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.

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• Business Economics: Meaning, Nature And Scope
• Business Economist : Functions, Role And Responsibilities
• Concepts Of Stock And Flow
• Price Control : Price Ceiling And Price Floor
• Study Of Chhattisgarh Economy
  Prospects Of Economy Development
  Economic Survey Of Chhattisgarh, 2022-23

Chapter on Study of Chhattisgarh Economy has been updated on the basis of the Economic Survey 2022-23 published by the Government of Chhattisgarh.
At the end of each chapter, three types of questions : Long Answer Type Questions, Short Answer Type Questions abd Multiple Choice Questions with answers have been given.

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Financial Accounting Including Computerised Accounting Syllabus For B.Com. Semester Ist of Govt. J. Yoganandam Chhattisgarh College, Govt. DB Girl’s P.G. Autonomous College, Govt. V.Y.T. P.G. Autonomous College Durg, Govt. Bilasa Girls P.G. Autonomous College, & B.Com. Semester IInd Kolhan University, Jamshedpur Women’s University

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.

CONTENTS

Financial Accounting

1. Shri Kalyan Subramani Aiyar (1859-1940)
2. Nature And Scope Of Accounting
3. Generally Accepted Accounting Principles :
4. Indian And International Accounting Standards 25
5. Concept Of Double Entry System
6. Preparation Of Journal
7. Journal Entries Of G
8. Sub-Division Of Journal : Cash Book
9. Ledger (Including Rules Of Posting)
10. Trial Balance
11. Final Accounts
12. Capital And Revenue
13. Measurement Of Business Income
14. Revenue Recognition : As-9
15. Concept And Accounting Of Depreciation
16. Valuation Of Inventories
17. Branch Accounts
18. Accounting Of Not-For-Profit Organisations
19. Hire-Purchase System
20. Instalment Payment System
21. Departmental 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
   ● Objective Type Questions With Answers (Based On Computerised Accounts)

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The new revised edition of the book has been published strictly according to the new syllabus for B.Com. Part I effective from the academic session 2023-24 under New Education Policy (NEP), 2000. In the new syllable following new topics have been included besides other several topics :
1. Cash Book including GST Transactions,
2. Computerised Accounting System,
3. Indian Accounting Standard and Income Tax.
All the above three new topics have been incorporated in the book and the subject matter has been presented in the simple language and lucid style so that students may understand them easily.
A separate chapter has been included in the book on ‘‘Journal Entries of GST’’.
A separate chapter on ‘‘Indian Accounting Standard and Income Tax’’ consisting of IND-AS 12 and AS 22 has been included in the book.
This book has several unparalleled features which make it distinct from other available text books on Accountancy. The presentation of the subject is designed on ‘‘teach yourself’’ technique which enables the students to learn faster.
Topics of Computerised Accounting System have been bifurcated into five chapters and at the end of the book 300 MCQ based on Computerised Accounting System has been incorporated in the book.
In each chapter Short Answer Type Questions, Long Answer Type Questions, Objective Type Questions and Practical Problems with Answers have been given which will help the students in preparing for the examination.
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 Accountancy.
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 Financial Accounting.
Unsurpassed for over 61 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price.

Financial Accounting Syllabus For B.Com Ist Year of Baster University, Bilaspur University, Hemchand Yadav Vishwavidyalaya, Pandit Ravishankar Shukla University, Sarguja University

The course aims to help learners to acquire conceptual knowledge of financial accounting to import skills for recording various kinds of business transactions with G.S.T. and to prepare financial statements.

• Unit-I : Accounting : An Introduction : Development, Definition, Needs, Objectives, Branches of Accounting, Basic Accounting Principles Concepts and Conventions.

Accounting Standard : National and International.

Accounting Transaction : Concept of Single and Double Entry System, Books of Original Records, Journal, Ledger, Sub-Division of Journal Cashbook (including GST Transaction) and Trial Balance.

• Unit-II : Final Accounts: Manufacturing Accounts, Trading Accounts, Profit and Loss Account, Balance Sheet, Adjustment Entries with Various Provision and Reserves.

