Corporate Accounting Syllabus For B.Com. (Hons.) IIIrd Semester of Binod Bihari Mahto Koylanchal University Dhanbad

Course Objective : To help the students to acquire the conceptual knowledge of the Corporate Accounting and to learn the techniques of preparing the financial statements.

• Unit 1 : Accounting for Share Capital and Debentures Issue, forfeiture and reissue of forfeited shares : concepts & process of book building. Issue of rights and bonus shares. Buy back of shares. Redemption of preference shares. Issue and Redemption of Debentures.
• Unit 2 : Final Accounts Preparation of Profit and loss account and balance sheet of corporate entities.
• Unit 3 : Valuation of Goodwill and Valuation of Share Concept and Methods of calculation of Valuation of Goodwill and Shares.
• Unit 4 : Amalgamation of Companies Concepts and Accounting treatment as per Accounting Standard : 14 (ICAI), Amalgamation in the nature of Merger and purchase, Internal Reconstruction.
• Unit 5 : Accounts of Holding Companies/Parent Companies Concept of Holding, Pre acquisition and Post Acquisition Profit and Loss, Preparation of consolidated balance sheet with one subsidiary company.
• Unit 6 : Cash Flow Statement Concepts of Funds. Preparation of cash flow statement as per Accounting Standard (AS) : (Revised) (ICAI) : Indirect method only.

Corporate Accounting Book Contents

1. अंशो का निर्गमन, हरण, पुनर्निर्गमन एवं पुनर्खरीद
2. पूर्वाधिकार अंशो का निर्गमन एवं शोधन
3. ऋणपत्रों का निर्गमन एवं संशोधन
4. कम्पनी अन्तिम खाते
5. कम्पनियों के एकीकरण का लेखांकन (लेखांकन मानक-14 के अनुसार)
6. कम्पिनयों का पुनर्निर्माण
7. सुत्रधारी कम्पनियों का समेकित (एकीकृत) चिट्टा (ए. एस.-21 सहित)
8. ख्याति का मूल्यांकन
9. अंशो का मूल्यांकन
10. लाभों का निपटारा (लाभांश एवं बोनस अंश)
11. कम्पनियों का समापन (दिवाला एवं शोधन अक्षमता संहिता, 2016)

• वस्तुनिष्ठ प्रश्न

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Salient Features of the revised edition of the Book :

•  Accuracy is one of the important features of the book.
• Chapter of Consolidated Balance Sheet of Holding Companies has been thoroughly revised and new material has been incorporated.
• The unique salient feature of this revised edition of the book is the inclusion of the chapter Cash Flow Statement revised on the basis of the AS-4 (Revised) as per new syllabus.
• Simple language and most Systematic order explaining each and every topic at length.
• Provisions of the Companies Act, 2013 which have direct or indirect relation with various topics of the book have been incorporated. Entire book has been modified as per the Companies Act, 2013 (as amended up-to-date).
• The book adequately satisfies the standard of B.Com. examination since the Illustrations and Questions of this book have been selected from Examination Papers of various Universities.
• Selection of practical Illustrations and Questions in each chapter and placing them in a systematic order is so reasonable, logical, orderly and scientific that even an ordinary student can acquire real, complete, thorough and uptodate knowledge of the subject Corporate Accounting without any exertion on his part.

Corporate Accounting Syllabus For B.Com. (Hons.) IIIrd Semester of Binod Bihari Mahto Koylanchal University Dhanbad

