Sahitya Bhawan Publications Books For B.Com M.Com B.A M.A - VBU https://sahityabhawanpublications.com/product-category/university/jharkhand/vbu/ Sahitya Bhawan Publications Thu, 16 May 2024 11:41:55 +0000 en-US hourly 1 https://wordpress.org/?v=6.7.1 https://sahityabhawanpublications.com/wp-content/uploads/2017/10/cropped-sbp_tmp_logo-32x32.png Sahitya Bhawan Publications Books For B.Com M.Com B.A M.A - VBU https://sahityabhawanpublications.com/product-category/university/jharkhand/vbu/ 32 32 राजनीतिक सिद्धान्त (Political Theory) https://sahityabhawanpublications.com/product/political-theory-ba-2-semester-vbu-hazaribag/ https://sahityabhawanpublications.com/product/political-theory-ba-2-semester-vbu-hazaribag/#respond Sat, 18 Nov 2023 07:30:40 +0000 https://sahityabhawanpublications.com/?post_type=product&p=27055
  • For B.A IInd Semester of Vinoba Bhave University
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    प्रस्तुत पुस्तक राष्ट्रीय शिक्षा नीति – 2020 के अनुरूप विनोबा भावे विश्वविद्यालय, हज़ारीबाग के बी.ए. इतिहास (सेमेस्टर व्दितीय) हेतु नवीन पाठ्यक्रमानुसार तैयार की गई है |

    राजनीतिक सिद्धान्त (Political Theory) Syllabus For B.A IInd Semester of Vinoba Bhave University

    1. Nature and Significance of Political Theory.
    2. Classical Tradition—Meaning, Characteristics, Importance and Limitations.
    3. Modern Tradition—Meaning, Characteristics, Importance and Limitations.
    4. Behaviouralism and Post Behaviouralism.
    5. Origin and Development of State System.
    6. Sovereignty—Monism and Pluralism.
    7. Justice and Equality.
    8. Rights and Liberty.

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    भारतीय अर्थशास्त्र और नीतियां (Indian Economics and Policies) https://sahityabhawanpublications.com/product/indian-economics-and-policies-ba-2-semester-vbu-hazaribag/ https://sahityabhawanpublications.com/product/indian-economics-and-policies-ba-2-semester-vbu-hazaribag/#respond Thu, 09 Nov 2023 05:28:32 +0000 https://sahityabhawanpublications.com/?post_type=product&p=26986
  • For B.A. IInd Semester of Vinoba Bhave University, Hazaribag
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    प्रस्तुत पुस्तक की रचना विनोबा भावे विश्वविद्यलय, हाज़रीबाग के बी.ए. सेमेस्टर व्दितीय के लिए निर्धारित नवीन पाठ्यक्रम को पूर्णतया दृष्टि में रखते हुए की गई है |

    भारतीय अर्थशास्त्र और नीतियां (Indian Economics and Policies) Syllabus For B.A. IInd Semester (Major Course) of Vinoba Bhave University, Hazaribag

