1. Basic Concepts of Financial Mathematics
2. Determination of Interest
3. Computation of Simple Interest
4. Computation of Compound Interest
5. Different Types of Interest Rates
6. Discount
7. Techniques of Compounding And Discounting (Time Value Of Money)
8. Annuities : Concept and Valuation
9. Concept Of Present and Future Value
10. Sinking Fund and Amortisation
11. Risk and Return Relationship
12. Valuation of Securities

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• पुस्तक के प्रत्येक अध्याय के अन्त में दीर्घ उत्तरीय, लघु उत्तरीय एवं वस्तुनिष्ठ प्रश्नों को सम्मिलित किया गया है।
• अध्यायों के अन्त में दिए गए अभ्यासार्थ प्रश्नों को विभिन्न शीर्षकों के अन्तर्गत दिया गया है, जो इस पुस्तक की एक प्रमुख अद्वितीय विशेषता है।
• प्रत्येक अध्याय में विषय के सैद्धान्तिक पक्ष के साथ-साथ व्यावहारिक पक्ष को भी अनेक उदाहरणों की सहायता से सरल बनाने का प्रयास किया गया है।
• स्व-मूल्यांकन हेतु अनेक अभ्यासार्थ प्रश्न उत्तर सहित सभी अध्यायों के अन्त में दिए गए हैं।
• लाभांश नीति के अध्याय को कम्पनी अधिनियम, 2013 के अनुसार संशोधित किया गया है।
• विभिन्न विश्वविद्यालयों की परीक्षओं में पूछे गए प्रश्नों का समावेश।
• पुस्तक में व्यावहारिक प्रश्न (Practical Questions) अन्य पुस्तकों की अपेक्षा स्तरीय एवं सबसे अधिक हैं।

प्रारम्भिक व्यावसायिक वित्त Basic Business Finance Syllabus For B.Com. II Year of Kumaun University, Nainital

Unit – I Introduction: Meaning of Finance, Functions, Scope of Financial Management, financial goal profit vs. wealth maximization.

Unit – II Capitalization: Over Capitalization, Under Capitalization, Capital Structure, Dividends Policy.

Unit – III Cost of Capital: Meaning, Types of Capital Cost of Debt Capital, Preference Shares, Equity Capital and Retained Earnings, Weightage Average Cost of Capital. Capital Budgeting: meaning, Method of Capital Budgeting – Payback, Average Rate of Return, Discounted cash flow techniques.

Unit – IV Ratio Analysis: Meaning, Type, Liquidity, Activity and Profitability Ratios, Limitation of Ratio Analysis, Leverage: Kinds of Leverages – Financial, Operating, and Combined.

Unit – V Fund Flow Analysis: Concept, Schedule of changes in working capital, Statement of Sources and Application of Funds, Cash Flow Statement.

व्यावसायिक वित्त Basic Business Finance Book विषय-सूची

1. वित्तीय प्रबन्ध
2. पूंजीकरण
3. अनुपात विश्लेषण
4. कोष प्रवाह विवरण
5. रोकड़ प्रवाह विश्लेषण (लेखांकन मानक-3 के आधार पर)
6. कार्यशील पूंजी का प्रबन्धन
7. कार्यशील पूंजी का अर्थप्रबन्धन (फैक्टरिंग सहित)
8. पूंजी ढांचा या संरचना (आशय एवं योजना)
9. पूंजी ढांचा सिद्धान्त एवं निर्धारक तत्व
10. लीवरेज विश्लेषण
11. पूंजी बजटिंग
12. लाभांश नीति
13. पूंजी की लागत

The post प्रारम्भिक व्यावसायिक वित्त (Basic Business Finance) appeared first on Sahitya Bhawan Publications.

Some pedagogical features of the book Basic Business Finance are:

• Thoroughly revised on the basis of the Companies Act, 2013;
• A comprehensive presentation of the concepts and relevant theories;
• Several new Illustrative problems have been included in every chapter for a better understanding of the principles and techniques;
• In each chapter, besides Long Answer and Short Answer Type Questions. Multiple Choice Questions with answers have been given a large number of.
• Use of charts and figures to bring more clarity;
• Many new exercises and problems have been included in each chapter to help the students in better learning and understanding.

Basic Business Finance Syllabus For B.com. II Year of Kumaun University, Nainital

Unit – I Introduction: Meaning of Finance, Functions, Scope of Financial Management, financial goal profit vs. wealth maximization.

Unit – II Capitalization: Over Capitalization, Under Capitalization, Capital Structure, Dividends Policy.

Unit – III Cost of Capital: Meaning, Types of Capital Cost of Debt Capital, Preference Shares, Equity Capital and Retained Earnings, Weightage Average Cost of Capital. Capital Budgeting: meaning, Method of Capital Budgeting – Payback, Average Rate of Return, Discounted cash flow techniques.

