Unit-1 Brief history of Vedic mathematics in Indian knowledge tradition, methods and practice of quick calculation of addition, multiplication, division, square and square root of numbers through Vedic mathematics, method of quick verification of answers from Digit Sum.

Simultaneous Equation : Meaning,Characteristics, Methods of Solving Equation in Two Variables-Graphical Substitution,Elimination And Cross Multiplication.
Unit-2   Basic Financial Arithmetic : Simple And Compound interest- Principal,Amount,Concept of Real and nominal Rate  of interest Difference Between Simple Interest and Compound Interest Practices Problems Related To interest,Time ,Rate,Principal And Amount
Logarithm  And Arithmetic : Practicla use of Logarithm  And  Antilogarithin Tabel.
Unit-3  Commercial  Arithmetic I  Ratio And Proportion, Arithmetic  Average, Percentage.
Unit-4 Commission, Brokerage, Discount, profit and loss

विषय-सूची 

1. वैदिक गणित का संक्षिप्त इतिहास (भारतीय ज्ञान परंपरा में)
2. वैदिक गणित  द्वारा संख्याओं का योग, गुणा, भाग, वर्ग और वर्गमूल
   (त्वरित गणना की विधियाँ और अभ्यास)
3. अंकों के योग से उत्तरों के त्वरित सत्यापन की विधि
4. युगपत समीकरण
5. साधारण ब्याज
6. चक्रवृद्धि ब्याज
7. साधारण ब्याज और चक्रवृद्धि ब्याज पर आधारित किरत्त  सम्बन्धी समस्याएं
8. लघुगणक और प्रतिलघुगणक
9. अनुपात
10. समानुपात
11. अंकगणितीय औसत
12. प्रतिशतता
13. डिस्काउंट, कमीशन एवं दलाली
14. लाभ और हानि

• लघुगणक सारणी

       ● प्रतिलघुगणक सारणी

The post व्यावसायिक गणित बी.कॉम. सेमेस्टर II के लिए विभिन्न विश्वविद्यालय छत्तीसगढ़ appeared first on Sahitya Bhawan Publications.

Business Mathematics Syllabus For B.Com. (Hons.) IIIrd Semester of Ranchi University & Nilamber Pitamber University

Unit I Matrices and Determinants : Overview of Matrices; Definition and types; Algebra of matrices; Applications of matrix operations to simple business and economic problems; Calculation of values of determinants up to third order; Finding inverse of a matrix through determinant method; Solution of system of linear equations upto three variables. Leontief Input output Model (Open Model only).
Unit II Permutation and Combination : Basic concept of permutation and combination and simple problems
based on permutation and combination.
Unit III Basic Mathematics of Finance : Basic Mathematics of Finance : Simple and Compound interest
(including continuous compounding); Rates of interest-nominal and effective and their inter-relationships; Compounding and discounting of a sum using different types of rates, annuities, discount-Banker’s discount, Trade discount.

Unit IV Mathematical Reasoning and Aptitude : Types of reasoning, Number series, Letter series, Codes and
Relationships, Mathematical Aptitude (Fraction, Time & Distance, Ratio, Proportion and Percentage, Profit and Loss, Averages).

Unit V Differentiation and Integration : Concept and rules of differentiation; applications of differentitation :
elasticity of demand and supply, Maxima and Minima of functions relating to cost, revenue and profit. Concept and basic rules of integration of a function. Application in Business and commerce.

Unit VI Linear Programming Problem : LPP : Objective Functions, Constraints, Mathematical Formulation of
LPP, Graphical Solution to LPP, Feasible and Infeasible Regions/ Solution, Optimal Feasible Solution.

Business Mathematics Contents : 

1. Matrix
2. Matrix Inverse And Simultaneous Equations
3. Determinants
4. Arithmetic Progression
5. Geometric Progression
6. Harmonic Progression
7. Permutation And Combination
8. Ratio
9. Proportion
10. Simple Interest
11. Compound Interest
12. Annuities
13. Trade Discount And Banker’s Discount
14. Differentiation
15. Integration Of A Function
16. Application Of Integration In Business And Commerce
17. Linear Programming Problem
18. Mathematical Reasoning And Aptitude
19. Applications Of Differentiation
    ● Logarithms, Antilogarithms Tables

The post Business Mathematics appeared first on Sahitya Bhawan Publications.

