Mahatma Gandhi University, Nalgonda
Ph.D. Entrance Test 2024
Part B Syllabus of Commerce
Unit-I: Accounting, Cost & Management Accounting and Financial Management:
(a) Accounting: Concept – Evolution – Accounting as Information System – Users
of Accounting Information – Accounting Principles: Concepts & Conventions –
Accounting Standards.
(b) Cost Accounting: Cost Concepts – Marginal Costing, Absorption Costing and
Differential Costing – Managerial Application of Marginal Costing– Process
Costing.
(c) Management Accounting: Ratio Analysis – Funds Flow Analysis - Cash Flow
Analysis - Human Resource Accounting – Responsibility Accounting –
Inflation Accounting -
Unit-II: Financial Management:
(a) Financial Management: Capital Budgeting Decisions –– Financing Decisions –
Dividend Decisions -Working Capital Management.
(b) Investment Management: Indian Capital Markets – Risk and Return Analysis –
Portfolio Analysis – Portfolio Selection.
Unit-III: Managerial Economics and Business Environment:
(a) Demand Analysis: Individual Demand and Market Demand – Elasticity of
Demand – Demand Estimation and Forecasting.
(b) Production and Cost Analysis: Production Function – Law of Diminishing
Marginal Returns – Short-run Cost Functions and Long-run Cost Function.
(c) Market Structure: Perfect, Imperfect, Monopoly, Monopolistic, Oligopoly
Markets.
(d) Liberalisation, Privatisation and Globalisation: New Economic Policy – Nature
and Forms of Privatisation – Stages and Consequences of Globalisation.
(e) WTO and Trade Policy: AOA – GATS – TRIPS – TRIMS – Regional Economic
Integration – Regional Trade Agreement – EU – ASEAN – SAARC – NAFTA –
BRICS – G20, India’s Trade Policy.
Page 1 of 2
Unit-IV: Marketing Management, Organisation Behaviour and Human
Resource Management:
(a) Marketing: Evolution of Marketing Concepts- Production – Product – Marketing
Myopia- Selling – Marketing – Societal - Segmenting, Targeting and Positioning
-Target Market – Diffused Market – Concentrated Market – Clustered Market –
Market Segmentation Concept and Bases – Product Positioning – Concept and
Bases.
(b) Marketing Mix: Product, Price, Promotion and Place.
(c) Marketing Research, Source of Market Information and Marketing-mix Research
(d) Organisational Behaviour: Understanding Individual Behaviour: Personality –
Learning – Perception – Attitude – Individual Behaviour – Group Behaviour:
Fundamentals of Groups – Stages of Development – Team Effectiveness –
Cohesiveness.
(e) Human Resource Management: Human Resource Planning - Recruitment –
Selection – Training – Development – Performance Management – Empowerment
– Knowledge Management – Virtual Organisations.
Unit-V: Quantitative Techniques and Research Methodology:
(a) Data Collection, Presentation and Analysis: Sources of Data: Primary and
Secondary Sources – Designing Questionnaire / Schedule – Census Vs.
Sampling – Measurement and Scaling – Processing and Presentation of Data
Editing – Coding – Classification – Tabulation – Graphic and Diagrammatic
Presentation.
(b) Hypothesis Testing: Parametric tests: Z-test, t-test, ANOVA – Non-Parametric
tests: Chi-Square, Sign test – Paired Sample Sign Test, Mann-Whiteny Test
(UTEST), One-Sample Run Test, Kruskal – Wallis test (H-Test), Rank
Correlation Test.
(c) Statistical Decision Theory: Nature of Decision – State of Nature – Pay-off
Tables – Expected Pay-off – Expected Opportunity Loss – Value of Perfect
Information – Types of Decision Situation.
(d) Game Theory and Linear Programming: Characteristics – Two Persons Zero
Sum Game – Maximum and Minimax Strategies – Saddle Point – Dominating
Strategy – Mixed Strategy – Linear Programming - Graphical Solutions with
two variables.
(e) Interpretation and Report Writing:– Interpretation: Essentials - Precautions –
Conclusions & Generalisation – Statistical Fallacies – Report Writing: Meaning
–Types of Reports – Stages in Preparation of Reports – Characteristics Structure
– Documentation – Footnotes and Bibliography.
* * *
Page 2 of 2