Unit 1 : Accounting for Share Capital : Meaning, Needs and Importance of Corporate Accounting, Issue, Forfeiture and Re-issue of shares, Underwriting and lien on shares, Concept of Buyback, Bonus and Right Shares
Unit 2 : Accounting for Debentures : Meaning, Significance and its classification, Different terms of issue of debenture, Methods of Redemption of debenture, Accounting Treatment : Issue of Debenture, Different Modes of Redemption of Debentures with Conversion of Debentures into Shares.
Unit 3 : Final accounts of limited liability companies as per the existing company Act, 2013, Winding up of Companies : Meaning, Definition and its types, Preparation of Statement of Affairs as per format of the Act, Deficiency Account and Liquidator’s Final Statement of Account.
Unit 4 : Accounting for Amalgamation and Internal reconstruction Forms of amalgamation and its motive, Types of Amalgamation, Methods of amalgamation, Internal reconstruction and its accounting treatment, Difference between internal and external reconstruction.
Unit 5 : Consolidation of Accounts as per Companies Act, 2013 : Holding Company, Subsidiary Companies, Associate Companies, Calculation of Pre-acquisition and post acquisition Profit and loss.
Unit 6 : Valuation of Goodwill and Shares : Valuation of Goodwill : Need—Methods : Average Profits Super Profits and Capitalization Methods : Valuation of Shares : Need—Net Assets, Yield and Fair Value Methods (Including problems).

Contents

1. Issue, Forfeiture, Reissue And Buy-Back Of Shares 1
2. Redemption Of Preference Shares
3. Issue And Redemption Of Debentures
4. Financial Statements Of Companies
5. Accounting For Amalgamation Of Companies (As Per As-14)
6. Reconstruction Of Companies
7. Consolidated Balance Sheet Of Holding Companies (With A.S.-21)
8. Liquidation Of Companies (Including Insolvency And Bankruptcy Code, 2016)
9. Valuation Of Goodwill
10. Valuation Of Shares
11. Disposal Of Profits (Dividend And Bonus Shares)

❐ Objective Type Questions

The post Corporate Accounting appeared first on Sahitya Bhawan Publications.

The revised edition of this book has all topics of the new syllabus.

In the book, the authors have attempted to provide comprehensive and balanced coverage of the various accounting concepts including the framework for the preparation and presentation of financial statements. In this revised.

Unit I: Introduction: Shares, Stock, Reserve Capital, and Capital Reserve. Book Building—Meaning, advantages, and process. Sweat equity shares, Surrender of Shares—Distinction between Surrender of Shares and Forfeiture of Shares.

Unit II: Acquisition of business—For a new set of books is opened and for the Existing set of books is continued.

Unit III: Depreciation, Reserves, and Provisions. Depreciation—Meaning, Definitions, Causes, Objectives, and different methods. Accounting of Depreciation under, Fixed Balance Method, and Diminishing Balance Method with changes in Method of Depreciation, Annuity Method, Depreciation Fund Method, and Insurance Policy Method. Reserves and Provisions.

Unit IV: Accounting of Banking Companies—Preparation of P/L A/c and Balance Sheet, Accounting for Rebate on Bill discounted, Interest on Doubtful debts and customer’s accounts.

Unit V: Accounting for Insurance Companies—Preparation of (Annual Accounts) Revenue Accounts, Profit and Loss Accounts, and Balance Sheet.

1. Issue of Shares
2. Redemption of Preference Shares
3. Acquisition of Business
4. Depreciation
5. Provisions and Reserves
6. Accounts of Banking Companies
7. Accounts of Insurance Companies

• Book Building

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• पुस्तक में पाठ्यक्रम के सभी शीर्षकों को सम्मिलित किया गया है।
• शुद्धता अर्थात् त्रुटिविहीनता पुस्तक की एक अति विशिष्ट विशेषता है।
• पुस्तक के सभी अध्यायों को कम्पनी अधिनियम, 2013 के अनुसार पूर्णतः नए सिरे से लिखा गया है।

Unit I: Introduction: Shares, Stock, Reserve Capital, and Capital Reserve. Book Building—Meaning, advantages, and process. Sweat equity shares, Surrender of Shares—Distinction between Surrender of Shares and Forfeiture of Shares.

Unit II: Acquisition of business—For a new set of books is opened and for the Existing set of books is continued.

Unit III: Depreciation, Reserves, and Provisions. Depreciation—Meaning, Definitions, Causes, Objectives, and different methods. Accounting of Depreciation under, Fixed Balance Method, and Diminishing Balance Method with changes in Method of Depreciation, Annuity Method, Depreciation Fund Method, and Insurance Policy Method. Reserves and Provisions.

Unit IV: Accounting of Banking Companies—Preparation of P/L A/c and Balance Sheet, Accounting for Rebate on Bill discounted, Interest on Doubtful debts and customer’s accounts.