    Group A will contain very short answer type of five questions (Not MCQ) in which all questions are to be answered.
    Group B (Question 2) will be short answer type, three questions of five marks each out of which any three questions to be answered.
    Group C will contain descriptive type (Long answer type) five questions of fifteen marks each, out of which any three questions to be answered.
    Unit 1 : Structure of Indian Economy 
    1.1 : Basic Features of Indian Economy.
    1.2 : Natural Resources : Land, Water and Forest Resources.
    1.3 : Broad Demographic Features : Characteristics of Indian Population, Population Growth and Indian Economy.
    1.4 : Migration : Rural-Urban Migration, Occupational Distribution of Migrant Labour.
    1.5 : Problem of Over-Population; Population Policy in India.
    Unit 2 : Problems and Planning in India 
    2.1 : Poverty and Inequality in India, Problem of Rising Prices
    2.2 : Problem of Unemployment, Rural Unemployment and MGNREGA.
    2.3 : Objectives, Strategy, Achievements and Failures of Planning in India;
    2.4 : Analysis of Current Five Year plan, NITI Ayog.
    2.5 : New Economic Reforms : Liberalization, Privatization, Globalization and its progress.
    Unit 3 : Agriculture and Industry
    3.1 : Nature and Importance of Agriculture in India : Factors Affecting Agriculture
    Productivity, Agricultural Marketing.
    3.2 : Land Reforms, Green Revolution, Agricultural Reforms after 1991.
    3.3 : Rural Credit Micro Finance and Role of SHGs.
    3.4 : Industrial Policies of 1956 and 1991, Large Scale Industries : (Sugar, Iron and
    Steel, Jute and Cotton Textile Industries).
    3.5 : Cottage and Small Scale Industries, Growth, Importance and Problems of Cottage
    Industries in India; MSME.
    Unit 4 : External Sector 
    4.1 : FDI and Role of Foreign Trade in India.
    4.2 : Trade Policy of the Government of India, Foreign Trade Policy (2009-2014)
    4.3 : Foreign Capital and Aid.
    4.4 : India’s Exchange Rate Policy, Foreign Exchange Reserves and Capital Account
    Convertibility.
    4.5 : Multinational Corporations (MNCs), FERA and FEMA.
    UNIT 5 : Economy of Jharkhand 
    5.1 : Characteristics of Jharkhand Economy.
    5.2 : Agriculture Sector in Jharkhand, Growth, Importance & Role of Horticulture, Fishry
    in Jharkhand
    5.3 : Major Minerals in Jharkhand (Coal, Iron, Bauxite, Mica)
    5.4 : Large Scale Industries in Jharkhand (TISCO, BSL, HINDALCO).
    5.5 : Cottage Industries in Jharkhand, JHARCRAFT, KVIC&KVIB

     

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    मध्यकालीन भारतीय इतिहास (650 ईo से 1707 ईo तक) (Medieval Indian History) https://sahityabhawanpublications.com/product/%e0%a4%ae%e0%a4%a7%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a4%be%e0%a4%b2%e0%a5%80%e0%a4%a8-%e0%a4%ad%e0%a4%be%e0%a4%b0%e0%a4%a4%e0%a5%80%e0%a4%af-%e0%a4%87%e0%a4%a4%e0%a4%bf%e0%a4%b9%e0%a4%be%e0%a4%b8-medieval/ https://sahityabhawanpublications.com/product/%e0%a4%ae%e0%a4%a7%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a4%be%e0%a4%b2%e0%a5%80%e0%a4%a8-%e0%a4%ad%e0%a4%be%e0%a4%b0%e0%a4%a4%e0%a5%80%e0%a4%af-%e0%a4%87%e0%a4%a4%e0%a4%bf%e0%a4%b9%e0%a4%be%e0%a4%b8-medieval/#respond Tue, 07 Nov 2023 07:02:37 +0000 https://sahityabhawanpublications.com/?post_type=product&p=26950
  • For B.A. IIInd Semester of Vinoba Bhave University, Hazaribag
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    प्रस्तुत पुस्तक राष्ट्रीय शिक्षा नीति – 2020 के अनुरूप विनोबा भावे विश्वविद्यालय, हजारीबाग़ के बी.ए. इतिहास (तृतीय व्दितीय) हेतु नवीन पाठ्यक्रमानुसार तैयार की गई है |

    SYLLABUS
    THIRD SEMESTER
    MAJOR-4 MEDIEVAL INDIAN HISTORY (MUGHAL PERIOD)

    Course Content :

    1. Babar : Conquest and Empire builder
    2. Humayun : Early difficulties and failure
    3. Shershah : Early Life, Conquest and Administration
    4. Policy
    5. Decline and disintegration of the Mughal Empire

