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    SYLLABUS
    B. A. Third Year (Economics)
    Semester-VI
    Course Code : A080601T
    INDIAN ECONOMY AND ECONOMY OF UTTAR PRADESH

    • Unit I: Structure and Features of Indian Economy : Indian Economy as a Developing
      Economy, Comparative Development of Indian States.
      9 Lectures
    • Unit II: Agricultural Sector : Institutional Reforms, Technological Change in
      Agriculture, Terms of Trade between Agriculture and Industry, Agricultural
      Policy, Policies for Sustainable Agriculture, Agrarian Crisis and Agricultural
      Labour.9 Lectures
    • Unit III : The Industrial Sector : Industrial Policy, Public Sector Enterprises and their
      Performance, Privatization and Disinvestment Debate, Small, Medium and
      Large-scale Sector, Industrial Labour, Trade Union Movement. 9 Lectures
      Unit IV : Planning in India : Objectives and Strategy of Planning, Success Story of
      Indian Plans, Strategy of Inclusive Growth, Resource Mobilization for
      Development.9 Lectures
    • Unit V : Nature, Features, Demographic Profile, Status of Natural Resources, Major
      Factors Affecting Growth and Development in Uttar Pradesh : Economic
      and Non-economic Factors in Economic Development of Uttar Pradesh.
      9 Lectures
    • Unit VI : Sectoral Growth Pattern of in Uttar Pradesh, Economic Growth in Uttar
      Pradesh and Indian Economy: A Comparison, Infrastructural Development
      of Uttar Pradesh.10 Lectures
    • Unit VII : Pattern of Land-holding and Irrigation, Production and Productivity in
      Agriculture, Farm Mechanization, Crop Diversification, Agricultural Credit,
      Agricultural Policy and Strategies in Uttar Pradesh, Rural Development.
      10 Lectures
    • Unit VIII : Problems and Policies, Major Industries in Uttar Pradesh, Pattern of
      Industrial Development in Uttar Pradesh, Industrial Policy in Uttar Pradesh,
      Growth Pattern of Services Sector and Its Linkages of Other Sectors of Uttar
      Pradesh Economy, One Product One District (OPOD).
      10 Lectures

    Table of Contents

    1. INDIAN ECONOMY: STRUCTURE AND FEATURES
    2. COMPARATIVE DEVELOPMENT OF INDIAN STATES
    3. INSTITUTIONAL REFORMS IN AGRICULTURAL SECTOR
    4. TECHNOLOGICAL CHANGES IN AGRICULTURE
    5. TERMS OF TRADE BETWEEN AGRICULTURE AND INDUSTRY
    6. AGRICULTURAL POLICY
    7. POLICIES FOR SUSTAINABLE AGRICULTURE
    8. AGRARIAN CRISIS
    9. AGRICULTURAL LABOUR
    10. INDUSTRIAL POLICY
    11. PUBLIC SECTOR ENTERPRISES IN INDIA AND THEIR PERFORMANCES
    12. PRIVATISATION AND DISINVESTMENT DEBATE
    13. SMALL AND MEDIUM INDUSTRIES
    14. LARGE SCALE INDUSTRIES
    15. INDUSTRIAL LABOUR
    16. TRADE UNION MOVEMENT
    17. ECONOMIC PLANNING IN INDIA: NEED, OBJECTIVES, STRATEGY AND
      RESOURCE MOBILIZATION.
    18. ACHIEVEMENTS AND FAILURES OF INDIAN PLANS
    19. STRATEGY OF INCLUSIVE GROWTH
    20. SECTORAL GROWTH PATTERN OF UTTAR PRADESH, ECONOMIC GROWTH
      IN UTTAR PRADESH AND INDIAN ECONOMY: A COMPARISON,
      INFRASTRUCTURAL DEVELOPMENT OF UTTAR PRADESH
    21. PATTERN OF LAND-HOLDING AND IRRIGATION, PRODUCTION AND
      PRODUCTIVITY IN AGRICULTURE, FARM MECHANIZATION, CROP
      DIVERSIFICATION, AGRICULTURAL CREDIT, AGRICULTURAL POLICY
      AND STRATEGIES IN UTTAR PRADESH, RURAL DEVELOPMENT
    22. PROBLEMS AND POLICIES, MAJOR INDUSTRIES IN UTTAR PRADESH,
      PATTERN OF INDUSTRIAL DEVELOPMENT IN UTTAR PRADESH,
      INDUSTRIAL POLICY IN UTTAR PRADESH, GROWTH PATTERN OF
      SERVICES SECTOR AND ITS LINKAGES TO OTHER SECTORS OF UTTAR
      PRADESH ECONOMY, ONE PRODUCT ONE DISTRICT (OPOD).

