Scope: This book has been designed according to the Companies Act, 2013, the Companies Rules, 2014, The Companies (Amendment) Act, 2015 and the Companies (Amendment) Act, 2017 and amendments made in the Companies Act vide Insolvency and Bankruptcy Code, 2016. It completely covers the syllabus prescribed by different universities for these courses of study. However, it may also serve the needs and requirements of BBA, MBA, and M. Com. students as well as anybody or everybody who is desirous of having at least working knowledge about the subject of Company Act.

Features: While writing this book, it has been especially kept in mind that the complicated and complex concepts, theory and principles of various laws are made into pleasurable reading and learning experience that truly helps the students in their complete command of the subject. The intricate provisions of various Acts have been dealt with in a quite intelligible manner with the help of easy language, suitable practical examples, lucid explanations, the brevity of statement and relevant incidental information with its exact sources. Different necessary case law and Government Circulars along with proper illustrations have been inserted at the required places to make the subject more intelligible and authentic. An attempt has been made to keep the writing style simple and clearly understandable.

Questions at the end of each chapter have been designed so as to include the needed and prescribed forms of questions such as test questions, long-answer-type questions, short answer type questions, and multiple choice questions. All the theory aspects have been covered in questions.

Indian Company Act Syllabus For B.Com II Year of For 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)

Unit 1: Company – Definition, Characteristics, Types of Company, Formation of Company, Promotion, Incorporation, and Commencement of Business.

Unit 2: A detailed study of Memorandum of Association, Articles of Association and Prospectus.

Unit 3: Shares – Share Capital, Types of Shares, Transfer, and Transmission of shares. Shareholders v/s Members of the company. DebenturesMeaning and Types, Borrowing powers, Mortgages and Charges.

Unit 4: Directors – Meaning Directors, Whole-time Director, Their qualifications, Appointment, Powers, Duties, and Liabilities. company meeting: Types, Quorum, Voting, Resolution and Minutes.

Unit 5: Majority Powers and Minority rights, Prevention of oppression and mismanagement, Winding-up of companies – Types and Methods.

Indian Company Act Book Contents

1. Definition and Nature of a Company
2. Types of Companies
3. Incorporation and Formation of a Company
4. Memorandum of Association
5. Articles of Association
6. Prospectus and Allotment of Securities
7. Shares, Share Capital, Bonus Shares, Debentures, Borrowing Powers, Charge, Deposits, and Dividend
8. Membership of a Company
9. Company Meetings and Resolutions
10. Company Management
11. Majority Powers and Minority Rights
12. Prevention of Oppression and Mismanagement
13. Winding-Up of Companies
14. Accounts and Audit

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कम्पनी अधिनियम, 2013 कम्पनी (संशोधन) अधिनियम, 2015 कम्पनी (संशोधन) अधिनियम, 2017 कम्पनी नियमों, 2014 तथा इन्सौलवैंसी का बैंक्रप्सी संहिता, 2016 द्वारा कम्पनी अधिनियम में किए गए संशोधनों का इस संस्करण में समावेश किया गया है।

संशोधित संस्करण की अद्वितीय विशेषताएं:

• मई 2016 में राष्ट्रपति द्वारा अनुमोदित The Insolvency and Bankruptcy Code, 2016 के द्वारा कम्पनी के समापन (Winding-up Companies) में अत्यधिक महत्वपूर्ण परिवर्तन किए गए हैं, अतः पुस्तक के अध्याय ‘कम्पनी का समापन’ को पूर्णतः नए सिरे से लिखा गया है।
• कम्पनी (संशोधन) अधिनियम, 2017 के प्रावधानों का समावेश किया गया है।
• नवीनतम अधिसूचनाओं को ध्यान में रखा गया है।

