• Introduction to Banking: Historical background of banking, Definition, principles, and importance of bank, Classification of the bank, Functions of the commercial bank, Structure of commercial banking in India, Features of the Indian banking system, credit creation. Central Banking: RBI and its functions, Credit control. Nationalization and Merger of Banks: General Introduction to Nationalization of Banks, Objective and Introduction to Private Banks Functioning and Usefulness or Importance, effects. Evaluation of Nationalization and Merger of Indian Banks.
• Bank Deposits: Meaning and types, Features of back accounts, Procedure to open and close bank accounts (Including online procedure). Loans and Advances: Principles to sanction loans and advances, Classification of loans
  and advances, Procedure to apply for house loan, personal loan, education loan, and commercial loans.
• Insurance: Historical background of Insurance, Meaning, elements, basic principles, and importance of insurance, Kinds of insurance, Regulation of insurance in India. IRDA : Functions and role to regulate insurance in India
• Life Insurance: Historical background, meaning, objectives, importance, essential elements, Life insurance policy and its types, `Insurance proposal to policy’–Procedure, Conditions of Life insurance policies, Claim to file procedure
  , and settlement of claims. Life Insurance Corporation of India: Functions, progress, and Evaluation.
• General Insurance: Meaning, Objectives and Importance, Kinds of general insurance and its features, Basic principles of general insurance, Procedure to apply general insurance policies, Claim filing procedure and settlement of
  claims. General Insurance Corporation of India: Functions, Progress and Structure, Performance of private sector companies in the general insurance sector.

बैंकिंग एवं बीमा Banking & Insurance Book विषय-सूूची

बैंकिंग (Banking)

1. बैंकिंग (अधिकोषण) का परिचय : परिभाषा, सिद्धान्त, प्रकार एवं महत्व
2. भारत में वाणिज्यिक बैंकों की संरचना और कार्य
3. भारतीय बैंकिंग (अधिकोषण) व्यवस्था, बैंको का नियंत्रण, राष्ट्रीयकरण तथा बैंको का विलय
4. साख निर्माण (सृजन)
5. केंद्रीय बैंकिंग (अधिकोषण) : रिजर्व बैंकिंग ऑफ़ इंडिया (साख नियन्त्रण सहित)
6. बैंको का निजीकरण
7. बैंको में जमा
8. ऋण एवं अग्रिम
9. ऋण हेतु आवेदन प्रक्रिया
   बिमा (Insurance)
10. बिमा
11. बिमा के सिद्धान्त
12. बिमा नियामक और विकास प्राधिकरण (आईआरडीए)
13. जीवन बिमा
14. प्रमुख बिमा पॉलिसियाँ और वार्षिकी
15. जीवन बिमा पॉलिसी की शर्ते
16. प्रीमियम निधार्रण
17. भारतीय जीवन बिमा निगम
18. सामान्य बिमा निगम का संगठन
19. सामान्य बिमा दावों का निपटारा

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• Largest Selling Book since 1964 and over the last 59 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax.
• Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2023-24. Further, the amendments made by the Finance Act, 2022 and the Finance Act, 2023, applicable for the Assessment Year 2023-24, have been incorporated in the book.
  Unique Feature of the GST
• Amendments by the CGST Amendment Act, 2023 and the IGST Amendment Act, 2023 and also several other amendments effective from 01.10.2023 have been incorporated in GST.
• The present edition of the book has several unparalleled features which make it distinct from other available text books on Income Tax and GST.
• A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language.
• Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law and GST.
• User-friendly examination-oriented style facilitating easy comprehension of each topic.
• Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax and GST.
• Unsurpassed for over 59 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price.
• At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers.

Income Tax & GST Syllabus For B.Com. Semester VI of Calicut University

Module I

Income Tax Contd: Deemed Incomes and Clubbing of income–Set-off and carry forward of losses– Deductions to be made in computing total income–Computation of total income of individuals–Computation of Tax liability of individuals–Rebate and relief of tax.