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    Business Organisation and Management https://sahityabhawanpublications.com/product/business-organisation-management-b-com-hons-ist-semester-ranchi-university-kolhan-chaibasa-vinoba-bhave-hazaribag/ https://sahityabhawanpublications.com/product/business-organisation-management-b-com-hons-ist-semester-ranchi-university-kolhan-chaibasa-vinoba-bhave-hazaribag/#respond Wed, 08 Feb 2023 09:19:54 +0000 https://sahityabhawanpublications.com/?post_type=product&p=24287 The book has been prepared strictly according to the new syllabus for B.Com. Semester I and II effective from academic session 2022-2026 for Ranchi University, Ranchi. Business Organisation and Management Syllabus For B.Com. (Hons.) Ist Semester of Ranchi University, Kolhan University, Chaibasa and Vinoba Bhave University, HazaribagUnit I : Concept and Forms of Business Organisations [...]

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    The book has been prepared strictly according to the new syllabus for B.Com. Semester I and II effective from academic session 2022-2026 for Ranchi University, Ranchi.

    Business Organisation and Management Syllabus For B.Com. (Hons.) Ist Semester of Ranchi University, Kolhan University, Chaibasa and Vinoba Bhave University, HazaribagUnit I : Concept and Forms of Business Organisations
    1. Concepts of Business, Trade, Industry and Commerce-Objectives and functions of Business.
    2. Social Responsibility of a business, Responsible Business, Ethical Conduct & Human Values, code of business ethics.
    3. Forms of Business Organisation-Meaning, Characteristics and types.
    4. Sole Proprietorship-Advantages and Disadvantages of Sole Proprietorship.
    5. Partnership-Meaning, Characteristics, Advantages and Disadvantages of Partnership-Kinds of Partners – Partnership Deed.
    6. Registration of partnership, Rights and duties of Partners, Reconstitution of Firm, and dissolution.
    7. Limited Liability Partnership-Concept, Meaning, Characteristics, Formation and Incorporation of LLP, Partners and their relations, financial disclosures, conversion into LLP, Foreign LLP, Winding up and dissolution.
    8. Hindu Undivided Family Business-Advantages and Disadvantages.
    9. Co-operative Organisation-Meaning, Advantages and Disadvantages.
    Unit II : Joint Stock Company
    1. Joint Stock Company-Meaning, Definition, Characteristics – Advantages and Disadvantages.
    2. Kinds of Companies.
    3. Promotion-Stages of Promotion-Promoter-Characteristics-Kinds-Preparation of Important Documents-Memorandum of Association-Clauses-Articles of Association-Contents– Prospectus-Contents–Red herring Prospectus Statement In lieu of Prospectus (as per Companies Act, 2013).
    4. Oppression, Mismanagement, Rights to apply, Powers of Tribunal, Provisions related to Compromises, Arrangement and Amalgamations, Winding up of Company : Concept and Modes of Winding Up; Provisions of winding up under Insolvency and Bankruptcy Code, 2016.
    5. Definitions; Constitution of National Company Law Tribunal; Constitution of Appellate Tribunal; Appeal from orders of Tribunal; Power to punish for contempt.
    Unit III : Principles and Functions of Management
    1. Management-Meaning and Characteristics.
    2. Fayol’s 14 Principles of Management.
    3. Functions of Management.
    4. Levels of Management–Skills of Management.
    5. Scientific Management-meaning, objectives, relevance and criticism.
    Unit IV : Functions of Management: Planning and Organizing
    1. Planning-Meaning, Characteristics, Types of Plans, Advantages and Disadvantages– Approaches to Planning-Management by Objectives (MBO)-Steps in MBO-Benefits– Weaknesses.
    2. Organizing-Process of Organizing; Principles of Organisation – Formal and Informal Organisations–Line, Staff Organisations, Line and Staff Conflicts. Functional Organisation.
    3. Span of Management-Meaning – Determining Span – Factors influencing the Span of Supervision.
    Unit V : Functions of Management: Authority, Coordination, and Control

    1. Meaning of Authority, Power, responsibility and accountability – Delegation of Authority-
    Decentralization of Authority.