Unit – IV Ratio Analysis: Meaning, Type, Liquidity, Activity and Profitability Ratios, Limitation of Ratio Analysis, Leverage: Kinds of Leverages – Financial, Operating, and Combined.

Unit – V Fund Flow Analysis: Concept, Schedule of changes in working capital, Statement of Sources and Application of Funds, Cash Flow Statement.

Basic Business Finance Book Contents

1. Financial Management
2. Financial Planning
3. Capitalization
4. Capital Budgeting
5. Cost of Capital
6. Leverage Analysis
7. Capital Structure (Concept and Planning)
8. Capital Structure (Theories and Determinants)
9. Dividend Policy
10. Ratio Analysis
11. Funds Flow Statement
12. Cash Flow Statement (As Per Accounting Standard-3)
13. Management of Working Capital
14. Financing of Working Capital (Including Factoring)

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इस नवीन संस्करण में ‘व्यावसायिक वित्त’ के विश्लेषणात्मक पक्ष की ओर विशेष ध्यान दिया गया है। इस उद्देश्य की पूर्ति के लिए विभिन्न प्रकरणों में सैद्धान्तिक विवेचन के साथ-साथ विषय के व्यावहारिक विश्लेषण को यथोचित रूप दिया गया है। यथानुरूप विभिन्न अध्यायों में आवश्यकतानुसार Illustration और उनके Solution देने का प्रयास किया गया है, जिससे अभ्यर्थियों को वित्तीय विश्लेषण एवं नियन्त्रण की आधुनिक प्रविधियों का समुचित ज्ञान हो सके और उसका उपयोग वे प्रबन्धकीय निश्चयीकरण की प्रक्रियाओं की दक्षता के साथ कर सकें।

‘व्यावसायिक वित्त’ पुस्तक के इस संस्करण में कुल 12 अध्यायों में नवीन पाठ्यक्रम को व्यवस्थित किया गया है। संक्षेप में, पुस्तक की प्रमुख विशेषताओं को निम्न रूप में रखा जा सकता है:

• पुस्तक की भाषा सरल, बोधगम्य एवं सुरुचिपूर्ण है।
• उदाहरणों एवं प्रश्नों को सरलता से कठिनता की ओर क्रमबद्ध रूप में दिया गया है।

व्यावसायिक वित्त Business Finance Syllabus For M.Com. Semester I of Bihar Universities

Unit-II: Planning for Funds: Financial Plan – Meaning and Basic Consideration; Factors Affecting Fixed Capital and Working Capital Requirements.

Unit-IV: Pattern of Capital Requirements: Long-Term and Medium-Term Financing – Purpose, Sources, and Instruments; Short-Term Financing Purpose, Sources, and Instruments.

व्यावसायिक वित्त Business Finance Book विषय-सूची

1. व्यावसायिक वित्त
2. वित्तीय नियोजन
3. कार्यशील पूंजी का प्रबन्धन
4. पूंजीकरण
5. व्यावसायिक वित्त के स्रोत: मध्यकालीन, दीर्घकालीन एवं अल्पकालीन स्रोत
6. मुद्रा बाजार
7. पूंजी बाजार
8. म्यूचुअल फण्ड
9. निवेश विकल्प
10. कोष प्राप्ति
11. वित्तीय संस्थान
12. अंशों एवं ऋणपत्रों का अभिगोपन

The post व्यावसायिक वित्त (Business Finance) appeared first on Sahitya Bhawan Publications.

Salient features of the Management & Cost Accounting book:

• The subject-matter has been arranged and systematized strictly according to the course prescribed for B.Com. (Hons.) The third year of the yearwise syllabus.
• 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.
• 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 a 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.

Management & Cost Accounting Syllabus For B.Com. III Year of Awadhesh Pratap Singh University Rewa, Barkatullah University Bhopal, Rani Durgavati Vishwavidyalaya Jabalpur, Vikram University Ujjain, Dr. Harisingh Gour University Sagar

Unit – I Management Accounting: Meaning, Nature, Scope, Functions, and Role of Management Accounting in Decision Making, Management Accounting vs. Financial Accounting and Cost Accounting. Tools and techniques of Management Accounting. Financial Statement: Meaning, Importance, and Limitations, Objectives, and methods of Financial Statements Analysis,

Unit – II Ratio Analysis, Classification of Ratios – Profitability Ratios, Turnover Ratios, and Financial Ratios, Advantages of Ratio Analysis, Limitations of Accounting Ratios, Trend Analysis, Fund Flow Statement, Cash Flow Statement (As per Indian Accounting Standard-3).

Unit – III Process Cost – Concepts, Types, and Methods, Standard Cost – Variance Analysis, Concept, and Types.