Unit V: Accounting for Insurance Companies—Preparation of (Annual Accounts) Revenue Accounts, Profit and Loss Accounts, and Balance Sheet.

1. अंशों का निर्गमन
2. पूर्वाधिकार अंशों का शोधन
3. व्यवसाय का क्रय
4. मूल्य ह्रास
5. प्रावधान और संचय
6. बैंकिंग कंपनियों के लेखे
7. बिमा कंपनियों के लेखे

• बुक बिल्डिंग

The post विशिष्टीकृत लेखांकन (Specialised Accounting) appeared first on Sahitya Bhawan Publications.

• B.Com Semester VI of Lucknow University, National PG College Lucknow 
• M.Com. Semester III of Jiwaji University

Statistics is a multi-dimensional multi-use subject. In addition to general principles and study of statistics, there is a specialized branch ‘‘Applied Statistics’’ which is related to the collection and analysis of applied statistical data. In fact, it is a distinct and specific study area

Salient Features of the book:

• It is strictly as per the latest syllabus for B.Com VI Semester and each and every aspect of the new syllabus has been thoroughly covered.
• The most important unique salient feature of the book is in the chapter Statistical System in India, restructure of Indian Statistical System
  vide Government of India order dated 23rd May 2019 has been included and the whole book has been updated on the basis of the latest Annual Report of the Ministry of Statistics and Programme Implementation, Government of India for 2020-21.
• The latest data have been incorporated in the book on the basis of the Economic Survey 2021-22 (presented in the Lok Sabha on 31/3/2022) and Pocket Book of Agricultural Statistics, 2019.
• In the chapter National Income Statistics ‘‘Effects of Covid-19 virus on Indian Economy (GDP)’’ has been included.
• In the selection of illustrations and questions priority has been given to Lucknow University examination papers of the years from 1998 to 2019 (22 years) so that students may make practice according to that standard.
• Chapters on Analysis of Time Series and Index Numbers have been thoroughly revised and enlarged.
• The subject matter has been arranged in a simple, scientific, and systematic manner through various heading and sub-headings so as to give a flow in studying the subject.
• Each and every aspect of the syllabus has been covered and in this context inclusion of subjects like Pareto Curve and Population Projection is worth mentioning.
• The language and style of presentation are so simple that even a general student may also understand statistical formulae, their explanation, notation, and applications conveniently.
• It covers theoretical concepts as well as the practical application of various statistical measurements. The numerical illustrations have been carefully graded with supporting theoretical background. At many places, explanatory notes have also been given to clarify the process of solution.
• Numerical illustrations and questions have been arranged in a systematic and scientific sequence from simple to complex.
• Mathematical complexity has been avoided as far as possible. Wherever desirable, the notations and terminology have been explained in detail.
• Step-wise detailed answers have been given at the end of each question and in case of complicated questions, necessary hints have also been given at the end of each chapter.
• A large number of short-answer questions have been added at the end of various chapters.

Applied & Business Statistics Syllabus

Unit-I: Statistical System in India: Indian Statistical Machinery–Organisation at Central and State level, National Sample Survey Organisation–Organisation, Functions, Design, and Technique. National Income Statistics: Methods of measuring National Income and related aggregates.

Unit-II: Population Statistics: Nature, Importance, and Methods of Population Census. Population Census in India. Vital Statistics–Computation of Birth, Death, Fertility and Reproduction rates.

Unit-III: Analysis of Time Series: Meaning, Importance, and Purposes, Components of Time Series Analysis. LongTerm Trend and Seasonal Variation Measurement–Different methods. Statistical Quality Control: Concept, Utility, and Techniques. Construction of control charts for Variables and Attributes.

Unit-IV: Index Number and Their Uses: Definition, Importance, and Limitations. Price, Quantity, and value index numbers, Methods of constructing index numbers, Tests of reversibility, WPI and CPI, Deflating Index Number. Business Forecasting: Concept and Methods.

