Basic Business Finance Syllabus For B.Com. IInd Semester of Various Universities of Uttarakhand

Unit 1 : Business Finance : Meaning, Nature and Scope, Finance Function, Investment Function, Financing and Dividend Decisions, Financial Planning.
Unit 2 : Capitalization : Meaning, Over capitalization and Under Capitalization, Theories of Capitalization.
Capital Structure : Concept and Planning, Theories and Determinants, Capitalization VS Capital Structure.
Unit 3 : Cost of Capital : Meaning, Importance, Calculation of Cost of Debt, Preference Shares, Equity Shares and Retained Earnings, Combined (Weighted) Cost of Capital.
Unit 4 : Capital Budgeting : Meaning, Nature and Importance of Investment Decisions, Evaluation Criteria.
Unit 5 : Dividend Policies : Issues in Dividend Policies, Dividend Models, Sources of Funds : Long Term Funds, Short Term Funds, Nature Significance and Determinants of Working Capital.
Unit 6 : Time value of Money, Uses of simple and Compound interest in business finance. Capital Market : (A) New Issue Market (B) Secondary Market Functions and Role of Stock Exchange (BSE, NSE), Money Market : Indian Money Markets— Composition and Structure.

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Business Finance Syllabus For B.Com. Vth Semester of Various Universities of Uttar Pradesh

Unit 1 Business Finance : Nature and Scope, Finance Function, Investment Financing and Dividend Decisions, Capital Budgeting : Meaning, Nature and Importance Investment Decisions are its major Evaluation Criteria.
Unit 2 Cost of Capital : Meaning, Importance, Calculation of Cost of Debt, Preference Shares, Equity Shares and Retained Earnings, Combined (Weighted) Cost of Capital, Capitalization : Meaning, Overcapitalization.
Unit 3 Dividend Policies : Issues in Dividend Policies, Dividend Models, Sources of Funds : Long Term Funds, Short Term Funds, Nature, Significance and Determinants of Working Capital.
Time value of Money, Uses of Simple and Compound interest in business finance.
Unit 4 Capital Market : (A) New Issue Market (B) Secondary Market Functions and Role of Stock Exchange (BSE, NSE), Money Market : Indian Money Markets— Composition and Structure.

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. Time Value Of Money (Simple And Compound Interest In Business Finance)
10. Capital Market
11. Primary Market (New Issue Market)
12. Secondary Market
13. Stock Exchanges
14. National Stock Exchange (Nse) And Bombay Stock Exchange (Bse)
15. Money Market : Indian Money Markets

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Unit 1 Business Finance : Nature and Scope, Finance Function, Investment Financing and Dividend Decisions, Capital Budgeting : Meaning, Nature and Importance Investment Decisions are its major Evaluation Criteria.
Unit 2 Cost of Capital : Meaning, Importance, Calculation of Cost of Debt, Preference Shares, Equity Shares and Retained Earnings, Combined (Weighted) Cost of Capital, Capitalization : Meaning, Overcapitalization.
Unit 3 Dividend Policies : Issues in Dividend Policies, Dividend Models, Sources of Funds : Long Term Funds, Short Term Funds, Nature, Significance and Determinants of Working Capital.
Time value of Money, Uses of Simple and Compound interest in business finance.
Unit 4 Capital Market : (A) New Issue Market (B) Secondary Market Functions and Role of Stock Exchange (BSE, NSE), Money Market : Indian Money Markets— Composition and Structure.

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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

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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

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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

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The present edition of the book has been revised keeping in view the latest syllabus of B. Com. Semester III and the Examination Papers of the University.

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.

In this revised edition chapter on Statistical Averages: Measures of Central Tendency (Positional Averages and Mathematical Averages) has been thoroughly revised and many new Illustrations and Questions have been included.

At the end of the book examinations questions from the year 2001 to 2019 have been included chapter-wise with
Answer.

The illustrations and exercises have been selected from the Examinations Papers and have been given topic-wise graded
from easy to difficult.

Statistical Methods Syllabus For B.Com. Semester III of Lucknow University, Lucknow.

UNIT-I: Introduction: The Nature and scope of statistics, Definition of statistics. Law of Statistical Regularity: Law of Inertia of Large Numbers. Census and Sampling, Methods of Sampling, Types and Characteristics of Statistical Unit. Methods and instruments of data collection.

UNIT-II: Classification and Tabulation: Objects, general rules for the construction of tables. Measures of Central Tendency: Mean—Simple and Weighted, Mode, Harmonic and Geometric Mean; Positional Averages—Median, Quartile and Percentiles.

UNIT-III: Measures of Dispersion, Skewness and Kurtosis: Range, Quartile Deviation, Mean Deviation, Standard Deviation and their coefficients; Measures of Skewness and Kurtosis. Correlation Analysis: Scatter diagram, Karl Pearson’s coefficient of correlation, Spearman’s ranking method.

UNIT-IV: Regression Analysis: Linear regression, regression lines, regression equations. Interpolation: Assumptions,

Statistical Methods Book Contents

1. Introduction: Meaning, Definitions, Significance, Scope and Limitations of Statistics
2. Statistical Investigation
3. Census and Sampling Methods of Investigation
4. Collection of Primary and Secondary Data (Including Questionnaire And Schedule)
5. Editing of Collected Data: Statistical Errors and Approximation
6. Classification and Tabulation of Data
7. Analysis and Interpretation of Data
8. Frequency Distributions And Statistical Series
9. Statistical Averages: Measures of Central Tendency (Positional Averages and Mathematical Averages)
10. Partition Values: Quartiles and Percentiles
11. Dispersion and Its Measures
12. Skewness and Its Coefficients / Measures
13. Correlation
14. Regression Analysis
15. Interpolation and Extrapolation
16. Kurtosis And Its Measures
    ● Log, Anti-Log And Other Tables (I)
    ● Examinations Questions Of Lucknow University with Answer

The post Statistical Methods 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

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