Rectification of Errors : Classification of Errors, Location of Errors, Rectification of Errors, Suspense Account, Effect on Profit. Depreciation Accounting, Methods of Recording Depreciation, Methods for Providing Depreciation, Depreciation of Different Assets, Indian Accounting Standard and Income Tax.

• Unit-III : Computerized Accounting System (using any popular accounting softwere), Creation of Vouchers, Recording Transactions, Preparing Reports, Cash Book, Bank Book,

Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet, Fund Flow Statement, Cash Flow Statement, selecting and Shutting a Company, Backup and Restore data of a Company.

• Unit-IV : Accounting for Hire-Purchase Transaction, Journal Entries and Ledger Account in the Books of Hire Venders and Hire Purchase for Large Value Items including Default and Repossession.

Consignment : Features, Accounting Tratment in the books of the Consignor and Consignee.

Accounting for Inland Branches : Concept of Dependent and Independent Branches, Accounting Aspects, Debtor’s System, Stock and Debtor’s System, Branch Final Accounts System and wholesale Basis System. Preparation of Consolidated Profit and Loss Accounts and Balance Sheet with Adjustment.

• Unit-V: Joint Venture : Features, Accounting Procedures, Joint Bank Account, Records Maintained by Co-venturer of (a) All Transactions, (b) Only his Own Transactions. (Memorandum Joint Venture Account).

Partnership Account : Dissolution of a partnership Firm, Amalgamation of Partnership Firms, Conversion of Partnership Firm into Limited Liability Company.

Financial Accounting Contents :

1. Accounting : An Introduction
2. Basic Accounting Principles, Concepts And Conventions
3. Accounting Standards : National And International
4. Concept Of Double Entry System
5. Books Of Original Records: Journal
6. Journal Entries Of G
7. Sub-Division Of Journal : Cash Book
8. Ledger (Including Rules Of Posting)
9. Trial Balance
10. Capital And Revenue
11. Adjustment Entries
12. Final Accounts (Manufacturing Account, Trading Account, Profit & Loss Account And Balance Sheet)
13. Rectification Of Errors
14. Concept And Accounting Of Depreciation
15. Provisions And Reserves
16. Single Entry System
17. Computerised Accounting System
18. Popular Accounting Software Tally (Select A Company, Shut A Company, Backup Of Data,Restor Of Data)
19. Group, Ledger And Vouchers Entry (Cash Book And Bank Book, Vouchers Entry, Ledger, Trial Balance, Profit And Loss Account, Blance Sheet)
20. Inventory Features (Stock Group And Creating Stock Items And Accounting Vouchers)
21. Generating Reports (Cash Flow/Fund Flow Report In Tally
22. Hire-Purchase System
23. Consignment Accounts
24. Branch Accounts
25. Joint Venture Accounts
26. Indian Accounting Standard And Income Tax
27. Dissolution Of Partnership Firm—1
28. Dissolution Of Partnership Firm—2 (With Insolvency Of Partner)
29. Piecemeal Distribution
30. Amalgamation Of Partnership Firms
31. Conversion Of Partnership Firm Into Limited Liability Company

• Objective Type Questions With Answer (Based On Computerised Accounts)

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वित्तीय लिखांकन (Financial Accounting) Syllabus For B.Com. 1st Year of Various Universities of Chhattisgarh