भारतीय कंपनी अधिनियम Indian Company Act Book विषय-सूची

1. कम्पनी: परिभाषा, विशेषताएं एवं प्रकार
2. कम्पनी का गठन (प्रवर्तन, निगमन और व्यवसाय का प्रारम्भ)
3. पार्षद सीमानियम
4. पार्षद अन्तर्नियम
5. प्रविवरण
6. अंश
7. कम्पनी की अंश पूंजी
8. ऋणपत्र
9. कम्पनियों द्वारा जमा राशियां (निक्षेप) स्वीकार करना
10. कम्पनी के ऋण लेने के अधिकार (बन्धक एवं प्रभार)
11. संचालक-मण्डल, इसकी समितियां व प्रबन्धकीय पारिश्रमिक
12. लाभांश
13. कम्पनी की सदस्यता
14. बहुमत की शक्ति और अल्पसंख्यक अंशधारकों के अधिकार
15. दमन और कुप्रबन्ध पर रोक
16. प्रबन्ध-संचालक या पूर्णकालिक संचालक, प्रबन्धक एवं कम्पनी सचिव
17. समझौते, व्यवस्थाएं व समामेलन
18. कम्पनी की बैठकें (सभाएं)
19. कम्पनी का समापन

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Salient features of the book:

• The subject-matter has been arranged and systematized strictly according to the course prescribed for B.Com. The third year of the year-wise syllabus.
• Chapters on Ratio Analysis and Cash Flow Statement have been thoroughly revised. The unique feature of the book is that chapter on Cash Flow Statement has been revised on the basis of AS-4 (Revised) The revised AS-4 prescribes that ‘proposed dividend’ will be treated as ‘Contingent liability’ instead of short-term provisions.
• Two New Chapters on International Financial Reporting Standards (IFRS) with the latest list of IFRS and Leverage Analysis have been included in the book.
• The language and style of presentation are very simple and the subject-matter has been divided into various headings and sub-headings so as to give flow in studying this numerical subject.
• Both theoretical and numerical aspects of the subject have been given due importance. The numerical illustrations have been carefully graded with supporting theoretical background. At many places, explanatory notes have also been given to clarify the working of solution.
• Numerical illustrations and questions have been arranged in a systematic and scientific sequence from simple to complex.
• Illustrations and questions both have been arranged in an identical sequence so that students can easily solve the questions after understanding the illustration in the same order.
• In the selection of illustrations and questions priority has been given to university examination papers so that students may make practice according to that standard.
• Short answer and objective type questions (Theoretical & Numerical) have also been incorporated according to a new examination pattern.
• Standard but simple formulae have been used in different chapters and at the end of each chapter, all formulae relevant to that chapter have been given at one place.
• An important feature of the revised edition of this book is that all relevant chapters have been re-drafted as per revised format of Balance Sheet and Statement of Profit & Loss given in Schedule III of the Companies Act, 2013

Management Accounting Syllabus For B.Com. III Year

Unit – I: Management Accounting: Meaning, Nature, Scope and functions of management accounting, Role of management accounting in decision making, Management accounting vs. financial accounting and cost accounting. Tools and techniques of management accounting.

Unit – II: Financial statement: Meaning, Importance, Limitations of financial statements, Objectives and methods of financial statements analysis, Ratio analysis, Classification of ratios – Profitability ratios, Turnover ratios, and Financial ratios, Advantages of ratio analysis, Limitations of accounting ratios.

Unit – III: Statement, Cash Flow Statement (As per Indian Accounting Standard-3) IFRS-Concept & Importance. Leverages.

Unit – IV: Absorption and Marginal Costing: Marginal and differential costing as a tool for decision making-make or buy, Change of product mix, Pricing, Break-even analysis, Exploring new markets, Shutdown decisions of Production.

Unit – V: Budgetary Control: Meaning of Budget and budgetary control: Objectives, Merits, and limitations, Types of budget: Cash budget and Flexible budget. Concept of Management Audit, Responsibility Accounting. Management Reports, Types of reports and quality of the good report.

Management Accounting Book Contents

1. Management Accounting (An Introduction)
2. Financial Statements
3. Analysis of Financial Statements
4. Ratio Analysis
5. Cash Flow Statement (as per AS–3)
6. International Financial Reporting Standards (IFRS)
7. Leverage Analysis
8. Absorption Costing and Marginal Costing
9. Marginal Costing (as a tool for Decision Making)
10. Differential Costing
11. Cost-Volume-Profit Analysis (Break-Even Point)
12. Budget and Budgeting
13. Budgetary Control
14. Cash Budget
15. Fixed and Flexible Budgeting
16. Management Audit
17. Responsibility Accounting
18. Management Reports

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