Applied & Business Statistics Book Contents

1. Statistical System in India (Statistical Organisation at the Centre and State Level)
2. National Sample Survey Office/Organization (N.S.S.O)
3. National Income Statistics: Methods of Measuring National Income
4. National Income and Related Aggregates
5. Population Statistics
6. Vital Statistics: Computation of Birth, Death, Fertility, and Reproduction Rates
7. Analysis of Time Series
8. Statistical Quality Control
9. Index Numbers and their Uses
10. Business Forecasting

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प्रबन्ध विज्ञान एवं तकनीकों के विकास के साथ ‘प्रबन्ध’ और ‘लेखाविधि’ एक-दूसरे के निकट आ गए हैं तथा लेखाविधि के विश्लेषण तथा निर्वचन प्रबन्धकीय क्रियाओं के आधार एवं मार्गदर्शक बन गए हैं और लेखाविधि की एक नवीन शाखा ‘प्रबन्धकीय लेखाविधि’ का विकास हुआ है। विषय की उपयोगिता को ध्यान में रखते हुए ही विश्वविद्यालय अनुदान आयोग द्वारा मार्गनिर्देशित बी. कॉम. के नवीन पाठ्यक्रमों में ‘प्रबन्धकीय लेखाविधि’ को एक महत्वपूर्ण विषय के रूप में शामिल किया गया।

पुस्तक की विशिष्टताएं निम्न प्रकार हैं :

• विषय-सामग्री को पूर्णतः उत्तरपूर्णत में एकीकृत पाठ्यक्रम में इस विषय के निर्धारित पाठ्यक्रम के अनुसार ही व्यवस्थित एवं विन्यासित किया गया है।
• पुस्तक की भाषा-शैली को अत्यन्त सरल रखा गया है तथा शीर्षकों एवं उप-शीर्षकों के अंग्रेजी पर्याय भी दिए गए हैं।
• संख्यात्मक प्रश्नों को सरलता से कठिनता की ओर क्रमबद्ध रूप में अनुविन्यासित करने का प्रयत्न किया गया है। उदाहरणों एवं प्रश्नों को समान क्रम में रखा गया है, जिससे विद्यार्थी उदाहरणों के आधार पर प्रश्न हल करता रहे।
• सभी उदाहरणों एवं प्रश्नों को हिन्दी तथा अंग्रेजी दोनों भाषाओं में दिया गया है, जिससे उन्हें अधिकाधिक स्पष्टता से समझा जा सके। प्रश्नों के चयन में बी. कॉम. के स्तर को विशेष रूप से ध्यान में रखा गया है।
• सभी महत्त्वपूर्ण विश्वविद्यालयों के प्रश्न-पत्रों के नवीन प्रारूपों के अनुसार विभिन्न अध्यायों के अन्त में लघु उत्तरीय एवं वस्तुनिष्ठ प्रश्नों को पर्याप्त संख्या में जोड़ा गया है।
• विभिन्न अध्यायों में प्रयुक्त सूत्रां को सरल, लेकिन मानक रूप में रखा गया है तथा प्रत्येक अध्याय के अन्त में उस अध्याय में प्रयुक्त सभी सूत्रों को एक स्थान पर दिया गया है।
• पुस्तक के संशोधित संस्करण की उल्लेखनीय विशेषता यह है कि कम्पनी अधिनियम, 2013 की अनुसूची III के अनुरूप चिट्ठा एवं लाभ-हानि विवरण के संशोधित प्रारूप के अनुरूप सभी सम्बन्धित अध्यायों को पुनः तैयार किया गया है। इसमें केवल नवीन प्रारूप ही प्रयुक्त नहीं किए गए हैं, वरन् उनमें प्रयुक्त शब्दावली भी कम्पनी अधिनियम के प्रावधानों एवं व्यवस्थाओं के अनुसार है।

प्रबन्धकीय लेखाविधि Management Accounting Syllabus For B.Com Semester V of Kumaun University, Nanital

Unit I: Definition, Objectives, Nature, Scope & role of Management Accounting, Difference Between Financial Accounting and Management Accounting.

Unit II: Analyzing Financial Statements: Methods of Analysis and Interpretation of Financial Statements, Ratio Analysis, Comparative Financial Statements.

