HELLO, my friend wants to take admission into the Phd course at the KL University. So for this he has to give the entrance exam. He is looking for the syllabus of it. Will you please give me the link from where I can download the syllabus of the entrance exam to take admission into the Phd course at the KL University?

The Syllabus for Entrance Test for PhD Admissions Department of Commerce of K L University is as follows:

FINANCIAL ACCOUNTING
Introduction-Objectives-Definition of Accounting-Attributes of Accounting-Financial Accounting Creation: Recording, Classifying, Summarizing-Objectives of Accounting: Maintenance of Records for Business Transactions/Events, Ascertaining Whether the Business Operations have been profitable or not, Depicting the Financial Position of the Business, Providing information to the users of Financial Information-Accounting Information: Quantitative and Non-Quantitative Information, Accounting Information System-Sources of Financial Information: Financial Statements, Auditor’s Reports, Director’s Reports, Supplementary Schedules, Other Sources-Double Entry System of Financial Accounting Generally Accepted Accounting Principles-Concepts/Assumptions: Business Entity, Money Measurement, Going Concern, Accounting Period, Dual Aspect Concept Conventions/Principles: Dual Aspect, Realization, Cost, Matching, Full Disclosure, Conservatism, Materiality, Consistency Financial Statements-Objectives of Financial Statements-Components of Financial Statements: Profit and Loss Account, Balance Sheet, Cash Flow Statement, Foot Notes -Form and Contents of Financial Statements-Profit and Loss Account: Income Statement, Contents of Income Statement, Trading and Profit and Loss Account, Contents of Trading and Profit and Loss Account-Balance Sheet: Assets, Liabilities, Equity, Contents of Balance Sheet-Cash Flow Statement: Operating Activities, Investing Activities, Financing Activities-Understanding Financial Statements-Qualitative characteristics of Financial Statements: Understandability, Relevance, Reliability, Comparability

FINANCIAL MANAGEMENT
Nature and Scope of Financial Management- Goals & objectives of financial management, Role of Financial Manager -Concept of time value of money; Sources of long term and short term financing, Overview of Indian Stock Markets; Capital Budgeting decisions: NPV- IRR - Risk analysis in capital budgeting. RADR, certainty equivalent, decision tree analysis; Capital structure decisions: capital structure theories -EBIT &EPS analysis – financial LeverageOperating leverage - Cost of capital and WACC; Dividend decisions: dividend models - dividend theories - Working capital - cash Management - Inventory Management – Receivables management.

MANAGERIAL ECONOMICS
Economics and managerial decision making; Managerial Economics, Nature and scope of Managerial Economics; Tools of Managerial Economics; The firm and its goals; The Nature of profits; Role of a Managerial Economist; Demand and Supply Analysis: Concept of demand, Determinants of demand, Law of Demand; Law of supply; Elasticity of demand, Types of Elasticity of demand, Demand estimation and demand forecasting; Production and Cost Analysis: Production functions; Optimum input combination; Cost concepts, Cost curves, Economies of Scale; Markets, Kinds of Competition; Features of different types of market structures, Price & Output determination under Perfect competition, Monopoly, Monopolistic competition, Oligopoly; Macroeconomic concepts: National Income, Measurement of National Income; Business Cycles, Stages of business cycles; Inflation, Types of Inflation; Measures to overcome Inflation.

BANKING INTRODUCTION TO INDIAN BANKING SYSTEM
Meaning and Definition of Bank and Banking, Significance, Evolution of Banks in India, Composition of Indian Banking System, – Private sector Banks – Indian Banks operations at abroad-Local area banks-Reserve Bank of India-Legal framework-Mains functions of RBI-Functions of various departments of RBIReforms in financial and Banking sector-Banker Customer Relationship-Customer services in Banks- Commercial Banks, Development Banks, Regional Rural Banks, Cooperative Banks, NABARD, LDBs, EXIM Bank- Recent Trends in Indian Banking: Types of Financing – Repayment Methods, Venture Capital, Factoring Services, Internet and Mobile Banking, Deposit Insurance Scheme, Gold Deposit Scheme, Capital Adequacy, Asset Classification, Provisioning Requirements, Disclosure Standards, and Risk Management System.

COST AND MANAGEMENT ACCOUNTING
Cost Accounting-Objectives of cost Accounting-cost concepts – cost classification-management accounting-natured and scope – role of management accounting- tools and techniques of management accounting-Elements of cost-Material cost-Purchase procedure, store keeping and inventory control, stock levels-pricing of receipts and issue of materials-labor cost-classification of labor cost, labor turnover, idle time, incentive methods, bonus plans, time rate and piece rate and differential piece rate methods-Overheads-nature classification, collection, allocation, apportionment absorption and control of overheads-methods of costing-job costing-contract costing-Budgetary control –Marginal costing-Financial statement analysis-Common size statement – comparative statements-Ratio analysis- Cost volume profit analysis-Funds flow analysis and cash flow analysis.