[PDF] Gujarat GSET 2022 Commerce Syllabus in Gujarati and English



Gujarat GSET 2022 Commerce Syllabus in Gujarati and English PDF Download:

Subject Code 17: GSET-2022 : Commerce

GSET-2022 Commerce Syllabus PDF Download link is given below:

GSET-2022 Commerce Syllabus PDF Download

Unit-1 Gujarat GSET 2022 Commerce Syllabus : Business Environment and International Business

 Concepts and elements of business environment: Economic environment- Economic systems, Economic policies(Monetary and fiscal policies); Political environment Role of government in business; Legal environment- Consumer Protection Act, FEMA; Socio-cultural factors and their influence on business; Corporate Social
Responsibility (CSR)
 Scope and importance of international business; Globalization and its drivers; Modes of entry into international business
 Theories of international trade; Government intervention in international trade; Tariff and non-tariff barriers; India’s foreign trade policy
 Foreign direct investment (FDI) and Foreign portfolio investment (FPI); Types of FDI, Costs and benefits of FDI to home and host countries; Trends in FDI; India’s FDI policy
 Balance of payments (BOP): Importance and components of BOP
 Regional Economic Integration: Levels of Regional Economic Integration; Trade creation and diversion effects; Regional Trade Agreements: European Union (EU), ASEAN, SAARC, NAFTA
 International Economic institutions: IMF, World Bank, UNCTAD
 World Trade Organisation (WTO): Functions and objectives of WTO; Agriculture Agreement; GATS; TRIPS; TRIMS

Unit-2 Gujarat SET 2022 Commerce Syllabus: Accounting and Auditing

 Basic accounting principles; concepts and postulates
 Partnership Accounts: Admission, Retirement, Death, Dissolution and Insolvency of partnership firms
 Corporate Accounting: Issue, forfeiture and reissue of shares; Liquidation of companies; Acquisition, merger, amalgamation and reconstruction of companies
 Holding company accounts
 Cost and Management Accounting: Marginal costing and Break-even analysis; Standard costing; Budgetary control; Process costing; Activity Based Costing (ABC); Costing for decision-making; Life cycle costing, Target costing, Kaizen costing and JIT
 Financial Statements Analysis: Ratio analysis; Funds flow Analysis; Cash flow analysis
 Human Resources Accounting; Inflation Accounting; Environmental Accounting
 Indian Accounting Standards and IFRS
 Auditing: Independent financial audit; Vouching; Verification ad valuation of assets and liabilities; Audit of financial statements and audit report; Cost audit
 Recent Trends in Auditing: Management audit; Energy audit; Environment audit; Systems audit; Safety audit

Unit-3 Gujarat GSET 2022 Commerce Syllabus: Business Economics

 Meaning and scope of business economics
 Objectives of business firms
 Demand analysis: Law of demand; Elasticity of demand and its measurement; Relationship between AR and MR
 Consumer behavior: Utility analysis; Indifference curve analysis
 Law of Variable Proportions: Law of Returns to Scale
 Theory of cost: Short-run and long-run cost curves
 Price determination under different market forms: Perfect competition; Monopolistic competition; Oligopoly- Price leadership model; Monopoly; Price discrimination
 Pricing strategies: Price skimming; Price penetration; Peak load pricing

Unit-4 Gujarat SET 2022 Commerce Syllabus: Business Finance

Scope and sources of finance; Lease financing
 Cost of capital and time value of money
 Capital structure
 Capital budgeting decisions: Conventional and scientific techniques of capital budgeting analysis
 Working capital management; Dividend decision: Theories and policies
 Risk and return analysis; Asset securitization
 International monetary system
 Foreign exchange market; Exchange rate risk and hedging techniques
 International financial markets and instruments: Euro currency; GDRs; ADRs
 International arbitrage; Multinational capital budgeting

Unit-5 Gujarat GSET 2022 Commerce Syllabus : Business Statistics and Research Methods

Measures of central tendency
 Measures of dispersion
 Measures of skewness
 Correlation and regression of two variables
 Probability: Approaches to probability; Bayes’ theorem
 Probability distributions: Binomial, poisson and normal distributions
 Research: Concept and types; Research designs
 Data: Collection and classification of data
 Sampling and estimation: Concepts; Methods of sampling – probability and nonprobability methods; Sampling distribution; Central limit theorem; Standard error; Statistical estimation
 Hypothesis testing: z-test; t-test; ANOVA; Chi–square test; Mann-Whitney test (Utest); Kruskal-Wallis test (H-test); Rank correlation test
 Report writing

Unit-6 Gujarat SET 2022 Commerce Syllabus : Business Management and Human Resource Management

