Product Details
B.Com Solved Paper II Year by Parth Publishers Jaipur
This Solved Papers (2022-2014) is Written in English Language according to syllabus of Rajasthan University.
Its also useful for Shekhawati,Matsya, Brij, JNU, University Students. Almost All Units are covered according to syllabus.
Subect Covered in Book
*Income Tax
*Cost Accounting
*Company Law & Secetrial Practice
*Management
*Economic Enviourment in Rajasthan
*Financial Management
Syllabus
B.Com. Part II - (Pass Course)
ABST: Paper I –
Income Tax Law and Practice
Min. Marks. 36 Max. Marks. 100 Time: 3 hours.
Note: There will be five questions in all. The candidate will require to attempt all questions, choosing one question from each unit with an internal choice (either / or).
UNIT-I
Introduction, Resedential Status and Income from Salaries.
UNIT-II
Income from House Property and Income from Business and Profession.
UNIT-III
Income from Capital Gain and Income from Other Sources.
UNIT-IV
Clubbing, Set off and Carry Forward of Losses and Deduction from Gross Total Income, Assessment of Individual.
UNIT-V
Assenssement of Hindu Undivided Family and Firms, Advance Payment of Tax, TDS, Procedure of E-Filing of Return.
ABST: Paper II - Cost Accounting
Time: 3 hours. Marks. 100
Min. Marks. 36
Note: There will be five questions in all. The candidate will require to attempt all questions. looking one question from each unit with an internal choice (either / or),
UNIT-I
Introduction - Meaning and definition of cost, cost center, costing. cost accounting and cost accountancy. Objectives, significance and limitations of cost accounting systems, methods and techniques of cost accounting. Distinction between Financial and Cost Accounting, Material purchasing and storing, valuation and issue of material. Material cost control.
UNIT-II
Labor: Recording of time and wages, methods of remuneration, incentive plans. Allocation of wages; labor turnover and treatment of idle time and overtime. Overhead: Meaning, Collection. Classification, Allocation. Apportionment, and Absorption of Overhead.
UNIT-III
Costing. Cost sheet, statement of cost per unit, computation of tender price by preparing statement of cost. Operating Costing: Meaning and Objectives. Preparation of statement of operating cost only related to transportation for passengers and goods only.
UNIT-IV
Job costing and Contract Costing; Cost-plus contract, escalation clause, works in progress, profit on completed incomplete and contracts nearer to completion. Process costing: Meaning and significance, treatment of normal and abnormal losses in process accounts. Inter process profit (Excluding Joint Product, by, product & Equivalent Production.)
UNIT-V
Marginal Costing: Meaning, concept, significance and limitations of marginal costing as well as BEP analysis Cyn and BEP analysis, Break even charts (Excluding stock valuation under marginal casting and absorption costing and advanced problems related to managerial decisions): Standard Costing : Meaning, concept, significance and limitation of standard costing. Setting standards and computation of material and labor variances only.
Business Administration:
Paper - I: Company Law & Secretarial Practice
Max. Marks. 100 Min. Marks. 36 Time: 3 hours.
Note: There will be five questions in all. The candidate will require to attempt all questions, choosing one question from each unit with an internal choice (either / or).
UNIT-I
Meaning, Characteristics of a company, Lifting of corporate veil, types of company, Privileges of a private company.
UNIT-II
Formation of a company, Functions and Duties of Promoters, Memorandum of Association: contents and Alterations, Articles of Association.
UNIT-III
Prospectus, Share Capital, Types of shares and Debentures, Membership, Provisions of dividend.
UNIT-IV
Directors- Qualifications and disqualifications, Appointment and Removal, Power and Duties, Managing Director, wholetime Director. Meetings of the Company, Proxy, Agenda, Resolution, minutes, Methods of winding-up.
UNIT-V
Company Secretary- Qualifications, role and position, Secretarial practice relating to allotment of shares, transfer alle transmission of shares, payment of dividend.
Note: All provisions as per Companies Act, 2013.
Business Administration:
Paper - II: Principles of Management
Max. Marks. 100 Min. Marks. 36 Time: 3 hours.
Note: There will be five questions in all. The candidate will require to attempt all questions. Selecting one question from each unit with an internal choice (either / or).