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    Environmental Studies Book For

    SYLLABUS

    SOCIOLOGY B. A.: Semester VI

    COURSE I : PIONEERS OF INDIAN SOCIOLOGY

    • Unit-1 G.S. Ghurye : Caste; Indian Sadhus Rururban Community; D. N. Majumdar : Caste; Tribal Integration. Lectures 10
    • Unit-II : Radhakamal Mukherjee : Social Structure of Values; Social Ecology. Lectures 10
    • Unit-Ill : D.P. Mukherjee : Indian Culture and Diversities; Modernity, Indian Youth, Marxology. Lectures 10
    • Unit-IV : Irawati Karve : Kinship in India. I.P. Desai : Indian Family. Lectures 09
    • Unit-V : M.N. Srinivas :Sanskritization; Westernization; Secularization; Dominant Caste. Lectures 09
    • Unit-VI : S. C. Dube : Indian Village; Tradition; Modernization and Development. Lectures 09
    • Unit-VI! : A.R. Desai : Social Background of Indian Nationalism; Marxist Approach to Study Indian Society. Lectures 09 Rama Krishna Mukherjee : Dynamics of Agrarian Class Structure. Lectures 09
    • Unit-VIII : Andre Beteille : Caste, Class and Power :Agrarian Structure. Lectures 09

    COURSE II : GENDER AND SOCIETY

    • Unit I : Gender (Culture) vs. Sex (Biology), Equality vs. Difference, Gender Roles, Social Construction of Gender, Gender and Sexuality. Lectures 10
    • Unit II : Women in Family, Socialization and Gender, Feminist Movement, Understanding Gender Inequalities—Caste and Class. Lectures 10
    • Unit III : Gender Perspective : Liberal, Marxian, Socialist, Radical. Lectures 10
    • Unit IV : Patriarchy and Gender, Sexual Division of Labour, Masculinity vs. Femininity. Lectures 09
    • Unit-V : Women and Society in India : Demographic Profile, Population and Gender, Population, Gender and Migration. Lectures 09
    • Unit-VI : Women in Economy (Work and Property Rights), Women and Power and Subordination, Women and Education, Women and Health. Lectures 09
    • Unit-VI! : Crime against Women : Infanticide, Domestic Violence, Honour Killing, Harassment at work place. Lectures 09
    • Unit-VIII : Constitutional Safegaurds and Provisions regarding Women. Programmes and Policies regarding upliftment of Women. Personal laws, law as tool of emancipation of women. Women Rights as Human Rights, Gender and Human Rights. Lectures 09

    Environmental Studies Book Contents

    (PIONEERS OF INDIAN SOCIOLOGY)

