• जुलाई 2024 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, 2024, के आधार पर पूर्णत: संशोधित किया गया है।
• वैकल्पिक कर-व्यवस्था (Alternate Tax Regime) पर एक नया अध्याय पुस्तक में सम्मिलित किया गया है |
• जुलाई 2024 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 उदाहरण (Illustrations) तथा अभ्यासार्थ प्रश्न (Questions) उत्तर सहित
• अभ्यासार्थ प्रश्नों के पूर्ण हल Practical Problems in Income Tax पुस्तक में दिए हुए हैं।
• प्रत्येक अध्याय के अन्त में लघु उत्तरीय प्रश्न, वैकल्पिक प्रश्न तथा लघु अंकीय प्रश्नों समावेश उत्तर सहित किया गया है।

The post Income Tax Taxation Law For B.Com Semester V And VI | A.Y. 2024-25 | Edition 65th) appeared first on Sahitya Bhawan Publications.

• The law stated in the book is as amended upto October, 2023.
• Amendments in GST made by the Finance Act, 2022 and the Finance Act, 2023 have been duly incorporated in the book.
  Unique Features of the Book
•  Amendments by the CGST Amendment Act, 2023 and IGST Amendment Act, 2023 effective from 01.10.2023 have been incorporated in this revised edition.
• With effect from 16th September, 2023 the Government has constituted Goods and Services Tax Appellate Tribunals in various states has also been included in the book.
• In the chapter of Appeals, Revision and Authority for Advance Ruling recommendations of the 52nd GST Council held on 7th October, 2023 have been incorporated.
• Significant Notifications and Circulars issued by the Central Board of Indirect Taxes and Customs upto 30th September, 2023 have been incorporated in the revised edition of the book.
• Most authentic, up-to-date and comprehensive text book on GST.
• Efforts have been made to present the complex law of GST in easy language and in a lucid manner. Care has been taken to present the matter in a logical sequence to facilitate easy understanding by the
  students.
• The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses.
• In the present revised edition almost all the chapters have been thoroughly revised and updated.
  At the end of each chapter large number of MCQ have been given which
  enable students to learn faster.

Goods and Services Tax (G.S.T.) For B.Com. (Hons) Semester V of Kurukshetra University (KUK), Chaudhary Ranbir Singh University Jind & Guru Jambheshwar University of Science and Technology Hisar

The GST roll-out on September 30, 2023, evidenced the stepping stone toward accomplishing a goal of ‘One Nation–One Tax–One Market’. It has subsumed many indirect taxes, both at the Centre and State level. Goods and Services Tax is expected to boost the GDP in the long run and contain tax evasion. The registration of a large number of the assessee under Goods and Services Tax will facilitate the effective implementation of GST thereby realizing the benefits of uniformity of taxes, seamless credit to reducing the cascading effect. It follows a multi-stage collection mechanism where tax is collected at every stage and the credit of tax paid at the previous stage is available as a set off at the next stage of the transaction. To ensure a smooth transition, the government and all related nodal agencies like Goods and Services Tax Council, GSTN, etc. have been regularly taking decisions to resolve the issues being faced at various levels and coming out with FAQs.

The unique features of the book are that the amendments made by the 32nd G.S.T. Council on 10-10-2023 have been included in the book and Numerical Questions with solutions have been given. Several charts have been included in the book for an easy and quick study of the subject. Also, a large number of Short Answer Questions on GST have been included in the book with Answers.

Provisions of T.D.S. and T.C.S. enforced w.e.f. 1 October  2023, and amendments in GST made by 32nd GST council on 10.10.2023 have been included in the book.

The book is very well structured. The book starts with a brief summary tracing the manner in which GST has been introduced in India.

