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.

1. Unique Features of The Book
2. The Illustrations And Exercises With Ans Have Been Selected  Form Exxamination papers of the last 34 years (1990 to 2024) of Various Universities  of Chhattisgarh>
3.  Topics on vedic Mathematics  Have been bifurcated  in three Chapters and Dealt in Easy Language And Lucid Style With Numerical Questions So That the Students May Understand this New topic esily.
4. In the chapter on Brief History of Vedic Mathematicas Several New illustrations Have Included
5. All the Chapters have Been thoroughly Revised

Business Mathematics for B.Com. Semester Second  syllabus For Various Universities of Chhattisgarh

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-5 Commission, Brokerage, Discount, profit and loss

Business Mathematics Contents :

1. Brief History Of Vedic Mathematics (In Indian Knowledge Tradition)
2. Addition, Multiplication, Division, Square And Square Root Of Numbers Through Vedic Mathematics
   (Methods And Practice Of Quick Calculation)
3. Method Of Quick Verification Of Answers From Digit Sum
4. Simultaneous Equations
5. Simple Interest
6. Compound Interest
7. Problems Related With Installments Based OF Simple Interest And Compound Interest
8. Logarithms  And  Antilogarithms
9. Ratio
10. Proportion
11. Arithmetic  Average
12. Percentage
13. Discount  Commission And Brokerage
14. Profit And Loss
    ● Logarithms, Antilogarithms Tables

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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

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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

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Cost Accounting Syllabus For B.Com. IIIrd Semester of Kumaun University, Nainital.

• Unit I : Introduction : Nature, Scope and Advantages of Cost Accounting, Installation of Costing System, Difference between Cost and Financial Accounting.
• Unit II : Classification of Costs. Material : Purchase, Storage and Control of Material, Stock Levels, Inventory, Control Techniques. Methods of Pricing Material Issues.
• Unit III : Labour : Meaning and Components of Labour Cost. Concept, Accounting and Control of Idle time and Overtime. Methods of Wage Payment and Incentive Plans, Labour Turnover.
• Unit IV : Overheads : Collection, Classification, Allocation, Apportionment and Absorption of Overheads (Primary and Secondary Distribution), Machine Hour Rate.
• Unit V : Unit Output Costing : Concept of and Need for Unit Output Costing; Preparation of Cost Sheet and Tender Price; Preparation of Reconciliation Statement.
• Unit VI : Process Costing : Preparation of Process Accounts; Treatment of Normal and
• Abnormal Wastage; Treatment of Joint Product and By-product. Unit VII : Contract Costing : Preparation of Contract Account, Determination of Profit on Completed and Uncompleted Contracts; Operating Costing.

Cost Accounting Contents :-

1. Cost Accounting : An Introduction
2. Cost : Elements, Concepts And Classification (As Per Cas-1)
3. Material Cost Accounting (Including Material Purchase And Issue Pricing)
4. Material/Inventory Cost Control : Concept And Techniques (Including Treatment Of Material Losses)
5. Labour Cost Accounting : Labour Cost Control Procedure, Labour Turnover, Idle Time And Overtime (In The Context Of Cas-7)
6. Methods Of Wage Payment : Time Rates, Piece Rates And Incentive Schemes
7. Accounting For Overheads : Collection And Classification
8. Overheads : Allocation, Apportionment (Departmentalisation) And Absorption (In The Context Of Cas-3)
9. Machine Hour Rate Method
10. Unit Or Output Costing-I (Cost Sheet, Cost Statement And Production Account)
11. Unit Or Output Costing-Ii (Calculation Of Estimates, Tender And Quotation Price)
12. Contract Costing (Including Accounting Standard-7)
13. Job And Batch Costing
14. Process Costing (Including Joint Products And By-Products)
15. Reconciliation Of Cost And Financial Accounts
16. Operating Costing
17. Cost Audit
18. Introduction Of Cost Accounting Standards In India

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लागत लेखांकन (Cost Accounting) Syllabus For B.Com. IIIrd of Various Universities of Uttar Pradesh

• Unit I : Introduction : Nature, Scope and Advantages of Cost Accounting, Installation of Costing System, Difference between Cost and Financial Accounting, Classification of Costs. Material : Purchase, Storage and Control of Material, Stock Levels, Inventory, Control Techniques. Methods of Pricing Material Issues.
• Unit II : Labour : Meaning and Components of Labour Cost. Concept, Accounting and Control of Idle time and Overtime. Methods of Wage Payment and Incentive Plans, Labour Turnover. Overheads : Collection, Classification, Allocation, Apportionment and Absorption of Overheads (Primary and Secondary Distribution), Machine Hour Rate.