The course aims to help learners to acquire conceptual knowledge of financial accounting to import skills for recording various kinds of business transactions with G.S.T. and to prepare financial statements.
Unit-I : Accounting : An Introduction : Development, Definition, Needs, Objectives, Branches of Accounting, Basic Accounting Principles Concepts and Conventions. Accounting Standard : National and International.
Accounting Transaction : Concept of Single and Double Entry System, Books of Original Records, Journal, Ledger, Sub-Division of Journal Cashbook (including GST Transaction) and Trial Balance.
Unit-II : Final Accounts: Manufacturing Accounts, Trading Accounts, Profit and Loss Account, Balance Sheet, Adjustment Entries with Various Provision and Reserves. Rectification of Errors : Classification of Errors, Location of Errors, Rectification of Errors, Suspense Account, Effect on Profit.
Depreciation Accounting, Methods of Recording Depreciation, Methods for Providing Depreciation, Depreciation of Different Assets, Indian Accounting Standard and Income Tax.
Unit-III : Computerized Accounting System (using any popular accounting softwere), Creation of Vouchers, Recording Transactions, Preparing Reports, Cash Book, Bank Book, Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet, Fund Flow Statement, Cash Flow Statement, selecting and Shutting a Company, Backup and Restore data of a Company.
Unit-IV : Accounting for Hire-Purchase Transaction, Journal Entries and Ledger Account in the Books of Hire Venders and Hire Purchase for Large Value Items including Default and Repossession. Consignment: Features, Accounting Tratment in the books of the Consignor and Consignee.
Accounting for Inland Branches : Concept of Dependent and Independent Branches, Accounting Aspects, Debtor’s System, Stock and Debtor’s System, Branch Final Accounts System and wholesale Basis System. Preparation of Consolidated Profit and Loss Accounts and Balance Sheet with Adjustment. 15 Lectures
Unit-V : Joint Venture : Features, Accounting Procedures, Joint Bank Account, Records Maintained by Co-venturer of (a) All Transactions, (b) Only his Own Transactions.
(Memorandum Joint Venture Account). Partnership Account : Dissolution of a partnership Firm, Amalgamation of Partnership Firms, Conversion of Partnership Firm into Limited Liability Company.

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व्यावसायिक गणित (Business Mathematics) Syllabus For B.Com. 1st Year of Various Universities of Chhattisgarh

To enable the students to have such minimum knowledge of mathematics as is applicable to business and economic situations.

• Unit 1 : Average : Meaning, characteristics, uses, merits & demerits and limitations Simple and combined average, change in term value, speed average, weighted average, algebraic problems. Calculation of average in case of large number of terms.
  Ratio : Meaning and characteristics, comparison of ratios, division of ratios, calculation of real numbers on basis of ratios, adding or subtracting the same number in terms of ratio, practical use of ratio in business and consolidation.
  Proportion : Meaning, Characteristics, Difference in ratio and proportion, Problems related to Continuous Proportion, Indices Proportion, Mix ratio.
  Percentage : Meaning and utility, rules related to percentage, number, election, examination, income expenditure, consumption, mixture, problems related to population.
• Unit 2 : Commission and Brokerage : Meaning, types of business agency, cash and redemption transactions, commission before and after bonus benefits, problems related to the word prior/due amount.
  Discount : Meaning and types, problems related to trading discount, cash discount, sequential discount and equivalent discount rate.
  Profit and Loss : Cost or purchase price, selling price, profit, loss, gross profit, concept of gross profit, percentage profit loss, purchase and sale price, more than one buyer and seller, dishonesty, adulteration, discount, commission related problems.
• Unit 3 : Matrices : Meaning and definitions, types of matrix, Algebra of matrix, transposed matrix.
  Determinants : Meaning and definitions, minor, co-factor, calculation of values of determinants up to third order, Laplace’s method, Sarru’s method
  Preparation of Invoice : Meaning, Contents, Advantages and types of Invoice, Methods of preparing Invoice.
• Unit 4 : Logarithms and Antilogarithms : Meaning, properties, fundamental laws and types, practical use of logarithm and antilogarithm table.
  Simple and Compound interest : Principal, amount, concept of real and nominal rate of interest, difference between simple interest and compound interest, practical problems related to interest, time rate, principal and amount. Calculation of interest by third, tenth and tenth rule and common multiplier method
• Unit 5 : Vedic Mathematics : 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 equations : Meaning, characteristics, methods of solving equations in two variables : Graphical, Substitution, Elimination and Cross mutliplication.

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Unique Features of the Book

• The illustrations and exercises with Ans. have been selected from Examination Papers of last 33 years (1990 to 2023) of various Universities of Chhattisgarh.
• In the new syllabus, a new topic on Vedic Mathematics has been included and in the book this new topic has 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.
• In the chapter ‘Preparation of Invoice’

Business Mathematics Syllabus For B.Com. 1st Year of Various Universities of Chhattisgarh

To enable the students to have such minimum knowledge of mathematics as is applicable to business and economic situations.