Module II

Income tax authorities–Powers and functions–Provisions of advance payment of tax–Tax payment–Deduction and payment of tax at source–Recovery of tax. Procedure of assessment of income tax–Filing of returns of income–Voluntary return of income–Statutory obligations in filing of returns–Return of loss–Belated returns–Revised returns–Defective returns–PAN–Different types of assessment–Self-assessment–Assessment on the basis of return–Best judgment assessment–Regular assessment–Reassessment–Protective assessment.

Module III

Goods and Services Tax: Brief history behind the emergence of GST–The scope of GST–Definitions and meaning–Central Goods and Services Tax Act–Integrated Goods and Services Tax Act–State Goods and Services Tax Act–Levy and Collection of Central/State Goods and Services Tax–Taxable person–Power to grant exemption from tax–Time and value of supply of goods–Time of supply of services.

Module IV

Registration—Amendment of registration–Cancellation of registration–Revocation of cancellation of registration–tax invoice, credit and debit notes–Returns–First Return–Annual return–Final return–Tax Return Prepares–Levy of late fee–Notice to return defaulters.

Module V

Payment of tax, interest, penalty, and other amounts–Interest on delayed payment of tax–Tax deduction at source–transfer of input tax credit–refund of tax–accounts and records–demands and recovery I–Inspection, search, seizure, and arrest–offenses and penalties–Audit by tax authorities–Special audit–Power of CAG to call for information.

(The syllabus of GST will be revised after the rules and regulations relating to GST Act are framed)

Income Tax & GST Book Contents

1. Clubbing of Incomes and Aggregation of Incomes Or Deemed Incomes 
2. Set-off and Carry Forward of Losses
3. Deductions to be made from Gross total Income while computing Total Income
4. Computation of Total Income of Individuals
5. Computation of Tax Liability of Individuals
6. Rebate and Relief of Tax
7. Income Tax Authorities 
8. Preparation and Filing of Return of Income
9. Assessment Procedure 
10. Deduction and Collection of Tax at Source
11. Advance Payment of Tax
12. Recovery and Refund of Tax

Goods and Services Tax (GST)

1. Goods and Services Tax (G.S.T)
2. Key Definitions
3. Taxation Mechanism Under GST
4. Leavy and Collection of Tax (Including Exemptions and Exempt Supplies)
5. Supply (Meaning, Time, Valuation)
6. Registration
7. Tax Invoice, Credit and Debit Notes, E-Way Bill
8. Returns
9. Payment and Refund of Tax (With TDS)
10. Input Tax Credit (ITC)
11. Accounts, Audit and Records
12. Demand and Recovery of Tax
13. Administration, Inspection, Search and Seizure Offences and Penalties

Examination Question Paper March 2023

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• विद्यार्थियों की रूचि जाग्रत करने के लिए विषय का विशेष महत्व है। इसी विचार को ध्यान में रखते हुए एवं सहज रूप में विषय को लिखा गया है, जिससे विद्यार्थी प्राथमिक स्तर पर विषय को समझ सकें आशा है कि मेरा यह प्रयास विद्यार्थियों के लिए उपयोगी सिद्ध होगा।
• पुस्तक की अद्वितीय विशेषता यह है कि इसमें पाठ्यक्रम के सभी शीर्षकों पर अत्यन्त सरल भाषा विषय की विस्तृत विवेचना की गई है।

बैंकिंग एवं बीमा Banking & Insurance Syllabus for B.Com. II Year of Awadhesh Pratap Singh University, Barkatullah University, Devi Ahilya University, Jiwaji University, Rani Durgavati University, Vikram University, Dr. Harisingh Gour University 

Unit-I Principles of Banking: Definition of Bank, Creation of Money: Present Structure of Commercial Banks in India. Principles of Management in Banks: Managerial Functionsin Bank Indian Banking System – Features, Classification of Banking Institutions. Reserve Bank of India – Functions, Control of Credit by RBI, Powers of RBI.

Unit-II Management of Deposits and Advances, Deposit Mobilization, Classification and Nature of Deposit Accounts, Advances, Lending Practice, Types of advances. Investment Management: Nature of Bank Investment, Liquidity and Profitability. Cheques, Bills and their Endorsement, Government Securities. The procedure of E-Banking.

