Some of the special features of this book are :

• In each chapter of the book final accounts have been closed on 31st March only.
• 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.

Advanced Financial Accounting Syllabus For B.Com. IInd Semester of Hemvati Nandan Bahuguna Garhwal University

Course Objective : The course aims to help learners in attaining expertise in the field of advanced accounting related to the topics covered.

Course Outcomes: On successful completion of the course, the students will be able to: 1. Understand & compute the amount of claims for loss of stock & loss of profit. 2. Learn various methods of accounting for hire purchase transactions and deal with inter-departmental transfers and their accounting treatment. 3. Understand the accounting treatment of departmental undertaking. 4. Demonstrate various accounting treatments for dependent branch & independent branch. 5. Prepare the accounting for the dissolution of partnership firms.

Unit 1 : Insurance Claims for Loss of Stock Meaning, Needs and Advantages of Fire Insurance; Special terminologies in Fire Insurance Claims: Insurer, Insured, Premium, Salvage, Insurance Policy, Sum Assured, Under Insurance, Over insurance, Average Clause, Claim; Problems on Ascertainment of Fire Insurance Claim, including problems on loss of profits as consequential claim.

Unit 2 : Accounts from Incomplete Records Meaning; Features; Merits; Demerits; Types; Preparation of Statement of Affairs Account for calculation of Net Profit; Conversion of Single Entry System into Double Entry system; Need for Conversion; Preparation of Cashbook, Memorandum Trading Account, Total Debtors Account, Total Creditors Account, Bills Receivable Account, Bills Payable Account, Statement of Trading and Profit & Loss and Balance Sheet.

Unit 3 : Hire Purchase Accounting Meaning of Hire Purchase and Installment Payment System; Difference between Hire Purchase and Installment Payment System; Important Definitions: Hire Purchase Agreement, Hire Purchase Price, Cash Price, Hire Purchase Charges; Various methods of calculation of Interest; Calculation of Cash Price; Journal Entries and Ledger Accounts in the books of Hire Purchaser and Hire Vendor, including Default in Payment, Total Repossession and Partial Repossession by vendor.

Unit 4 : Departmental Accounting and Branch Accounting

(a) Departmental Accounting: Meaning and Features of Departmental Undertaking; Examples of Department Specific Expenses and Common Expenses; Need and Bases of Apportionment of Common Expenses; Preparation of Statement of Trading and Profit and Loss in Columnar form, Statement of General Profit and Loss and Balance Sheet; Simple problems involving Inter-Departmental Transfers (vertical form); Calculation of Stock Reserves.

(b) Branch Accounting: Meaning of Branch Accounts; Objectives and Advantages of Branch Accounting;

Types of Branches; Meaning and Features of Dependent Branches, Independent Branches, and Foreign

Branches; Methods of maintaining books of accounts by the Head Office; Debtors System; Ascertainment of Profit or Loss of Branch under Debtors System; Supply of goods at Cost Price and supply of goods at Invoice Price; Wholesale branch; Accounting of Independent Branch and Foreign Branch.

Unit 5 : Accounting for Dissolution of Partnership Firm Accounting of Dissolution of the Partnership Firm including Insolvency of partners, sale to a limited company, and piecemeal distribution.

Advanced Financial Accounting Contents:-

1. Insurance Claims For Loss of Stock
2. Accounts From Incomplete Records
3. Hire-Purchase Accounting
4. Instalment Payment System
5. Departmental Accounting
6. Branch Accounting
7. Dissolution of Partnership Firm—1 (Including Piecemeal Distribution)
8. Dissolution of Partnership Firm—2 (With Insolvency Of Partner)
9. Sale of Partnership Business To A Limited Company
10. Piecemeal Distribution

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• Unit I : Entrepreneur, Concept, Characteristics, Functions and Types of an Entrepreneur, Entrepreneurship, Concept, Characteristics and Importance of Entrepreneurship, Entrepreneurial Process, Entrepreneurship Development Programme (EDPS), Need, Characteristics, Phases and Evaluation of EDPS.
• Unit II : Entrepreneurship : Entrepreneur, Entrepreneurship, Enterprise, Entrepreneurial personality qualities, Entrepreneurship as a career option, Types of Entrepreneurs. Entrepreneurial Environment, Role of Government and Institutional Support, Development of Women Entrepreneurs, Problems of women entrepreneurs, Institutional support for women entrepreneurs.
• Unit III : Creativity, Innovation and Entrepreneurship : Creative thinking, Techniques of developing creative thinking. Setting up of New Business Venture : Planning for Establishing Small Scale Enterprises,
  Opportunity Scanning and Identification, Assessment of Markets, Selection of a business idea, Preparation of Business Plan, Government Rules and Regulations.
• Unit IV : Small Business Management : Management of Small Enterprises; Marketing concepts for Entrepreneurs; Issues in Financial Management, Operations Management and Human Resource
  Management.

