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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• 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 updated 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 that make it distinct from other available textbooks 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 the 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 a moderate price.
• At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers.

Income Tax Law & Practice Assessment Year 2023-24 Book Syllabus 

Core Course- C6: Income Tax Law and Practice B.Com (Hons.) Semester III Ranchi University, Ranchi & Nilamber Pitamber University, Medininagar

Unit 1: Basic concept: Income, agricultural income, person, assessee, assessment year, previous year, gross total income, total income, a maximum marginal rate of tax. Permanent Account Number (PAN), Residential status: Scope of total income on the basis of residential status, Exempted income under section 10.

Unit 2: Computation of income under different heads-Salaries, Income from House Property.

Unit 3: Computation of income under different heads-Profits and gains of business or profession; Capital gains, Income from other sources.

Unit 4: Total income and Tax computation – Income of other persons included in assessee’s total income. Aggregation of income and set-off and carry forward of losses, Deduction from gross total income, Rebates, and reliefs.

Unit 5: Computation of total income of individuals; Tax liability of an individual.

Paper 3.2: Income Tax Law and Practice B.Com (Hons.) Semester III St. Xavier’s College, Ranchi

Unit I: Basic concept: Income, agricultural income, person, assessee, assessment year, previous year, gross total income, total income, Permanent Account Number (PAN). Residential status; Scope of total income on the basis of residential status.

Unit II: Exempted income under section 10. Computation of income under different heads-Salaries.

Unit III: income from house property. Computation of income under different heads – Profits and gains of business or profession; Capital gains.

Unit IV: Income from other sources. Total income and tax computation-Aggregation of income and set-off and carry forward of losses; Deduction from gross total income; Rebates and reliefs; Computation of total income of individuals; Tax liability of an individual.

Unit V: Preparation of return of income—Manually; On-line filing of Returns of Income & TDS; Provision & Procedures of Compulsory On-Line filing of returns for specified assesses, Procedure of Assessment and types of assessment.

Paper code-BCH 3.2: Income Tax Law and Practice B.Com (Hons.) Semester III Kolhan University

Unit I: Basic concept: Income, agricultural income, person, assessee, assessment year, previous year, gross total income, a maximum marginal rate of tax. Permanent Account Number (PAN), Residential status, the scope of total income on the basis of residential status, Exempted income under section 10.

Unit II: Computation of income under different heads- salaries, Income from house property, Profits and Gains of business or profession; Capital gains, Income from other sources.

Unit III: Total Income and Tax Computation-Income of other persons included in assessee’s total income. Aggregation of income and set-off and carry forward of losses, Deduction from gross total income, Rebates and reliefs, Computation of total income of individuals and firms, the Tax liability of an individual.

Unit IV: Preparation of return of income-Manually, Online filling of return of income and TDS, Provision and Procedure of Compulsory On-Line filing of returns for specified assesses.

Paper-332: Income Tax Law and Practice B.Com (Hons.) Semester III Jamshedpur Women’s College

Unit 1: Introduction—Basic Concept: Income, agricultural income, person, assessee, assessment year, previous year, gross total income, total income, a maximum marginal rate of tax; Permanent Account Number (PAN). Residential status: Scope of total income on the basis of residential status, Exempted income under section 10.

Unit 2: Computation of income under different heads-1-Income from Salaries, Income from house property.

Unit 3: Computation of income under different heads-2-Profits and gains of business or profession; Capital gains, Income from other sources.

Unit 4: Computation of Total Income and Tax Liability-Income of other persons included in assessee’s total income; Aggregation of income and set-off and carry forward of losses; Deduction from gross total income; Rebates and reliefs; Computation of total income of individuals and firms; Tax liability of an individuals and a firm; GST-Format & Computing Process.

Unit 5: Preparation of Return of Income-Filing of returns: Manually, On-Line filing of Returns of Income and TDS, Provision and Procedure of Compulsory On-Line filing of returns for specified assesses.

Paper code-332: Income Tax Law and Practice B.Com (Hons.) Semester III Sido Kanhu Murmu University Dumka (SKMU)

Unit I: Basic Concept: Income, agricultural income, person, assessee, assessment year, previous year, gross total income, a maximum marginal rate of tax. Permanent Account Number (PAN), Residential status, the scope of total income on the basis of residential status, Exempted income under section 10.

Unit II: Computation of income under different heads–Salaries, Income from house property.

Unit III: Computation of income under different heads-Profits and Gains of business or profession; Capital gains, Income from other sources.

Unit IV: Total Income and Tax Computation-Income of other persons included in assessee’s total income, Aggregation of income and set-off and carry forward of losses, Deduction from gross total income, Rebates and reliefs, Computation of total income of individuals and firms : (a) Tax liability of an individuals and firm, (b) Five leading cases of Supreme Court.