    2. Definition, importance, process, and principles of Coordination techniques of Effective Coordination.
    3. Control-Meaning, Relationship between planning and control, Steps in Control–Types (post, current, and pre-control). Requirements for effective control.
    Unit VI : Functions of Management: Communication, Motivation and Leadership
    1. Communication-purpose, process, formal and informal communication, barriers to effective communication and overcoming these barriers.
    2. Motivation-Meaning, importance, major motivation theories- Maslow’s need hierarchy theory, Herzberg’s two-factors theory, Vroom’s Expectation Theory, extrinsic and intrinsic motivation.
    3. Leadership-meaning, theories, essential qualities, global leadership attributes, practicing leadership.

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    वित्तीय लेखांकन एवं कम्प्यूटरीकृत लेखांकन (Financial Accounting and Computerised Accounting) https://sahityabhawanpublications.com/product/financial-accounting-including-computerised-accounts-b-com-1st-semester-vinoba-bhave-university-2nd-ranchi/ https://sahityabhawanpublications.com/product/financial-accounting-including-computerised-accounts-b-com-1st-semester-vinoba-bhave-university-2nd-ranchi/#respond Wed, 08 Feb 2023 08:40:46 +0000 https://sahityabhawanpublications.com/?post_type=product&p=24283
  • For B.Com. Ist Semester of Vinoba Bhave University  University
  • 55th revised and enlarged edition : 2023
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    प्रस्तुत संस्करण पूर्णत: बिनोबा भावे विश्वविद्यालय के बी. कॉम. प्रथम सेमेस्टर के लिए शैक्षणिक सत्र 2022-23 से प्रभावी नए पाठ्यक्रमानुसार तैयार किया गया है |

    वित्तीय लेखांकन एवं कम्प्यूटरीकृत लेखांकन (Financial Accounting and Computerised Accounting) Syllabus For B.Com. Ist Semester of Vinoba Bhave University 

    SYLLABUS 

    Semester-I 

    Financial Accounting 

    Major Course MJ-01 

    Unit 1: (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 Conventions. 
    2. 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 1 : (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; 
    3. Cash Flow Statement. 
    4. 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. 

    1. Revenue recognition: Recognition of expenses and income. Recognition of expenses and income with a reference to AS 9 and Ind AS 18. 
    2. 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. 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, Partnership Firms and Not-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). 
    2. 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. 

    1. Independent branches: concept, accounting treatment with necessary adjustment entries; Incorporation of Branch Trial Balance in Head Office Books for home branches.

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  • विनोबा भावे विश्वविद्यालय, हाज़रीबाग
  • बिनोद बिहारी महतो कोयलांचल विश्वविद्यालय, धनबाद
  • कोल्हान विश्वविद्यालय, चाईबासा
  • [As per FYUGP Economics New Syllabus for B.A. Semester I for Major Paper I and Introductory Regular Course (IRC) effective from academic session 2023-24]
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    प्रस्तुत संस्करण पूर्णत: विनोबा भावे विश्वविद्यालय, हजारीबाग एवं बिनोद बिहारी महतो कोयलांचल विश्वविद्यालय, धनबाद & कोल्हान विश्वविद्यालय, चाईबासा के बी.ए. प्रथम सेमेस्टर के लिए शैक्षणिक सत्र 2023-24 से प्रभावी नए पाठ्यक्रमानुसार तैयार किया गया है |

    व्यष्टि अर्थशास्त्र (Micro Economics) Syllabus For B.A. Ist Semester of Vinoba Bhave University, Binod Bihari Mahto Koyalanchal University and Kolhan University