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Basic Business Finance Syllabus For B.Com. IInd Semester of Various Universities of Uttarakhand

Unit 1 : Business Finance : Meaning, Nature and Scope, Finance Function, Investment Function, Financing and Dividend Decisions, Financial Planning.
Unit 2 : Capitalization : Meaning, Over capitalization and Under Capitalization, Theories of Capitalization.
Capital Structure : Concept and Planning, Theories and Determinants, Capitalization VS Capital Structure.
Unit 3 : Cost of Capital : Meaning, Importance, Calculation of Cost of Debt, Preference Shares, Equity Shares and Retained Earnings, Combined (Weighted) Cost of Capital.
Unit 4 : Capital Budgeting : Meaning, Nature and Importance of Investment Decisions, Evaluation Criteria.
Unit 5 : Dividend Policies : Issues in Dividend Policies, Dividend Models, Sources of Funds : Long Term Funds, Short Term Funds, Nature Significance and Determinants of Working Capital.
Unit 6 : Time value of Money, Uses of simple and Compound interest in business finance. Capital Market : (A) New Issue Market (B) Secondary Market Functions and Role of Stock Exchange (BSE, NSE), Money Market : Indian Money Markets— Composition and Structure.

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प्रारम्भिक व्यावसायिक वित्त (Basic Business Finance) Syllabus For B.Com. IInd Semester of Various Universities of Uttarakhand

Unit 1 : Business Finance : Meaning, Nature and Scope, Finance Function, Investment Function, Financing and Dividend Decisions, Financial Planning.
Unit 2 : Capitalization : Meaning, Over capitalization and Under Capitalization, Theories of Capitalization.
Capital Structure : Concept and Planning, Theories and Determinants, Capitalization VS Capital Structure.
Unit 3 : Cost of Capital : Meaning, Importance, Calculation of Cost of Debt, Preference Shares, Equity Shares and Retained Earnings, Combined (Weighted) Cost of Capital.
Unit 4 : Capital Budgeting : Meaning, Nature and Importance of Investment Decisions, Evaluation Criteria.
Unit 5 : Dividend Policies : Issues in Dividend Policies, Dividend Models, Sources of Funds : Long Term Funds, Short Term Funds, Nature Significance and Determinants of Working Capital.
Unit 6 : Time value of Money, Uses of simple and Compound interest in business finance. Capital Market : (A) New Issue Market (B) Secondary Market Functions and Role of Stock Exchange (BSE, NSE), Money Market : Indian Money Markets— Composition and Structure.

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Fundamentals of Entrepreneurship Syllabus For B.Com. IInd Semester of Various Universities of Uttarakhand

Unit I : Entrepreneur, Concept, Characteristics, Functions and Types of an Entrepreneur, Entrepreneurship, Concept, Characteristics and Importance of Entrepreneurship, Entrepreneurial Process, Entrepreneurship Development Programme (EDPS), Need, Characteristics, Phases and Evaluation of EDPS.
Unit 2 : Entrepreneurship : Entrepreneur, Entrepreneurship, Enterprise, Entrepreneurial personality qualities, Entrepreneurship as a career option, Types of Entrepreneurs. Entrepreneurial Environment, Role of Government and Institutional Support, Development of Women Entrepreneurs, Problems of women entrepreneurs, Institutional support for women entrepreneurs.
Unit 3 : Creativity, Innovation and Entrepreneurship : Creative thinking, Techniques of developing creative thinking. Setting up of New Business Venture : Planning for Establishing Small Scale Enterprises, Opportunity Scanning and Identification, Assessment of Markets, Selection of a business idea, Preparation of Business
Plan, Government Rules and Regulations.
Unit 4 : Small Business Management : Management of Small Enterprises; Marketing concepts for Entrepreneurs; Issues in Financial Management, Operations Management and Human Resource Management.

