: Types of Employee Welfare Measures \u2013 Remuneration.<\/p>\n

UNIT 3
BANKING, INSURANCE, FINANCIAL MARKETS AND AUDITING<\/strong>
Indian Banking System \u2013 Banking Structure in India: RBI, Public Sector Banks, Private Banks, Foreign Banks, RRB, UCB, Payment Banks and Small Finance Banks \u2013 Branch Banking \u2013 Unit Banking \u2013 Universal Banking \u2013 Central bank and commercial banks \u2013 Types of Accounts: Savings, Recurring, Fixed Deposit, CASA, Pradhan Mantri Jan Dhan Yojana \u2013 KYC norms \u2013 Digital Banking Services: e-banking, Mobile banking \u2013 Green Banking \u2013 Electronic Mobile Wallets \u2013 ATM \u2013 Electronic Money \u2013 NEFT, RTGS, IMPS, UPI and Digital currency. Insurance: Meaning and features \u2013 Life insurance \u2013 General Insurance \u2013 IRDAI: Purpose, Duties, Powers and functions. Financial Markets: Capital Markets \u2013 Money Markets \u2013 Primary Market Operations \u2013 Secondary Market Operations \u2013 Functions of Stock Exchanges \u2013 Listing \u2013 Role of SEBI \u2013 Venture Capital, Leasing and Credit Rating. Auditing:<\/strong> Meaning, Objectives \u2013 Types of audit \u2013 Audit Planning and control \u2013 Internal Control-Internal Check and Internal Audit \u2013 Vouching \u2013 Verification and Valuation of Assets and Liabilities \u2013 Professional Ethics of Auditors \u2013 Auditors: Qualification, Appointment and Removal, Duties and Liabilities \u2013 Investigation and Audit.<\/p>\n

UNIT 4
BUSINESS LAW AND COMPANY LAW<\/strong>
The Indian Contract Act, 1872: Introduction \u2013 Elements of a valid contract \u2013 Offer and Acceptance \u2013 Consideration \u2013 Capacity to contract \u2013 Free consent \u2013 Legality of object \u2013 Void agreements \u2013 Contingent contract \u2013 Performance of contract \u2013 Quasi contract \u2013 Discharge of contracts \u2013 Remedies for breach of contract. The Sale of Goods Act, 1930: Sale of goods \u2013 Conditions and warranties \u2013 Transfer of property \u2013 Performance of contract of sale \u2013 Rights of an unpaid seller. The Companies Act, 2013: Characteristics of Company \u2013 Lifting or Piercing the Corporate Veil \u2013 Classification of Companies \u2013 Formation of a Company (Promoter, Prospectus, Memorandum of Association and Articles of Association, Incorporation, Commencement of business) \u2013 Share capital and Debentures \u2013 Directors \u2013 Meetings \u2013 Company Secretary (Appointment, Rights, Duties and Liabilities).<\/p>\n

UNIT 5
ENTREPRENEURIAL DEVELOPMENT AND INTERNATIONAL BUSINESS<\/strong>
Entrepreneurship: Meaning, Characteristics and types \u2013 Entrepreneur: Traits, Classification and Functions \u2013 Idea Generation \u2013 Identification of Business Opportunities \u2013 Design Thinking: Meaning and Process \u2013 MSME: Definition, Importance of MSME for Economic Growth \u2013 Role of banks in EDP \u2013 Role of SIDCO \u2013 SIPCOT in Tamil Nadu \u2013 Government Schemes \u2013 Prime Minister Employment Generation Programme \u2013 Problems of small Entrepreneurs \u2013 Women Entrepreneurship in India: Incentives and Subsidies. International Business \u2013 Meaning \u2013 Nature \u2013 Scope and Importance \u2013 Stages of Internationalisation of business \u2013 Methods of entry into foreign markets: Licensing \u2013 Franchising \u2013 Joint Ventures \u2013 Strategic Alliances \u2013 Subsidiaries and Acquisitions \u2013 Balance of Payment \u2013 Balance of Trade \u2013 Tariffs, Quotas and Licenses \u2013 Multi-Lateral Agreements and Institutions: Economic Integration \u2013 Forms: Free Trade Area, Customs Union, Common Market and Economic Union \u2013 Regional Blocks: Developed and Developing Countries \u2013 NAFTA \u2013 EU \u2013 SAARC, ASEAN \u2013 BRICS \u2013 OPEC \u2013 Promotional role played by IMF \u2013 World Bank and its affiliates \u2013 IFC, MIGA and ICSID \u2013 ADB \u2013 Regulatory role played by WTO and UNCTAD.<\/p>\n

