Commerce

Jammu and Kashmir Public Services Commission (JKPSC)
Lecturer (10+2) Commerce
Subject / Paper: Commerce
Exam Cycle: 2025
Exam Type: Pen-and-Paper (OMR Based)
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COURSE OVERVIEW
Exam Name: Lecturer (10+2) Commerce
Conducting Authority: Jammu and Kashmir Public Services Commission (JKPSC)
Level: Competitive
Examination Type: MCQs
No. of Questions: 100 MCQs
Total Marks: 100 Marks
Duration: 2 Hours
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LIST OF UNITS (Verbatim)
Unit I: Organisational Behavior
Unit II: Quantitative Techniques
Unit III: Human Resource Management
Unit IV: Production and Operational Management:
Unit V: Accounting and Finance
Unit VI: Management of Financial Institutions and markets.
Unit VII: Business Economics
Unit VIII: Business Taxation
Unit IX: Marketing Management.
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UNIT-WISE DETAILED SYLLABUS (Verbatim)

Unit I: Organisational Behavior

Topic 1: Introduction
Subtopics:
○ Significance& meaning of OB
○ Relationship between management and organizational Behavior
○ emergence of OB
○ Ethical perspectives of OB

Topic 2: Perception
Subtopics:
○ Individual perception
○ Definition and importance
○ perceptual process and errors
○ types of perception
○ perceptual organization and factors influencing perception

Topic 3: Learning
Subtopics:
○ Meaning and components of learning process
○ learning theories and principles of learning
○ contingencies and schedules of reinforcement

Topic 4: Personality
Subtopics:
○ Theories of personality
○ determinants of personality
○ types of personality
○ The big five personality traits in Organizational Behavior
○ managerial implications of personality

Topic 5: Motivation
Subtopics:
○ Factors influencing motivation
○ theories of motivation
○ Alderfer’s ERG theory
○ McClelland’s need theory
○ Victor Vroom’s expectancy theory
○ equity theory of Adams
○ Maslow’s theory of motivation
○ Herzberg theory of motivation
○ implications of these theories at the workplace

Topic 6: Transactional Analysis
Subtopics:
○ Meaning
○ types of transactional analysis
○ identification of ego states
○ concepts like game scripts and stroking
○ applications of transactional analysis in Organization Behavior

Topic 7: Group Dynamics
Subtopics:
○ Definition and importance
○ types of groups
○ group formulation
○ group development
○ group composition
○ group performance factors influencing group performance

Topic 8: Stress Management
Subtopics:
○ Meaning& background
○ causes and consequences of stress on the performance of employees at work place
○ coping strategies for stress
○ Traditional and modern view of conflict
○ types of conflict
○ conflict management styles

Topic 9: Leadership
Subtopics:
○ Modelsand Theories of leadership
○ leadership styles
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Unit II: Quantitative Techniques

Topic 1: Introduction
Subtopics:
○ importance in Research and Decision Making
○ types of Quantitative Methods

Topic 2: linear Programming
Subtopics:
○ Formulation
○ Graphical and Simplex Methods

Topic 3: Game Theory
Subtopics:
○ Concept
○ Strategies
○ Payoff Matrix

Topic 4: Statistical Techniques
Subtopics:
○ Measures of Central Tendency: Mean, Median, Mode
○ Measures of Dispersion: Range, Variance, standard deviation

Topic 5: Probability Theory
Subtopics:
○ Basic Concepts
○ Theorems
○ Distributions (Normal, Binomial, Poisson)

Topic 6: Correlation and Regression Analysis

Topic 7: Hypothesis Testing
Subtopics:
○ t-Test
○ Chi-Square Test
○ ANOVA

Topic 8: Quantitative Research Methods
Subtopics:
○ Data Collection in Sampling Techniques
○ Questionnaire Design and Scaling Techniques
○ Data Processing and Interpretation
○ Use of Software (SPSS, R, Excel) in Data Analysis
○ Decision-Making Techniques