• Unit III : Unit Output Costing : Concept of and Need for Unit Output Costing; Preparation of Cost Sheet and Tender Price; Preparation of Reconciliation Statement.
• Unit IV : Process Costing : Preparation of Process Accounts; Treatment of Normal and Abnormal Wastage; Treatment of Joint Product and By-product; Contract Costing : Preparation of Contract Account, Determination of Profit on Completed and Uncompleted Contracts; Operating Costing.  Deen Dayal Upadhyaya Gorakhpur University, Gorakhpur

Deen Dayal Upadhyaya Gorakhpur University, Gorakhpur

• Unit I : Introduction : Nature, Scope and Advantages of Cost Accounting, Installation of Costing System, Difference between Cost and Financial Accounting, Classification of Costs. Material : Purchase, Storage and Control of Material, Stock Levels, Inventory, Control Techniques. Methods of Pricing Material Issues.
• Unit II : Labour : Meaning and Components of Labour Cost. Concept, Accounting and Control of Idle time and Overtime. Methods of Wage Payment and Incentive Plans, Labour Turnover. Overheads : Collection, Classification, Allocation, Apportionment and Absorption of Overheads (Primary and Secondary Distribution), Machine Hour Rate.

Cost Accounting II

• Unit I : Unit Output Costing : Concept of and Need for Unit Output Costing; Preparation of Cost Sheet and Tender Price; Preparation of Reconciliation Statement.
• Unit II : Process Costing : Preparation of Process Accounts; Treatment of Normal and  Abnormal Wastage; Treatment of Joint Product and By-product; Contract Costing : Preparation of Contract Account, Determination of Profit on Completed and Uncompleted Contracts; Operating Costing.

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Contents

1. Cost Accounting : An Introduction
2. Cost : Elements, Concepts And Classification (As Per Cas-1)
3. Material Cost Accounting (Including Material Purchase And Issue Pricing)
4. Material/Inventory Cost Control : Concept And Techniques (Including Treatment Of Material Losses)
5. Labour Cost Accounting Labour Turnover, Idle Time And Overtime (In The Context Of Cas-7)
6. Methods Of Wage Payment : Time Rates, Piece Rates And Incentive Schemes
7. Accounting For Overheads : Classification And Treatment
8. Overheads : Allocation, Apportionment (Departmentalisation) And Absorption (In The Context Of Cas-3)
9. Machine Hour Rate Method
10. Unit Or Output Costing-I (Cost Sheet, Cost Statement And Production Account)
11. Unit Or Output Costing-Ii (Calculation Of Estimates, Tender And Quotation Price)
12. Contract Costing (Including As-7)
13. Job And Batch Costing
14. Process Costing (Including Joint Products And By-Products)
15. Process Costing : Inter-Process Profits
16. Process Costing : Equivalent Production
17. Reconciliation Of Cost And Financial Accounts
18. Operating Costing
19. Cost Audit
20. Cost Records
21. Cost Control Accounts : Non-Integrated And Integrated
22. Cost-Volume-Profit Analysis : Break-Even Point
23. Absorption Costing And Marginal Costing : Concept And Computation
24. Marginal Costing : As A Tool For Decision-Making
25. Budgeting And Budgetary Control
26. Standard Costing
27. Variance Analysis (I) (Material & Labour Variance)
28. Zero Base Budgeting
29. Performance Budgeting
30. Responsibility Accounting

The post Cost Accounting appeared first on Sahitya Bhawan Publications.

• 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.
• The present edition of the book has several unparalleled features which make it distinct from other available text books on Income Tax.
• 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.
• 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.
• 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 Law and Accounts Syllabus For B.Com. IVth Semester of Various Universities of Uttar Pradesh

• Unit I : Taxation Policy of Raja Todarmal. Introduction, Important Definitions : Assessee, Person, Income, Total Income, Assessment Year and Previous Year. Agricultural Income and its assessment. Residence and Tax Liability (Basis of Charge). Capital and Revenue. Exempted Incomes.
• Unit II : Income from Salaries, Income from House Property. Profits and Gains of Business and Profession, Depreciation.
• Unit III : Capital gains, Income from Other Sources, Deductions from Gross Total Income, Computation of Tax Liability of an Individual.
• Unit IV : Set off and carry forward of losses and Clubbing of Income, Procedure of Assessment and Income Tax Authorities, Advance Payment of Tax and Deduction of Tax at Source.