Goods and Services Tax (G.S.T.) Syllabus For B.Com. (Hons) Semester V of Kurukshetra University (KUK), Chaudhary Ranbir Singh University Jind & Guru Jambheshwar University of Science and Technology Hisar

GST: meaning, taxable person, registration: procedure and documents required. Levy and collection of GST

Time and place of supply of goods and services, the value of taxable supply

Computation of input tax credit and transfer of input tax credit

Tax invoice credit and debit note

Various returns to be filed under GST

Payment of tax including TDS, Interest Provisions on delayed payment

Offenses and Penalties

Goods and Services Tax (G.S.T.) Book Contents

1. Indirect Taxes (An Introduction)
2. Goods And Services Tax (GST)
3. Taxation Mechanism Under GST
4. GST Council, Anti-Profiteering Authority, Avoidance of Dual Control and Key Definitions
5. Supply: Meaning, Time, and Valuation
6. Place of Supply of Goods or Services
7. Levy and Collection of Tax (Including Exemptions and Exempt Supplies)
8. Registration
9. Input Tax Credit (ITC)
10. Composition Scheme and Reverse Charge Mechanism
11. Computation of Taxable Value and GST
12. Job Work, E-Commerce
13. Tax Invoice, Credit and Debit Notes, E-Way Bill
14. Returns
15. Payment and Refund of Tax (with TDS and TCS)
16. Accounts and Records
17. Assessment and Audit
18. Demand and Recovery of Tax
19. Administration, Inspection, Search And Seizure, Offences And Penalties
20. Appeals, Revision and Authority For Advance Ruling
21. GST Network

The post Goods and Services Tax (G.S.T.) appeared first on Sahitya Bhawan Publications.

इस संशोधित संस्करण में निम्नलिखित अध्यायों की विषय-सामग्री को विशेष रूप से संशोधित किया गया है:

• पुस्तक के नवीन संस्करण में इकाई अथवा उत्पादन लागत विधि-1 (लागत पत्र, लागत विवरण पत्र तथा उत्पादन खाता) ठेका लागत विधि (लेखांकन मानक-7 सहित) लागत (परिव्यय) लेखों का वित्तीय लेखों से समाधान अध्यायों को पूर्णतः संशोधित एवं परिमार्जित किया गया है।
• इकाई अथवा उत्पादन लागत विधि-I (लागत-पत्र, लागत विवरण-पत्र तथा उत्पादन खाता) अध्याय में नए उदाहरणों के समावेश के साथ-साथ सभी उदाहरणों के क्रम में परिवर्तन किया गया है। साथ ही अनेक नए उदाहरणों, जिनमें सामिग्री और प्लाण्ट के सम्बन्ध में कई नए बिन्दुओं को सम्मिलित किया गया है।
• ठेका लागत विधि अध्याय में उदाहरणों एवं प्रश्नों को सरल से कठिन के क्रम में व्यवस्थित किया गया है।
• विषय सामग्री को पूर्णतः विभिन्न विश्वविद्यालयों के निर्धारित पाठ्यक्रम एवं परीक्षा प्रश्न-पत्रों के अनुसार व्यवस्थित एवं विन्यासित किया गया है।
• पुस्तक की भाषा शैली को अधिक सरल एवं प्रवाहपूर्ण बनाया गया है तथा विद्यार्थियों की सुविधा के लिए सैद्धान्तिक भाग में शीर्षकों एवं उपशीर्षकों में वृद्धि की गई है।
• पुस्तक के संशोधित संस्करण में लागत अंकेक्षण अध्याय को Companies Act, 2013 तथा Companies (Cost Records and Rules), 2014  के अनुसार पूर्णतः संशोधित किया गया है। पुस्तक की यह अद्वितीय विशेषता है।
• संख्यात्मक प्रश्नों को सरलता से कठिनता की ओर क्रमबद्ध रूप में अनुविन्यासित करने का प्रयत्न किया गया है। उदाहरणों एवं प्रश्नों को लगभग समान क्रम में रखा गया है, जिससे विद्यार्थी उदाहरणों के आधार पर प्रश्न हल करता रहे।
• अनेक विश्वविद्यालयों के प्रश्न-पत्रों के नवीन प्रारूपों के अनुसार विभिन्न अध्यायों के अन्त में लघु उत्तरीय, सैद्धान्तिक एवं व्यावहारिक दोनों प्रकार के प्रश्नों को पर्याप्त संख्या में जोड़ा गया है।
• संशोधन में पुस्तक के प्रत्येक अध्याय की सूक्ष्मतम समीक्षा करके विषय-सामग्री का संशोधन किया गया है तथा सीमान्त लागत विधि, लागत मात्रा-लाभ विश्लेषण, बजटरी नियन्त्रण, प्रमाप लागत विधि, विचरण विश्लेषण इत्यादि अध्यायों को लेखकद्वय द्वारा पूर्णतः नए रूप में तैयार किया गया है।

लागत लेखांकन Cost Accounting Syllabus For B.Com (General) & B.Com (Hons.) Semester V of Chaudhary Ranbir Singh University, Guru Jambheshwar University, Kurukshetra University

Introduction: Nature and scope of cost accounting; Cost concepts and classification; Methods and techniques.