Topic 9: Decision Theory
Subtopics:
○ Types
○ Decision Trees

Topic 10: Forecasting Techniques
Subtopics:
○ Time Series Analysis

Topic 11: Inventory and Queuing Models

Topic 12: Simulation Techniques

Topic 13: Operations Research Techniques
Subtopics:
○ Transportation and Assignment Models
○ Network Analysis: CPM and PERT (Determination of LS/ LF times and ES/EF times, optimistic time, most likely and pessimistic time, cost trade off
○ General knowhow of applications of these models in business economics
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Unit III: Human Resource Management

Topic 1: Personnel Function
Subtopics:
○ Nature, approaches and functions of HRM
○ organization of personnel department
○ principles of personnel management and personnel policies
○ place of personnel department in an organizational structure
○ future of personnel management and changing role of personnel management

Topic 2: Organizational Entry
Subtopics:
○ Job analysis
○ Job description
○ job specification
○ Human Resource planning: concept and methods of Forecasting HR requirements
○ Recruitment,selection Tools,Techniques,company induction and socialisation

Topic 3: Employees Training
Subtopics:
○ Assessing Training needs
○ Designing Training Programmes
○ Evaluation of Training Programmes

Topic 4: Performance Management
Subtopics:
○ concept and purpose
○ use and methods of Performance Appraisal
○ Appraisal Biases and solutions

Topic 5: Development careers
Subtopics:
○ Challenges in career Development and ways of tackling career Development
○ designing a compensation system: job vs individuals, compensation tools
○ Types of pay for employees’ performance

Topic 6: Performance Appraisal
Subtopics:
○ Aspects of employee performance need of performance appraisal
○ factors affecting subjective appraisal
○ performance appraisal system

Topic 7: Industrial Relations
Subtopics:
○ Concept
○ actors in IR (employers, employees, trade unions Govt agencies)
○ changing pattern of Industrial Relations
○ lawsgoverning IR

Topic 8: Grievance Handling
Subtopics:
○ Causes & consequences of grievance
○ grievance handling
○ model grievance procedure

Topic 9: Collective Bargaining
Subtopics:
○ Nature and forms of collective bargaining

Topic 10: Industrial Disputes
Subtopics:
○ Causes, consequences and manifestations
○ Prevention and settlement of disputes
○ State intervention, conciliation, arbitration and adjudication
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Unit IV: Production and Operational Management:

Topic 1: Concepts,objectives, production models, product selection, design and development

Topic 2: Plant location
Subtopics:
○ locational factors
○ locational theories
○ dimensional analysis
○ Brown & Gibson model techniques for selection of site-split location, multi-plant location

Topic 3: Plant layout
Subtopics:
○ Need
○ principles
○ types choice & procedure of layout

Topic 4: Inventory Management
Subtopics:
○ Need
○ inventory control techniques
○ Models (economic order quantity, economic production quantity)
○ assumptions under lying both models
○ Safety /buffer stock

Topic 5: Materials Management
Subtopics:
○ materials planning and budgeting
○ purchasing research
○ vendor selection
○ vendor rating
○ negation
○ learning curve concept
○ make or buy decision

Topic 6: Quality Control
Subtopics:
○ Need
○ objective of inventory and quality control
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Unit V: Accounting and Finance

Topic 1: Accounting concepts and conventions, international accounting standards and Indian accounting standards

Topic 2: Depreciation accounting

Topic 3: inventory valuation

Topic 4: corporate restructuring (Mergers acquisition, consolidation and take over)

Topic 5: Analysis and Interpretation of financial Statements
Subtopics:
○ Meaning and types of financial statement
○ Tools of financial analysis
○ Ratio analysis, fund flow and cash flow analysis, Statement of changes in financial position

Topic 6: Budget and Budgetary Control
Subtopics:
○ Classification of budgets
○ Flexible budgets sales budget and cash budget
○ Zero Base budgeting
○ Responsibility accounting
○ Performance budgeting
○ Balanced Scorecard

Topic 7: Marginal and Absorption Costing
Subtopics:
○ Income determination under marginal costing and absorption costing
○ Difference between marginal costing and absorption
○ Break-Even analysis
○ Differential costing
○ incremental Costing

Topic 8: Standard Costing
Subtopics:
○ Concept
○ Fixation of standards for various components of cost
○ Variance analysis for decision making and control
○ Disposition of variances