    1. G. S. GHURYE : CASTE, INDIAN SADHU
    2. G. S. GHURYE : RURAL AND URBAN COMMUNITY
    3. D. N. MAJUMDAR : CASTE; TRIBAL INTEGRATION
    4. RADHAKAMAL MUKERJEE : SOCIAL STRUCTURE OF VALUES
      AND SOCIAL ECOLOGY
    5. D. P. MUKERJEE : INDIAN CULTURE AND DIVERSITIES,
      MODERNIZATION
    6. IRAWATI KARVE : KINSHIP IN INDIA
    7. I. P. DESAI : INDIAN FAMILY
    8. M. N. SRINIVAS : SANSKRITIZATION AND WESTERNIZATION
    9. M. N. SRINIVAS : SECULARIZATION AND DOMINANT CASTE
    10. S. C. DUBEY : INDIAN VILLAGE
    11. S. C. DUBEY : TRADITION, MODERNIZATION AND DEVELOPMENT
    12. A. R. DESAI : SOCIAL BACKGROUND OF INDIAN NATIONALISM—
      MARXIST APPROACH TO STUDY INDIAN SOCIETY
    13. RAMA KRISHNA MUKHERJEE : DYNAMICS OF AGRARIAN CLASS
      STRUCTURE
    14. ANDRE BETILLE : CASTE, CLASS AND POWER, AGRARIAN
      STRUCTURE

    GENDER AND SOCIETY

    1. GENDER EQUALITY AND INEQUALITY
    2. WOMEN IN FAMILY, SOCIALIZATION AND GENDER, FEMINIST
      MOVEMENT
    3. GENDER INEQUALITY : CASTE AND CLASS
    4. GENDER PERSPECTIVE : LIBERAL, MARXIAN, SOCIALIST,
      RADICAL
    5. PATRIARCHY AND GENDER, SEXUAL DIVISION OF LABOUR,
      MASCULINITY VS. FEMINITY
    6. WOMEN AND SOCIETY IN INDIA
    7. POPULATION, GENDER AND MIGRATION
    8. WOMEN IN ECONOMY : WORK AND PROPERTY RIGHTS
    9. WOMEN AND POWER AND SUBORDINATION
    10. WOMEN AND EDUCATION, HEALTH
    11. CRIME AGAINST WOMEN : INFANTICIDE, DOMESTIC VIOLENCE,
      HONOUR KILLING, HARASSMENT AT WORK PLACE
    12. CONSTITUTIONAL SAFEGAURDS AND PROVISIONS REGARDING
      WOMEN
    13. GENDER AND HUMAN RIGHTS

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    SYLLABUS
    B.A. Political Science
    Level 5 (Second Semester)
    UNDERSTANDING INDIAN CONSTITUTION AND GOVERNMENT

    Unit-I – Constituent Assembly and Framing of Indian Constitution; Main Issues and Approaches; The Preamble, Salient Features of the Indian Constitution, Fundamental Rights and Duties; Directive Principles of State Policy.
    संविधान निर्मात्री सभा और भारतीय संविधान का निर्माण – प्रमुख मुद्दे एवं दृष्टिकोण; उद्देशिका, भारतीय संविधान की प्रमुख विशेषताएं, मौलिक अधिकार एवं कर्तव्य, राज्य के नीति निदेशक तत्व ।

    Unit-II – Union Executive The President, Prime Minister and Council of Ministers – Powers, Functions and Relationship.
    संघीय कार्यपालिका – राष्ट्रपति, प्रधानमंत्री और मंत्रीपरिषद् – शक्तियां, कार्य एवं परस्पर
    सम्बन्ध।

    :Unit-III –  Parliament Lok Sabha and Rajya Sabha – Composition and Powers; Supreme Court Composition, Powers, Judicial Review and Judicial Activism, The Election Commission and electoral reforms.
    :संसद : लोक सभा एवं राज्य सभा – गठन एवं शक्तियां, उच्चतम न्यायालय – गठन, शक्तियां, न्यायिक पुनरावलोकन एवं न्यायिक सक्रियता, निर्वाचन आयोग तथा चुनाव सुधार ।

    Unit-IV – Federalism – Place of States in the Indian Union; Centre – State Relations, New Trends and Development;                                  Demand for Autonomy Governor Powers and Its Role in Federal Polity.                                                       संघवाद – भारतीय संघ में राज्यों की स्थिति; केन्द्र राज्य संबंध – नई प्रवृत्तियां और विकास, स्वायत्तता की मांग; राज्यपाल- शक्तियां व संघीय व्यवस्था में उसकी भूमिका ।

