HNB Garhwal University Srinagar Garhwal

Syllabus for Ph. D Entrance Examination

Subject: Commerce

I: Financial and Management Accounting: Basic Accounting Concepts, Capital and

Revenue, Financial Statements Analysis, Advance Company Accounts: Issue, Forfeiture,
Purchase of Business, Liquidation, Valuation of Shares, Amalgamation, Absorption and
Reconstruction, Holding Company Accounts Cost and Management Accounting: Ratio
Analysis, Funds Flow Analysis, Cash Flow Analysis, Marginal Costing and Break –Even
Analysis, Standard Costing, Budgetary Control, Costing for Decision- Making.

II: Business Economics: Nature and Meaning, Scope of Business Economics, Concept of
Profit and Wealth Maximization, Demand Analysis and Elasticity of Demand, Indifference
Curve Analysis, Law of Returns, Price Determination in Different Market Situation, Concept
of Economic Growth and Development, national Income, Business Cycles, Inflation.

III: Business Environment: Elements of Business Environment, new Economic Policy,

Fiscal and Monetary Policy, Industrial Policy, Exim Policy, Legal Environment of Business
in India, Competition Policy, Consumer Protection, Environment Protection.

IV: Financial Management and Institutions: Time Value of Money, Risk and Return,
Capital Structure, Cost of Capital and Leverage Analysis, Investment Decisions, Working
Capital Management, Dividend Policy, Development Banking, Security Market, Stock
Exchange, SEBI.

V: Business Management: Meaning, Concepts, Nature and Significance of Management,

Theories of Management, Planning, Organization, Staffing, Motivation and Control.

VI: Marketing Management: Evolution of Marketing, Marketing Mix, Marketing

Environment, Market Segmentation, Consumer Behaviour, Product Decisions, Pricing
Decisions, Distribution Decisions and Promotional Decisions.

VII: Human Resource Management: Concepts, Nature and Scope of HRM, Planning,
Recruitment and Selection, training and Development, Wage and Salary Administration,
Incentive and Fringe Benefits, Morale and Productivity, Performance Appraisal, Industrial
Relations- Health, Safety, Welfare and Social Security.

Suggested readings:
1. Zikmund, Babin, Carr and Griffin, Research Methodology, Cengage Learning.
2. Malhotra and Dash, Marketing research, Prentice Hall of India.
3. Gupta, S.P., Business Statistics, Sultan Chand Publishers.
4. Dessler, Gary and Biju Varkkey, Human Resource Management, 11 th ed., Pearson Education,
New Delhi.
5. Gomez-Mejia, et al., Managing Human Resources, 3rd ed. Pearson Education.
6. Kotler Philip, Marketing Management-Analysis, Planning, Implementation and Control, Prentice
Hall, New Delhi.
7. Ramaswami, V.S and Namakumari, S, Marketing Management, Mac Millan India, New Delhi.
8. Prashna Chandra, Financial Management, McGraw Hill.
9. Pandey, I.M, Financial Management, 9th Ed., Vikas Publishing.
10. Khan and Jain, Financial Management, McGraw Hill.
11. Baumol, Shalliam J., Economic theory and operations analysis, Prentice hall, Landon.
12. Paul Samuelson and Nordhaus, Economics, 19th ed., Tata McGraw-Hill, New Delhi.
13. Adhikary, M., Economic Environment of Business, Sultan Chand & sons New Delhi.
14. Ashwathappa, K., Legal Environment of Business, Himalaya Publication New Delhi.
15. Cherunilam, Francis, Business Environment, Himalaya Publishing House, New Delhi.
16. Stoner, James A.F., Management, Pearson (Textbook).
17. Robbins, Stephen P. and Coulter, Mary, Management, Prentice Hall.
18. Koontz, Harold and Weihrich, Heinz, Essentials of Management, McGraw-Hill.
19. S. M. Maheshwari, Fiannacial Accounting, Vikas Publishing.