Some of the special features of this book are :

• In each chapter of the book final accounts have been closed on 31st March only.
• In each chapter Descriptive Answer Type Questions, Short Answer Type Questions and large number of M.C.Q. with Answer have been given.
  After going through the theory, illustrations and questions of this book, one can easily solve questions of university examinations.

Advanced Financial Accounting Syllabus For B.Com. IInd Semester of Hemvati Nandan Bahuguna Garhwal University

Course Objective : The course aims to help learners in attaining expertise in the field of advanced accounting related to the topics covered.

Course Outcomes: On successful completion of the course, the students will be able to: 1. Understand & compute the amount of claims for loss of stock & loss of profit. 2. Learn various methods of accounting for hire purchase transactions and deal with inter-departmental transfers and their accounting treatment. 3. Understand the accounting treatment of departmental undertaking. 4. Demonstrate various accounting treatments for dependent branch & independent branch. 5. Prepare the accounting for the dissolution of partnership firms.

Unit 1 : Insurance Claims for Loss of Stock Meaning, Needs and Advantages of Fire Insurance; Special terminologies in Fire Insurance Claims: Insurer, Insured, Premium, Salvage, Insurance Policy, Sum Assured, Under Insurance, Over insurance, Average Clause, Claim; Problems on Ascertainment of Fire Insurance Claim, including problems on loss of profits as consequential claim.

Unit 2 : Accounts from Incomplete Records Meaning; Features; Merits; Demerits; Types; Preparation of Statement of Affairs Account for calculation of Net Profit; Conversion of Single Entry System into Double Entry system; Need for Conversion; Preparation of Cashbook, Memorandum Trading Account, Total Debtors Account, Total Creditors Account, Bills Receivable Account, Bills Payable Account, Statement of Trading and Profit & Loss and Balance Sheet.

Unit 3 : Hire Purchase Accounting Meaning of Hire Purchase and Installment Payment System; Difference between Hire Purchase and Installment Payment System; Important Definitions: Hire Purchase Agreement, Hire Purchase Price, Cash Price, Hire Purchase Charges; Various methods of calculation of Interest; Calculation of Cash Price; Journal Entries and Ledger Accounts in the books of Hire Purchaser and Hire Vendor, including Default in Payment, Total Repossession and Partial Repossession by vendor.

Unit 4 : Departmental Accounting and Branch Accounting

(a) Departmental Accounting: Meaning and Features of Departmental Undertaking; Examples of Department Specific Expenses and Common Expenses; Need and Bases of Apportionment of Common Expenses; Preparation of Statement of Trading and Profit and Loss in Columnar form, Statement of General Profit and Loss and Balance Sheet; Simple problems involving Inter-Departmental Transfers (vertical form); Calculation of Stock Reserves.

(b) Branch Accounting: Meaning of Branch Accounts; Objectives and Advantages of Branch Accounting;

Types of Branches; Meaning and Features of Dependent Branches, Independent Branches, and Foreign

Branches; Methods of maintaining books of accounts by the Head Office; Debtors System; Ascertainment of Profit or Loss of Branch under Debtors System; Supply of goods at Cost Price and supply of goods at Invoice Price; Wholesale branch; Accounting of Independent Branch and Foreign Branch.

Unit 5 : Accounting for Dissolution of Partnership Firm Accounting of Dissolution of the Partnership Firm including Insolvency of partners, sale to a limited company, and piecemeal distribution.

Advanced Financial Accounting Contents:-

1. Insurance Claims For Loss of Stock
2. Accounts From Incomplete Records
3. Hire-Purchase Accounting
4. Instalment Payment System
5. Departmental Accounting
6. Branch Accounting
7. Dissolution of Partnership Firm—1 (Including Piecemeal Distribution)
8. Dissolution of Partnership Firm—2 (With Insolvency Of Partner)
9. Sale of Partnership Business To A Limited Company
10. Piecemeal Distribution

The post Advanced Financial Accounting appeared first on Sahitya Bhawan Publications.