    Unit-V – : Indian Parliamentary System; Multi-Party System; Regional Parties and Coalition Governments; Criminilisation of Politics, Caste in Politics, Poverty Alleviation.
    भारतीय संसदीय व्यवस्था – बहुदलीय व्यवस्था; क्षेत्रीय दल एवं गठबंधन सरकारें; राजनीति का अपराधीकरण, राजनीति में जातिवाद, निर्धनता उन्नमूलन ।

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    उत्तर प्रदेश के विभिन्न विश्वविद्यालयों के
    बी. ए. सेमेस्टर VI हेतु
    शैक्षणिक सत्र 2023-24 से प्रभावी नए पाठ्यक्रमानुसार
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    SYLLABUS
    B. A.: Semester VI
    Course Code : A060602T
    INTERNATIONAL RELATIONS AND POLITICS
    Unit-VIII
    Unit I : Definition, Nature & Scope of International Politics, Approaches & Theories: Idealism, Realism, Neo-Realism, Decision-Making, System Theory & Game Theory. Lectures 11

    Unit II : The Nation State System: National Power, National Interest, Collective Security, Balance of Power. Lectures 10

    Unit III: Diplomacy Disarmament & Arms Control & Nuclear Proliferation, United Nations, New World Order. Lectures 10

    Unit IV: 20th Century of International relation: World War I & II, Cold War & Post Cold War International Relations. Lectures 10

    Unit-V  A Critical Appraisal of India’s Foreign Policy Post Independence, Evaluation of Politics in South Asia, South East Asia, West Asia, Indo-Pacific Region.Lectures 8

    Unit-VI: Evolution of International Economic System from Bretton Woods to W.T.O. The North-South and the South-South Dialogue, Regional Trade Development, Cooperation, Strategic Partnership: EU, QUAD, IORA, ASEAN, BRICS, BIMSTEC, SAARC, SCO, & Mekong- Ganga Co-operation. Lectures 10

    Unit-VII : Globalization: concept, feature, effects and its impact on the sovereignty of states. Alternative perspective on globalization, Ascendency of China, Multipolar World. Lectures 8
    Unit VIII : Great Debates in International Relations End of Ideology, Clash of Civilization, Cross border Terrorism & Non-State Actors, Human Rights, Politics of Environment, Traditional & Non-Traditional Security Threats. Lectures 8

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    शैक्षणिक सत्र 2023-24 से प्रभावी नए पाठ्यक्रमानुसार
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    SYLLABUS
    B.A. 3rd Year, Semester VI
    Course II
    EVOLUTION OF GEOGRAPHICAL THOUGHT
    Unit I : Contribution of Indian Geographers in Ancient India.Lectures 7

    Unit II Early Origins of Geographical Thinking, Concepts of distributions; relationships, interactions, area differentiation and spatial organization in Geography.Lectures 7
    Unit III Dualisms in geography; systematic & Regional geography, physical & human geography, Systematic and with regional geography. The myth and reality about dualism.     Lectures 8
    Unit IV: Paradigms in Geography, Thomas Kuhn’s theory about the growth and development of science. Application of Kuhn Model in Geography.          Lectures 7
    Unit V: Contribution of Greek & Roman geographers in ancient world.           Lectures 8
    Unit VI Contribution of Arab geographers in Middle Ages, Renaissance period in Europe. Renowned travelers and their geographical discoveries,Lectures 8
    Unit VII German school of thought: Kant, Humboldt, Ritter, Richthofen, Ratzel, Hettner French school of thought: Contribution of Blache & Brunches. Lectures 7
    Unit VIII Soviet geographers, American school: Contribution of Sample, Hunthington & Carl Saver. British school Contribution of Mackinder, Herbertson & L.D. Stamp.
    Lectures 8