 Principles and functions of management
 Organization structure: Formal and informal organizations; Span of control
 Responsibility and authority: Delegation of authority and decentralization
 Motivation and leadership: Concept and theories
 Corporate governance and business ethics
 Human resource management: Concept, role and functions of HRM; Human resource planning; Recruitment and selection; Training and development; Succession planning
 Compensation management: Job evaluation; Incentives and fringe benefits
 Performance appraisal including 360 degree performance appraisal
 Collective bargaining and workers’ participation in management
 Personality: Perception; Attitudes; Emotions; Group dynamics; Power and politics; Conflict and negotiation; Stress management
 Organizational Culture: Organizational development and organizational change

Unit-7 Gujarat GSET 2022 Commerce Syllabus: Banking and Financial Institutions

Overview of Indian financial system
 Types of banks: Commercial banks; Regional Rural Banks (RRBs); Foreign banks; Cooperative banks
 Reserve Bank of India: Functions; Role and monetary policy management
 Banking sector reforms in India: Basel norms; Risk management; NPA management
 Financial markets: Money market; Capital market; Government securities market
 Financial Institutions: Development Finance Institutions (DFIs); Non-Banking Financial Companies (NBFCs); Mutual Funds; Pension Funds
 Financial Regulators in India
 Financial sector reforms including financial inclusion
 Digitization of banking and other financial services: Internet banking; mobile banking; Digital payments systems
 Insurance: Types of insurance- Life and Non-life insurance; Risk classification and management; Factors limiting the insurability of risk; Re-insurance; Regulatory framework of insurance- IRDA and its role

Unit-8 Gujarat SET 2022 Commerce Syllabus: Marketing Management

Marketing: Concept and approaches; Marketing channels; Marketing mix; Strategic marketing planning; Market segmentation, targeting and positioning
 Product decisions: Concept; Product line; Product mix decisions; Product life cycle; New product development
 Pricing decisions: Factors affecting price determination; Pricing policies and strategies
 Promotion decisions: Role of promotion in marketing; Promotion methods – Advertising; Personal selling; Publicity; Sales promotion tools and techniques; Promotion mix
 Distribution decisions: Channels of distribution; Channel management
 Consumer Behaviour; Consumer buying process; factors influencing consumer buying decisions
 Service marketing
 Trends in marketing: Social marketing; Online marketing; Green marketing; Direct marketing; Rural marketing; CRM
 Logistics management

Unit-9 Gujarat GSET 2022 Commerce Syllabus: Legal Aspects of Business

Indian Contract Act, 1872: Elements of a valid contract; Capacity of parties; Free consent; Discharge of a contract; Breach of contract and remedies against breach; Quasi contracts;
 Special contracts: Contracts of indemnity and guarantee; contracts of bailment and pledge; Contracts of agency
 Sale of Goods Act, 1930: Sale and agreement to sell; Doctrine of Caveat Emptor; Rights of unpaid seller and rights of buyer
 Negotiable Instruments Act, 1881: Types of negotiable instruments; Negotiation and assignment; Dishonour and discharge of negotiable instruments
 The Companies Act, 2013: Nature and kinds of companies; Company formation; Management, meetings and winding up of a joint stock company
 Limited Liability Partnership: Structure and procedure of formation of LLP in India
 The Competition Act, 2002: Objectives and main provisions
 The Information Technology Act, 2000: Objectives and main provisions; Cyber crimes and penalties
 The RTI Act, 2005: Objectives and main provisions
 Intellectual Property Rights (IPRs) : Patents, trademarks and copyrights; Emerging issues in intellectual property
 Goods and Services Tax (GST): Objectives and main provisions; Benefits of GST; Implementation mechanism; Working of dual GST

Unit-10 Gujarat SET 2022 Commerce Syllabus: Income-tax and Corporate Tax Planning

Income-tax: Basic concepts; Residential status and tax incidence; Exempted incomes; Agricultural income; Computation of taxable income under various heads; Deductions from Gross total income; Assessment of Individuals; Clubbing of incomes
 International Taxation: Double taxation and its avoidance mechanism; Transfer pricing
 Corporate Tax Planning: Concepts and significance of corporate tax planning; Tax avoidance versus tax evasion; Techniques of corporate tax planning; Tax considerations in specific business situations: Make or buy decisions; Own or lease an asset; Retain; Renewal or replacement of asset; Shut down or continue operations
 Deduction and collection of tax at source; Advance payment of tax; E-filing of income-tax returns


Gujarat GSET 2022 Commerce Syllabus in Gujarati & English PDF Download Link

English: GSET-2022 Commerce Syllabus PDF Download Link : Click Here (English Version)

Gujarati: GSET-2022 Commerce Syllabus PDF Download Link : Click Here (Gujarati Version)

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