वित्तीय लेखांकन एवं कम्प्यूटरीकृत लेखांकन (Financial Accounting Including Computerised Accounting) Syllabus For B.Com. Ist Semester of Ranchi University

Unit I : (a) Theoretical Framework
1 Accounting as an information system, the users of financial accounting information and their needs.
Qualitative characteristics of accounting information. Functions, advantages and limitations of accounting. Branches of accounting. Bases of accounting: cash basis and accrual basis.
2 Financial accounting principles : Concepts and Conversations.
3 Accounting standards : Concept, benefits and Process of formulation of Accounting Standards including Ind AS (IFRS converged standards) and IFRSs; convergence Vs. adoption; Application of accounting standards (AS and Ind AS) on various entities in India. International Financial Accounting Standards (IFRS)– meaning, need and scope; Process of issuing IFRS.
Unit I : (b) Accounting Process
1 From recording of a business transaction to preparation of trial balance including adjustments.Application of Generally Accepted Accounting Principles in recording financial transactions and preparing financial statements.
Unit 2 : Computerized Accounting Systems
1 Computerized Accounting Systems : Computerized Accounts by using any popular accounting software Creating a Company; Configure and Features settings;
2 Creating Accounting Ledgers and Groups; Creating Stock Items and Groups; Vouchers Entry;
3 Generating Reports-Cash Book, Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet;
4 Cash Flow Statement
5 Selecting and shutting a Company; Backup, and Restore data of a Company.
Unit 3 : Business Income, Accounting for Depreciation and Inventory Valuation System
1 Business income : Concept of Revenue and Business Income, Measurement of business income; relevance of accounting period, continuity doctrine and matching concept in the measurement of business income; Objectives of measurement of Business income.
2 Revenue recognition : Recognition of expenses and income. Recognition of expenses and income with
a reference to AS 9 and Ind AS 18.
3 The nature of Depreciation. Accounting concept of depreciation. Factors in the measurement of depreciation. Methods of computing depreciation : straight-line method and diminishing balance method; Disposal of depreciable assets; change in method of Depreciation and its impact of on measurement of business income.
3.4 Inventories : Meaning. Significance of inventory valuation. Inventory Record Systems : periodic and perpetual. Methods of computing depreciation: FIFO, LIFO and Weighted Average. Application of Accounting Standard in valuation of Inventory. Impact of inventory valuation on measurement of business income.
Unit 4 : Financial statements of Sole Proprietorship and Partnership Firms and Non-for-Profit Making Concern
1 Capital and revenue expenditures and receipts: general introduction only.
2 Preparation of financial statements of non-corporate business entities-Sole Proprietorship and Partnership firms (both manual and using appropriate software).
3. Preparation of financial statements of Not-for-Profit Organisations.
Unit 5 : Accounting for Branch
1 Concept of Dependent branches; Branch Accounting – debtors system, stock and debtors’ system,
branch final account system and wholesale basis system.
2 Independent branches : concept, accounting treatment with necessary adjustment entries; Incorporation of Branch Trial Balance in Head Office Books for home branches.
Unit 6 : Accounting for Hire Purchase, Instalment Payment System and Royalty
1 Overview of hire purchases and instalment payment system. Difference between Hire-purchase system and Instalment payment system, journal entry and accounting treatment in case of hire purchases and instalment payment system (In the Books of Both Parties).
2 Royalty Accounting.

The post वित्तीय लेखांकन एवं कम्प्यूटरीकृत लेखांकन (Financial Accounting and Computerised Accounting) appeared first on Sahitya Bhawan Publications.

प्रारम्भिक सांख्यिकी (Elementary Statistics) Syllabus For B.A. Vth Semester of Dr Bhimrao Ambedkar University, Chaudhary Charan Singh University, Dr. Ram Manohar Lohia Avadh University, Mahatma Jyotiba Phule Rohilkhand University, Prof. Rajendra Singh (Rajju Bhaiya) University, Veer Bahadur Singh Purvanchal University

• Unit I : Introduction to Basic Concepts in Statistics : Population, Simple, Parameter, Data-Meaning & Types. Questionnaire, Schedule & Interview Schedule (meaning, concept and types), Frequency Distribution, Cummulative frequency; Graphical and Diagrammatic representation of data
• Unit II : Measures of Central Tendency : Mean, Median, Mode, Geometric mean and Harmonic mean. (Meaning, concept, properties & methods of measurement-in brief). Measure of Dispersion : Range, Mean Deviation, Standard deviation, Coefficient of Variation, Quartile deviation, Skewness and Kurtosis (Meaning, concept, properties & methods of measurement-in brief)
• Unit III : Correlation : Meaning, Concept, Types & Properties, Methods of Regression : Meaning and Concept. Least squares method, Interpretation of Regression Coefficients. Meaning, concept & types of Sampling. Meaning & concept of Hypothesis & hypothesis testing.
• Unit IV : Time Sereis : Concept, Meaning & Components : Determination of Regular, Trend and Seasonal Indices. Index Number : Concept, Classification of Index Numbers-price relative, quantity relative, value relative & special purpose (in brief). Consumer Price Index (CPI), Whole Sale Price Index (WPI), Methods of Construction of Index Number-i Unweighted & ii Weighted indices (in brief). Test of Adequacy of Index Number Formulae (in brief).