Unit- III Insurance – Meaning, Need, Types, Functions, and Principles. IRDA its function and Importance, Insurance as Social Security Tool. Insurance and Economic Development. 

Unit-IV Life Insurance: Introduction, Need, Importance, Elements of Contracts and Life Insurance Contract. Settlement of Life Insurance Claims.

Unit-V Organisation of General Insurance Corporation and its Subsidiary Companies and its Functions Settlement of General Insurance Claims. Health Insurance, Need, Scope & Importance.

बैंकिंग एवं बीमा Banking & Insurance Book विषय-सूूची

1. बैंकिंग के सिद्धान्त (परिभाषा, कार्य प्रकार एवं महत्व)
2. मुद्रा (साख) का सृजन
3. भारत में वाणिज्यिक बैंकों की वर्तमान संरचना
4. बैंकों में प्रबन्ध के सिद्धान्त
5. भारतीय बैंकिंग व्यवस्था
6. रिजर्व बैंक ऑफ़ इण्डिया (साख नियन्त्रण सहित)
7. बैंकों में विविधा प्रकार के खाते
8. ऋण एवं अग्रिम
9. बैंक विनियोग प्रबन्ध
10. विनियम साध्य प्रलेख (बिल, चेक, सरकारी प्रतिभूतियां आदि)
11. पृष्ठांकन
12. ई-बैंकिंग
13. बीमा (अर्थ, आवश्यकता, प्रकार एवं कार्य)
14. बीमा के सिद्धान्त
15. बीमा नियामक और विकास प्राधिकरण (आईआरडीए)
16. एक सामाजिक सुरक्षा उपकरण के रूप् में बीमा
17. बीमा और आर्थिक विकास
18. जीवन बीमा
19. प्रमुख बीमा पाॅलिसियां और वार्षिकी
20. जीवन बीमा पाॅलिसी की शर्तें
21. प्रीमियम निर्धारण
22. निवेश, मूल्यन तथा लाभ वितरण
23. सामान्य बीमा निगम का संगठन
24. सामान्य बीमा दावों का निपटारा
25. स्वास्थ्य बीमा (आवश्यकता, महत्व और क्षेत्र)

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Financial Market & Investment Management Syllabus For B. Com. III year 

UNIT-I:  An overview of financial markets in India. Money Market: Indian money market, Composition, and structure: (a) Acceptance houses; (b) Discount houses, (c) Call Money Market.

UNIT-II:  Capital Market: Security markets : (a) New Issue market, (b) Secondary markets; Functions and Role of Stock Exchange; Stock Exchange; National Stock Exchange (NSE) Bombay Stock Exchange (BSE). Investors Protection: Grievance Concerning Stock Exchange Dealings and their Removal, Grievance cell in Stock Exchange, Security Exchange Board of India (SEBI).

UNIT-III:  Financial Services, Marchant Banking: Functions and Role, SEBI Guidelines, Credit Rating concept, Function and Types.

UNIT-IV:  Investment, Meaning, Nature, Objectives and process, Types of Investment, Alternatives of investment, Negotiable and Non-Negotiable Investment. Security Analysis: Fundamental, Economic, Industrial and Technical Analysis.

UNIT-V:  Measurement of Return and Risk, Systematic and Unsystematic Risk, Security Risk and Return Analysis, Efficient Market Hypothesis, Semi-Strong, and Strong Market Capital Assets Pricing Model.

