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
2Accounting 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
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
3Business 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
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
5Business 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 non- probability methods, Sampling distribution, Central limit theorem, Standard error, Statistical estimation
Hypothesis testing: z-test, t-test, ANOVA, Chi–square test, Mann-Whitney test (U- test), Kruskal-Wallis test (H-test), Rank correlation test
Report writing
6Business 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
Financial sector reforms including financial inclusion
Digitisation 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
8Marketing 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
Trends in marketing: Social marketing, Online marketing, Green marketing, Direct marketing, Rural marketing, CRM
Logistics management
9Legal 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 (IPR, : 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
10Income-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
Paper-I — common to every subject
1Teaching Aptitude
Teaching: Concept, Objectives, Levels of teaching (Memory, Understanding and Reflective), Characteristics and basic requirements.
Learner’s characteristics: Characteristics of adolescent and adult learners (Academic, Social, Emotional and Cognitive), Individual differences.
Factors affecting teaching related to: Teacher, Learner, Support material, Instructional facilities, Learning environment and Institution.
Methods of teaching in Institutions of higher learning: Teacher centred vs. Learner centred methods; Off-line vs. On-line methods (Swayam, Swayamprabha, MOOCs etc.).
Teaching Support System: Traditional, Modern and ICT based.
Evaluation Systems: Elements and Types of evaluation, Evaluation in Choice Based Credit System in Higher education, Computer based testing, Innovations in evaluation systems.
2Research Aptitude
Research: Meaning, Types, and Characteristics, Positivism and Post-positivistic approach to research.
Methods of Research: Experimental, Descriptive, Historical, Qualitative and Quantitative methods.
Steps of Research.
Thesis and Article writing: Format and styles of referencing.
Application of ICT in research.
Research ethics.
3Comprehension
A passage of text be given. Questions be asked from the passage to be answered.
4Communication
Communication: Meaning, types and characteristics of communication.
Effective communication: Verbal and Non-verbal, Inter-Cultural and group communications, Classroom communication.
Barriers to effective communication.
Mass-Media and Society.
5Mathematical Reasoning and Aptitude
Types of reasoning.
Number series, Letter series, Codes and Relationships.
Mathematical Aptitude (Fraction, Time & Distance, Ratio, Proportion and Percentage, Profit and Loss, Interest and Discounting, Averages etc.).
6Logical Reasoning
Understanding the structure of arguments: argument forms, structure of categorical propositions, Mood and Figure, Formal and Informal fallacies, Uses of language, Connotations and denotations of terms, Classical square of opposition.
Evaluating and distinguishing deductive and inductive reasoning.
Analogies.
Venn diagram: Simple and multiple use for establishing validity of arguments.
Structure and kinds of Anumana (inference), Vyapti (invariable relation), Hetvabhasas (fallacies of inference).
7Data Interpretation
Sources, acquisition and classification of Data.
Quantitative and Qualitative Data.
Graphical representation (Bar-chart, Histograms, Pie-chart, Table-chart and Line-chart) and mapping of Data.
Data Interpretation.
Data and Governance.
8Information and Communication Technology (ICT)
ICT: General abbreviations and terminology.
Basics of Internet, Intranet, E-mail, Audio and Video-conferencing.
Digital initiatives in higher education.
ICT and Governance.
9People, Development and Environment
Development and environment: Millennium development and Sustainable development goals.
Human and environment interaction: Anthropogenic activities and their impacts on environment.
Environmental issues: Local, Regional and Global; Air pollution, Water pollution, Soil pollution, Noise pollution, Waste (solid, liquid, biomedical, hazardous, electronic), Climate change and its Socio-Economic and Political dimensions.
Impacts of pollutants on human health.
Natural and energy resources: Solar, Wind, Soil, Hydro, Geothermal, Biomass, Nuclear and Forests.
Natural hazards and disasters: Mitigation strategies.
Environmental Protection Act (1986), National Action Plan on Climate Change, International agreements/efforts -Montreal Protocol, Rio Summit, Convention on Biodiversity, Kyoto Protocol, Paris Agreement, International Solar Alliance.
10Higher Education System
Institutions of higher learning and education in ancient India.
Evolution of higher learning and research in Post Independence India.
Oriental, Conventional and Non-conventional learning programmes in India.
Professional, Technical and Skill Based education.
Value education and environmental education.
Policies, Governance, and Administration.
Official UGC-NET syllabus (ugcnet.nta.ac.in), Paper-II subject units, verbatim.
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