UP TGT वाणिज्य (Commerce)

1. एकाउण्ट्स, संख्यिकी एवं अंकेक्षण (Accounts, Statistics, and Auditing)

  • एकाउण्ट्स (Accounts): Bookkeeping, Financial record maintenance
  • संख्यिकी (Statistics): Collection, classification, and analysis of data
  • अंकेक्षण (Auditing): Examination of financial records

Topics:

  • एकाउण्ट्स-पुस्तपालन (Bookkeeping): The meaning, purpose, and methods
  • दोहरा लेखा प्रणाली (Double-entry system): A system of accounting where every entry has two corresponding entries
  • रोजनामचा (Journal): Day-to-day record of business transactions
  • खाताबही (Ledger): A book for recording all financial transactions
  • तलपट (Trial Balance): A statement that ensures the accuracy of the accounting entries
  • समायोजन प्रविष्टियाँ (Adjustment Entries): Entries made at the end of the accounting period to ensure accurate financial statements
  • अन्तिम लेखे (Final Accounts): Preparation of final accounts with adjustments
  • साझेदारी खाते (Partnership Accounts): Accounts related to partnership businesses
  • कम्पनी लेखे (Company Accounts): Accounts related to company businesses
  • अंशों का निर्गमन एवं हरण (Issuing and Forfeiting Shares): Process of issuing shares and forfeiting them if conditions are not met
  • व्यापारिक संस्थाओं के लेखे (Business Entity Accounts): Accounts related to commercial entities
  • अधिकार शुल्क (Rights Fee): Payment for obtaining rights
  • लेखे किराया-क्रय (Lease-Purchase Accounts): Accounting for lease and purchase transactions
  • प्रभाग क्रय संबंधी लेखे (Departmental Purchase Accounts): Accounts related to purchases in different departments

2. सांख्यिकीय माध्य संगणियकी (Statistical Methods and Computation)

  • सांख्यिकी (Statistics): The science of collecting, analyzing, interpreting, and presenting data
  • माध्य संगणियकी (Arithmetic Computation): Mathematical computations related to statistics
  • आकणों का संग्रह (Data Collection): Gathering data for analysis
  • वर्गीकरण (Classification): Organizing data into categories
  • सारणीयन (Tabulation): Arranging data into tables for easy analysis
  • सारिणयकीय अपकिरण (Statistical Dispersion): Measure of how much the data varies from the average

3. अंकेक्षण (Auditing)

  • परिभाषा (Definition): Explanation of auditing
  • उद्देश्य (Purpose): The aim of auditing, ensuring accuracy in financial records
  • महत्व (Importance): The significance of auditing in financial transparency
  • प्रमाणन का अर्थ (Certification): The meaning of certifying financial statements
  • प्रमाणन के प्रकार (Types of Certification): Different ways of certifying financial accounts
  • प्रारम्भिक लेखे की पुस्तकों का प्रमाणन (Certification of Preliminary Books): Verification of initial accounting books

4. व्यापारिक संगठन एवं प्रबंध (Business Organization and Management)

  • व्यापारिक संगठन (Business Organization): Structure and organization of a business
  • व्यावसायिक संगठन का अर्थ (Meaning of Business Organization): The definition and scope of business organization
  • पर्यावरण प्रदूषण (Environmental Pollution): Pollution caused by industries
  • उद्योग धन्धे (Industrial Practices): Practices followed by industries
  • व्यापारिक कार्यालय के कार्य (Functions of Business Offices): The activities conducted in a business office
  • प्रबन्ध (Management): The process of planning, organizing, and controlling business operations
  • प्रबन्ध की प्रकृति (Nature of Management): Characteristics and roles of management
  • प्रबन्धकीय कार्य (Managerial Functions): Tasks related to management such as planning, staffing, and coordination
  • नियोजन (Planning): Setting goals and determining actions to achieve them
  • अभिप्रेरणा (Motivation): The process of encouraging employees to achieve business goals
  • समन्वय (Coordination): Ensuring all parts of the organization work together efficiently
  • नियंत्रण (Control): Monitoring and regulating business activities to meet objectives

5. अर्थशास्त्र, मुद्रा, बैंकिंग एवं भारतीय अर्थ व्यवस्था (Economics, Money, Banking, and Indian Economy)

  • अर्थशास्त्र (Economics): The study of production, distribution, and consumption of goods and services
  • मुद्रा (Currency/Money): The medium of exchange for goods and services
  • बैंकिंग (Banking): Activities related to financial institutions and their services
  • भारतीय अर्थ व्यवस्था (Indian Economy): The economic system of India

Topics:

  • उपभोग (Consumption): The use of goods and services
  • सीमान्त एवं कुल उपयोगिता (Marginal and Total Utility): The concept of additional satisfaction from consuming one more unit of a good
  • सीमान्त उपयोगिता द्वारा नियम (Law of Marginal Utility): The principle that utility decreases with each additional unit consumed
  • मांग (Demand): The desire to purchase goods or services
  • मांग की लोच (Elasticity of Demand): How demand changes with price fluctuations
  • उत्पादन के साधन (Factors of Production): Resources used for producing goods and services
  • उत्पत्ति के नियम (Laws of Production): The principles that govern the production process
  • जनसंख्या के सिद्धान्त (Theory of Population): Concepts related to population growth and its economic impact
  • विनिमय बाजार के प्रकार (Types of Exchange Markets): Different types of markets where goods are traded
  • पूर्ण प्रतियोगिता (Perfect Competition): A market structure where many firms sell identical products
  • एकधिकार (Monopoly): A market structure where a single firm controls the entire supply of a product
  • मूल्य निर्धारण (Price Determination): The process of setting prices for goods and services
  • सीमान्त उत्पादकता सिद्धान्त (Law of Marginal Productivity): The relationship between input and output in production
  • पूंजीवाद (Capitalism): An economic system based on private ownership and free market principles
  • समाजवादी अर्थ व्यवस्था (Socialist Economy): An economic system where the means of production are owned and controlled by the state
  • ग्रेशन का नियम (Gresham’s Law): The principle that “bad money drives out good money”
  • मुद्रा का परिणाम सिद्धान्त (Theory of Monetary Effects): The effects of changes in the money supply on the economy
  • वाणिज्यिक बैंक (Commercial Bank): A bank that provides services such as accepting deposits and lending money
  • रिजर्व बैंक आफ इण्डिया (Reserve Bank of India): The central banking institution of India responsible for monetary policy
  • भारतीय अर्थव्यवस्था की विशेषतायें (Characteristics of Indian Economy): Features that define the Indian economic system
  • जनसंख्या की समस्या (Population Issues): Challenges related to population growth and density in India
  • कृषि की समस्या (Agricultural Issues): Problems faced by the agricultural sector in India
  • विदेशी व्यापार संबंधी समस्या (Foreign Trade Issues): Issues related to India’s foreign trade policies and practices