Unit V: Preparation of return of income-Manually, Online filling of return of income and TDS, Provision and Procedure of Compulsory On-Line filing of returns for specified assesses.

Income Tax Law & Practice Assessment Year 2023-24 Book Contents 

❐ Salient Features Of The Finance Act, 2023

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. Assessment Of Hindu Undivided Families
20. Assessment Of Partnership Firms
21. Assessment Of Association Of Persons Or Body Of Individuals
22. Income Tax Authorities
23. Preparation And Filing Of Return Of Income
24. Assessment Procedure
25. Deduction And Collection Of Tax At Source
26. Advance Payment Of Tax
27. Recovery And Refund Of Tax
28. Dispute Resolution Committee
29. Appeals And Revision
30. Penalties
31. Offenses Liable To Prosecution
32. Mode Of Acceptance Or Repayment Of Loans Or Deposits
33. Tax Planning For Individuals (Tax Planning Under Various Heads)
34. Alternate Tax Regime (Tax On Income Of Individuals And Hufs)
35. Capital and Revenue
    ❐ Section-Wise Index

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• B.Com (Hons.) Semester I of Sri Dev Suman Uttarakhand University Tehri Garhwal (SDSUV), St. Xavier’s College Ranchi; B.Com (Hons.) Semester II of Binod Bihari Mahato Koylanchal University Dhanbad (BBMKU), Vinoba Bhave University Hazaribag (VBU), Ranchi University, Jamshedpur Women’s College, Kolhan University, Nilamber Pitamber University Daltonganj (NPU); B.Com (Hons.) Semester IV of Kumaun University (KUNTL)
• B.Com (Hons.) II Year of Mahatma Jyotiba Phule Rohilkhand University Bareilly (MJPRU) & B.Com (Hons.) III Year of Patna University
• B.B.A Semester II of Dr. Bhimrao Ambedkar University Agra (DBRAU), University of Lucknow (LU)
• B.A II Year of Bundelkhand University (BU) & B.A III Year of Chhatrapati Shahu Ji Maharaj University Kanpur (CSJMU)
• B.Com Semester I of Hemvati Nandan Bahuguna Garhwal University (HNBGU); B.Com Semester II of Sri Dev Suman Uttarakhand University Tehri Garhwal (SDSUV), Maharshi Dayanand University Rohtak (MDU), Kurukshetra University (KUK)
• B.Com I Year of Kumaun University (KUNTL); B.Com II Year of Awadhesh Pratap Singh University Rewa (APSU), Barkatullah University Bhopal, Rani Durgavati Vishwavidyalaya Jabalpur (RDVV), Vikram University Ujjain, Dr. Harisingh Gour University Sagar (DHGU); B.Com III Year of Baster University, Atal Bihari Vajpayee Vishwavidyalaya Bilaspur, Pandit Ravishankar Shukla University Raipur (PRSU), Sarguja University Ambikapur
• M.Com Semester I of University of Allahabad;
• M.A Semester III & IV of Maharshi Dayanand University Rohtak (MDU)

Environmental Studies are the sum total of conditions around us at a given point of time and space. Environment conservation is an major issue of concern to all of us. We are facing many health problems due to the disturbances of natural resources. Environmental Studies provide knowledge on how to save and conserve our environment. To sustain our life on earth, there should be a proper ecological balance among all the organisms. Environmental Studies provides knowledge regarding natural disasters and their management and provides knowledge to control different types of pollution. This book explains the global problems related to ‘Global Warming’, ‘Ozone Layer Depletion’, ‘Greenhouse Effect’ and ‘Acid Rain’ on the environment.

Environmental Studies book is useful for all undergraduate students, contains not only the syllabus but also contains live examples in the form of case studies and amazing facts.

Environmental Studies Book Contents

1. Environmental Studies (Definition, Nature, Scope and Importance)
2. Natural Resources: Forest
3. Natural Resources: Water
4. Natural Resources: Minerals and Food Resources
5. Natural Resources : Energy and Land Resources
6. Ecosystems : Types of Ecosystem and Its Importance
7. Environmental Pollution: Air Pollution
8. Biodiversity and Its Conservation
9. Environmental Pollution: Water and Soil
10. Environmental Pollution: Noise Pollution, Marine Pollution, Thermal Pollution & Nuclear Pollution
11. Solid Waste Management: Prevention of Pollution and Disaster Management
12. Social Issues and Environment
13. Environment Protection Acts
14. Human Population and The Environment

The post Environmental Studies appeared first on Sahitya Bhawan Publications.