Fundamentals of Entrepreneurship Book Contents 

1. Entrepreneurship
2. Entrepreneur
3. Theories Of Entrepreneurship
4. Entrepreneurial Environment
5. Entrepreneurship Development Programme
6. Government Assistance And Incentives
7. Women Entrepreneur
8. Government Schemes For Women Entrepreneur
9. Promotion Of Venture
10. Project Classification And Identification
11. Project Formulation And Report
12. Project Appraisal And Product Selection
13. Raising Of Fund
14. Small Business
15. Role Of Financial Institutions In Financing Of Small Business
16. Establishment Of New Unit
17. Entrepreneurial Consultancy Process And Methods

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Company Law Syllabus For B.Com. Third Semester of Kumaun Nainital University

• Unit-I : Indian Companies Act, 2013 : Nature and Types of Companies, Conversion of Public Companies into Private Company’s and Vice Versa.
• Unit-II : Formation, Promotion and Incorporation of Companies, Memorandum of Association; Article of Association; Prospectus.
• Unit-III : Shares : Types, Share Capital—Kinds; Allotment of Shares; Members—Categories, Modes of Acquiring Membership, Rights and Liabilities; Transfer and Transmission— Difference.
• Unit-IV : Methods of Borrowing, Debentures, Mortgages and Charges—Fixed and Floating.
• Unit-V : Management : Directors, Types and Number of Directors, Managing Director, Whole Time Director—Appointment, Qualifications and Disqualification, Duties, Vacation, Resignation and Removal.
• Unit-VI : Company Meetings—Kinds, Quorum, Voting, Resolution, Minutes.
• Unit-VII : Majority Powers and Minority Rights : Protection of Minority Rights; Prevention of Oppression and Management. Mismanagement.
• Unit-VIII : Winding Up—Kinds and Conduct—Petition for Winding Up, Appointment of Official Liquidator and Duties.

Contents

1. Company
2. Types of Companies
3. Incorporation/Formation of a Company
4. Memorandum of Association
5. Articles of Association
6. Prospectus
7. Shares
8. Share Capital
9. Membership
10. Transfer and Transmission of Shares
11. Methods of Borrowing
12. Debentures, Mortgages and Charges
13. Company Management : Directors
14. Managing Director
15. Company Meetings
16. Majority Powers and Minority Rights
17. Prevention of Oppression and Mismanagement
18. Winding Up of Companies

• ADDITIONAL MULTIPLE CHOICE TYPE QUESTIONS

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Cost Accounting Syllabus For B.Com. IIIrd Semester of Kumaun University, Nainital.

• Unit I : Introduction : Nature, Scope and Advantages of Cost Accounting, Installation of Costing System, Difference between Cost and Financial Accounting.
• Unit II : Classification of Costs. Material : Purchase, Storage and Control of Material, Stock Levels, Inventory, Control Techniques. Methods of Pricing Material Issues.
• Unit III : Labour : Meaning and Components of Labour Cost. Concept, Accounting and Control of Idle time and Overtime. Methods of Wage Payment and Incentive Plans, Labour Turnover.
• Unit IV : Overheads : Collection, Classification, Allocation, Apportionment and Absorption of Overheads (Primary and Secondary Distribution), Machine Hour Rate.
• Unit V : Unit Output Costing : Concept of and Need for Unit Output Costing; Preparation of Cost Sheet and Tender Price; Preparation of Reconciliation Statement.
• Unit VI : Process Costing : Preparation of Process Accounts; Treatment of Normal and
• Abnormal Wastage; Treatment of Joint Product and By-product. Unit VII : Contract Costing : Preparation of Contract Account, Determination of Profit on Completed and Uncompleted Contracts; Operating Costing.

Cost Accounting 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. Introduction Of Cost Accounting Standards In India

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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 update 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 which make it distinct from other available text books on Income Tax.
• A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language.
• User-friendly examination-oriented style facilitating easy comprehension of each topic.
• Unsurpassed for over 59 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price.
• At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers.
• A unique feature of the revised edition is that Section-wise Index has been incorporated.