• Unit 1 : Average : Meaning, characteristics, uses, merits & demerits and limitations Simple and combined average, change in term value, speed average, weighted average, algebraic problems. Calculation of average in case of large number of terms.
  Ratio : Meaning and characteristics, comparison of ratios, division of ratios, calculation of real numbers on basis of ratios, adding or subtracting the same number in terms of ratio, practical use of ratio in business and consolidation.
  Proportion : Meaning, Characteristics, Difference in ratio and proportion, Problems related to Continuous Proportion, Indices Proportion, Mix ratio.
  Percentage : Meaning and utility, rules related to percentage, number, election, examination, income expenditure, consumption, mixture, problems related to population.
• Unit 2 : Commission and Brokerage : Meaning, types of business agency, cash and redemption transactions, commission before and after bonus benefits, problems related to the word prior/due amount.
  Discount : Meaning and types, problems related to trading discount, cash discount, sequential discount and equivalent discount rate.
  Profit and Loss : Cost or purchase price, selling price, profit, loss, gross profit, concept of gross profit, percentage profit loss, purchase and sale price, more than one buyer and seller, dishonesty, adulteration, discount, commission related problems.
• Unit 3 : Matrices : Meaning and definitions, types of matrix, Algebra of matrix, transposed matrix.
  Determinants : Meaning and definitions, minor, co-factor, calculation of values of determinants up to third order, Laplace’s method, Sarru’s method
  Preparation of Invoice : Meaning, Contents, Advantages and types of Invoice, Methods of preparing Invoice.
• Unit 4 : Logarithms and Antilogarithms : Meaning, properties, fundamental laws and types, practical use of logarithm and antilogarithm table.
  Simple and Compound interest : Principal, amount, concept of real and nominal rate of interest, difference between simple interest and compound interest, practical problems related to interest, time rate, principal and amount. Calculation of interest by third, tenth and tenth rule and common multiplier method
• Unit 5 Vedic Mathematics : 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 equations : Meaning, characteristics, methods of solving equations in two variables : Graphical, Substitution, Elimination and Cross mutliplication.

Business Mathematics Contents :

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

• Logarithms Tables
• Antilogarithms Tables

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समस्त राजनितिक स्थति की विवेचना में दिसम्बर 2021 तक की स्थति को दृष्टि में रखा गया है | भारतीय संविधान में अब तक 105 संवैधानिक संशोधन हुए हैं | इन सभी संवैधानिक संशोधनों के विभिन्न प्रावधानों का पुस्तक के विभिन्न अध्यायों में यथास्थान उल्लेख किया गया है |
पुस्तक के संशोधित संस्करण में ‘भारत में दलीय व्यवस्था ‘ अध्याय में भारत निर्वाचन आयोग द्वारा अप्रैल 2019 में निर्गत नोटिफिकेशन तथा ‘कतिपय राज्यों को विशेष दर्जा और उसके प्रभाव’ अध्याय में 31 अक्टूबर, 2019 से प्रभावी जम्मू-कश्मीर राज्य पुनर्गठन अधिनियम, 2019 का उल्लेख किया गया है |
17वीं लोकसभा चुनाव (2019) सहित पुस्तक अपनी समस्त अध्ययन सामग्री में ‘पूर्णतया अद्यतन’ (Most-up-to-date) है |