Unit – IV Absorption and Marginal Costing: Marginal and Differential Costing as a Tool for Decision Making-Make or Buy, Change of Product Mix, Pricing, Break Even Analysis, Exploring New Markets, Shutdown Decisions.

Unit – V Budgetary Control: Meaning of Budget and Budgetary Control: Objectives, Merits, and Limitations. Types of Budget: Cash Budget and Flexible Budget. Concept of Management Audit, Responsibility Accounting. Management Reports, Types of Management Reports and Quality of Goods Report.

Management & Cost Accounting Book Contents

1. Management Accounting (An Introduction)
2. Financial Statements
3. Analysis and Interpretation of Financial Statements
4. Ratio Analysis
5. Funds Flow Statement
6. Cash Flow Statement (As Per Accounting Standard–3)
7. Absorption Costing and Marginal Costing
8. Marginal Costing (As A Tool For Decision Making)
9. Differential Costing
10. Cost-Volume-Profit Analysis (Break-Even Point)
11. Budget and Budgeting
12. Budgetary Control
13. Fixed and Flexible Budgeting
14. Cash Budget
15. Sales And Production Budget
16. Control Ratios
17. Zero Base Budgeting
18. Responsibility Accounting
19. Performance Budgeting
20. Standard Costing
21. Variance Analysis (Material & Labour Variance)
22. Overhead (Two-Way) Variance Analysis
23. Management Audit
24. Management Reports – Types and Quality of A Good Report

The post Management & Cost Accounting appeared first on Sahitya Bhawan Publications.

पुस्तक के संशोधित संस्करण की मुख्य विशेषताएं:

• Business Finance व्यावसायिक वित्त Book के सभी अध्यायों को पूर्णतः संशोधित करते हुए नई पाठ्य-सामग्री का समावेश किया गया है।
• प्रत्येक अध्याय में विषय के सैद्धान्तिक पक्ष के साथ-साथ व्यावहारिक पक्ष को भी उदाहरणों की सहायता से सरल बनाने का प्रयास किया गया है।
• स्व-मूल्यांकन हेतु अभ्यासार्थ प्रश्न उत्तर सहित सभी अध्यायों के अन्त में दिए गए हैं।
• विभिन्न विश्वविद्यालयों की परीक्षाओं में पूछे गए प्रश्नों का समावेश।

व्यावसायिक वित्त Business Finance Syllabus For B.Com. Semester III of Lucknow University (LU)

UNIT-I: Nature, Scope, Significance of Business Finance, Financial Goals, Finance Function, Duties, Responsibilities of a Finance Manager, Capital market: Functions, types & significance.

UNIT-II: Capitalisation: Concept Over and Under-capitalisation: causes and remedies. Capital structure: Concept, Cost of Capital, Capital Budgeting.

UNIT-III: Long-term and Short-term, sources of capital: Owned and borrowed, Trade Credit, Bank credit, commercial papers, etc. Analysis of Profitability, Activity, Liquidity, Solvency, and Performance.

UNIT-IV: Concept, Determinants, and Sources of Working Capital, Fixed and Variable working capital, Estimation of working capital requirements, Financing Approaches to working capital.

व्यावसायिक वित्त Business Finance Book Contents

1. व्यावसायिक वित्त
2. पूंजी बाजार
3. पूंजीकरण
4. पूंजी ढांचा या संरचना
5. पूंजी की लागत
6. पूंजी बजटिंग
7. पूंजी के स्रोत: दीर्घावधि और अल्पकालीन
8. अनुपात विश्लेषण
9. कार्यशील पूंजी

The post व्यावसायिक वित्त (Business Finance) appeared first on Sahitya Bhawan Publications.

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 management course or its ally. 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.

As such, students must have an opportunity to gain effective knowledge of various aspects of business finance i.e., procurement and utilization of funds in an optimal way.

Salient features of the book :

• A comprehensive presentation of the concepts and relevant theories.
• Illustrative problems for 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.

Business Finance Syllabus For B.Com. Semester III of Lucknow University, Lucknow.

UNIT-I: Nature, Scope, Significance of Business Finance, Financial Goals, Finance Function, Duties, Responsibilities of a Finance Manager, Capital market: Functions, types & significance.

UNIT-II: Capitalisation: Concept Over and Under-capitalisation: causes and remedies. Capital structure: Concept, Cost of Capital, Capital Budgeting.

UNIT-III: Long-term and Short-term, sources of capital: Owned and borrowed, Trade Credit, Bank credit, commercial papers, etc. Analysis of Profitability, Activity, Liquidity, Solvency, and Performance.

UNIT-IV: Concept, Determinants, and Sources of Working Capital, Fixed and Variable working capital, Estimation of working capital requirements, Financing Approaches to working capital.