Income Tax Syllabus For B.Com. 1st Semester of Kumaun University, Nainital

Module-I Income Tax : Brief History of Income Tax, Tax Structure in India, Inroduction to Income tax Act, 1961, Constitutional Validity, Basic Concepts and definitions, Capital and Revenue Receipts, Basis of charge and scope of total income, Rates of Income Tax, maximum marginal rate of tax; Permanent Account Number (PAN); Rebates and reliefs, provisions relating to Marginal Relief, Tax Planning-Tax Management and Tax Avoidance.

Module-II Residential Status : Meaning of Residential Status, Determination of Residential Status for different types of Assessee, Incidence of Tax, Practical Problems.

Module-III Exempted Incomes : Introduction–Exempted Incomes U/S 10; Agricultural Income– Definition and kind of agricultural income, determination of agricultural and non-agricultural Income, Partly Agricultural Income, Agricultural Income and Tax Liability, Integration of Agricultural Income, assessment of tax liability when there are both Agricultural and Non-agricultural income

Module-IV Assessment Procedure : Income tax returns, Types of returns Assessment–Types of assessment–Self assessment–Provisional assessment–Regular assessment–Best Judgement assessment–Reassessment, Rectification of mistake, Notice on demand.

Module-V Income Tax Authorities : Meaning, functions & Powers of CBDT, CIT & A.O., Penalties, Offences & Prosecution, Filing of Appeal before Tax Authorities

Contents

1. Income Tax : Introduction And Important Definitions
2. Capital And Revenue
3. Rebate And Relief Of Tax
4. Tax Planning Tax Management And Tax Avoidance
5. Residence And Tax Liability (Basis Of Charge)
6. Exemptions From Tax (Non-Taxable Income)
7. Agricultural Income (Including Agricultural Income And Tax Liability)
8. Assessment Procedure
9. Income Tax Authorities
10. Penalties
11. Offences Liable To Prosecution
12. Filing Of Appeals Before Tax Authorities

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गृह विज्ञान (Home Science) Syllabus For B.A. IVth Semester of Various Universities of Uttar Pradesh

Unit – I : Housing : Needs of a House, Difference between House and Home, way to acquire house (Own and Rented). Factors influencing selection and purchase of house and site for house building.
Unit – II : House Planning : Principles of House Planning, Planning different residential spaces in a house. Planning house for different income groups.
Unit – III : Interior Designing : Introduction to Interior designing. Importance of good taste. Objective of Interior decoration. Elements of design—Line, Shape, Texture, Color, Pattern, Light and Space. Principle of design—Proportion, Balance, Rhythm, Emphasis, Harmony.
Unit – IV : Home Decores : Furniture, Furnishings (Curtain, Draperies, Floor Coverings, Wall Celing, Lighting), Accessories—Wall Painting, Mirrors, Wall Art, Sculpture and Antiques, Flower Arrangements etc.

PART-B

Unit – V : Extension Education : Meaning, Concepts, Objectives, Scope, Principles, Philosophy of Extension Education. Early Extension Efforts in India. Formal and Non-formal Education.
Unit – VI : Extension Teaching and Learning : Role and Qualities of an Extension worker. Steps in Extension Teaching Process, Criteria for Effective Teaching and Learning.
Unit – VII : Communication and ExtensionTeaching Methods : Definition, Importance, Characteristics, Elements, Models and Challenges in communications. Relationship between Communcation, Extension and Development. Extension Teaching Methods—Classification, Factors guiding the Selection and use of Extension teaching methods.
Unit -VIII : Audio-visual Aids : Definition, Importance, Classification, Selection, Preparation and Effective use of Audio-visual Aids.

PAPER 2 : RESOURCE PLANNING AND DECORATION (PRACTICAL)
Unit – I : Preparation of time plans for self and family. Drafting family budget for different income groups.
Unit – II : Market Survey of Household Equipments—Pressure cooker, Toaster, Gas Stove, Mixer and Grinder, Refrigerator, Washing machine, Microwave, Solar Cooker.
Unit – III : Draw House Plans Standard Specifications and Furniture Layout.
Unit – IV : Preparation of Color wheels and Color schemes. Flower Arrangement and Floor Decoration (Rangoli)—Application of Design Principles and Elements of Art, Innovation of new styles.

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