SYLLABUS B. COM-III, SEMESTER -5

-

 B. COM. YEAR-III

SEMESTER -5

************************************************

PAPER NAME -Corporate Accounting 

************************************************

UNIT-I

Shares: Issue, Forfeiture and Re- Issue of shares Redemption of Preference Shares.


UNIT-II

Debentures: Issue of Debentures. Redemption of Debentures.


UNIT-III

Final Accounts: Preparation of Profit & Loss Account and Balance Sheet of Company.


UNIT-IV

Valuation Of Goodwill: Meaning and Nature of Goodwill. Need of Valuation of Goodwill.

Methods of Valuation of Goodwill.

Valuation of Shares: Need of Valuation of Shares. Methods of Valuation of Shares.


************************************************

Suggested Readings:

************************************************

1. Gupta RL Radhaswami M, Company Accounts Sultan Chand And Company(Hindi and English)

2. Maheshwari SN And Maheshwari SK Corporate Accounting Vikas Publishing (Hindi and English)

3. Shukla SM And Gupta SP Advanced Accountancy Sahitya Bhawan Publication (Hindi and English)

4. Jaiswal K S Corporate Accounting Both English And Hindi Shukla MC Grewal

5. PS And Gupta SC Advanced Accounts S Chand And Company

6. Shukla MB Corporate Accounting Kitab Mahal

7. Babu, Deepak: Corporate Accounting, Navyug Publications, Agra (English and Hindi)

8. Agarwal Anurag, Corporate Accounting (Hindi & English) – KNRN Publication Meerut.

Note- Latest edition of the text books should be used.

##################################


B. COM. YEAR-III

SEMESTER -5

PAPER -3

************************************************

PAPER NAME -Business Finance 

************************************************

UNIT-I

Business Finance: Nature and Scope, Finance Function and Financial planning, 


UNIT-II

Capital Budgeting: Meaning, Nature and Importance.

Investment Decision Techniques.


UNIT-III


Cost Of Capital: Meaning, Importance, Calculation of Cost of Debt, Preference Shares, Equity

Shares and Retained Earnings, Combined (Weighted) Cost of Capital,

Capital Structure: Meaning and Determination.


UNIT-IV


Management of Working Capital : Meaning, Nature, Significance and Determinates. 

Computation of Working Capital - Operating cycle method, Current assets and current liability method.


************************************************

Suggested Readings:

************************************************

1. Avadhani V A Financial System

2. Bhalla VK Modern Working Capital Management

3. Chandra Prasanna Financial Management Theory And Practices

4. Khan NY And Jain PK Financial Management Tax And Problems

5. Pandey I M Financial Management

6. Agarwal Anurag, Business Finance (Hindi and English) Navneet Publication, Najibabad

7. Bimal Jaiswal, Business Finance, New Royal Book Company 

Note- Latest edition of the text books should be used.

##################################


B. COM. YEAR-III

SEMESTER -5

PAPER -5

************************************************

PAPER NAME -Monitory Theory and Banking in India 

************************************************


UNIT-I


Money: Definition and Functions of money. Alternative Measures to Money Supply In India

and their Different Components, Meaning and Changing Relative Importance of Each Component,

High Powered Money- Meaning and Uses, Sources of Changes in HighPowered Money.

Financial System: Components, Financial Intermediaries.


UNIT-II

Indian Banking System: Definition of Bank, Commercial Banks, Importance and function 

Structure of Commercial Banking System in India. Regional Rural Banks,

Cooperative Bank in India. Process of Credit Creation by Banks; Determination ofMoney Supply

and Total Bank Credit.


UNIT-III


Development Banks And Other Non-Banking Financial Institution: Main Features, Problems 

and Policies for Allocation of Institutional Credit, Problem Between The Government and The 

Commercial Sector, Inter-Sectoral and Inter- Regional Problems, Problem Between Large and small

Borrowers.


UNIT-IV


The Reserve Bank ofIndia: Functions, Instruments of Monetary and Credit Control;

Main Features of Monetary Policy Since Independence, Interest Rates; Various Rates In India (As

Bond Rate, Bill Rate, Deposit Rate, etc.) Impact of Inflation and inflationary Expectations.