The post प्रारम्भिक सांख्यिकी (Elementary Statistics) appeared first on Sahitya Bhawan Publications.

The post सांख्यिकी (Statistics) appeared first on Sahitya Bhawan Publications.

Corporate Accounting Syllabus For B.Com. Vth Semester of Chaudhary Charan Singh Meerut University

1. Issue of Shares : Share Capital and Its Types, Issue, Forfeiture and Re-Issue of Shares, Redemption of Preference Shares.
2. Debentures: Features & Types, Issue and Redemption of Debentures, Profit Prior To Incorporation, Final Accounts, General Instruction for Preparation of Balance Sheet and Statement of Profit and Loss.
3. Accounts of Holding and Subsidiary Companies : Consolidate Balance Sheet of Holding Companies with one subsidiary only, Consolidated Profit and Loss Account.
4. Accounting for Amalgamation of Companies : As per Indian Accounting Standard 14. Meaning, Characteristics and Objectives of Amalgamation, Accounting for Amalgamation, Internal and External Reconstruction.

Corporate Accounting Contents

1. Issue, Forfeiture and Reissue of Shares
2. Redemption of Preference Shares
3. Issue and Redemption of Debentures
4. Profit Or Loss Pre and Post Incorporation
5. Final Accounts (Including General Instruction For Preparation of Balance Sheet and Statement of Profit and Loss)
6. Valuation of Goodwill
7. Valuation of Shares
8. Accounting For Amalgamation of Companies (As Per As-14)
9. Reconstruction of Companies
10. Consolidated Balance Sheet of Holding Companies (With A
    ● Multiple Choice Questions

The post Corporate Accounting appeared first on Sahitya Bhawan Publications.

निगमीय लेखांकन (Corporate Accounting) Syllabus For B.Com. Vth Semester of Chaudhary Charan Singh Meerut University

1. Issue of Shares : Share Capital and Its Types, Issue, Forfeiture and Re-Issue of Shares, Redemption of Preference Shares.
2. Debentures: Features & Types, Issue and Redemption of Debentures, Profit Prior To Incorporation, Final Accounts, General Instruction for Preparation of Balance Sheet and Statement of Profit and Loss.
3. Accounts of Holding and Subsidiary Companies : Consolidate Balance Sheet of Holding Companies with one subsidiary only, Consolidated Profit and Loss Account.
4. Accounting for Amalgamation of Companies : As per Indian Accounting Standard 14. Meaning, Characteristics and Objectives of Amalgamation, Accounting for Amalgamation, Internal and External Reconstruction.

The post निगमीय लेखांकन (Corporate Accounting) appeared first on Sahitya Bhawan Publications.

वित्तीय लेखांकन एवं कम्प्यूटरीकृत लेखांकन (Financial Accounting and Computerised Accounting) Syllabus For B.Com. IInd Semester of Kolhan University, Jamshedpur Women’s University & B.Com. Ist Semester of Govt. J. Yoganandam Chhattisgarh College Raipur, Govt. Dudhadhari Bajrang Girls Postgraduate College Raipur, Govt. Vishwanath Yadav Tamaskar Post Graduate Autonomous College Durg, Govt. Bilasa Girls P.G.Autonomous College Bilaspur