Income Tax Law and Accounts Contents :-

❐ Taxation Policy Of Raja Todarmal

1. Income Tax : Introduction And Important Definitions
2. Agricultural Income
3. Residence And Tax Liability (Basis Of Charge)
4. Exemptions From Tax (Non-Taxable Income)
5. Income From Salaries
6. Income From Salaries (Retirement)
7. Income From House Property
8. Profits And Gains Of Business Or Profession
9. Determination Of Income Of Certain Business Or Profession On A Presumptive Basis
10. Depreciation And Investment Allowance
11. Capital Gains
12. Income From Other Sources
13. Clubbing Of Incomes And Aggregation Of Incomes Or Deemed Incomes
14. Set-Off And Carry Forward Of Losses
15. Deductions To Be Made From Gross Total Income While Computing Total Income
16. Computation Of Total Income Of Individuals
17. Computation Of Tax Liability Of Individuals
18. Rebate And Relief Of Tax
19. Income Tax Authorities
20. Preparation And Filing Of Return Of Income
21. Assessment Procedure
22. Deduction And Collection Of Tax At Source
23. Advance Payment Of Tax
24. Capital And Revenue

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• अक्टूबर 2023 तक अद्यतन आय कर अधिनियम, 1961 के प्रावधानों की अत्यन्त सरल भाषा में प्रामाणिक एवं विस्तृत विवेचना
• पुस्तक के वर्तमान संस्करण को The Finance Act, 2023, के आधार पर पूर्णत: संशोधित किया गया है।
• अक्टूबर 2023 तक निर्गत Circulars तथा Notifications का यथास्थान समावेश |
• अध्यायों के अन्त में सम्पूर्ण अध्याय का संक्षेप (Summary) तथा विभिन्न अध्यायों में अनेक नई तालिकाओं (Tables) का समावेश |
• त्रुटिरहित सुन्दर एवं स्पष्ट मुद्रण |
• अन्य पुस्तकों की अपेक्षा सबसे अधिक हल सहित उदारण (Illustrations) तथा अभ्यासार्थ प्रश्न (Questions) उत्तर सहित |
• अभ्यासार्थ प्रश्नों के पूर्ण हल ‘Problems and Solutions in Income प्रस्तुत में दिए हुए है |
• प्रत्येक अध्याय के अन्त में लघु उत्तरीय प्रश्न, वैकल्पिक प्रश्न तथा लघु अंकीय प्रश्नों समावेश उत्तर सहित किया गया है।

आयकर विधान एवं लेखे (Income Tax Law & Accounts) 64th Edition A.Y. 2023-24 | Syllabus For B.Com IVth Semester of Various Universities of Uttar Pradesh

• Unit I : Taxation Policy of Raja Todarmal. Introduction, Important Definitions : Assessee, Person, Income, Total Income, Assessment Year and Previous Year. Agricultural Income and its assessment. Residence and Tax Liability (Basis of Charge). Capital and Revenue. Exempted Incomes.
• Unit II : Income from Salaries, Income from House Property. Profits and Gains of Business and Profession, Depreciation.
• Unit III : Capital gains, Income from Other Sources, Deductions from Gross Total Income, Computation of Tax Liability of an Individual.
• Unit IV : Set off and carry forward of losses and Clubbing of Income, Procedure of Assessment and Income Tax Authorities, Advance Payment of Tax and Deduction of Tax at Source.

आयकर विधान एवं लेखे (Income Tax Law & Accounts) Assessment Year 2023-24 Book विषय-सूची

• राजा टोडरमल की कराधान निति

1. आयकर (विषय-प्रवेश तथा महत्वपूर्ण परिभाषाएं)
2. कृषि आय
3. निवास-स्थान तथा कर-दायित्व (प्रभार का आधार)
4. कर से छूटें (गैर-अयोग्य आयें)
5. वेतन से आय
6. वेतन (अवकाश ग्रहण) से आय
7. माकन-सम्पत्ति से आय
8. व्यापार अथवा पेशे के लाभ एवं प्राप्तियां
9. कतिपय व्यापार या पेशे की आय का अनुमानित आधार पर निर्धारण
10. ह्रास एवं विनियोग भत्ता
11. पूंजी लाभ
12. अन्य साधनों से आय
13. आय का मिलना तथा आय का संकलन या मानी गई आयें
14. हानियों की पूर्ति एवं उन्हें आगे ले जाना
15. कुल आय की गणना करने के लिए सकल कुल आय में से की जाने वाली कटौतियां
16. व्यक्तियों की कुल आय की गणना
17. व्यक्तियों के कर दायित्व की गणना
18. कर में कटौती एवं राहत
19. आयकर प्राधिकारी
20. आय की विवरणी (रिटर्न) तैयार करना एवं दाखिल करना
21. कर-निर्धारण की कार्यविधि
22. उद्गम स्थान पर कर की कटौती तथा कर का संग्रह
23. कर का अग्रिम भुगतान
24. पूंजीगत एवं आयगत

The post आयकर विधान एवं लेखे (Income Tax Law & Accounts) A.Y 2023-24 appeared first on Sahitya Bhawan Publications.