UNIT-I
Management: Concept, Nature, Principles, Importance and Process; schools of Management Thought; MBO; Planning Importance, Process and Components, Decision Making- Process, Types and Techniques.
UNIT-II
Organization-Coals, Structure, Importance. Process and principles: Theories of organization; Environment and organization; Formal and Informal Organization; organizational change and development; Authority and Responsibility: Power and Authority; sources of authority: Delegation of Authority; Centralisation and Decentralisation; Span of Control.
UNIT-III
Communication-importance, Channels, Types, Process, Barriers and Remedies; Co-ordination and Co-operation; Co-ordination as an essence of management; Principles and Techniques of coordination; obstacles in co-ordination; direction-essentials of effective co-ordination; direction-concept, Importance and Principles.
UNIT-IV
Leadership-Functions, Qualities, Styles and Theories; Motivation-Importance, Types, Process and Techniques; Theories of Motivation (Maslow, Herzberg, McGregor); Sound Motivation System.
UNIT-V
Control-Nature, process, techniques and essentials of effective control; Business Process Re-engineering; TOM, Six sigma.
EAFM: Paper - I
Economic Environment in Rajasthan
Time: 3 hours. Max. Marks. 100 Min. Marks. 36
Note: There will be five questions in all. The candidate will require to attempt all questions, selection one question from each unit with an internal choice (either / or).
UNIT-I
Economic Environment - Meaning, factors affecting economic environment, basic features of Indian Economy. Rajasthan Economy an Overview: Population, Area, Agriculture, Land Reforms, Crops, Animal Husbandry, Dairy Development, Mineral Resources, Occupational Structure and Human Resource Development; Current Environmental Issues.
UNIT-II
Planning in Rajasthan, Rajasthan Budget, Rural Development schemes Evaluation & Impact of Development programmes; Human development index; Problems of Rajasthan Economy- Poverty and Unemployment, Panchayati Raj Institutions.
UNIT-III
Agriculture - Agriculture policy of Rajasthan, Significance, new agriculture strategy. Agriculture inputs, food management, major schemes for agriculture sector. Agriculture Finance, Agriculture Insurance, Agriculture Productivity, Commercialization of Agriculture, minimum support price, demand and supply of agricultural products and their effect on general price level with reference to Rajasthan.
UNIT-IV
Infrastructure Development in Rajasthan: Road, Energy, Water Transport, Social Infrastructure-Education, Health, Tourism Development in Rajasthan Challenges and Prospects, Main Tourist Places in Rajasthan, Socio-Economic Impact of Tourism.
UNIT-V
Industrial Development in Rajasthan - Industrial Policy, Role of Cottage and Small Industries in Rajasthan, Credit flow to Industrial Sector.
Rural Finance- Concepts, need and importance, main source of Rural Finance in Rajasthan, Problems and Prospects of Rural Finance.
EAFM: Paper - II
Elements of Financial Management
Time: 3 hours. Max. Marks. 100 Min. Marks. 36
Note: There will be five questions in all. The candidate will require attempting all questions. Selection one question from each unit with an internal choice (either / or).
UNIT-I
Meaning, Scope, Importance and Limitations of Financial Management, Tasks and Responsibilities of a Modern Finance Manager. Financial Analysis: Financial Statements - Income Statement and Balance-sheet. Techniques of Financial Analysis.
UNIT-II
Ratio Analysis, Liquidity, Activity, Profitability and Leverage Ratios. Fund Flow analysis: Changes in working capital, sources and uses of fund: Cash flow analysis: sources and uses of cash. Cash flow statement as per AS (Accounting Standard) -3.
UNIT-III
An Introduction of Financial Planning and Forecasting. Break-even Analysis. Sources of Short-term and Long-term Finance. Equity v / s Debt.
UNIT-IV
Working Capital, Management-Concept and significance. Determinants and Estimation of Working Capital, Adequate Working Capital, Merits and Demerits.
Management of Cash and Marketable Securities.
UNIT-V
Receivables and Inventory Management.
Elementary Study of Capital Budgeting including Methods of Evaluating Capital Expenditure proposals under uncertainty Dividend Policy.
Syllabus