Topic 9: Cost of Capital and Investment Decisions
Subtopics:
○ Concept
○ Measurement of cost of debt
○ Preference, Equity and retained earnings
○ Concept of capital budgeting
○ Techniques of economic appraisal of capital projects
○ capital budgeting under conditions of uncertainty and risk

Topic 10: Working Capital Management
Subtopics:
○ Various concepts and approaches to working capital
○ Assessment of working capital requirement
○ Receivables management, problems of receivables management
○ formulations of credit and collection policies
○ Factoring in India
○ Cash management: determination of optimum cash balance

Topic 11: Capitalization and Capital Structure
Subtopics:
○ Over and Under capitalization
○ theories of capital structure Analysis
○ assessing corporate debt capacity of a firm
○ leverage
○ indifference point
○ designing an appropriate capital structure

Topic 12: Dividend Decision and Policies
Subtopics:
○ Concept
○ Relevance and irrelevance of dividend decision
○ Walter model
○ Gordon’s Model
○ M-M-Hypothesis
○ Different dividend policies
○ Stock Dividend
○ Stock split and buy-back of shares
○ Optimum dividend policy
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Unit VI: Management of Financial Institutions and markets.

Topic 1: Financial Institutions and Economic Growth
Subtopics:
○ Capital growth and capital formation, savings, Investments and finance
○ Role of financial institution in capital formation
○ composition and structure of money and capital markets including development banks
○ Investment institutions and mutual funds

Topic 2: Financial Markets
Subtopics:
○ Financial systems, need and structure
○ financial markets Primary and Secondary market
○ Capital and money market
○ Govt. securities market
○ Regulation of securities market
○ SEBI functions, guidance’s disclosures and investor protections

Topic 3: Development Banks
Subtopics:
○ Rationale of development banks
○ Financing and promotional role of development banks
○ Organization and management setup, objectives, operation and evaluation of IDBI, SFC, UTI, ICICI, IBRD,NABARD, SIDBI

Topic 4: Financial Instruments
Subtopics:
○ Long term government securities
○ PSU bonds
○ Equity shares
○ Preference shares
○ Debentures (NCD, PCD and FCD)
○ short term treasury bills
○ Call loans
○ Commercial bills
○ Commercial papers and inter-corporate deposits
○ New financial instruments
○ Fully convertible preference shares
○ Preference share with warrants attached
○ financial derivatives-options and futures

Topic 5: Financial Services
Subtopics:
○ Classification of financial services
○ Merchant Bankers
○ Underwriter
○ Brokers
○ leasing
○ Hire purchase
○ factoring
○ Venture capital
○ Credit rating

Topic 6: Security Analysis
Subtopics:
○ Risk and return analysis the risk return frame work
○ types of risks
○ Risk measurement and evaluation -SD
○ Variance and beta calculation and their interpretation Factors in investment decision
○ Fundamental analysis: Objectives, stages of fundamental analysis Economic analysis. Tools & factors, sources of information, Economic forecasting
○ Industry Analysis: Identification of prospective industry-key factors and their impact. Life cycle of industry Analysis. Analysis of competitive conditions in industry
○ Company Analysis: Selection of company, analysis of quantitative and qualitative factors SWOT Analysis and financial analysis, Dividend capitalization approach and price earning multi approach

Topic 7: Multinational Banking
Subtopics:
○ Origin of multinational Banking
○ operating pattern of multinational banks in India
○ functions of multinational banks in host countries
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Unit VII: Business Economics

Topic 1: Definition, Scope, and Importance of Business Economics, Role of Business Economics in Decision making, Objectives of a Business Firm Demand and Supply Analysis

Topic 2: Determinants of Demand Market Equilibrium and Price Determination of Consumer Behaviour,Utility Analysis, Indifference Curve Approach Production and Cost Analysis

Topic 3: Factors of Production, Law of Variable Proportion, Laws of Returns to Scale

Topic 4: Cost Concepts
Subtopics:
○ Fixed, Variable, Total Marginal, and Average Costs
○ Short-run and Long-run Cost Curves
○ Economies and Diseconomies of Scale

Topic 5: Market Structures and Pricing
Subtopics:
○ Perfect Competition: Features and Price Determination
○ Monopoly and Price Discrimination
○ Monopolistic Competition and Oligopoly
○ Pricing Strategies in Different Market Conditions

