JMI ENTRANCE Commerce, Accountancy & Business Studies Syllabus

JMI ENTRANCE Commerce, Accountancy & Business Studies: topic-wise syllabus

1. 1

   Financial & Management Accounting

   ~14 marks

   • Accounting Basics — Principles, Concepts, Conventions, Double Entry, Journal, Ledger, Trial Balance
   • Final Accounts — Trading A/c, P&L A/c, Balance Sheet, Adjustments (Closing Stock, Depreciation, Outstanding)
   • Partnership Accounts — Admission, Retirement, Death, Dissolution, Goodwill Valuation
   • Company Accounts — Issue of Shares/Debentures, Underwriting, Bonus, Buyback, Redemption
   • Ratio Analysis — Liquidity, Solvency, Activity, Profitability Ratios, Interpretation
   • Cash Flow Statement — AS-3, Operating/Investing/Financing Activities, Preparation
   • Cost Accounting — Marginal Costing, BEP, Standard Costing, Variance Analysis, Activity-based Costing
   • Accounting Standards — Ind AS, IFRS, GAAP, Revenue Recognition, Depreciation, Inventory Valuation
2. 2

   Business Studies & Management

   ~14 marks

   • Management — Functions (Planning, Organizing, Staffing, Directing, Controlling), Fayol, Taylor, Koontz
   • Organizational Behaviour — Motivation (Maslow, Herzberg, McGregor), Leadership, Group Dynamics, Communication
   • Marketing — Marketing Mix (4Ps), Product Life Cycle, Pricing, Distribution, Promotion, Branding, Consumer Behavior
   • Human Resource Management — Recruitment, Selection, Training, Performance Appraisal, Compensation, Industrial Relations
   • Business Environment — Economic, Political, Social, Legal Environment, Liberalization, Privatization, Globalization
   • Entrepreneurship — Types, Startup Ecosystem, Business Plan, Venture Capital, Startup India, MSME
   • Financial Markets — Stock Market, SEBI, Mutual Funds, Derivatives, IPO, Secondary Market
   • Business Laws — Indian Contract Act, Companies Act 2013, Partnership Act, Negotiable Instruments Act
3. 3

   Economics (Micro & Macro)

   ~12 marks

   • Microeconomics — Demand & Supply, Elasticity, Consumer Equilibrium (Utility, Indifference Curve), Production, Cost, Market Structures
   • Macroeconomics — National Income, GDP, GNP, Methods of Measurement, Aggregate Demand/Supply
   • Money & Banking — Functions, RBI, Monetary Policy, Inflation, Commercial Banks, NBFIs
   • Public Finance — Budgeting, Fiscal Policy, Taxation, Deficit, Public Debt
   • Indian Economy — Planning, NITI Aayog, Agriculture, Industry, Services, Foreign Trade, Economic Reforms
4. 4

   Business Mathematics & Statistics

   ~10 marks

   • Mathematics — Arithmetic, Algebra, Matrices, Calculus Basics, Interest (Simple/Compound), Annuities
   • Statistics — Mean, Median, Mode, Dispersion, Correlation, Regression, Index Numbers
   • Probability & Distributions — Theory, Binomial, Poisson, Normal, Expected Value
   • Time Series & Forecasting — Trends, Seasonal Variation, Moving Averages