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Paper 1 : Organisation and Management Fundamentals (One Paper: 3 hours: 100 marks)
Section I - Organisation (30 marks)
i. Functional areas of organisation - different organisation structures,
operations of main functional areas of business, the organisation and
the activities of different functions. Formal and informal organisation
– principles of organisation, criteria for grouping activities.
Schools of organisation theory - classical, behavioural and systems,
current trends and approaches, behaviour in organisation, role of behavioural
science.
Organisational management - objectives (missions, goals and targets),
conflict between the objectives; appropriate strategy formulation; the
determinants of culture – the different models available for categorising
cultures; different models of organisational management available to achieve
goal congruence.
Section II - Management (70 marks)
Paper 2: Financial Accounting Fundamentals (One Paper: 3 hours: 100 marks)
i. Basics of bookkeeping and accounting - definition and its usefulness. Financial accounting principles, concepts and convention - measurement of business income. Position Statement. Accounting Standards - national and international (basic knowledge).
System of book keeping - double entry system, books of prime entry, subsidiary books, recording of cash and bank transactions, preparation of ledger accounts, preparation of trial balance - interpretation and usefulness.
Bank reconciliation statement - Need for reconciliation between cashbook and bank pass book and problems relating to the preparation of bank reconciliation statement.
Accounting mechanics (including computerization.), bill of exchanges, consignment and joint venture.
Paper 3: Economics and Business Fundamental (One Paper: 3 hours: 100 marks)
Section I - Economics (50 marks)
Section II: Business Fundamentals (50 marks)
( i )Types of business units - sole proprietorship, partnership,
companies, co-operatives, Hindu Undivided Family, joint stock companies,
public utility services and state enterprises.
Company organisation and management - types of companies - their
formation, incorporation and commencement of business, memorandum of association
and articles of association, prospectus, shares and debentures, Board
of directors and general meetings.
(ii) Business objectives - concept and rationale of social responsibility,
business and its environment, interface with legal, political, economic,
social and cultural aspects.
Stock exchange and its workings - dealers and brokers’ transactions,
economic significance, conditions of membership, role of stock exchanges.
Business communication and report writing - commercial correspondence
and report writing.
Paper 4: Business Mathematics and Statistics Fundamentals (One Paper: 3 hours: 100 marks)
Aim: To ensure a basic understanding a quantitative tool and their
elementary application of business problems.
Level of knowledge: Basic knowledge.
Arithmetic (15 marks)
Average, mixtures, computation of interest, discounting of bills, percentages,
ratios and proportions.
Algebra (25 marks)
Mensuration (30 marks)
Area and perimeter of triangles, circles, parallelogram, regular polygon, volume and surface of cube, prism, cylinder, pyramid, cone, frustums and spheres (including zone and segments). Plain Co-ordinate Geometry (Rectangular Cartesian co-ordinates only). Length of line segments, section ratio, gradient of a line, equations of straight lines, circles, parabolas, Ellipse and hyperbolas (standard forms only).
Elementary Statistics (30 marks)
Graphical presentation of statistical data, frequency distribution, measures
of central tendency (mean, median, mode) measures of dispersion (range,
mean deviation, standard deviation, variance), measures of skewness and
kurtosis.
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