    Unit 1: Consumer Behaviour and Demand
    1.1 : Utility Analysis : Cardinal and Ordinal Utility : Indifference Curves; Marginal Rate of Substitution and Properties of Indifference Curve; Budget Constraints; Income Effect, Price Effect and Substitution Effect [Hicks and Slutsky]; 1.2 : Consumer’s Equilibrium : Cardinal and Ordinal, Similarity between Two Analysis, Superiority of Indifference Curve Analysis, Mathematical Derivation of Consumer’s Equilibrium (Lagrangian Method); 1.3 : Theory of Demand : Derivation of Demand Curve from Indifference Curve; Factors Influencing Demand; Changes in Demand and Engels’ Curve; 1.4 : Consumer’s Surplus: Demand for Complementry and Substitute Goods Consumer’s surplus and its Measurement, Marshall and Hicksian. Application of Consumer’s Surplus Water – Diamond Paradox; 1.5 : Elasticity of Demand: Price; Income and Cross Elasticities. Measurement of Elasticity of Demand, Elasticity of Substitution, Relationship between Price elasticity. Income Elasticity and Substitution Elasticity.
    Unit 2 : Theory of Cost and Production 
    2.1 : Production Function : Short Run and Long Run Production Function. Isoquant Analysis; Production Decision and Expansion Path; 2.2 : Laws of Production Law of Variable Proportions : Returns to Scale, Economies of Scale; 2.3 : Homogeneous Production Function : Cobb-Douglas Production Function and it’s Properties; 2.4 : Cost : Concepts of Costs and their Inter-relationship : Short Run and Long Run Cost Curves, Derivations of Short-run Average and Marginal Cost from Total Cost Curve; 2.5 : Shapeof Cost Curve : Explanation of the U-Shape of the Long-Run Average Cost Curve and L-shaped Long- Run Average Cost Curve.

    Unit 3 : Market Structure 
    3.1 : Concepts of Revenue : Revenue and their inter-relationship. Determining Average and Marginal
    Revenue Curves from Total Revenue Curve. Relationship between AR, MR and Elasticity of Demand; 3.2 : Markets : Perfect and Imperfect Markets, Salient Features, Equilibrium of the Firm and Industry under Perfect Competition; Derivation of Supply Curve, Price Under Perfect Competition; 3.3 : Monopoly: Price and Output Determination [Short Run and Long Run]; Price Discrimination; 3.4 : Monopolistic Competition : Price and Output Determination (Individual and Group Equilibrium); Importance of Selling Costs; 3.5 : Oligopoly : Kinked Demand Curve Theory.
    Unit 4 : Factor Pricing 
    4.1 : Theory of Distribution : Marginal Productivity Theory of Distribution; Adding-Up Problem [Euler’s Theorem]; 4.2 : Theories of Wage determination : Demand and Supply Theory; Collective Bargaining Theory; 4.3 : Rent : Ricardian and Modern Theory of Rent; 4.4 : Interest : Classical and Keynesian Theories of Intrest; 4.5 : Profit : Innovation, Risk and Uncertainty Theories.
    Unit 5 : Welfare Economics
    5.1 : Welfare Economics : Individual and Social Welfare, Three Concepts of Social Welfare, Role of Value Judgements in Welfare Economics; 5.2 : Conditions of Pareto Optimum : Pareto Criterion of Social Welfare, Marginal Conditions of Pareto Optimum; 5.3 : Classical Welfare Economics : Pigou; 5.4 : Arrow’s Possibility theorem.

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  • RANCHI UNIVERSITY, RANCHI
    For B.Com. (Honours) Semester II [As per new syllabus implemented from Academic Session 2022-2026]
  • VINOBA BHAVE UNIVERSITY, HAZARIBAGH
    [As per FYUGP Commerce Syllabus for B.Com. Semester I effective from academic session 2022-2023]
  • Recommended Book in the New Syllabus
  • 55th revised and enlarged edition : 2023
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    The book has been prepared strictly according to the new syllabus for B.Com. Semester I effective from academic session 2023-2024 for Vinoba Bhave University, Hazaribagh.

    The publishers are grateful to Dr. Manoj Bansal, who has prepared the chapters relating to Computerised Accounting System as per 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 the papers have been included in the book.
    • In each chapter Descriptive Answer Type Questions, Short Answer Type Questions and large number of M.C.Q. with Answer have been given.