Unit III: Marginal Costing: Concept, Basic Characteristics, and Limitations, applications of Marginal Costing, Level of Activity, Planning, Decisions regarding Sales– Mix, Make or Buy Decisions and Discontinuation of a Product Line.

Unit IV: Cost Volume: Profit Analysis; P/V Ratio, Margin of Safety, Break-even analysis, Assumptions and Practical Applications of Break-Even-Analysis.

Unit V: Reporting to Management: Objectives of Reporting, Reporting Needs at Different Managerial Levels; Types of Reports, Modes of Reporting, Reporting of Different Levels of Management.

प्रबन्धकीय लेखाविधि Management Accounting Book विषय-सूची

1. प्रबन्धकीय लेखाविधि: परिचय
2. वित्तीय विवरण
3. वित्तीय विवरणों का विश्लेषण एवं निर्वचन (तुलनात्मक वित्तीय विवरण सहित)
4. अनुपात विश्लेषण
5. सीमान्त लागत विधि
6. सीमान्त लागत विधि (निर्णयन उपकरण के रूप में)
7. लागत-मात्रा-लाभ विश्लेषण (सम-विच्छेद विश्लेषण)
8. प्रबन्ध हेतु लेखा रिपोर्ट (प्रतिवेदन)

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पुस्तक की मुख्य विशेषताएं:

• पुस्तक के सभी अध्यायों को पूर्णतः संशोधित करते हुए नई पाठ्य-सामग्री का समावेश किया गया है।
• पुस्तक की अद्वितीय विशेषता यह है कि पाठ्यक्रम से सम्बन्धित अध्यायों को नए कम्पनी अधिनियम, 2013 के अनुसार पूर्णतः संशोधित किया गया है।
• पुस्तक के अन्त में वस्तुनिष्ठ प्रश्नों को सम्मिलित किया गया है।
• प्रत्येक अध्याय में विषय के सैद्धान्तिक पक्ष के साथ-साथ व्यावहारिक (practical) पक्ष को भी उदाहरणों की सहायता से सरल बनाने का प्रयास किया गया है।

वित्तीय प्रबन्ध Financial Management Book विषय-सूची

1. वित्तीय प्रबन्ध
2. वित्तीय नियोजन
3. परिचालन एवं वित्तीय लीवरेज
4. वित्तीय योजना के विकल्प का विश्लेषण
5. पूंजी ढांचा सिद्धान्त
6. लाभांश नीति
7. कार्यशील पूंजी का प्रबन्धन
8. रोकड़ का प्रबन्ध
9. प्राप्यों का प्रबन्ध
10. स्कन्ध का प्रबन्ध
11. वित्तीय विवरण : आशय, प्रकार एवं सीमाएं
12. वित्तीय विवरणों का विश्लेषण: उद्देश्य एवं रीतियां
13. अनुपात विश्लेषण
14. अनुपात विश्लेषण
15. रोकड़ प्रवाह विवरण (लेखांकन मानक-3 के आधार पर)
16. पूंजी बजटिंग

• बहुविकल्पीय प्रश्नमाला

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Management education in our country has recently experienced a sea-change in its curriculum, wherein electives in finance and marketing have been enlarged In fact, finance has assumed greater significance for all those pursuing a Commerce course or it’s allied It is now a well-established fact that the success of any business concern depends inter-alia upon the efficiency with which funds are being managed That is why there is a separate paper/subject of Financial Management almost in every curriculum of B Com As a teacher of Accounting and Finance, I have gathered from the students interaction that there is a need for a text which must provide a comprehensive understanding of principles, problems, techniques of financial management, ie, of financing, investment and dividend decisions It is this need which prompted me to write a text in a very simple style in a native context The result is before the readers Some pedagogical features of the book are :

• A comprehensive presentation of the concepts and relevant theories;
• Illustrative problems for a better understanding of the principles and techniques;
• Use of charts and figures to bring more clarity;
• Exercises and problems to help the students in better learning and understanding

Financial Management Book Syllabus

Unit I : Financial Management: Meaning, Nature and Scope of Finance, Financial Goal–Profit vs. Wealth Maximization, Finance Function– Investment, Financing and Dividend Decision.