• B.Com (Hons) Semester I of MATS University Raipur (MATS), Binod Bihari Mahato Koylanchal University Dhanbad (BBMKU), Vinoba Bhave University Hazaribag (VBU), Ranchi University, St. Xavier’s College Ranchi, Jamshedpur Women’s College, Kolhan University, Sido Kanhu Murmu University Dumka (SKMU), Nilamber Pitamber University Daltonganj (NPU), Banaras Hindu University (BHU)
• B.Com (Hons) Semester II of MATS University Raipur (MATS), Vinoba Bhave University Hazaribag (VBU) & B.Com (Hons) Semester III of Binod Bihari Mahato Koylanchal University Dhanbad (BBMKU), Sido Kanhu Murmu University Dumka (SKMU)
• B.Com Semester I of Guru Ghasidas Vishwavidyalaya Bilaspur (GGU), MATS University Raipur (MATS), Sri Dev Suman Uttarakhand University Tehri Garhwal (SDSUV), University of Lucknow (LU) & B.Com Semester II of Guru Ghasidas Vishwavidyalaya Bilaspur (GGU), MATS University Raipur (MATS)
• B.Com (Hons) I Year of Patna University, Magadh University (MU), Patliputra University, Veer Kunwar Singh University Ara (VKSU), Tilka Manjhi Bhagalpur University (TMBU), Munger University, Babasaheb Bhimrao Ambedkar Bihar University (BRABU), Lalit Narayan Mithila University Darbhanga (LNMU), Bhupendra Narayan Mandal University Madhepura (BNMU), Purnea University
• B.Com I Year of Dr Bhimrao Ambedkar University Agra (DBRAU), Mahatma Jyotiba Phule Rohilkhand University Bareilly (MJPRU), Baster University, Atal Bihari Vajpayee Vishwavidyalaya Bilaspur, Pandit Ravishankar Shukla University Raipur (PRSU), Sarguja University Ambikapur, Pt. Deendayal Upadhyay Gorakhpur University (DDU), Siddharth University Kapilvastu Siddharth Nagar, Veer Bahadur Singh Purvanchal University Jaunpur (VBSPU), Bundelkhand University (BU), Chhatrapati Shahu Ji Maharaj University Kanpur (CSJMU), Kumaun University (KUNTL), Awadhesh Pratap Singh University Rewa (APSU), Barkatullah University Bhopal, Rani Durgavati Vishwavidyalaya Jabalpur (RDVV), Vikram University Ujjain, Dr Harisingh Gour University Sagar (DHGU), Chaudhary Charan Singh University Meerut (CCSU), Mahatma Gandhi Kashi Vidyapith Varanasi (MGKVP), Jananayak Chandrashekhar University Ballia (JNCU) & B.Com II Year of Dr Rammanohar Lohia Avadh University Faizabad (RMLAU)

Practice Manual of Financial Accounting

For a thorough grasp of the subject of accounting, adequate practice in the working out of numerical problems is as much an essential prerequisite as the understanding of its fundamental principles, concepts and conventions. The present book is specially designed to enable the students to acquire the practice by going through a wide variety of carefully selected, adapted and designed problems with complete solutions and detailed workings and notes. Questions have been taken from the latest examination papers of the various Universities and Professional Bodies. Practice Manual of Financial Accounting book has been thoroughly revised and final accounts of the questions related to companies have been prepared in accordance with Schedule III of the Companies Act, 2013. The book is very useful to the students of B. Com. and M. Com. of various Universities.

Practice Manual of Financial Accounting Book Contents

1. Preparation of Journal
2. Sub-Division of Journal (Cash Book and Subsidiary Books)
3. Preparation of Ledger
4. Preparation of Trial Balance
5. Adjustments
6. Final Accounts With Adjustments
7. Concept of Depreciation
8. Branch Accounts
9. Departmental Accounts
10. Royalty Accounts
11. Insolvency Accounts
12. Partnership Accounts (Including Limited Liability Partnership)
13. Partnership Accounts: Admission of A New Partner
14. Partnership Accounts: Retirement of A Partner
15. Partnership Accounts: Death of A Partner
16. Dissolution of Partnership Firm-I
17. Dissolution of Partnership Firm-Ii (With Insolvency)
18. Rectification of Errors
19. Provisions and Reserves Funds
20. Piecemeal Distribution
21. An amalgamation of Partnership Firms
22. Conversion of Partnership into a Company and Sale of Partnership Business to a Company
23. Hire-Purchase System
24. Instalment Payment System
25. Valuation of Inventories
26. Insurance Claims
27. Voyage Accounts
28. Bank Reconciliation Statement
29. Bill of Exchange
30. Accounting for Not for Profit Organisations
31. Consignment Accounts
32. Joint Venture Accounts
33. Packages, Empties and Containers’ Accounts
34. Measurement of Business Income
35. Self-Balancing System and Sectional Balancing System
36. Single Entry System or Accounts from Incomplete Records
37. Capital and Revenue
38. Final Statements of Non-Corporate Entities