    After going through the theory, illustrations and questions of this book, one can easily solve questions of university examinations. Acquisition of thorough knowledge of Accountancy : A candidate can solve Accountancy questions only when he has confidence and such confidence can be acquired only on the basis of real knowledge of this subject. For this purpose suitable illustrations have been given to explain various theories, principles, rules and procedures. Selection of practical illustrations and questions in each chapter and placing them in a systematic order is so reasonable, logical, orderly and scientific that even an ordinary student can acquire real, complete, thorough, latest and up- to-date knowledge of this subject in a very short period of time and without any exertion on his part.

    Financial Accounting Including Computerised Accounting Syllabus For B.Com. Ist Semester of Vinoba Bhave University 

    Unit 1: (a) 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. (b) Accounting Process
    1.4 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;
    2.4 Cash Flow Statement
    2.5 Selecting and shutting a Company; Backup, and Restore data of a Company.
    Unit 3 : Business Income, Accounting for Depreciation and Inventory Valuation
    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 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
    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:
    1.1 Concept of Dependent branches; Branch Accounting – debtors system, stock and debtors’ system, branch final account system and wholesale basis system.
    1.2 Independent branches: concept, accounting treatment with necessary adjustment entries; Incorporation of Branch Trial Balance in Head Office Books for home branches.

    Financial Accounting Including Computerised Accounts Contents : 

    Financial Accounts

    1. Shri Kalyan Subramani Aiyar (1859-1940) (Father Of The Accountancy Profession In India)
    2. Nature And Scope Of Accounting
    3. Generally Accepted Accounting Principles : Concepts And Conventions
    4. Indian And International Accounting Standards
    5. Concept Of Double Entry System
    6. Preparation Of Journal
    7. Journal Entries Of Gst
    8. Sub-Division Of Journal : Cash Book
    9. Ledger (Including Rules Of Posting)
    10. Trial Balance
    11. Final Accounts (Financial Statements Of Non-Corporate Entities)
    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 (Receipts & Payment Account—Income And Expenditure Account)

    Computerized Accounting

    1. Computerised Accounting System
    2. Popular Accounting Software Tally ERP 9
    3. Creating Group, Ledger And Vouchers Entry
    4. Creating Stock Groups And Stock Items And Accounting Vouchers
    5. Generating Reports

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  • विनोबा भावे विश्वविद्यालय, हजारीबाग
    [As per FYUGP Political Science New Syllabus for B.A. Semester I for Major Course–MJ 1 effective from academic session 2023-24]
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    प्रस्तुत पुस्तक की रचना विनोबा भावे विश्वविद्यालय, हजारीबाग के बी.ए. राजनीति विज्ञानं सेमेस्टर प्रथम के लिए निर्धारित नवीन पाठ्यक्रम को पूर्णतया दृष्टि में रखते हुए की गई है |

    भारतीय संविधान (Indian Constitution) Syllabus For B.A. Ist Semester of Vinoba Bhave University, Hazaribag

    1. Constituent Assembly : Composition, Nature and Function
    2. Philosophy of Indian Constitution
    3. Preamble and Characteristics of Indian Constitution
    4. Fundamental Rights and Directive Principles of State Policy
    5. President and Prime Minister
    6. Governor and Chief Minister
    7. Lok Sabha and Rajya Sabha
    8. Supreme Court : Composition, Power and Functions
    9. Judicial Activism

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  • For B.A. Ist Semester of Vinoba Bhave University, Hazaribag
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    प्रस्तुत संस्करण पूर्णत: विनोबा भावे विश्वविद्यालय के बी.ए. प्रथम सेमेस्टर के लिए शैक्षणिक सत्र 2022-23 से प्रभावी नए पाठ्यक्रमानुसार तैयार किया गया है |