************************************************

Suggested Readings:

************************************************

1. Saha SK Indian Banking System SBPD Publication (Hindi and English)

2. Deshmukh And Indian Banking System Chandralok Prakashan(Hindi and English)

3. Gupta SB Monetary Planning Of India

4. Khan M Y Indian Financial System Theory And Practice

5. Sengupta A K & Agarwal K Money Market Operations In India

6. Bimal Jaiswal, Currence Banking and Exchange, Sahitya Bhawan Publication, Agra 

Note- Latest edition of the text books should be used.

##################################



टिप्पणियाँ

एक टिप्पणी भेजें

इस ब्लॉग से लोकप्रिय पोस्ट

PAPER-BUSINESS ORGANISATION QUESTION BANK

-
चित्र
 PAPER-BUSINESS ORGANISATION QUESTION BANK 1-किसी व्यावसायिक संस्था की स्थापना करते समय किन किन बातों का ध्यान रखा जाना चाहिए? (What are the things to be kept in mind while setting up a business organization?) 2-व्यावसायिक पर्यावरण के विभिन्न घटकों का वर्णन कीजिए।(Describe the various components of business environment.) 3-संयुक्त स्कन्ध कंपनी से आप क्या समझते हैं? एक संयुक्त स्कन्ध कंपनी की स्थापना के संबंध में विभिन्न औपचारिकताओं का वर्णन कीजिए। (What do you understand by Joint Stock Company?  Describe the various formalities regarding the formation of a Joint Stock Company.) 4-संयन्त्र अभिन्यास से आप क्या समझते हैं? इसके उद्देश्य क्या है? संयन्त्र अभिन्यास के विभिन्न प्रकार बताइए। What do you mean by plant layout? What are its objectives? Explain various types of Plant Layouts. 5- व्यावसायिक संगठनों के विभिन्न स्वरूपों का संक्षेप में वर्णन कीजिए। (Briefly describe the various forms of business organizations.) 6-व्यवसाय, पेशा, उद्योग तथा रोजगार की अवधारणा को उदाहरण के साथ स्...
और पढ़ें

हिंदुस्तान जिंदाबाद था, जिंदाबाद है, और जिंदाबाद रहेगा।

-
चित्र
 हिंदुस्तान             जिंदाबाद था,                            जिंदाबाद है,                                          और                                                 जिंदाबाद रहेगा। आपको यह तो पता होगा की भारत 100 मिलियन वर्षो पहले एक द्वीप हुआ करता था?  तक़रीबन 50-60 मिलियन साल पहले, भारत का  एशियाई महाद्वीप से टकराव हुवा और इस तरह दुनिया की छत यानि हिमालय का जन्म हुआ। गज़ब तथ्य, है ना? भारत अपनी समृद्ध विरासत और संस्कृति के लिए प्रसिद्ध है। भारत की प्रतिभा यहाँ नहीं रुकती है। वास्तव में, भारत की समृद्धि इसके इतिहास, कला, प्राचीन तकनीकों, विज्ञान और बहुत कुछ के संदर्भ में अथाह है। भारत अनगिनत चीजों का आविष्कारक रहा है। आज हम आपको ऐसे ही 30 र...
और पढ़ें

What do you understand by business? Describe different types of business activities with examples.

-
चित्र
 Questions -What do you understand by business? Describe different types of business activities with examples. Answer -Business refers to the organized effort of individuals or organizations to produce and sell goods or services with the goal of earning a profit. Different types of business activities include: 1. Production: Creating goods or services, e.g., manufacturing, farming, or software development. 2. Distribution: Moving goods or services from the producer to the consumer, e.g., logistics, transportation, or wholesaling. 3. Marketing: Promoting and selling goods or services, e.g., advertising, sales, or branding. 4. Finance: Managing money and investments, e.g., banking, accounting, or investing. 5. Human Resources: Managing employee relations, training, and benefits, e.g., recruitment, talent management, or employee engagement. 6. Research and Development: Creating new products, services, or processes, e.g., innovation, product design, or scientific research. 7. Operation...
और पढ़ें