COMMERCE (CODE NO. 12 )1. Theoretical Accounting Nature, Objectives, Principles, Concept, Convention & limitation,Accounting Process. 2. Practical Accounting Final Accounts with Adjustments, Capital and Revenue Items,Depreciation Reserves -Provisions and Funds. 3. Partnership Accounts Partnership deed, Admission, Retirement, Death and dissolution. 4. Company Accounts Issue, forfeiture and re-issue of shares, Issue of Right and BonusShares, Issue and Redemption of Debenture, Final Accounts, Analysis And Interpretation of Published Accounts. 5. Cost Accounts Nature, objectives & importance, Elements of cost, Cost-sheets, Tenders, Reconciliation of cost and Financial Accounts. 6. Auditing Nature, objects and importance; Audit Programme, Appointment of Auditor, Rights, Duties and Liabilities of an Auditor. 7. Management Concepts - traditional & Modern Functions of Management: Planning, Organization, Staffing, Direction, co-ordination & control, decisionMaking, Communication Professional Management.8. Secretarial Practices Appointment of company secretary, Rights, duties and liabilities ofCompany secretary, position of Company Secretary MeetingsDrafting, Notice, Agenda & minutes. 9. Commercial Maths.Simultaneous Equations, Calculation of Average, Ratio, Commission, Profit & Loss and Interest- Simple & Compound.10. Different Dimensions of Commerce(1) Entrepreneurship - Nature, Functions and importance. (2) Stock exchange - Functions and Importance.