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    Human Resource Management https://sahityabhawanpublications.com/product/human-resource-management/ https://sahityabhawanpublications.com/product/human-resource-management/#respond Sat, 11 May 2024 10:09:26 +0000 https://sahityabhawanpublications.com/?post_type=product&p=28340 Various Universities and Colleges of Uttar Pradesh National Education Policy-2020 Common Minimum Syllabus for B.Com. Semester VI
    As per New Syllabus effective from academic session 2023-24

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    SYLLABUS
    Semester VI
    Course Code: C010605T
    HUMAN RESOURCE MANAGEMENT
    Unit I – Human Resource Management Concept and Function, role of competencies of HR manager at our policies evolution of HRM emerging challenges of Human Resource Management workforce diversity empowerment VRS work-life balance downsizing. Lectures 15
    Unit II: – Recruitment & Selection: Recruitment, factors affecting recruitment, Sources of Recruitment, Selection: Process, selection test, Interview, Orientation, Placement. Training & Development: Training: Objectives & Importance of training, Training Methods-On job training, and off-the-job training. Lectures 20
    Unit III – Employee Compensation: Compensation & Welfare, Job Evaluation. Performance Appraisal Techniques, Job Enlargement & Job Enrichment, Quality of Work Life, Worker’s Participation in Management.
    Lectures 25
    Unit VI: – Employee Welfare: Various welfare schemes & Safety Measures. Employee Benefits: Meaning and its types, Fringe Benefits; Remuneration: Salary, Bonus, Commission, Long-term Incentives, Perquisites. Grievance Handling & Discipline: Meaning, Importance. Collective Bargaining: Meaning and Importance, Process.
    Lectures 15

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    प्राचीन भारतीय इतिहास, पुरातत्व एवं संस्कृति (Ancient Indian History, Archaeology & Culture) https://sahityabhawanpublications.com/product/ancient-indian-history-hindi-ddugu-sem-4/ https://sahityabhawanpublications.com/product/ancient-indian-history-hindi-ddugu-sem-4/#respond Sat, 13 Apr 2024 11:40:40 +0000 https://sahityabhawanpublications.com/?post_type=product&p=28196
  • राष्ट्रीय शिक्षा निति-2020 के अनुरूप च्वाइस बेस्ड क्रेडिट सिस्टम (CBCS) पर तैयार न्यूनतम सामान पाठ्यक्रम (Common Minimum Syllabus) के अनुसार दीनदयाल उपाध्याय गोरखपुर विश्वविद्यालय बी.ए. (प्राचीन इतिहास) सेमेस्टर IV हेतु शैक्षणिक सत्र 2022-23 से प्रभावी पाठ्यक्रमानुसार
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    प्रस्तुत पुस्तक दीनदयाल उपाध्याय गोरखपुर विश्वविद्यालय के बी.ए सेमेस्टर IV के लिए

    SYLLABUS B.A. Program : Diploma Semester : 4
    ANCIENT HISTORY, ARCHAEOLOGY AND CULTURE
    SOCIETY AND STATE OF ANCIENT INDIA

    • Unit 1 : Varna and Caste in Ancient India : Concept and Survey Ashram system, Purushartha and Sanskar. Marriage system : Nature and Purpose The condition of women in Ancient India. 15 Lectures
    • Unit 2 : Principles of origin of state, Type of state, Political thought and Public welfare of the ruler 10 Lectures
    • Unit 3 : Saptang & Mandal Theory, Maurya’s Administration, Gupta’s Administration 10 Lectures
    • Unit 4 : Council of Ministers. Principle of Taxation and Taxes prevalent in Ancient India. 10 Lectures

    ECONOMY AND EDUCATION OF ANCIENT INDIA

    • Unit 5 : Agriculture in Ancient India. Land Management and Ownership. 10 Lectures
    • Unit 6 : Irrigation system in Ancient India. 10 Lectures
    • Unit 7 : Gild Organization : Construction and Works Foreign trade and Trade routes 10 Lectures
    • Unit 8 : Education System in India-Growth and Development, Syllabus Main Universities : Takshila, Nalanda, Vikramashila. 15 Lectures