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• B.Com (Hons) II Year of Lalit Narayan Mithila University Darbhanga
• B.Com (Hons) Semester IV of Sri Dev Suman Uttarakhand University Tehri Garhwal & B.Com (Hons) Semester V of Binod Bihari Mahato Koylanchal University Dhanbad, Jamshedpur Women’s College, Sido Kanhu Murmu University Dumka
• M.Com (Private) I Year of Chaudhary Charan Singh University Meerut; M.Com I Year of Dr Bhimrao Ambedkar University Agra, Dr Rammanohar Lohia Avadh University Faizabad, Mahatma Jyotiba Phule Rohilkhand University Bareilly, Pt. Deendayal Upadhyay Gorakhpur University, Siddharth University Kapilvastu Siddharth Nagar, Veer Bahadur Singh Purvanchal University Jaunpur
• M.Com II Year of Dr Bhimrao Ambedkar University Agra, Jay Narain Vyas University Jodhpur
• M.Com Semester I of Chaudhary Charan Singh University Meerut, Chhatrapati Shahu Ji Maharaj University Kanpur, Hemvati Nandan Bahuguna Garhwal University, Jamshedpur Women’s College, Kolhan University, Kumaun University, Nilamber Pitamber University Daltonganj, Ranchi University, Sri Dev Suman Uttarakhand University Tehri Garhwal, Tilka Manjhi Bhagalpur University, Lalit Narayan Mithila University Darbhanga, Magadh University, Patliputra University, Purnea University, Veer Kunwar Singh University Ara, Bhupendra Narayan Mandal University Madhepura, Jai Prakash University Chhapra, Babasaheb Bhimrao Ambedkar Bihar University, Patna University, Munger University
• M.Com Semester II of Binod Bihari Mahato Koylanchal University Dhanbad, Guru Ghasidas Vishwavidyalaya Bilaspur, Jananayak Chandrashekhar University Ballia, Kumaun University, Mahatma Gandhi Kashi Vidyapith Varanasi, Sido Kanhu Murmu University Dumka, Vinoba Bhave University Hazaribag
• M.Com Semester III of Atal Bihari Vajpayee Vishwavidyalaya Bilaspur, Bastar University, Pandit Ravishankar Shukla University Raipur, Prof. Rajendra Singh Rajju Bhaiya University Prayagraj, University of Allahabad

औद्योगीकरण एवं वैश्वीकरण के युग में प्रबन्ध की भूमिका काफी महत्वपूर्ण हो गई है। विश्व के समस्त व्यावसायिक व गैर-व्यावसायिक संगठनों, शिक्षा की विभिन्न विधाओं एवं प्रत्येक स्तर के प्रबन्धकों द्वारा समान प्रकार के प्रबन्धकीय कार्य किए जाते हैं। संगठन की सफलता कुशल प्रबन्धन पर निर्भर करती है। इसलिए प्रबन्ध एक महान प्रेरणा-शक्ति प्रभावी साधन, ज्ञान की तकनीक व शाश्वत एवं सार्वभौमिक सत्य के रूप में प्रकट हो गया है। यही कारण है कि आज प्रबन्ध विषय का अध्ययन, अध्यापन सभी विश्वविद्यालयों के पाठ्यक्रम में जुड़ता चला जा रहा है।

इस पुस्तक में संगठनों में मानवीय व्यवहार, संगठनात्मक प्रबन्ध एवं विभिन्न प्रबन्धकीय विचारधाराओं पर प्रकाश डाला गया है।

पुस्तक के इस संशोधित संस्करण में एक नया अध्याय प्रबन्ध सम्मिलित किया गया है तथा अभिप्रेरण अध्याय में अभिप्रेरण के सिद्धान्त शीर्षक में अनेक नए सिद्धान्तों का समावेश किया गया है। पुस्तक के इस संशोधित संस्करण में निर्देशन पर नई सामग्री सम्मिलित की गई है। इसके अतिरिक्त नेतृत्व अध्याय को अधिक विस्तृतत कर दिया गया है।

पुस्तक की रचना में अनेक पुस्तकों, पत्र-पत्रिकाओं व विषय-विशेषज्ञों की सहायता ली गई है। पुस्तक में सभी विश्वविद्यालयों की आवश्यकताओं को पूरा पूरा करने का प्रयास किया गया है।

प्रबन्ध एवं संगठनात्मक व्यवहार Management & Organizational Behaviour Book विषय-सूची

