PG TRB Commerce Syllabus

Gear up for success with the PG TRB Commerce syllabus, carefully curated by the Tamil Nadu Teachers Recruitment Board.

Covering key areas like Financial Accounting, Business Law, Marketing, Banking, and Statistics, the syllabus tests both theoretical depth and applied knowledge.

At Professor Academy, our expert guidance simplifies complex concepts to help you prepare strategically and score high.

Explore the full PG TRB Commerce syllabus and plan your preparation confidently.

Unit I – BUSINESS ORGANISATION AND MANAGEMENT

Business: Meaning and Characteristics – Divisions of business: Industry, Commerce and Trade – Objectives of business – Social responsibilities of a business – Business ethics and Corporate governance – Evolution of business – Forms of business organisation: Sole proprietorship, Hindu undivided family, Partnership, Limited liability partnership, Joint stock company, Co-operative organisation, Government organization – Location of a plant – Business combinations: Meaning, types, forms, advantages and limitations – Micro, Small and Medium Enterprises – Self Help Groups.

Management: Meaning, Nature and Levels – Evolution of Management Thought – Planning – Decision making – Organising – Power and authority – Coordination – Staffing – Directing – Motivation – Leadership – Communication – Controlling.

Unit II – MARKETING AND HUMAN RESOURCE MANAGEMENT

Marketing – Concepts, Approaches, Functions and Environment – Marketing mix – Market Segmentation – Market Targeting and Positioning – Product: Meaning, Features, Attributes, Mix, Product life cycle, New product planning and development – Pricing Policies and Strategies – Promotional methods: Personal selling, Advertising, Publicity, Sales promotion – Channels of distribution: Functions, Types – Retail management: Agent middlemen, Wholesaler, Retailer, Consumer Behaviour – Need for consumer protection – Consumer grievance redressal mechanism under Consumer Protection Act – Services marketing – Rural and Agricultural Marketing – Recent Trends in Marketing: Digital Marketing, Social marketing, Green marketing.

Human Resource Management: Objectives and Importance – Human resource planning – Functions of Trade Unions – Forms of Collective Bargaining – Workers’ Participation in Management – Grievance Management – Employee Welfare: Types of Employee Welfare Measures – Remuneration.

Unit III – BANKING, INSURANCE, FINANCIAL MARKETS AND AUDITING

Indian Banking System – Banking Structure in India: RBI, Public Sector Banks, Private Banks, Foreign Banks, RRB, UCB, Payment Banks and Small Finance Banks – Branch Banking – Unit Banking – Universal Banking – Central bank and commercial banks – Types of Accounts: Savings, Recurring, Fixed Deposit, CASA, Pradhan Mantri Jan Dhan Yojana – KYC norms – Digital Banking Services: e-banking, Mobile banking – Green Banking – Electronic Mobile Wallets – ATM – Electronic Money – NEFT, RTGS, IMPS, UPI and Digital currency.

Insurance: Meaning and features – Life insurance – General Insurance – IRDAI: Purpose, Duties, Powers and functions.

Financial Markets: Capital Markets – Money Markets – Primary Market Operations – Secondary Market Operations – Functions of Stock Exchanges – Listing – Role of SEBI – Venture Capital, Leasing and Credit Rating.

Auditing: Meaning, Objectives – Types of audit – Audit Planning and control – Internal Control-Internal Check and Internal Audit – Vouching – Verification and Valuation of Assets and Liabilities – Professional Ethics of Auditors – Auditors: Qualification, Appointment and Removal, Duties and Liabilities – Investigation and Audit.

Unit IV – BUSINESS LAW AND COMPANY LAW

The Indian Contract Act, 1872: Introduction – Elements of a valid contract – Offer and Acceptance – Consideration – Capacity to contract – Free consent – Legality of object – Void agreements – Contingent contract – Performance of contract – Quasi contract – Discharge of contracts – Remedies for breach of contract.

The Sale of Goods Act, 1930: Sale of goods – Conditions and warranties – Transfer of property – Performance of contract of sale – Rights of an unpaid seller.

Companies Act, 2013: Characteristics of Company – Lifting or Piercing the Corporate Veil – Classification of Companies – Formation of a Company (Promoter, Prospectus, Memorandum of Association and Articles of Association, Incorporation, Commencement of business) – Share capital and Debentures – Directors – Meetings – Company Secretary (Appointment, Rights, Duties and Liabilities).