UNIT 6
FINANCIAL ACCOUNTING<\/strong>
Introduction to Accounting \u2013 Accounting Concepts and Conventions \u2013 Indian Accounting Standards \u2013 Accounting Equation \u2013 Double Entry System \u2013 Journal \u2013 Ledger \u2013 Cash Book \u2013 Other Subsidiary Books \u2013 Trial Balance \u2013 Rectification of Errors \u2013 Bank Reconciliation Statement \u2013 Depreciation Accounting \u2013 Capital Expenditures and Revenue Expenditures \u2013 Final Accounts of Sole Proprietors \u2013 Average due date \u2013 Account current. Bills of Exchange \u2013 Accounts from incomplete records \u2013 Accounts of Not-for-profit organisation \u2013 Partnership Accounts: Fundamentals, Final accounts, Admission, Retirement, Death of partners \u2013 Dissolution of partnership firms \u2013 Consignment accounts \u2013 Joint venture accounts.<\/p>\n

UNIT 7
CORPORATE ACCOUNTING<\/strong>
Issues of Shares \u2013 Bonus Issues \u2013 Sweat Equity Shares \u2013 Employee Stock Option Scheme and Employee Stock Purchase Scheme \u2013 Buy Back of Shares \u2013 Redemption of Preference Shares \u2013 Issue and Redemption of Debentures \u2013 Underwriting of Securities \u2013 Profit Prior to Incorporation \u2013 Valuation of Goodwill and Shares \u2013 Final Accounts of Companies \u2013 Amalgamation: Merger and Acquisition \u2013 Alteration of Capital and Internal Reconstruction \u2013 Corporate Financial Reporting \u2013 Consolidated financial statements.<\/p>\n

UNIT 8
COST AND MANAGEMENT ACCOUNTING<\/strong>
Introduction to Cost Accounting \u2013 Methods and Techniques of Costing \u2013 Classification of cost \u2013 Materials \u2013 Labour \u2013 Overheads \u2013 Cost sheet \u2013 Job Costing \u2013 Process Costing \u2013 Joint Products and By-Products \u2013 Operating Costing \u2013 Contract Costing \u2013 Standard costing and Variance Analysis (Material and Labour only) \u2013 Activity Based Costing. Introduction to Management Accounting \u2013 Functions and Benefits of Management accounting \u2013 Analysis and Interpretation of Financial statements: Comparative statements, Common size statements and Trend analysis \u2013 Ratios \u2013 Funds flow statement \u2013 Cash Flow Statement as per AS 3 \u2013 Budgets and Budgetary control \u2013 Marginal Costing and Break-Even analysis.<\/p>\n

UNIT 9
FINANCIAL MANAGEMENT AND BUSINESS STATISTICS<\/strong>
Introduction to Financial management \u2013 Sources of finance \u2013 Sources of (National and International) \u2013 Time value of money \u2013 Risk and return \u2013 Cost of capital \u2013 Capital structure \u2013 Leverages \u2013 Dividend policy \u2013 Working capital forecast \u2013 Cash management \u2013 Receivable management \u2013 Inventory management \u2013 Capital budgeting. Introduction to Statistics \u2013 Sampling and sample designs \u2013 Collection of Primary and Secondary data \u2013 Measures of Central tendency \u2013 Measures of Dispersion \u2013 Simple Correlation \u2013 Regression Analysis \u2013 Chi-square Test \u2013 Probability.<\/p>\n

UNIT 10
TAXATION<\/strong>
Basic concepts relating to Income Tax \u2013 Residential status and Tax Incidence \u2013 Scope of Income \u2013 Basic concepts of Income \u2013 Income exempt from tax \u2013 Income from salaries \u2013 Income from house property \u2013 Profits and Gains from Business or Profession \u2013 Capital Gains \u2013 Income from Other Sources \u2013 Clubbing of Income \u2013 Set off and Carry forward of losses \u2013 Deductions from Gross total income \u2013 Assessment of individuals \u2013 Return of income \u2013 Advance payment of tax \u2013 Deduction and Collection of Tax at Source \u2013 E-filing of Income Tax Returns. Introduction to Goods and Services Tax \u2013 CGST \u2013 SGST \u2013 UTGST \u2013 IGST \u2013 Taxable Event \u2013 Consideration \u2013 Levy and Collection of GST \u2013 Exemptions from GST \u2013 Place and Time of Supply \u2013 Value of taxable supply \u2013 Input Tax Credit \u2013 Procedure for Registration \u2013 Goods and Services Valuation Rules \u2013 Tax Invoice \u2013 Credit and Debit Notes \u2013 Payment of tax \u2013 Interest on Delayed Payment of Tax \u2013 Furnishing of Returns \u2013 Default in Furnishing Returns \u2013 Demand and Appeals \u2013 Authority for Advance Ruling \u2013 Settlement of cases.<\/p>\n","protected":false},"excerpt":{"rendered":"

PG TRB COMMERCE SYLLABUS DOWLOAD PG TRB COMMERCE PREVIOUS YEAR QUESTION PAPER WITH ANSWER SUBJECT : COMMERCE & ACCOUNTANCY UNIT […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3664","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/pages\/3664","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/comments?post=3664"}],"version-history":[{"count":9,"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/pages\/3664\/revisions"}],"predecessor-version":[{"id":4630,"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/pages\/3664\/revisions\/4630"}],"wp:attachment":[{"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/media?parent=3664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}