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    प्रस्तुत पुस्तक की रचना जयनारायण व्यास विशवविद्यालय, जोधपुर के बी.ए. (राजनीति विज्ञान) सेमेस्टर II हेतु निर्धारित नवीन पाठ्यक्रम (शैक्षणिक सत्र 2023-24 से प्रभावी) को पूर्णतया दृष्टि में रखते हुए की गई है |
    पुस्तक की अव्दितीय विशेषता यह है की इसमें निर्धारित नवीन पाठ्यक्रम के सभी शीर्षकों की विवेचना की गई |

    भारतीय संविधान और शासन की समझ (Understanding Indian Constitution and Government) For B.A. IInd Semester of Jai Narain Vyas University, Jodhpur

    • Unit-I : Constituent Assembly and Framing of Indian Constitution; Main Issues and Approaches; The Preamble, Salient Features of the Indian Constitution, Fundamental Rights and Duties; Directive Principles of State Policy.
    • Unit-II : Union Executive : The President, Prime Minister and Council of Ministers – Powers, Functions and Relationship.
    • Unit-III : Parliament : Lok Sabha and Rajya Sabha – Composition and Powers; Supreme Court : Composition, Powers, Judicial Review and Judicial Activism, The Election Commission and electoral reforms.
    • Unit-IV : Federalism – Place of States in the Indian Union; Centre-State Relations, New Trends and Development; Demand for Autonomy : Governor – Powers and Its Role in Federal Polity.
    • Unit-V : Indian Parliamentary System; Multi–Party System; Regional Parties and Coalition Governments; Criminilisation of Politics, Caste in Politics, Poverty Alleviation.

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  • For B.Com. VIth 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
  • प्रबन्धकों के लिए लेखांकन (Accounting For Managers)
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    The present book covers the whole course prescribed for B.Com. Semester VI for various Universities of Uttar Pradesh.
    Salient features of the book :
    ● The subject matter has been arranged and systematized strictly according to the course prescribed.
    ● In this revised edition chapters on RATIO ANALYSIS and FUNDS FLOW STATEMENT have been thoroughly revised and enlarged.
    ● Chapter of CASH FLOW STATEMENT has been written strictly as per AS-3 and AS-4 (Revised) Contingencies and Events Occurring after the Balance Sheet Date. The revised AS-4 prescribes that the ‘proposed dividend’ will be treated as a ‘Contingent liability’ instead of short-term provisions.
    ● Rate of Income Tax @ 25 percent on companies has been applied in all numerical questions as per amendment made by the Finance (No. 2) Act, 2019.
    ● An important feature of the revised edition of this book is that the Notification dated 24th March 2021 has amended Schedule III to the Companies Act, 2013, which is effective from the 1st day
    of April 2021 has been included.
    ● The only book on Management Accounting which is revised and updated based on the following notifications issued by the Ministry of Corporate Affairs, Government of India: Notification dated 11th October 2018 and Notification dated 24th March 2021 effective from 01-04-2021— For the words “Securities Premium Reserve” the words “Securities Premium” has been substituted.
    Many important changes have been made in the General Instructions for Preparation of Balance Sheet and Statement of Profit and Loss.