Unit V – ENTREPRENEURIAL DEVELOPMENT AND INTERNATIONAL BUSINESS

Entrepreneurship: Meaning, Characteristics and types – Entrepreneur: Traits, Classification and Functions – Idea Generation – Identification of Business Opportunities – Design Thinking: Meaning and Process – MSME: Definition, Importance of MSME for Economic Growth – Role of banks in EDP – Role of SIDCO – SIPCOT in Tamil Nadu – Government Schemes – Prime Minister Employment Generation Programme – Problems of small Entrepreneurs – Women Entrepreneurship in India: Incentives and Subsidies.

International Business – Meaning – Nature – Scope and Importance – Stages of Internationalisation of business – Methods of entry into foreign markets: Licensing – Franchising – Joint Ventures – Strategic Alliances – Subsidiaries and Acquisitions – Balance of Payment – Balance of Trade –Tariffs, Quotas and Licenses – Multi-Lateral Agreements and Institutions: Economic Integration – Forms: Free Trade Area, Customs Union, Common Market and Economic Union-Regional Blocks: Developed and Developing Countries – NAFTA – EU – SAARC, ASEAN-BRICS – OPEC – Promotional role played by IMF-World Bank and its affiliates – IFC, MIGA and ICSID – ADB-Regulatory role played by WTO and UNCTAD.

Unit VI – FINANCIAL ACCOUNTING

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

Unit VII – CORPORATE ACCOUNTING

Issues of Shares – Bonus Issues – Sweat Equity Shares – Employee Stock Option Scheme and Employee Stock Purchase Scheme – Buy Back of Shares – Redemption of Preference Shares – Issue and Redemption of Debentures – Underwriting of Securities – Profit Prior to Incorporation – Valuation of Goodwill and Shares – Final Accounts of Companies – Amalgamation: Merger and Acquisition – Alteration of Capital and Internal Reconstruction – Corporate Financial Reporting – Consolidated financial statements.

Unit VIII – COST AND MANAGEMENT ACCOUNTING

Introduction to Cost Accounting – Methods and Techniques of Costing – Classification of cost – Materials – Labour – Overheads – Cost sheet – Job Costing – Process Costing – Joint Products and By-Products – Operating Costing – Contract Costing – Standard costing and Variance Analysis (Material and Labour only) – Activity Based Costing.

Introduction to Management Accounting – Functions and Benefits of Management accounting – Analysis and Interpretation of Financial statements: Comparative statements, Common size statements and Trend analysis – Ratios – Funds flow statement – Cash Flow Statement as per AS 3 – Budgets and Budgetary control – Marginal Costing and Break – Even analysis.

Unit IX – FINANCIAL MANAGEMENT AND BUSINESS STATISTICS

Introduction to Financial management – Sources of finance – Sources of (National and International) – Time value of money – Risk and return – Cost of capital – Capital structure – Leverages – Dividend policy – Working capital forecast – Cash management – Receivable management – Inventory management – Capital budgeting.

Introduction to Statistics – Sampling and sample designs – Collection of Primary and Secondary data – Measures of Central tendency – Measures of Dispersion – Simple Correlation – Regression Analysis – Chi-square Test – Probability.

Unit X – TAXATION

Basic concepts relating to Income Tax – Residential status and Tax Incidence – Scope of Income – Basic concepts of Income – Income exempt from tax – Income from salaries – Income from house property – Profits and Gains from Business or Profession – Capital Gains – Income from Other Sources – Clubbing of Income – Set off and Carry forward of losses – Deductions from Gross total income – Assessment of individuals – Return of income – Advance payment of tax – Deduction and Collection of Tax at Source – E-filing of Income Tax Returns.

Introduction to Goods and Services Tax – CGST – SGST – UTGST – IGST – Taxable Event – Consideration – Levy and Collection of GST – Exemptions from GST – Place and Time of Supply – Value of taxable supply – Input Tax Credit – Procedure for Registration – Goods and Services Valuation Rules – Tax Invoice – Credit and Debit Notes – Payment of tax – Interest on Delayed Payment of Tax – Furnishing of Returns – Default in Furnishing Returns – Demand and Appeals – Authority for Advance Ruling – Settlement of cases.

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