Financial Market & Investment Management Book Contents

1. Financial Market (An Overview)
2. Money Market
3. Capital Market
4. New Issues Market
5. Secondary-Market
6. Stock-Exchanges
7. National Stock Exchange of India Limited and Bombay Stock Exchange
8. Securities and Exchange Board of India
9. Investors’ Protection
10. Merchant Banking Services
11. Credit Rating
12. Investments
13. Investment Alternatives
14. Security Analysis
15. Risk and Return Analysis
16. Portfolio Analysis
17. Efficient Market Hypothesis

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वर्तमान परिप्रेक्ष्य में वित्तीय बाजार में विद्यार्थियों की रुचि जाग्रत करने के लिए विषय का विशेष महत्व है। इसी विचार को ध्यान में रखते हुए सरल एवं सहज रूप में विषय को लिखा गया है, जिससे विद्यार्थी प्राथमिक स्तर पर विषय को समझ सकें। आशा है कि मेरा यह प्रयास विद्यार्थियों के लिए उपयोगी सिद्ध होगा।

वित्तीय बाजार एवं विनियोग प्रबन्ध Financial Market & Investment Management Book विषय-सूची

1. भारत में वित्तीय बाजारों का परिदृश्य
2. मुद्रा बाजार
3. पूंजी बाजार
4. नवीन निर्गमन बाजार
5. द्वितीयक बाजार
6. स्कन्ध विपणि
7. नेशनल स्टाॅक एक्सचेंज ऑफ़ इण्डिया तथा बम्बई (मुम्बई) स्टाॅक एक्सचेंज लि.
8. भारतीय प्रतिभूति एवं विनिमय बोर्ड
9. निवेशक संरक्षण
10. मर्चेन्ट बैंकिंग सेवाएं
11. क्रेडिट रेटिंग
12. निवेश
13. निवेश विकल्प
14. प्रतिभूति विश्लेषण
15. जोखिम एवं प्रत्याय विश्लेषण
16. पोर्टफोलियो विश्लेषण
17. सक्षम बाजार की परिकल्पना

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बाजारों की कार्यप्रणाली Financial Market Operations Book विषय-सूची

1. भारत में वित्तीय बाजारों का एक परिदृश्य
2. मुद्रा बाजार
3. पूंजी बाजार
4. प्राइमरी मार्केट
5. सैकण्डरी मार्केट
6. पब्लिक इश्यू
7. स्टाॅक एक्सचेंज
8. नेशनल स्टाॅक एक्सचेंज ऑफ़ इण्डिया तथा बम्बई (मुम्बई) स्टाॅक एक्सचेंज लि.
9. निवेशक संरक्षण
10. भारतीय प्रतिभूति एवं विनिमय बोर्ड
11. मर्चेन्ट बैंकिंग सेवाएं
12. क्रेडिट रेटिंग
13. प्रतिभूतियों का सूचीयन
14. ओवर द काउण्टर एक्सचेन्ज ऑफ़ इण्डिया
15. प्रतिभूति बाजार नियमन
16. प्रतिभूतियों का निरूपीकरण
17. प्रतिभूति अपीलेट न्यायाधिकरण
18. स्टाॅक एक्सचेंज के कार्यकारी
19. म्यूचुअल फण्ड
20. डेरीवेटिव-बाजार
21.  फैक्टरिंग एवं फोरफेटिंग
22. शब्दावली

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The post वित्तीय एवं विनियोग प्रबन्ध (Financial & Investment Management) [for L. N. Mithila University, Darbhanga] appeared first on Sahitya Bhawan Publications.

1. विनियोग की अवधारणा
2. पोर्टफोलियो प्रबन्धन
3. निवेश वातावरण एवं संगठन
4. पोर्टफोलियो मैनेजर
5. निवेश विकल्प
6. जोखिम एवं प्रत्याय
7. बीटा : अर्थ एवं महत्व
8. पोर्टफोलियो विश्लेषण
9. मारकोविज पोर्टफोलियो प्रतिमान
10. आधारभूत प्रतिभूति विश्लेषण
11. अनुपात विश्लेषण एवं रोकड़-प्रवाह (एक परिचय)
12. स्टॉक एक्सचेंज
13. नेशनल स्टॉक एक्सचेन्ज ऑफ इण्डिया
14. ओवर द काउण्टर एक्सचेन्ज ऑफ इण्डिया
15. प्रतिभूतियों का निरूपीकरण
16. भारतीय प्रतिभूति एवं विनिमय बोर्ड
17. वित्तीय संस्थान
18. शब्दावली कोष

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