Business Finance Book Contents

1. Business Finance (Financial Management)
2. Capital Budgeting
3. Cost Of Capital
4. Capitalization
5. Dividend Policy And Dividend Models
6. Sources Of Funds (Long-Term Funds)
7. Sources Of Funds (Short-Term Funds)
8. Determinants Of Working Capital
9. Capital Market
10. Capital Structure
11. Ratio Analysis

The post Business Finance appeared first on Sahitya Bhawan Publications.

Accounting & Financial Management Book Contents

1. Definition, Development, and Objectives of Accounting
2. Basic Concepts, Principles, Postulates, and Conventions of Accounting
3. Principles of Double Entry System
4. Book of Original Record: Journal
5. Ledger
6. Books of Original Entries: Sub-Division of Journal
7. Trial Balance
8. Rectification of Errors
9. Adjustments
10. Trading and Profit and Loss Account and Balance Sheet
11. Depreciation
12. Bank Reconciliation Statement
13. Bills of Exchange
14. Valuation of Assets
15. Financial Statements (Meaning, Objectives, and Components)
16. Analysis of Financial Statements
17. Accounting Ratio
18. Cash Flow Statement
19. Funds Flow Statement
20. Cost Accounting: An Introduction
21. Elements of Cost and Direct and Indirect Cost

The post Accounting & Financial Management appeared first on Sahitya Bhawan Publications.

Every possible care has been taken to avoid errors of print and principle still, we stand apologetic for the errors, if any, having crept in the book unnoticed. The illustrations and exercises have been selected from the various Universities Examinations and have been given topic-wise graded from easy to difficult.

Quantitative Techniques Book Contents

1. Quantitative Techniques
2. Probability (including Bayes’ Theorem)
3. Probability Theoretical Distribution: Binomial, Poisson, and Normal
4. Sampling Theory and Hypothesis Testing
5. Tests of Significance – Large Samples
6. Tests of Significance: Small Samples: Application of T-Test, Z-Test, and F-Test
7. Chi-Square Test
8. Non-Parametric Tests
9. Linear Programming
10. Matrix
11. Matrix Inverse
12. Solutions of a System of Linear Equation
13. Variables, Functions, and Limits
14. Elements of Calculus

The post Quantitative Techniques appeared first on Sahitya Bhawan Publications.

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 management course or its ally. It is now a well-established fact that the success of any business concern depends on inter-alia upon the efficiency with which funds are being managed. As such, management students must have an opportunity to gain effective knowledge of various aspects of finance i.e., procurement and utilization of funds in an optimal way. That is why there is a separate paper/subject of `Financial Management’ almost in every curriculum As a teacher of Accounting and Finance, I have gathered from the students interaction that there is a need of a text which must provide a comprehensive understanding of principles, problems, techniques of financial management, i.e., 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.

Some pedagogical features of the Financial Management Book are :

1. Comprehensive presentation of the concepts and relevant theories;
2. Illustrative problems for the better understanding of the principles and techniques;
3.  Use of charts and figures to bring more clarity;
4. Exercises and problems to help the students in better learning and understanding.

Financial Management Syllabus For B.Com (Hons.) II Year of Awadhesh Pratap Singh University, Devi Ahilya University, Rani Durgavati Vishwavidyalaya, Dr. Harisingh Gour University, Barkatullah University, Jiwaji University, Vikram University

Unit-I: Financial Management: Meaning and definition, nature, scope and importance of Finance; Financial Goal—Profit vs. Wealth maximization; Financial function Traditional and modern concept – Investment, Financing and Dividend Decisions, Responsibility of Financial Manager.

Unit-II: Investment Decision: Concept, Types of Investment, Methods of Evaluation—PBP, NPV, IRR, ARR & PI Methods.

Unit-III: Cost of Capital: Meaning and Significance of Cost of Capital; Calculation of Cost of Debt, Preference Capital, Equity Capital and Retained Earnings; Combined Cost of Capital (Weighted); Cost of Equity and CAPM.

Unit-IV: Capital Structure Theories: meaning and definitions, capital structure theories (net income approach theory, net operating income theory, Modigliani and Miler theory, and traditional theory) optimum capital structure, determination of capital structure.

Unit-V: Operating and Financial Leverage: Measurement of leverage: Effects of operating and financial leverage on profit; Analyzing alternate financial plans; Calculation of operating financial and combined leverage, Degree of Operating and Financial Leverage.

Financial Management Book Contents

1. Financial Management
2. Financial Planning
3. Capitalisation
4. Capitalisation (Investment Decision)
5. Cost of Capital
6. Operating and Financial Leverage
7. Capital Structure(Concept and Planning)
8. Capital Structure(Theories and Determinants)
9. Dividend Decisions

The post Financial Management appeared first on Sahitya Bhawan Publications.