Cost and Management Accounting has been especially written to meet the requirements of B.Com. students as per the Choice Based Credit System (CBCS) curriculum of West Bengal State University. It comprehensively presents the fundamental concepts of cost accounting in an informative and systematic manner
Financial Accounting II has been especially written to meet the requirements of B.Com. students as per the Choice Based Credit System (CBCS) curriculum of West Bengal State University. It comprehensively presents the fundamental concepts and accounting procedures in an informative and systematic manner.
Strictly according to the latest syllabus prescribed by Bihar School Examination Board (BSEB), Patna and developed by State Council for Educational Research & Training (SCERT) following CBSE curriculum based on NCERT guidelines. 1.Introduction to Accounting, 2 .Basic Accounting Terms or Terminology, 3.Theory Base of Accounting : Accounting Principles Fundamental Assumptions or Concepts, 4. Accounting Standards and IFRS, 5 .Double Entry System, 6 .Process and Bases of Accounting, 7 .Origin of Transactions : Source Documents and Vouchers, 8. Accounting Equation, 9. Rules of Debit and Credit, 10. Recording of Business Transactions : Books of Original Entry—Journal, 11. Ledger, 12. Special Purpose (Subsidiary) Books (I) : Cash Book, 13. Special Purpose (Subsidiary) Books (II), 14. Bank Reconciliation Statement, 15. Trial Balance and Errors, 16. Depreciation, 17.Provisions and Reserves, 18. Accounting for Bills of Exchange, 19. Rectification of Errors, 20. Capital and Revenue Expenditures and Receipts, 21. Financial Statements/Final Accounts (Without Adjustment), 22. Final Accounts (With Adjustment), 23 .Accounts from Incomplete Records or Single Entry System, UNIT : Computer in Accounting 1.Introduction to Computer and Accounting Information System (AIS), 2 .Applications of Computer in Accounting, 3 .Accounting and Database System Project Work Appendix : Dictionary of Accounting Latest Model Paper (BSEB) Examination Paper (JAC) with OMR Sheet.
Today, with the financial sector experiencing an unprecedented boom due to a variety of factors such as liberalisation, globalisation and consumer spending, the subject of this book has become more important than ever before. And this book compresses, within the covers of a single volume, the entire gamut of financial markets, institutions and financial services. Divided into three parts— Part I on Financial Markets deals with different Indian and global money markets, and primary and secondary markets. It also covers stock exchanges and their trade mechanism, foreign exchanges, as well as capital markets and their regulations; Part II, Financial Institutions covers diverse banking and non-banking institutions and their legislation; Part III, Financial Services discusses about the financial services which include mutual funds, lease financing, securitisation, and credit and debit cards. KEY FEATURES : A unique attempt to comprehensively analyse, within a single volume, the working of the three pillars of the financial system—financial markets, financial institutions, and financial services. Gives updated and latest financial data and related information on the subject. Provides tables and diagrams to illustrate the concepts, and questions (short answer and long answer/essay type) to test the comprehension skills of the students. Intended primarily as a text for the undergraduate and postgraduate students of Commerce, this accessible text will prove to be extremely useful also for the postgraduate students of Management, Economics, as well as for competitive examinations. In addition, it will be a ready reference for Chartered Accountants and all those who would like to acquaint themselves with Indian banking and capital market.
his textbook is designed to teach a first course in Information Technology (IT) to all undergraduate students. In view of the all-pervasive nature of IT in today’s world a decision has been taken by many universities to introduce IT as a compulsory core course to all Bachelor’s degree students regardless of their specialisation. This book is intended for such a course. The approach taken in this book is to emphasize the fundamental “Science” of Information Technology rather than a cook book of skills. Skills can be learnt easily by practice with a computer and by using instructions given in simple web lessons that have been cited in the References. The book defines Information Technology as the technology that is used to acquire, store, organize, process and disseminate processed data, namely, information. The unique aspect of the book is to examine processing all types of data: numbers, text, images, audio and video data. As IT is a rapidly changing field, we have taken the approach to emphasize reasonably stable, fundamental concepts on which the technology is built. A unique feature of the book is the discussion of topics such as image, audio and video compression technologies from first principles. We have also described the latest technologies such as ‘e-wallets’ and ‘cloud computing’. The book is suitable for all Bachelor’s degree students in Science, Arts, Computer Applications, and Commerce. It is also useful for general reading to learn about IT and its latest trends. Those who are curious to know, the principles used to design jpg, mp3 and mpeg4 compression, the image formats—bmp, tiff, gif, png, and jpg, search engines, payment systems such as BHIM and Paytm, and cloud computing, to mention a few of the technologies discussed, will find this book useful. KEY FEATURES • Provides comprehensive coverage of all basic concepts of IT from first principles • Explains acquisition, compression, storage, organization, processing and dis-semination of multimedia data • Simple explanation of mp3, jpg, and mpeg4 compression • Explains how computer networks and the Internet work and their applications • Covers business data processing, World Wide Web, e-commerce, and IT laws • Discusses social impacts of IT and career opportunities in IT and IT enabled services • Designed for self-study with every chapter starting with learning objectives and concluding with a comprehensive summary and a large number of exercises.
Assuming no formal engineering or computer science education, this text prepares readers from various disciplines to take advantage of new information technologies. The goal is to teach leadership skills that readers can utilize throughout their careers, rather than just survival skills. Fundamentals of binary representation. Graphics and visual information. Data compression. Bandwidth and information theory. Transmission and storage technology. Basics of networks, standards, protocols, etc. Internet Applications. Appropriate as an introduction on information technology and engineering for readers outside the electrical engineering and computer science disciplines.
Micro finance is the provision of a diverse range of financial services and products, including small loans (micro credit), saving accounts, insurance, pensions, and money transfers. In India, these are designed to assist people living in poverty who are not able to access financial services in the mainstream banking sector because they have no collateral, formal identification, or steady income. Micro enterprises contribute significantly to economic growth, equity, and social stability. The sector is one of the most important vehicles through which India's low-income-earning people can escape poverty. With limited skills and education, poor women, particularly in rural areas, find tremendous economic opportunities in micro enterprises. This book explains and examines the role of micro finance and micro enterprises in empowering women from disadvantaged sections of the Indian economy.