Unit 1 : Theoretical Framework
1.1 Accounting as an information system, the users of financial accounting information and their needs. Qualitative characteristics of accounting information. Functions, advantages and limitations of accounting. Branches of accounting. Bases of accounting: cash basis and accrual basis.
1.2 Financial accounting principles : Meaning and need; Generally Accepted Accounting Principles: entity, money measurement, going concern, cost, revenue recognition, realization, accruals, periodicity, consistency, prudence (conservatism), materiality and full disclosure.
1.3 Accounting standards: Concept, benefits and Process of formulation of Accounting Standards including Ind AS (IFRS converged standards) and IFRSs; convergence Vs. adoption; Application of accounting standards (AS and Ind AS) on various entities in India. International Financial Accounting Standards (IFRS)– meaning, need and scope; Process of issuing IFRS.
1.4 Accounting Process from recording of a business transaction to preparation of trial balance including adjustments. Application of Generally Accepted Accounting Principles in recording financial transactions and preparing financial statements.
Unit 2: Computerized Accounting Systems
2.1 Computerized Accounting Systems: Computerized Accounts by using any popular accounting software
Creating a Company; Configure and Features settings;
2.2 Creating Accounting Ledgers and Groups; Creating Stock Items and Groups; Vouchers Entry;
2.3 Generating Reports : Cash Book, Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet; Cash Flow Statement.
2.4 Selecting and shutting a Company; Backup and Restore data of a Company.
Unit 3 : Business Income, Accounting for Hire Purchase and Instalment Systems
3.1 Business income: Concept of Revenue and Business Income, Measurement of business income;
relevance of accounting period, continuity doctrine and matching concept in the measurement of business income; Objectives of measurement of Business income.
3.2 Revenue recognition: Recognition of expenses and income. Recognition of expenses and income with
a reference to AS 9 and Ind AS 18.
3.3 Meaning, features, advantages and disadvantages of Hire Purchase and Instalment Systems.
3.4 Accounting for hire purchase and instalment transactions including transactions of high value and small value, default and repossession (manually and using appropriate accounting software).
Unit 4: Financial statements of Sole Proprietorship and Partnership Firms
4.1 Capital and revenue expenditures and receipts: general introduction only.
4.2 Praeparation of financial statements of non-corporate business entities-Sole Proprietorship and
Partnership firms (both manual and using appropriate software).
Unit 5: Accounting for Branch and Not-for-Profit Organisations
5.1 Accounting for Branch : Concept of Dependend branches; Branch Accounting – debtors system, stock and debtors’ system, branch final account system and wholesale basis system. Independent branches : concept, accounting treatment with necessary adjustment entries; Incorporation of Branch Trial Balance in Head Office Books for home branches.
5.2 Accounting of Not-for-Profit Organisation : Meaning of Not-for-Profit Organisation , Significance of Receipt and Payment Account, Income and Expenditure Account and Balance Sheet; Difference between Profit and Loss Account and Income and Expenditure Account; Preparation of Receipt and Payment Account, Income and Expenditure Account and Balance Sheet.

The post वित्तीय लेखांकन एवं कम्प्यूटरीकृत लेखांकन (Financial Accounting and Computerised Accounting) appeared first on Sahitya Bhawan Publications.

Company Law Syllabus For B.Com. Third Semester of Kumaun Nainital University

• Unit-I : Indian Companies Act, 2013 : Nature and Types of Companies, Conversion of Public Companies into Private Company’s and Vice Versa.
• Unit-II : Formation, Promotion and Incorporation of Companies, Memorandum of Association; Article of Association; Prospectus.
• Unit-III : Shares : Types, Share Capital—Kinds; Allotment of Shares; Members—Categories, Modes of Acquiring Membership, Rights and Liabilities; Transfer and Transmission— Difference.
• Unit-IV : Methods of Borrowing, Debentures, Mortgages and Charges—Fixed and Floating.
• Unit-V : Management : Directors, Types and Number of Directors, Managing Director, Whole Time Director—Appointment, Qualifications and Disqualification, Duties, Vacation, Resignation and Removal.
• Unit-VI : Company Meetings—Kinds, Quorum, Voting, Resolution, Minutes.
• Unit-VII : Majority Powers and Minority Rights : Protection of Minority Rights; Prevention of Oppression and Management. Mismanagement.
• Unit-VIII : Winding Up—Kinds and Conduct—Petition for Winding Up, Appointment of Official Liquidator and Duties.

Contents

1. Company
2. Types of Companies
3. Incorporation/Formation of a Company
4. Memorandum of Association
5. Articles of Association
6. Prospectus
7. Shares
8. Share Capital
9. Membership
10. Transfer and Transmission of Shares
11. Methods of Borrowing
12. Debentures, Mortgages and Charges
13. Company Management : Directors
14. Managing Director
15. Company Meetings
16. Majority Powers and Minority Rights
17. Prevention of Oppression and Mismanagement
18. Winding Up of Companies

• ADDITIONAL MULTIPLE CHOICE TYPE QUESTIONS

The post Company Law appeared first on Sahitya Bhawan Publications.