1. प्रबन्ध का अर्थ, प्रकृति, क्षेत्र, स्तर व महत्व
2. नियोजन
3. बजट
4. संगठन: अवधारणा एवं प्रक्रिया
5. संगठन के प्रारूप
6. संगठन: सिद्धान्त और दृष्टिकोण
7. संगठन: सत्ता, दायित्व, प्रत्यायोजन एवं कार्य का विभाजन
8. सोपानक्रम या क्रमिक प्रक्रिया एवं समादेश की एकता
9. नेतृत्व
10. स्टाफिंग
11. निर्णय प्रक्रिया
12. नियन्त्रण तथा निर्देशन
13. नियंत्रण का क्षेत्र एवं अधिकारों का विकेन्द्रीकरण
14. समन्वय
15. अभिप्रेरण
16. प्रत्यक्षीकरण एवं आरोपण
17. अभिवृत्ति या मनोवृत्ति तथा मूल्य
18. सम्प्रेषण
19. प्रमुख प्रबन्ध विचारक
20. संगठनात्मक व्यवहार
21. उद्योगों में व्यक्तिगत व्यवहार एवं मानवीय व्यवहार
22. अंतर-वैयक्तिक व्यवहार
23. अंतरसमूह व्यवहार एवं अंतरसमूह संघर्ष
24. संगठनात्मक परिवर्तन
25. संगठनात्मक विकास
26. संगठनात्मक संस्कृति एवं वातावरण
27. व्यक्तित्व
28. मनोबल
29. सीखना या शिक्षण या अधिगम
30. कार्य सन्तुष्टि
31. शक्ति
32. परिवेदना
33. एकरसता
34. थकान
35. कार्य-तनाव एवं औद्योगिक तनाव
36. औद्योगिक दुर्घटना
37. समूह गतिविधियां
38. संघर्ष का प्रबंध

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पुस्तक की मुख्य विशेषताएं:

• पुस्तक के प्रत्येक अध्याय के अन्त में दीर्घ उत्तरीय, लघु उत्तरीय एवं वस्तुनिष्ठ प्रश्नों को सम्मिलित किया गया है।
• अध्यायों के अन्त में दिए गए अभ्यासार्थ प्रश्नों को विभिन्न शीर्षकों के अन्तर्गत दिया गया है जो इस पुस्तक की एक प्रमुख अद्वितीय विशेषता है।
• प्रत्येक अध्याय में विषय के सैद्धान्तिक पक्ष के साथ-साथ व्यावहारिक पक्ष को भी अनेक उदाहरणों की सहायता से सरल बनाने का प्रयास किया गया है।
• प्रत्येक अध्याय के अन्त में दीर्घ उत्तरीय एवं लघु उत्तरीय प्रश्न तथा बहुविकल्पीय प्रश्न उत्तर सहित दिए गए हैं।
• स्व-मूल्यांकन हेतु प्रत्येक अध्याय के अन्त में लघु क्रियात्मक एवं दीर्घ क्रियात्मक प्रश्नों को उत्तर सहित सम्मिलित किया गया है।
• लाभांश नीति के अध्याय को कम्पनी अधिनियम, 2013 के अनुसार संशोधित किया गया है।
• विभिन्न विश्वविद्यालयों की परीक्षाओं में पूछे गए प्रश्नों का समावेश।
• पुस्तक में व्यावहारिक प्रश्न अन्य पुस्तकों की अपेक्षा स्तरीय एवं सबसे अधिक हैं।

वित्तीय प्रबन्ध Financial Management Book विषय-सूची

1. वित्तीय प्रबन्ध
2. वित्तीय नियोजन
3. पूंजीकरण
4. पूंजी बजटिंग
5. पूंजी की लागत
6. लीवरेज विश्लेषण
7. पूंजी ढांचा या संरचना (आशय एवं योजना)
8. पूंजी ढांचा (सिद्धान्त एवं निर्धारक तत्व)
9. लाभांश नीति
10. कार्यशील पूंजी का प्रबन्धन
11. कार्यशील पूंजी का अर्थप्रबन्धन (फैक्टरिंग सहित)
12. रोकड़ का प्रबन्ध (देय बिलों के प्रबन्धन सहित)
13. प्राप्यों का प्रबन्ध
14. स्कन्ध का प्रबन्ध
15. मुद्रा के समय-मूल्य की अवधारणा
16. जोखिम एवं प्रत्याय (पूंजी सम्पत्ति मूल्यांकन माॅडल एवं रिस्क रिटर्न ट्रेड ऑफ़ सहित)
17. प्रतिभूतियों का मूल्यांकन
18. दीर्घकालीन वित्त के स्रोत

The post वित्तीय प्रबन्ध (Financial Management) appeared first on Sahitya Bhawan Publications.