    Unit I : Management Accounting : Concept, Meaning, Characteristics, Difference between Financial Accounting Management Accounting, Difference between Cost Accounting and Management Accounting, Techniques, Objectives and Importance. Management Accountant : Duties, Status, Functions and Responsibility. Financial Statement Analysis and Interpretation : Meaning, Objectives, Characteristics of an Ideal Financial Statement, Parties Interested in Financial Statement, Types of Financial Analysis : Horizontal, Vertical and Trend Analysis.
    Unit II : Ratio Analysis : Meaning, Utility, Classification of Ratios : Profitability Ratio, Activity Ratio and Financial Position Ratios, Fund Flow and Cash Flow Statement: Concept, Meaning of the term Fund and Preparation of Fund Flow Statement and Cash Flow Statement (AS-3).
    Unit III : Business Budgeting : Meaning of Budget and Budgeting, Objectives, Limitation and Importance, Essentials of effective Budgeting, Classification of Budgets : Flexible budget and Zero Based Budget, Marginal Costing : Meaning, Determination of Profit under Marginal Costing, Pricing of Product, make or by Decision, Selection of most profitable channel. Break Even Analysis : Concept and Practical Applications of
    Break even Analysis.
    Unit IV : Standard Costing and Variance Analysis : Meaning and Objectives of Standard Costing Setting of Standard, Variance Analysis : Material and Labour Variance. Reporting to Management : Meaning, Objectives, Principles of Reporting, Importance of Reports, Classification of Reports, Reporting at different Levels of Management.

    Accounting For Managers 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. Budget And Budgeting
    8. Fixed And Flexible Budget
    9. Zero Base Budget
    10. Marginal Costing
    11. Marginal Costing (As A Tool For Decision Making)
    12. Break Even Analysis (Concept And Practical Applications Of Break Even Analysis)
    13. Standard Costing
    14. Variance Analysis (Material & Labour Variance)
    15. Reporting To Management

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    Financial Accounting Including Computerised Accounting https://sahityabhawanpublications.com/product/financial-accounting-bcom-1semester-ranchi/ https://sahityabhawanpublications.com/product/financial-accounting-bcom-1semester-ranchi/#respond Tue, 21 Nov 2023 12:13:39 +0000 https://sahityabhawanpublications.com/?post_type=product&p=27086
  • For B.Com. Ist Semester of Ranchi University
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    The book has been prepared strictly according to the new syllabus for B.Com. Semester I effective from the academic session 2023-2027 for Ranchi University.
    The publishers are grateful to Dr Manoj Bansal, who has prepared the chapters relating to the Computerised Accounting System as per the new syllabus.
    Some of the special features of this book are :

    • A new chapter on Journal Entries of G.S.T. has been included in the book so that students may study the accounting of G.S.T.
    • In each chapter of the book final accounts have been closed on 31st March only.
    • The book covers the syllabus of both major compulsory papers Financial Accounting and Computerised Accounting.
    • The unique feature of the book is that each and every topic of both papers has been included in the book.
    • In each chapter Descriptive Answer Type Questions, Short Answer  Type Questions, and the large number of M.C.Q. with Answers have been given.

    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.

    Financial Accounting Including Computerised Accounting Contents:-

    Financial Accounting

    1. Meaning And Scope of Accounting
    2. Accounting Principles
    3. Accounting Standards In India (With International Accounting Standards & IFRS)
    4. Concept Of Double Entry System
    5. Rules Of Debit And Credit : Journal
    6. Sub-Division Of Journal : Cash Book
    7. Sub-Division Of Journal : Subsidiary Books
    8. Ledger (Including Rules Of Posting)
    9. Trial Balance
    10. Capital And Revenue
    11. Adjustments Entries
    12. Final Accounts (Financial Statements Of Non-Corporate Entities)
    13. Rectification Of Errors
    14. Accounting For Non-Trading Institutions (Receipts & Payment Account—Income And Expenditure Account)
    15. Concept And Accounting Of Depreciation
    16. Provisions, Reserves And Funds
    17. Hire-Purchase System
    18. Instalment Payment System
    19. Measurement Of Business Income
    20. Revenue Recognition As-9 And Ind As-18
    21. Valuation Of Inventories
    22. Branch Accounts
    23. Royalty Accounts
    24. Journal Entries Of G
    25. Partnership Accounts (Preliminary & Final Accounts)

    Computerised Accounting

    1. Computerised Accounting System
    2. Popular Accounting Software Tally
    3. Creating Group, Ledger And Vouchers Entry
    4. Creating Stock Groups And Stock Items And Accounting Vouchers
    5. Generating Reports

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