Materials: Material planning and purchasing, Pricing of a material issue; Treatment of material losses, Material and inventory control; Concept and techniques.

Labour: Labour cost control procedure; Labour turnover; Idle time and overtime; Methods of wage payment: Time and piece rate; Incentive schemes.

Overheads: Classification, Allocation, Apportionment and absorption of overheads; Under and over-absorption.

Methods of costing: Unit costing; Job costing; Contract costing; Process costing (Process losses, Valuation of work in progress, Joint and by-products) Service costing (Only transport).

Standard costing and variance analysis: Material and labour. Cost control and cost reduction; Cost audit; An overview of cost audit standards.

लागत लेखांकन Cost Accounting Book Contents

1. 1. लागत लेखांकन : एक परिचय
   2. लागत : तत्व, अवधारणाएं एवं वर्गीकरण (लागत लेखांकन मानक-1 के अनुसार)
   3. सामग्री लागत लेखांकन (सामग्री क्रय एवं निगर्मन मूल्यांकन सहित)
   4. सामग्री लागत नियन्त्रण : धारणा एवं तकनीक (सामग्री क्षय के लेखे सहित)
   5. श्रम लागत लेखांकन : श्रम लागत नियंत्रण प्रक्रिया, श्रम आवर्तन, कार्यहीन समय तथा अधिसमय
      
   6. मजदूरी भुगतान की पद्धतियां (समय दर, कार्यानुसार दर एवं प्रेरणात्मक योजनाएं)
      
   7. उपरिव्यय के लिए लेखांकन: वर्गीकरण एवं व्यवस्था
   8. उपरिव्यय-आबंटन, अभिभाजन (विभागीयकरण) तथा अवशोषण
   9. मशीन घण्टा दर पद्धति
   10. इकाई अथवा उत्पादन लागत विधि-I (लागत-पत्र, लागत विवरण-पत्र तथा उत्पादन खाता)
   11. इकाई अथवा उत्पादन लागत विधि-II (अनुमानित, निविदा, निर्ख मूल्य की गणना)
   12. ठेका लागत विधि (लेखांकन मानक-7 सहित)
   13. उपकार्य एवं समूह लागत विधि
   14. प्रक्रिया लागत विधि: (संयुक्त उत्पाद एवं उपोत्पाद सहित)
   15. प्रक्रिया लागत विधि: अन्तर-प्रक्रिया लाभ
   16. प्रक्रिया लागत विधि: समतुल्य उत्पादन
   17. लागत (परिव्यय) लेखों का वित्तीय लेखों से समाधान
   18. परिचालन लागत विधि
   19. लागत अंकेक्षण
   20. प्रमाप लागत विधि
   21. विचरण विश्लेषण: (सामग्री एवं श्रम विचरण)
   22. लागत नियंत्रण एवं लागत में कमी
   23. Cost Auditing Standards

• विभिन्न विश्वविद्यालयों के परीक्षा प्रश्न-पत्र

The post लागत लेखांकन (Cost Accounting) appeared first on Sahitya Bhawan Publications.

In this revised edition, several new Illustrations (solved) of real worth have been added and questions graded. All the chapters have been closely screened and revised to make the book utility-oriented in a larger measure.

The Illustrations and Practical Questions have been given Topic-wise, graded from easy to difficult. The students of elementary studies may select easy questions Topic-wise and leave difficult ones.

A chapter on ‘Cost Audit’ has been revised on the bases of the Companies Act, 2013 and the latest Cost Audit Standards have been included in the book.

Cost Accounting Syllabus For B.Com. Semester V of Kurukshetra University

Introduction: Nature and scope of cost accounting; Cost concepts and classification; Methods and techniques.