• B.Com (Hons) Semester III of Kumaun University, B.Com (Hons) Semester IV of Sri Dev Suman Uttarakhand University Tehri Garhwal, B.Com (Hons) Semester V of Jamshedpur Women’s College
• B.Com (General) Semester V of Guru Ghasidas Vishwavidyalaya Bilaspur, Hemvati Nandan Bahuguna Garhwal University
• B.Com (General) III Year of Bundelkhand University, Chhatrapati Shahu Ji Maharaj University Kanpur, Dr Bhimrao Ambedkar University Agra, Dr Rammanohar Lohia Avadh University Faizabad, Mahatma Jyotiba Phule Rohilkhand University Bareilly, Veer Bahadur Singh Purvanchal University Jaunpur
• B.Com (Hons) III Year of Mahatma Jyotiba Phule Rohilkhand University Bareilly
• M.Com Semester II of Babasaheb Bhimrao Ambedkar Bihar University, Bhupendra Narayan Mandal University Madhepura, Jai Prakash University Chhapra, Lalit Narayan Mithila University Darbhanga, Magadh University, Patliputra University, Purnea University, Tilka Manjhi Bhagalpur University, Veer Kunwar Singh University Ara, Munger University

प्रबन्ध विज्ञान एवं तकनीकों के विकास के साथ ‘प्रबन्ध’ और ‘लेखाविधि’ एक-दूसरे के निकट आ गए हैं तथा लेखाविधि के विश्लेषण तथा निर्वचन प्रबन्धकीय क्रियाओं के आधार एवं मार्गदर्शक बन गए हैं और लेखाविधि की एक नवीन शाखा ‘प्रबन्धकीय लेखाविधि’ का विकास हुआ है। विषय की उपयोगिता को ध्यान में रखते हुए ही विश्वविद्यालय अनुदान आयोग द्वारा मार्गनिर्देशित बी. काॅम. के नवीन पाठ्यक्रमों में ‘प्रबन्धकीय लेखाविधि’ को एक महत्वपूर्ण विषय के रूप में शामिल किया गया तथा बी. काॅम. के एकीकृत पाठ्यक्रम में इसे बी. काॅम. (तृतीय वर्ष) में रखा गया है। इसी सन्दर्भ में प्रस्तुत पुस्तक का नवीन, संशोधित एवं परिमार्जित संस्करण प्रस्तुत करते हुए मुझे अपार हर्ष का अनुभव हो रहा है।

प्रबन्धकीय लेखाविध‌ि Management Accounting पुस्तक की विशिष्टताएं निम्न प्रकार हैं:

• विषय-सामग्री को पूर्णतः उत्तरपूर्णत में एकीकृत पाठ्यक्रम में इस विषय के निर्धारित पाठ्यक्रम के अनुसार ही व्यवस्थित एवं विन्यासित किया गया है।
• पुस्तक के संशोधित संस्करण में अध्याय अनुपात विश्लेषण एवं कोष प्रवाह विवरण को पूर्णतः नए सिरे से तैयार किया गया है तथा नवीन सामग्री का समावेश परिमार्जित किया है। साथ ही अध्याय रोकड़ प्रवाह विवरण को पूर्णतः लेखांकन मानक-3 तथा लेखांकन मानक-4 (संशोधित), के आधार पर संशोधित एवं परिमार्जित किया गया है।
• वित्त (नं. 2) विधेयक, 2019 द्वारा कम्पनियों पर लागू आय कर की नई दर / 25% के आधार पर संशोधित किया गया है।
• पुस्तक के इस संशोधित संस्करण की उल्लेखनीय विशेषता यह है कि कम्पनी अधिनियम, 2013 की अनुसूची III के अनुरूप चिट्ठा एवं लाभ-हानि विवरण के संशोधित प्रारूप के अनुरूप सभी सम्बन्धित अध्यायों को पुनः तैयार किया गया है। इसमें केवल नवीन प्रारूप ही प्रयुक्त नहीं किए गए हैं, वरन् उनमें प्रयुक्त शब्दावली भी कम्पनी अधिनियम के प्रावधानों एवं व्यवस्थाओं के अनुसार है।
• पुस्तक की भाषा-शैली को अत्यन्त सरल रखा गया है तथा शीर्षकों एवं उप-शीर्षकों के अंग्रेजी पर्याय भी दिए गए हैं।
• संख्यात्मक प्रश्नों को सरलता से कठिनता की ओर क्रमबद्ध रूप में अनुविन्यासित करने का प्रयत्न किया गया है। उदाहरणों एवं प्रश्नों को समान क्रम में रखा गया है, जिससे विद्यार्थी उदाहरणों के आधार पर प्रश्न हल करता रहे।
• सभी उदाहरणों एवं प्रश्नों को हिन्दी तथा अंग्रेजी दोनों भाषाओं में दिया गया है, जिससे उन्हें अधिकाधिक स्पष्टता से समझा जा सके। प्रश्नों के चयन में बी. काॅम. के स्तर को विशेष रूप से ध्यान में रखा गया है।
• सभी महत्त्वपूर्ण विश्वविद्यालयों के प्रश्न-पत्रों के नवीन प्रारूपों के अनुसार विभिन्न अध्यायों के अन्त में लघु उत्तरीय एवं वस्तुनिष्ठ प्रश्नों को पर्याप्त संख्या में जोड़ा गया है।
• विभिन्न अध्यायों में प्रयुक्त सूत्रों को सरल, लेकिन मानक रूप में रखा गया है तथा प्रत्येक अध्याय के अन्त में उस अध्याय में प्रयुक्त सभी सूत्रों को एक स्थान पर दिया गया है।