भारतीय शासन एवं राजनीति Indian Government & Politics Book विषय-सूची

1. भारत में राष्ट्रवाद का उदय एवं भारतीय राष्ट्रीय कांग्रेस की स्थापना 
2. भारत में मुस्लिम लीग की स्थापना
3. उदारवादी राष्ट्रवाद
4. उग्रवादी राष्ट्रवाद
5. गांधी एवं राष्ट्रीय आंदोलन 
6. भारतीय शासन अधिनियम, 1919 और द्वैध शासन प्रणाली
7. भारतीय शासन अधिनियम, 1935 और प्रान्तीय स्वायत्तता
8. भारतीय संविधान निर्मात्री सभा
9. प्रस्तावना (उद्देशिका)
10. संघ व्यवस्था : प्रकृति
11. मूल अधिकार 
12. राज्य नीति के निदेशक तत्व
13. संघीय कार्यपालिका: राष्ट्रपति
14. संघीय कार्यपालिका: मन्त्रिपरिषद और प्रधानमन्त्री
15. संसद: लोकसभा और राज्यसभा
16. सर्वोच्च न्यायालय: न्यायिक पुनर्विलोकन और न्यायिक सक्रियतावाद एवं जनहित याचिकाएं 
17. संविधान संशोधन की प्रक्रिया
18. केन्द्र-राज्य सम्बन्ध
19. भारत में निर्वाचन आयोग
20. संघ लोक सेवा आयोग
21. राष्ट्रीय मानवाधिकार आयोग
22. राज्य विधानमंडल
23. राज्य कार्यपालिका : राज्यपाल
24. राज्य कार्यपालिका : मन्त्रिपरिषद् और मुख्यमंत्री
25. कतिपय राज्यों को विशेष दर्जा और उसके प्रभाव
26. भारत में दलीय व्यवस्था
27. पंथ निरपेक्षता
28. क्षेत्रीयतावाद
29. जातिवाद
30. साम्प्रदायिकता
31. नक्सलवाद
32. आतंकवाद
33. पंचायती राज
34. भारत में नगरीय शासन
35. मिलीजुली (गठबन्धन) सरकारें
36. संसद और सर्वोच्च न्यायालय के बीच सर्वोच्चता के लिए संघर्ष
37. भारतीय राजनीति में आर्थिक प्रश्न: वर्ग और गरीबी
38. भारतीय राजनीति में दबाव समूह
39. भारत में संसदीय व्यवस्था: कार्य व्यवहार
40. नेतृत्व की भूमिका
41. आरक्षण की राजनीति
42. संविधान के आपातकालीन प्रावधान
43. लिंग तत्व: भारतीय राजनीति में स्त्री-पुरुष भागीदारी
44. तनाव के क्षेत्र एवं स्वायत्तता की मांग
45. भारतीय राजनीती में भाषा
46. चुनाव सुधार एवं मतदान व्यवहार

The post भारतीय शासन एवं राजनीति (Indian Government & Politics) appeared first on Sahitya Bhawan Publications.

प्रस्तुत पुस्तक छत्तीसगढ़ राज्य के विभिन्न विश्वविद्यालयों के बी.ए. तृतीय वर्ष हेतु इतिहास विषय के विद्य़ार्थियों के लिए शैक्षणिक सत्र 2021.22 से प्रभावी नवीनतम संशोधित पाठ्यक्रम के आधार पर तैयार की गई है। इसमें बी.ए. तृतीय वर्ष के दोनों प्रश्न-पत्रों को सम्मिलित करके गागर में सागर भरने का अनूठा प्रयास किया है।
विद्यार्थी वर्ग की आवश्यकता को दृष्टि में रखते हुए विषय के स्तर को बनाए रखने के साथ-साथ समस्त विषय-सामग्री को एक ही स्थान पर संग्रहित करने का प्रयास किया है। पुस्तक में विषय से सम्बन्धित सभी घटनाओं, तथ्यों और विचारों को रोचक रूप् में प्रस्तुत करने का प्रयास किया गया है।
आशा है अपने वर्तमान स्वरूप में यह पुस्तक पाठकों की इस विषय सम्बन्धी सभी आवश्यकताओं की पूर्ति कर सकेगी। पुस्तक को और अधिक उपयोगी बनाने के प्राप्त होने वाले सुझावों का सदैव ही स्वागत किया जाएगा।

इतिहास History Syllabus For B.A IIIrd Year of Various Universities of Chhattisgarh (as per Unified Common Syllabus 2020)