Unit II : Management of Working Capital: Meaning, Significance and Types of Working capital, Estimation of Working Capital Requirements. Sources of Working Capital, Dimensions of Working Capital Management.

Unit III : Leverages: Kinds of leverages–Financial, Operating and Combined.

Unit IV : Capital Budgeting: Nature of Investment, Decisions, Investment Evaluation Criteria–Net Present Value Internal Rate of Return,
Profitability Index, Pay-Back-Period, Accounting Rate of Return, NPV and IRR Comparison.

Unit V : Cash Flow Statement, Fund Flow Analysis: Concept, Schedule of changes in working Capital, Statement of Sources & Application of Funds

Financial Management Book Contents

1. Financial Management
2. Financial Planning
3. Operating and Financial Leverage
4. Analysing Alternate Financial Plans
5. Capital Structure—Theories and Determinants
6. Dividend Policy
7. Management of Working Capital
8. Management of Cash
9. Management of Receivables
10. Inventory Management
11. Financial Statements: Meaning, Types and Limitations
12. Analysis of Financial Statements: Objectives and Methods  
13. Ratio Analysis
14. Funds Flow Statement
15. Cash Flow Statements (As Per Accounting Standard-3)
16. Capital Budgeting

• Multiple Type Questions Bank

The post Financial Management appeared first on Sahitya Bhawan Publications.

The post Management Accounting appeared first on Sahitya Bhawan Publications.

Salient features of the Management Accounting Book:

• The subject-matter has been arranged and systematized strictly according to course prescribed.
• The language and style of presentation are very simple and the subject-matter has been divided into various headings and sub-headings so as to give flow in studying this numerical subject.
• Both theoretical and numerical aspects of the subject have been given due importance.
• The numerical illustrations have been carefully graded with supporting theoretical background. At many places, explanatory notes have also been given to clarify the working of solution.
• Numerical illustrations and questions have been arranged in a systematic and scientific sequence from simple to complex.
• Illustrations and questions both have been arranged in an identical sequence so that students can easily solve the questions after understanding the illustration in the same order.
• In the selection of illustrations and questions priority has been given to university examination papers so that students may make practice according to that standard.
• Short answer and objective type questions (Theoretical & Numerical) have also been incorporated according to a new examination pattern of different universities.
• Standard but simple formulae have been used in different chapters and at the end of each chapter, all formulae relevant to that chapter have been given at one place.
• An important feature of the revised edition of this book is that all relevant chapters have been re-drafted as per revised format of Balance Sheet and Statement of Profit & Loss given in Schedule III of the Companies Act, 2013. In this context, a terminology has also been used as per new formats.

Management Accounting Syllabus For B.B.A. Semester IV of Devi Ahilya University, Indore

• Basics of Management Accounting: Meaning and definition of Management Accounting, Evolution of Management Accounting, Nature and Scope of Management Accounting, Relationship of Management Accounting with other Branches of Accounting and other Disciplines of Studies.
• Budgetary Control: Meaning of Budget, Budgetary Control and its use as a management tool, Functions of Budgets, Difference between Budgets and Forecasts, Planning Process and Budgetary Process, Stages in Budget Process, Various Types of Budgets, Zero Based Budgeting, Activity-Based Budgeting, Fixed and Flexible Budgets, Behavioral Aspects in Budgeting.
• Standard Costing: Introduction to Standard Costing, Cost Standards and their types, Standard Costing and Budgetary Control, Operation of Standard Costing System, Establishing Standard Costs, Analysis, Interpretation, Presentation and Disposal of variances.
• Marginal Costing as a Tool for Decision Making: Make or Buy Decision, Change in product Mix, Pricing Decisions, Exploring a New Market, Shut-down Decisions

Management Accounting Book Contents

1. Management Accounting (An Introduction)
2. Budget and Budgeting
3. Budgetary Control
4. Fixed and Flexible Budgeting
5. Cash Budget
6. Sales and Production Budget
7. Zero Base Budgeting
8. Activity-Based Costing
9. Standard Costing (Variance Analysis)
10. Variance Analysis (Material and Labour Variance)
11. Overhead (Two-Way) Variance Analysis
12. Marginal Costing (as a tool for Decision Making)

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