प्रबन्धकीय लेखाविध‌ि Management Accounting Book विषय-सूची

1. प्रबन्धकीय लेखाविधि: परिचय
2. वित्तीय विवरण
3. वित्तीय विवरणों का विश्लेषण एवं निर्वचन
4. अनुपात विश्लेषण
5. कोष प्रवाह विवरण
6. रोकड़ प्रवाह विवरण (लेखांकन मानक-3 के आधार पर)
7. अवशोषण लागत विधि एवं सीमान्त लागत विधि
8. सीमान्त लागत विधि (निर्णयन उपकरण के रूप में)
9. विभेदात्मक लागत लेखाविधि
10. लागत-मात्रा-लाभ विश्लेषण (सम-विच्छेद बिन्दु)
11. बजट एवं बजटन
12. बजटरी नियन्त्रण
13. स्थिर एवं लोचदार बजटन
14. रोकड़ बजट
15. विक्रय एवं उत्पादन बजट
16. नियन्त्रण अनुपात
17. शून्य आधार बजटन
18. उत्तरदायित्व लेखांकन
19. निष्पादन बजटन
20. प्रमाप लागत विधि
21. विचरण विश्लेषण: सामग्री एवं श्रम विचरण
22. उपरिव्यय (द्वि-पथ) विचरण विश्लेषण

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• B.Com (Hons) II Year of Lalit Narayan Mithila University Darbhanga (LNMU)
• B.Com Semester V of Sri Agrasen Kanya P.G. College Varanasi & B.Com Semester VI of Maharshi Dayanand University Rohtak (MDU), Sri Agrasen Kanya P.G. College Varanasi
• B.Com (Hons) III Year of Mahatma Jyotiba Phule Rohilkhand University Bareilly (MJPRU)
• B.Com (General) III Year of Dr. Bhimrao Ambedkar University Agra (DBRAU), Mahatma Jyotiba Phule Rohilkhand University Bareilly (MJPRU), Baster University, Atal Bihari Vajpayee Vishwavidyalaya Bilaspur, Pandit Ravishankar Shukla University Raipur (PRSU), Sarguja University Ambikapur, Dr. Rammanohar Lohia Avadh University Faizabad (RMLAU), Veer Bahadur Singh Purvanchal University Jaunpur (VBSPU), Chhatrapati Shahu Ji Maharaj University Kanpur (CSJMU), Awadhesh Pratap Singh University Rewa (APSU), Barkatullah University Bhopal, Rani Durgavati Vishwavidyalaya Jabalpur (RDVV), Vikram University Ujjain, Dr. Harisingh Gour University Sagar (DHGU), Jay Narain Vyas University Jodhpur (JNVU)
• M.Com I Year of Dr. Bhimrao Ambedkar University Agra (DBRAU), Bundelkhand University
• M.Com Semester III of Sri Dev Suman Uttarakhand University Tehri Garhwal (SDSUV), University of Lucknow (LU)
• M.Com Semester IV of Pandit Ravishankar Shukla University Raipur (PRSU), Baster University, Atal Bihari Vajpayee Vishwavidyalaya Bilaspur, Hemvati Nandan Bahuguna Garhwal University (HNBGU), Chaudhary Bansi Lal University Bhiwani (CBLU), Binod Bihari Mahato Koylanchal University Dhanbad (BBMKU), Vinoba Bhave University Hazaribag (VBU), Ranchi University, Jamshedpur Women’s College, Sido Kanhu Murmu University Dumka (SKMU), Nilamber Pitamber University Daltonganj (NPU), Awadhesh Pratap Singh University Rewa (APSU), Barkatullah University Bhopal, Rani Durgavati Vishwavidyalaya Jabalpur (RDVV), Vikram University Ujjain, Dr. Harisingh Gour University Sagar (DHGU), Jiwaji University Gwalior, Mahatma Gandhi Kashi Vidyapith Varanasi (MGKVP), Jananayak Chandrashekhar University Ballia (JNCU)
• M.Com (Private) II Year of Chaudhary Charan Singh University Meerut (CCSU)
• M.Com II Year of Mahatma Jyotiba Phule Rohilkhand University Bareilly (MJPRU), Dr. Rammanohar Lohia Avadh University Faizabad (RMLAU), Pt. Deendayal Upadhyay Gorakhpur University (DDU), Siddharth University Kapilvastu Siddharth Nagar, Veer Bahadur Singh Purvanchal University Jaunpur (VBSPU)

अन्तर्राष्ट्रीय विपणन International Marketing Syllabus 

Unit-I: International Marketing: Definitions, Nature and Scope of the international market, Domestic marketing V/s International marketing, Decisions relating Entry in the Foreign Market.

