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Note of Commerce by HILAL Ahmed

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1|Page HILAL-AHMED: WHATSAPP=9906837425

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2|Page HILAL-AHMED: WHATSAPP=9906837425 PREFACE I am glad indeed to place this title 5TH EDITION NTA COMMERCE in the hands of those students who are preparing for NTA exam. This book is written strictly according to the prescribed syllabus. In preparing this book, I have freely drawn the material both from the books of Indian & foreign authors. The book is divided into 12 units. I request every teacher and the taught to bring such mistakes to the notice of the author so that they can be redressed in the nest edition. I welcome every constructive suggestion that goes in improving the quality of the work and the utility of the book. 2019 Srinagar­J&K 190001 HILAL AHMED (B.COM/M.COM/PGDBA) AHMADHILAL850@GMAIL.COM 9906837425 / 7006246674

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3|Page HILAL-AHMED: WHATSAPP=9906837425 STAY CONNECTED WITH MY YouTube CHANNEL https://www.youtube.com/channel/UCeej8Zas0XJPgMaUdfIstA https://www.facebook.com/ahmadhilal850 9906837425 NOTE- IF ANY MISTAKE OR OMMISSION WILL BE FIND IN THE E-BOOK PLEASE CONTACT OR E-MAIL ME

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4|Page HILAL-AHMED: WHATSAPP=9906837425 SYLLABUS Unit 1: Business Environment and International Business Concepts and elements of business environment: Economic environmentEconomic systems, Economic policies (Monetary and fiscal policies); Political environment Role of government in business; Legal environment- Consumer Protection Act, FEMA; Socio-cultural factors and their influence on business; Corporate Social Responsibility (CSR) Scope and importance of international business; Globalization and its drivers; Modes of entry into international business Theories of international trade; Government intervention in international trade; Tariff and non-tariff barriers; India’s foreign trade policy Foreign direct investment (FDI) and Foreign portfolio investment (FPI); Types of FDI, Costs and benefits of FDI to home and host countries; Trends in FDI; India’s FDI policy  Balance of payments (BOP): Importance and components of BOP  Regional Economic Integration: Levels of Regional Economic Integration; Trade creation and diversion effects; Regional Trade Agreements: European Union (EU), ASEAN, SAARC, NAFTA  International Economic institutions: IMF, World Bank, UNCTAD  World Trade Organization (WTO): Functions and objectives of WTO; Agriculture Agreement; GATS; TRIPS; TRIMS Unit 2: Accounting and Auditing Basic accounting principles; concepts and postulates  Partnership Accounts: Admission, Retirement, Death, Dissolution and Insolvency of partnership firms 

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