प्रथम प्रश्न-पत्र
भारत का इतिहास (1761ई. से 1947ई. तक)
इकाई-1 1. भारत में यूरोपीयनों का आगमन; 2. आंग्ल-फ्रांसीसी प्रतिस्पर्द्धा-कर्नाटक युद्ध; 3. ब्रिटिश साम्रज्य का विस्तार-वेलेजली की सहायक संधि, डलहौजी की हड़प् नीति
इकाई-2 1. ब्रिटिश प्रशासनिक सुधार-लार्ड विलियम बोटिंक; 2. लार्ड कर्जन का प्रशासन; 3. यूरोपीय वाणिज्यवाद का भारत में प्रभाव-उद्योगों व व्यापार का पतन;
इकाई-3 1. विभिन्न सामाजिक वर्ग-कृषक, मजदूर, महिलाएं; 2. कृषि का पतन एवं कृषक आन्दोलन; 3. भू-राजस्व व्यवस्थाएं-स्थायी बंदोबस्त, रैयतवाड़ी; 4. भारतीय पुनर्जागरण-ब्रह्यसमाज, आर्यसामज; 5. मुस्लिम समाज सुधार आन्दोलन-अलीगढ़ आन्दोलन
इकाई-4 1. रेल यातायात का उद्भव एवं विकास; 2. हस्तशिल्प उद्योगों का पतन; 3. ईस्ट इण्डिया कम्पनी का रियासतों से सम्बन्ध; 4. पाश्चात्य शिक्षा का विकास एवं प्रेस
इकाई-5 1. ब्रिटिश नियन्त्रण काल में छत्तीसगढ़ की प्रशासनिक व्यवस्था; 2. ब्रिटिश कालीन प्रशासनिक व्यवस्था; 3. छŸाीसगढ़ में सामाजिक सुधार-कबीर पंथ एवं सतनाम पंथ; 4. छत्तीसगढ़ में सामाजिक संस्कृति

द्वितीय प्रश्न-पत्र
भारत के राष्ट्रीय आन्दोलन का इतिहास (1857ई. से 1947 ई. तक)
इकाई-1 1. राष्ट्रवाद का उदय; 2. 1857ई. की क्रांति : कारन एवं परिणाम ; 3. भारतीय राष्टीय कांग्रेस की स्थापना-उद्देश्य, उदारवाद, उग्रवाद; 4. बंगाल का विभाजन एवं स्वदेशी आन्दोलन; 5. क्रान्तिकारी आन्दोलन-प्रथम एवं द्वितीय चरण
इकाई-2 1. भारतीय राजनीती में साम्प्रदायिकता का उदय-मुस्लिम लीग की स्थापना; 2. होमरूल आन्दोलन; 3. लखनऊ समझौता; 4. गांधीवादी आन्दोलन-असहयोग आन्दोलन
इकाई-3 1. सविनय अवज्ञा आन्दोलन; 2. आदिवासी मजदूर एवं कृषक आन्दोलन; 4. आजाद हिन्द फौज
इकाई-4 1. भारत का विभाजन एवं स्वतन्त्रता; 2. रियासतों का विलीनीकरण;3. भारतीय सविधान कि प्रमुख विशेषणाएं; 4. छत्तीसगढ़ में 1857ई. की क्रांति-नारायणसिंह एवं हनुमानसिंह
इकाई-5 1. बस्तर का मुरिया विद्रोह एवं भूमकाल आन्दोलन; 2. छत्तीसगढ़ में गांधीवादी आन्दोलन ; 3. छत्तीसगढ़ में रियासतों का विलीनीकरण

इतिहास विषय-सूची

1. भारत में यूरोपियों का आगमन एवं आंगल-फ्रांसीसी प्रतिस्पर्दा-कर्नाटका युद्ध
2. ब्रिटिश-साम्राज्य का विस्तार (प्लासी एवं बक्सर युद्ध)
3. ब्रिटिश-साम्राज्य का विस्तार (वेलेजली की हड़प नीति)
4. ब्रिटिश-साम्राज्य का विस्तार (डलहौजी की हड़प निति)
5. ब्रिटिश प्रशासनिक सुधार (लॉर्ड विलियम बेंटिंक)
6. लॉर्ड कर्जन का प्रशासन
7. योरोपीय वाणिज्यवाद का भारत प् प्रभाव (उधोगों, कुटीर उधोगों व् व्यापार एवं कृषि का पतन)
8. कृषक व् मजदूर एवं उनके आन्दोलन
9. महिलाओं की स्थिति
10. भू-राजस्व व्यवस्थाएं (स्थायी बंदोबस्त, रैयतवाड़ी एवं महलवाड़ी व्यवस्थएं)
11. भारतीय पुनर्जागरण (ब्रम समाज, आर्य समाज, अलीगढ़ एवं अन्य आंदोलन)
12. रेल यातायात का उद् भव एवं विकास
13. ईस्ट इंडिया कंपनी का रियासतों से सम्बन्ध
14. पाशचात्य शिक्षा का विकास
15. भारतीय प्रेस का विकास
16. ब्रिटिश शासन में छत्तीसगढ़ की प्रशासनिक व्यवस्था
17. ब्रिटिश कालीन प्रशासनिक व्यवस्था
18. छत्तीसगढ़ में सामाजिक सुधार : कबीर एवं सतनाम पंथ
19. छत्तीसगढ़ में जनजातीय संस्कृति

