TRB Lecturers in Government Polytechnic Colleges Modern Office Practice Syllabus 2017. This is the final syllabus and remember it is enough to read just this portion to write TRB exam for Lecturers in Govt Polytechnic Colleges. MODERN OFFICE PRACTICE UNIT 1: ACCOUNTS & FINANCE Basic Accounting concepts – Capital & Revenue –Financial statements - Preparation of final Accounts – Schedule VI Part I & Part II. Partnership Accounts - Admission, Retirement, Death, Dissolution & cash distribution. Single Entry - Statement of Affairs method & conversion method. Company Accounts – Issue & forfeiture if shares – Issue & Redemption of Preference shares & Debentures – Purchase of Business – Profits prior to Incorporation - Managerial Remuneration - Dividend declared out of the past and current profits – Issue of Bonus shares – Preparation of company balance sheet - Amalgamation, Absorption, Internal reconstruction – External reconstruction – Liquidation – Accounts for Banking & Insurance companies – Valuation of shares & goodwill - Inflation Accounting - CPP & CCA Method - Human resource Accounting – International Accounting Standards. Cost Accounting – Meaning & definitions – Nature & Significance – Characteristics of ideal costing system – Elements of Costing – Cost concepts – Fixed & Variable costs – Preparation of Cost sheet - Costing methods: Job costing, Unit costing. Process costing. Service costing, contract costing & marginal costing – Materials – Labour – Overheads – Reconciliation of cost & financial accounts. Management Accounting – Meaning – Nature – Objectives – Scope & Importance – Limitations – Analysis and interpretation of financial statements – Tools of management accounting: Ratio Analysis, Fund flow statements, Cash flow statements, Budgetary control, Variance analysis and Marginal costing (Applications of Marginal Costing). UNIT 2 : FINANCIAL MANAGEMENT Financial Management - Meaning and Definitions – Nature and scope - objectives – Role and functions of financial manager – Risk and Return relationship – Cost of Capital: Meaning and importance – Cost of debt, equity, preference equity and retained earnings - Weighted average cost of capital – Capital budgeting techniques: ROI, Payback period and discounted cash flow. Financial leverages - operating leverages – EBIT – EPS analysis - Financial, operating and business Risks - Capital structures – Theories –Net Income approach - Net operating income approach – MM approach – Determinants of capital structure - leasing and its types - Advantages and disadvantages of leasing - Evaluation of leasing. Dividend theories & polices - Walter's model -MM model – Determinants of dividend policies - Working capital management – Concept – Importance – Determinants and computation of working capital – Working capital forecasting – Management of Inventories, cash and receivables. UNIT 3: HUMAN RESOURCE MANAGEMENT Human Resource Management – Meaning – Importance – Scope – Objectives – functions - Organisation structure - Human resource planning – Job Analysis -Role Analysis - Selection and recruitment – Testing – Interview – Placement - Promotion – Job evaluation and Merit rating – Job morale and Satisfaction – Performance appraisal - Various Training programmes - Theories X and Y – Motivation theories. Human behaviour in organisation – Perception Learning – Definition of learning - Learning theories – Concept – Personality – Determinants of personality – Theories of personality - Group dynamics – Decision making process – Nature - psychological barriers of decision making – Creativity in decision making - Traditional, Quantitative, Creative and Participative decision making techniques. Discipline – Meaning - Causes of indiscipline – Acts of Indiscipline – Procedure for disciplinary action – Grievance - Meaning – Characteristics of Grievance – Causes of Grievance - Grievance knowing methods - Redressal procedure. Organisation conflict – Individual conflict – Organisational conflict – Management of conflicts – leadership – Types of leaders – Theories of leadership – Qualities of a good leader –Workers participation in management. UNIT 4 : ECONOMICS Economics - Meaning and Definitions - Nature and scope – Concepts – Theories of Economics: Adam Smith, Robinson and Samuelson's theories - Criticism on economic theories. Demand Analysis –Determinants of demand – Elasticity of demands – Types of elasticity - Factors influencing elasticity of demand - Demand forecasting – Goods - Types of Goods - Consumer Surplus. Cost concepts - Cost and Output relation – Cost control and Cost reduction - Behaviour of cost in short and long runs - Break even analysis – Economies of large scale production. Market Structure - Perfect, Imperfect, monopoly, Monopolistic competition and Oligopoly -Price determination – P ricing policies - Business cycles – National Income - Monetary policy and fiscal policy – Public finance – Public debt. UNIT 5: MARKETING Marketing – Meaning and Definitions – Nature and scope – Objectives - Functions - Marketing concepts – Market forecasting – Market Segmentation – Market research - meaning, scope and objectives – Future of marketing research - Market information system – Consumer rights and protection – Consumer responsibility. Product Mix - Product planning – Product development – Pricing Mix – Role of Pricing - Need and importance of pricing – Price determination process – Pricing policies and methods - Promotional Mix – Sales promotion – Various methods of sales promotions -Advertising – Meaning and definition – Functions and objectives of advertising – Channels of advertising - Personal selling process. Distribution process – Meaning – Importance – Objectives – Establishment of sales policies – Sales organisation structure – Sales force management - Selection, training and control of sales force. Service Marketing – Meaning and definition – significance – classification of service markets - Organised markets – Features – Functions and objectives – Cooperative marketing - Objectives and need – Functions – Features – Operational methods – Problems and remedial measures. UNIT 6: INCOME TAX AND TAX PLANNING Income tax – Meaning – Sources of Indian Tax laws – Principles of good tax system - Income Tax Act 1961 –Basic concepts – Previous Year - Current Year – Assessment – Types - Assessee and its types - Person and different types of persons - Residential Status for various persons - Scope of Total Income – Incomes exempted from total income – Agricultural Income - Tax free and relief incomes. Computation of taxable income under various heads: Salaries, House Property, Business or Profession, Capital Gains and Other Sources. Aggregation of Income – Set off and carry forward of losses – Deductions – Computation of total income – Computation of total income for Individuals and firms. Tax Planning – Advance Income Tax – Tax deducted at source – Self Assessment Tax - Returns to be submitted by various assesses. UNIT 7: INTERNATIONAL TRADE International trade - Meaning, Nature and Scope – Role of foreign trade in India - Need for foreign capital – Forms of foreign capital – limitations – Government policies towards foreign capital - Promotion of foreign investment – NRI Investment - Problems in NRI Investment - Balance of Trade and Balance of Payment. Multi National Corporations – MNC Culture and its Implications in social and economic issues – Government policies towards MNCs – Transnational Corporations. Regional Economic Integration: SAARC – ASEAN – EC -NAFTA Euro Currency Market – GATT – WTO – World Bank – IMF - IDA. Foreign Exchange – Exchange rate – Mechanism for exchange rate -Risk Management-Transfer of international payments – Convertibility of rupee – Foreign Investment Institutions & Instruments: GDRs, ADRs, Fils-Their role in Indian Capital Market. UNIT 8: RESEARCH METHODOLOGY AND QUANTITATIVE TECHNIQUES Research Methodology - Definition, meaning and nature – Scope and objectives - Types of research: Experimental Research, Survey Research, Case study methods and Ex post facto Research. Research design – Research Problem – Process of Research - Sources of data collection -Methods of Primary data collection – Sampling and Sampling design – Pilot study and Pre testing - Analysis and interpretation of data – Report writing - Steps in report writing - presentation of a report. Quantitative techniques – Meaning – Role – Advantages and limitations - Correlation Analysis – Simple – Partial and multiple regression analysis - Time series. Probability – Elements – Theorems – Theoretical distributions – Binomial - Poison - Normal Distribution. Hypothesis – Definition – Types - Type I Error - Type II Error - 't' test - 'F' test - Chi square test.