Materials: Material planning and purchasing, Pricing of a material issue; Treatment of material losses, Material and inventory control; Concept and techniques.

Labour: Labour cost control procedure; Labour turnover; Idle time and overtime; Methods of wage payment: Time and piece rate; Incentive schemes.

Overheads: Classification, Allocation, Apportionment and absorption of overheads; Under and over-absorption.

Methods of costing: Unit costing; Job costing; Contract costing; Process costing (Process losses, Valuation of work in progress, Joint and by-products) Service costing (Only transport).

Standard costing and variance analysis: Material and labour. Cost control and cost reduction; Cost audit; An overview of cost audit standards.

Cost Accounting Book 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. Process Costing : Inter-Process Profits
19. Process Costing : Equivalent Production
20. Standard Costing
21. Variance Analysis : Material & Labour Variance
22. Cost Control And Cost Reduction
23. Cost Auditing Standards

The post Cost Accounting appeared first on Sahitya Bhawan Publications.

Financial Management Book For :

• B.B.A, B.B.A (M.S) IVth Semester of National PG College Lucknow
• B.B.A IVth Semester of Lucknow University, Maharshi Dayanand University
• B.Com (Hons.) Ist Year of Jai Narain Vyas University
• B.Com (Hons.) IVth Semester of Kumaun University
• B.Com IInd Year of Sri Dev Suman Uttarakhand University
• B.Com Vth Semester of Guru Ghasidas Vishwavidyalaya, Kurukshetra University, Chaudhary Devi Lal University, Shri Agrasen Kanya PG College Varanasi
• B.Com (Hons.) Vth Semester of National PG College Lucknow
• B.Com VIth Semester of Shri Agrasen Kanya PG College Varanasi
• B.Com (Hons.), B.Com (CA) VIth Semester of MATS
• B.Com (Hons.) IIIrd Year Jai Prakash University, Mahatma Jyotiba Phule Rohilkhand University
• B.Com IIIrd Year of Baster University, Bilaspur University, Hemchand Yadav Vishwavidyalaya, Pandit Ravishankar Shukla University, Sarguja University, Awadhesh Pratap Singh University, Barkatullah University, Devi Ahilya University, Dr Harisingh Gour University, Jiwaji University, Rani Durgavati Vishwavidyalaya, Vikram University, Jai Narain Vyas University, Dr Bhimrao Ambedkar University, Mahatma Jyotiba Phule Rohilkhand University, Dr Ram Manohar Lohia Avadh University, Pt Deendayal Upadhyay Gorakhpur University, Siddharth University, Veer Bahadur Singh Purvanchal University, Chhatrapati Shahu Ji Maharaj University
• M.Com IInd Semester of Babasaheb Bhimrao Ambedkar Bihar University, Bhupendra Narayan Mandal University, Jai Prakash University, Lalit Narayan Mithila University, Magadh University, Munger University, Patliputra University, Patna University, Purnea University, Tilka Manjhi Bhagalpur University, Veer Kunwar Singh University, Chaudhary Devi Lal University, Guru Jambheshwar University, Chaudhary Bansi Lal University, Chaudhary Ranbir Singh University, Jiwaji University

Some pedagogical features of the Financial Management book are 

• All chapters have been thoroughly revised and updated
• Thoroughly revised on the basis of the Companies Act, 2013
• 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.
• A comprehensive presentation of the concepts and relevant theories;
• Several new Illustrative problems have been included in every chapter for a better understanding of the principles and techniques.
• In each chapter, besides Long Answer and Short Answer Type Questions.  Multiple Choice Questions with answers have been given a large number of.
• The user of charts and figures to bring more clarity.
• Many new exercises and problems have been included in each chapter to help the students in better learning and understanding.

Financial Management book Contents

1. Financial Management
2. Financial Planning
3. Capitalization
4. Capital Budgeting
5. Cost of Capital
6. Leverage Analysis
7. Capital Structure (Concept and planning)
8. Capital Structure (Theories and determinants)
9. Dividend Policy
10. Management of Working Capital
11. Financing of Working Capital (Including Factoring)
12. Management of Cash (Including Payables Management)
13. Management of Receivables
14. Inventory Management

The post Financial Management (General Edition for B.Com. Classes) appeared first on Sahitya Bhawan Publications.