भारत के राष्ट्रीय आंदोलन का इतिहास (1857 to 1947)

1. 1857ई. की क्रान्ति (कारण एवं परिणाम)
2. राष्ट्रवाद का उदय एवं भारतीय राष्ट्रीय कोंग्रेस की स्थापना उदारवादी आन्दोलन
3. उग्रवादी आन्दोलन एवं बंगाल का विभाजन
4. स्वदेशी आन्दोलन
5. क्रान्तिकरी आन्दोलन (प्रथम एवं द्वितीय चरण)
6. भारतीय राजनीति में साम्प्रादायिकता का उदय (मुस्लिम लीग की स्थापना)
7. होमरूल आन्दोलन, लखनऊ समझौता एवं खिलाफत आन्दोलन
8. गांधीवादी आंदोलन : असहयोग आन्दोलन
9. सविनय अवज्ञा आन्दोलन
10. मजदूर एवं कृषक आन्दोलन
11. भारत छोड़ो आन्दोलन
12. आजाद हिन्द फौज
13. भारत का विभाजन एवं स्वतन्त्रता
14. भारतीय रियासतों का विलीनीकरण एवं भारतीय संविधान की प्रमुख विशेषताएं
15. छत्तीसगढ़ में 1857ई. की क्रान्ति (नारायण सिंह एवं हनुमान सिंह)
16. बस्तर का मुरिया विद्रोह एवं भूमकाल आन्दोलन
17. छत्तीसगढ़ में गांधीवादी आन्दोलन
18. छत्तीसगढ़ में रियासतों का विलीनीकरण

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Paper I : DEVELOPMENT AND ENVIRONMENTAL ECONOMICS

• Unit-1 : Economic Growth and Development: Factor affecting Economic Growth (Labour, Capital and Technology), Developed and Under Developed Economy, Poverty: Absolute and Relative, Marxian Model of Economic Growth, Mahalanobis Model of Economic Growth. Balanced and Unbalanced Growth.
• Unit-2 : Problems of Population and Growth Pattern of Population. Theory of Demographic Transition. Population, Poverty and Environment. Schumpeter’s Theory of Economic Growth, Theory of Big-Push, Nelson’s Theory of Low-level Income Equilibrium Trap, Theory of Critical Minimum Efforts.
• Unit-3 : Harrod and Domar Growth Model, Solow’s Model of Economic Growth, Meades Neo-Classical Models, Mrs Joan Robinson’s Growth Model, A. Lewis Theory of Unlimited Supply of Labour.
• Unit-4 : Environment : Environmental and Use, Environmental Disruption as an Allocation, Problem. Valuation of Environmental Damages—Land, Water, Air and Forest, Prevention Control and Abatement of Pollution, Choice of Policy Instruments in Developing Countries, Environmental Legislation, Indicators of Sustainable
  Development, Environmental Accounting.
• Unit-5 : Concept of Intellectual Capital: Food Security, Education, Health and Nutrition, Role of Agriculture in Economic Development, Land Reforms, Efficiency and Productivity in Agriculture, New Technology and Sustainable Agriculture,
  Globalization and Agriculture Growth, The Choice of Technique Appropriate Technology and Employment.

• Unit-1 : Statistics: Definition of Statistics, Importance and Limitations of Statistics, Importance of Statistics in Economics, Statistical Investigation, Census and Sampling Methods of Statistical Investigation, Statistical Data, Collections of Data,
  Primary and Secondary Data.
• Unit-2 : Measuring of Central Tendency: Mean, Median, Mode, Measures of Skewness,
  Probability—Basic Concepts, Meaning and Definitions.
• Unit-3 : Dispersion: Meaning of Dispersion, Methods of Measuring Dispersion, Range, Quartiles Deviation, Mean Deviation, Coefficient of Mean Deviation, Standard Deviation.
• Unit-4 : Correlation Analysis: Meaning and Types of Correlation, Degree of Correlation, Coefficient of Correlation-Karl Pearson’s Method, Spearman’s Rank Difference
  Method. Probable Error and Standard Error.
• Unit-5 : Index Number: Methods of Constructing of Index Numbers, Fisher’s Methods, Dorbish-Bowles Method, Paasche’s Method, Laspeyres Method, Consumer Price Index Numbers, Reversal Test, Circular Test, Time Series Analysis-Meaning, Components of Time Series, Measurement of Long Term Trend by Average Method