Topic 6: Macroeconomic Concepts
Subtopics:
○ National Income: Concepts, Measurement
○ Inflation: Causes, Effects, and Control
○ Business Cycles: Phases and Theories
○ Monetary and Fiscal Policies and Their Impact on Business

Topic 7: International Business Economics
Subtopics:
○ Balance of Payments and Exchange Rate Mechanism
○ Trade Policies: Free Trade vs. Protectionism
○ Foreign Direct Investment (FDI) and Its Impact on Business
○ WTO and Its Role in Global Trade
○ Government Policies and their impact on BusinessEnvironment
○ Economic Reforms and Liberalization
○ Sustainable Development and Corporate Social Responsibility
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Unit VIII: Business Taxation

Topic 1: Meaning, nature, and scope of taxation
Subtopics:
○ Types of taxes: Single Vs Multiple tax system
○ Proportional Vs progressive taxes
○ Direct Vs indirect taxes
○ Value added tax
○ CENVAT scheme
○ Constitutional provisions regarding taxation in India

Topic 2: Income Tax Act,1961
Subtopics:
○ Basic concepts of an Assessee, Previous Year, Assessment Year, Person, Income, Residential status and tax liability of an assessee
○ General Computation of income from Salaries,House Property, Business or Profession

Topic 3: Capital Gains
Subtopics:
○ Computation of taxable income and tax liability, deductions and slabs

Topic 4: CorporateTaxation
Subtopics:
○ Taxation of Companies
○ Domestic vs. Foreign Companies
○ Minimum Alternate Tax (MAT)
○ Dividend Distribution Tax (DDT) and its abolition
○ Tax Planning

Topic 5: Goods and Services Tax (GST)
Subtopics:
○ GST structure (CGST, SGST, IGST)
○ Registration process under GST
○ Input Tax Credit (ITC) and GST returns filing
○ GST compliance and penalties

Topic 6: Customs Act, 1962
Subtopics:
○ Basics of Import and Export duties
○ Anti-dumping duty and safeguard measures

Topic 7: Tax Administration and Compliance
Subtopics:
○ Tax Authorities and their powers
○ Tax Evasion vs Tax Avoidance
○ Filing of income tax returns (ITR)
○ Digital taxation and e-filing procedures
○ Penalties, appeals, and revisions
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Unit IX: Marketing Management.

Topic 1: Marketing analysis and Planning Demand forecasting, types and techniques, Marketing Research & Analytics

Topic 2: Advertising & Sale Promotion
Subtopics:
○ Advertisingtheories
○ Integrated Marketing Communication
○ MediaPlanning
○ Sales Promotion Strategies

Topic 3: Consumer Behavior& Market Research
Subtopics:
○ Psychological & Social Influences in Buying Decision Process
○ Market Research Methods

Topic 4: E-Commerce & Digital Marketing, SEO&SEM, Social Media Marketing, Email& Content Marketing

Topic 5: Strategic Marketing
Subtopics:
○ CompetitiveStrategies
○ BrandPositioning
○ Market Segmentation

Topic 6: International Marketing
Subtopics:
○ Global Trade Theories
○ Export& Import Policies

Topic 7: Financial Management in Marketing
Subtopics:
○ Marketing Budgeting

Topic 8: Services Marketing
Subtopics:
○ ServiceCharacteristics
○ Service Quality & Satisfaction

Topic 9: Retail logistics and supply chain Management

Topic 10: Brand & Product Management
Subtopics:
○ ProductLifecycle
○ BrandingStrategies
○ Packaging&Labelling

Topic 11: Business Ethics and Corporate Governance
Subtopics:
○ Ethical Issues in Marketing
○ Corporate Social Responsibility
○ Regulatory Framework
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EXAM STRUCTURE / SCHEME OF EXAMINATION
• [Not explicitly provided in the uploaded document]
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SYLLABUS SUMMARY (Auto-Generated)
• Total Units: 9
• Total Topics: 85
• Exam: Lecturer (10+2) Commerce
• Subject: Commerce
• Exam Year: 2025
✓ Extracted verbatim from the official uploaded document