Unit-II: Product Planning for International Market: Product designing, Advertising Branding, and Packaging.

Unit-III: International Pricing: Factors influencing International Price, Pricing process and methods, International Price Quotation and Payments Conditions.

Unit-IV: International Distribution Channels and Logistics decisions, Selection, and appointment of Foreign Agent.

Unit-V: Indian Import : Export Policy and Practice. Steps of Commencement of an Export Business, Exporting Pricing and Export finance

अन्तर्राष्ट्रीय विपणन International Marketing विषय-सूची

1. अन्तर्राष्ट्रीय विपणन (परिभाषा, प्रकृति एवं क्षेत्र तथा घरेलू विपणन बनाम अन्तर्राष्ट्रीय विपणन)
2. अन्तर्राष्ट्रीय विपणन वातावरण या पर्यावरण: बाह्य एवं आन्तरिक
3. विदेशी बाजार की पहचान एवं चुनाव
4. विदेशी बाजार प्रवेश माध्यम निर्णय
5. अन्तर्राष्ट्रीय बाजार के लिए वस्तु या उत्पाद नियोजन
6. वस्तु डिजाइन (उत्पाद खाका) एवं प्रमापीकरण बनाम अनुकूलन
7. ब्राण्डिंग
8. पैकेजिंग या पैकेजीकरण
9. लेबलिंग, क्वालिटी निर्णय एवं विक्रय के बाद सेवा
10. अन्तर्राष्ट्रीय मूल्य (अन्तर्राष्ट्रीय मूल्य को प्रभावित करने वाले घटक तथा मूल्य निर्धारण प्रक्रिया एवं विधियां)
11. अन्तर्राष्ट्रीय मूल्य निविदा या उद्धरण
12. अन्तर्राष्ट्रीय भुगतान की शर्तें या ढंग
13. अन्तर्राष्ट्रीय वितरण: वितरण वाहिकाएं या माध्यम एवं सम्भार तन्त्र निर्णय
14. विदेशी विक्रय अभिकर्ता/प्रतिनिधि का चुनाव एवं नियुक्ति
15. भारत में निर्यात नीतियां एवं पद्धतियां
16. निर्यात व्यापार को प्रारम्भ करने के चरण
17. निर्यात मूल्य या कीमतें
18. निर्यात वित्त
19. विदेशों में वस्तुओं/सेवाओं का संवर्द्धन: अन्तर्राष्ट्रीय संवर्द्धन के ढंग, प्रत्यक्ष डाक एवं विक्रय साहित्य
20. विज्ञापन
21. वैयह्यिक विक्रय: व्यापारिक मेले एवं प्रदर्शनियां
22. प्रलेख पोषण एवं निर्यात विधि
23. निर्यात सहायता एवं प्रोत्साहन
24. भारत में विदेशी व्यापार की प्रवृत्तियां

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• B.Com (Hons) Semester I of Maharshi Dayanand University Rohtak (MDU), B.Com (Hons) Semester II of Sri Dev Suman Uttarakhand University Tehri Garhwal (SDSUV) & B.Com (Hons) I Year of Mahatma Jyotiba Phule Rohilkhand University Bareilly (MJPRU).
• B.Com Semester I of Maharshi Dayanand University Rohtak (MDU), Kurukshetra University (KUK), Sri Agrasen Kanya P.G. College Varanasi.
• B.Com Semester II of Sri Dev Suman Uttarakhand University Tehri Garhwal (SDSUV), Chaudhary Bansi Lal University Bhiwani (CBLU) & B.Com Semester III of Guru Ghasidas Vishwavidyalaya Bilaspur (GGU)
• B.Com I Year of University of Allahabad.
• B.Com II Year of Jay Narain Vyas University Jodhpur (JNVU), Mahatma Gandhi Kashi Vidyapith Varanasi (MGKVP), Jananayak Chandrashekhar University Ballia (JNCU).
• M.Com Semester I of Hemvati Nandan Bahuguna Garhwal University (HNBGU), Binod Bihari Mahato Koylanchal University Dhanbad (BBMKU), Vinoba Bhave University Hazaribag (VBU), Jamshedpur Women’s College, Sido Kanhu Murmu University Dumka (SKMU) & M.Com Semester II of Nilamber Pitamber University Daltonganj (NPU).

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