    समाजशास्त्र का परिचय (Introduction of Sociology) Syllabus For B.A. Ist Semester of Vinoba Bhave University, Hazaribag

    INTRODUCTION TO SOCIOLOGY
    MAJOR COURSE-MJ 1

    01. Definition, Nature and Scope of Sociology, Relationship with Other Social
    Sciences, Important in Modern World.
    02. Social Groups, Definition, Characteristic and Types.
    03. Family – Definition, Characteristics, Types, Recent Changes.
    04. Culture – meaning, characteristics, types, Cultural lag, Culture and
    personality, Culture and civilization.
    05. Social stratification meaning basis types, important, caste and class.
    06. Social change : definition, characteristics, Theories of social changes.
    07. Social control : definition, characteristics, important, means and agencies,
    mechanism of social control, norms and values.
    08. Socialization : definition, types, factors.

    INTRODUCTORY REGULAR COURSE (IRC)
    INTRODUCTION TO SOCIOLOGY

    01. Definition, Nature and Scope of Sociology, Relationship with other Social
    Sciences.
    02. Social Groups, Definition, Characteristic and Types.
    0 .3 Family-Definition, Characteristics, Types, Recent Changes.
    04. Social stratification meaning basis types, important, caste and class.
    05. Social change : definition, characteristics.
    06. Social control : definition, characteristics, important, means and agencies,
    mechanism of social control, norms and values.

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  • Ranchi University, Ranchi Kolhan University, Chaibasa Binod Bihari Mahto Koyalanchal University, Dhanbad
  • As Per NEP-2020 (FYUGP) Syllabus For B.Com. (Hons.) Semester I For Major Course (MJ 1) Effective From Academic Session 2022-2026
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    The book has been prepared strictly according to the new syllabus for B.Com. Semester I and II effective from academic session 2023-2027 for Various Universities of Jharkhand.
    It gives us immense pleasure to present the revised and enlarged edition of the book on Business and Management and Organisation.
    In the book, we have maintained the earlier pattern and style of the book which has been appreciated and lauded over the past so many years. The latest references have also been incorporated making it an
    authoritative and a very valuable book for the students.
    Chapters on Joint Stock Companies are updated on the basis of the Companies Act, 2013 (as amended upto 2022).
    The unique feature of the book is that each and every topic of the syllabus prescribed in the new syllabus has been covered in the book.

    Business Organisation and Management Syllabus For B.Com. Ist Semester (Minor Course) of Kolhan University, Vinoba Bhave University & B.Com. IInd Semester (Major Course) of Ranchi University, Nilamber Pitamber University, Binod Bihari Mahto Koyalanchal University