अर्थशास्त्र Economics विषय-सूची 

विकास एवं पर्यावरणीय अर्थशास्त्र

1. आर्थिक विकास एवं संवृद्धि : आर्थिक संवृद्धि को प्रभावित करने वाले घटक (श्रम, पूंजि एवं तकनीक)
2. विकसित एवं अल्पविकसित अर्थव्यवस्था
3. गरीबी : निरपेक्ष एवं सापेक्ष
4. मार्क्स का आर्थिक वृद्धि मॉडल
5. महालनोबिस का आर्थिक वृद्धि मॉडल
6. सन्तुलित एवं असन्तुलित विकास
7. जनसंख्या की समस्याएं एवं जनसंख्या का विकास ढांचा
8. जनांकिकीय संक्रमण का सिद्धान्त
9. जनसंख्या, गरीबी एवं पर्यावरण
10. शुम्पीटर का आर्धिक वृद्धि का सिद्धान्त
11. ‘प्रबल प्रयास’ सिद्धन्त या ‘बड़ा धक्का’ सिद्धान्त
12. नेल्सन का ‘निम्न सन्तुलन आय पाश’ सिद्धान्त
13. क्रान्तिक-न्यूनतम प्रयास सिद्धान्त
14. हैरड एवं डोमर के वृद्धि मॉडल
15. सोलो का आर्थिक वृद्धि मॉडल
16. मीड का नव-प्रतिष्ठित मॉडल
17. श्रीमती जॉन रॉबिन्सन का वृद्धि मॉडल
18. आर्थर लुइस का असीमित श्रमपूर्ति का सिद्धान्त
19. पर्यावरण : पर्यावरण और उपयोग, आवंटन के रूप पर्यावरणीय विघटन, समस्या
20. पर्यावरणीय क्षति का मूल्यांकन : भूमि, जल, वायु एवं वन
21. प्रदुषण की रोकथाम, नियन्त्रण एवं उपशमन
22. विकासशील देशों में निति उपकरण का चयन एवं पर्यावरणीय विधान
23. धारणीय (अथवा सतत ) विकास के सूचक एवं पर्यावरणीय लेखा
24. बौद्धिक पूंजी निमार्ण की अवधारणा : खाघ सुरक्षा, शिक्षा, स्वास्थ्य एवं पोषण
25. आर्थिक विकास में कृषि की भूमिका, भूमि सुधार, कृषि में दक्षता एवं उत्पादकता, नवीन तकनीक एवं टिकाऊ कृषि, वैशवीकरण एवं कृषि विकास
26. तकनीक का चुनाव तथा उपयुक्त्त प्रौद्योगिकी एवं रोजगार

सांख्यिकीय पद्धतियां 

1. सांख्यिकी : सांख्यिकी की परिभाषा, सांख्यिकी का महत्व एवं सीमाएँ, अर्थशास्त्र में सांख्यिकी का महत्त्व
2. सांख्यिकीय अनुसन्धान
3. सांख्यिकीय अनुसन्धान की संगणना और निदर्शन विधियां
4. सांख्यिकीय आंकड़े (या समंक)
5. समंको का संकलन, प्राथमिक और द्वितीयक आंकड़े
6. केंद्रीय प्रवृत्ति की मापें : माध्य, मध्यका तथा बहुलक
7. विषमता के माप
8. प्रायिकता : मूल अवधारणा, अर्थ एवं परिभाषा
9. अपकीरण
10. सहसंबन्ध विशलेषण
11. निर्देशांक अथवा सूचकांक
12. काल-श्रेणी का विषलेषण

• परिशिष्ट : लघुगनाक, प्रतिलघुगणक, व्युत्क्रम सारणियां तथा
  उनका प्रयोग

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