    • Unit I : Concept and Forms of Business Organisations 1. Concepts of Business, Trade, Industry and Commerce-Objectives and functions of Business. 2. Social Responsibility of a business, Responsible Business, Ethical Conduct & Human Values, code of business ethics. 3. Forms of Business Organisation-Meaning, Characteristics and types. 4. Sole Proprietorship-Advantages and Disadvantages of Sole Proprietorship. 5. Partnership-Meaning, Characteristics, Advantages and Disadvantages of Partnership-Kinds of Partners – Partnership Deed. 6. Registration of partnership, Rights and duties of Partners, Reconstitution of Firm, and dissolution. 7. Limited Liability Partnership-Concept, Meaning, Characteristics, Formation and Incorporation of LLP, Partners and their relations, financial disclosures, conversion into LLP, Foreign LLP, Winding up and dissolution. 8. Hindu Undivided Family Business-Advantages and Disadvantages. 9. Co-operative Organisation-Meaning, Advantages and Disadvantages.
    • Unit II : Joint Stock Company 1. Joint Stock Company-Meaning, Definition, Characteristics – Advantages and Disadvantages. 2. Kinds of Companies. 3. Promotion-Stages of Promotion-Promoter-Characteristics-Kinds-Preparation of Important Documents-Memorandum of Association-Clauses-Articles of Association-Contents– Prospectus-Contents–Red herring Prospectus Statement In lieu of Prospectus (as per
      Companies Act, 2013). 4. Oppression, Mismanagement, Rights to apply, Powers of Tribunal, Provisions related to Compromises, Arrangement and Amalgamations, Winding up of Company : Concept and Modes of Winding Up; Provisions of winding up under Insolvency and Bankruptcy Code, 2016.
      5. Definitions; Constitution of National Company Law Tribunal; Constitution of Appellate Tribunal; Appeal from orders of Tribunal; Power to punish for contempt.
    • Unit III : Principles and Functions of Management 1. Management-Meaning and Characteristics. 2. Fayol’s 14 Principles of Management. 3. Functions of Management. 4. Levels of Management–Skills of Management. 5. Scientific Management-meaning, objectives, relevance and criticism.
    • Unit IV : Functions of Management: Planning and Organizing 1. Planning-Meaning, Characteristics, Types of Plans, Advantages and Disadvantages– Approaches to Planning-Management by Objectives (MBO)-Steps in MBO-Benefits– Weaknesses. 2. Organizing-Process of Organizing; Principles of Organisation – Formal and Informal Organisations–Line, Staff Organisations, Line and Staff Conflicts. Functional Organisation. 3. Span of Management-Meaning – Determining Span – Factors influencing the Span of Supervision.
    • Unit V : Functions of Management: Authority, Coordination, and Control 1. Meaning of Authority, Power, responsibility and accountability – Delegation of Authority- Decentralization of Authority. 2. Definition, importance, process, and principles of Coordination techniques of Effective Coordination. 3. Control-Meaning, Relationship between planning and control, Steps in Control–Types (post, current, and pre-control). Requirements for effective control.
    • Unit VI : Functions of Management: Communication, Motivation and Leadership 1. Communication-purpose, process, formal and informal communication, barriers to effective communication and overcoming these barriers. 2. Motivation-Meaning, importance, major motivation theories- Maslow’s need hierarchy theory, Herzberg’s two-factors theory, Vroom’s Expectation Theory, extrinsic and intrinsic motivation. 3. Leadership-meaning, theories, essential qualities, global leadership attributes, practicing leadership.

    Contents:

    1. Management Practices In Indian ‘Vedas’
    2. Management (Concept, Characteristics, Nature, Process And Significance)
    3. Managerial Roles (Mintzberg)
    4. Functional Areas Of Management
    5. Development Of Management Thought (Classical And Neo Classical System; Contingency Approach, System Approach)
    6. Planning
    7. Planning Process
    8. Types Of Plans
    9. Decision-Making
    10. Management By Objectives
    11. Organisation And Departmentation
    12. Authority And Responsibility Relationships
    13. Centralisation And Decentralisation
    14. Organization Structure : Forms
    15. Direction : Concept And Techniques
    16. Co-Ordination As An Essence Of Management
    17. Communication (Nature, Process And Networks)
    18. Barriers To Communication
    19. Effective Communication
    20. Management Of Change (Process For Planned Change)
    21. Recruitment And Selection
    22. Controling
    23. Motivation
    24. Leadership
    25. Leadership Theories
    26. Delegation Of Authority
    27. Business : Concept, Meaning And Features
    28. Promotion Of Business (Considerations In Establishing New Business)
    29. Forms Of Business Organisation And Sole Proprietorship
    30. Partnership (Including Limited Liability Partnership)
    31. Joint Stock Company And One Person Company
    32. Co-Operative Organisation
    33. Social Responsibility Of Business
    34. Promotion Of A Company
    35. Memorandum Of Association
    36. Articles Of Association
    37. Prospectus
    38. Prevention Of Oppression And Mismanagement
    39. Compromises, Arrangements And Amalgamations
    40. Winding Up Of Companies
    41. National Company Law Tribunal And National Company Law Appellate Tribunal
    42. Functions Of Management
    43. Levels Of Management Or Managerial Hierarchy

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