B.Com 2nd Year Books Notes & PDF Download For Free English To Hindi :- Hello friends This Post is very useful for all the Student. In this post you will find B.Com 2nd Year Notes PDF Completed Books For Free English to Hindi Download Semester wise Bachelor of Commerce it is under graduation Course that provide your brighter career in this site parultech.com. You will Find All the notes Question Answer Study Material Question Paper Examination Paper Mock Test Papers Sample Model Practice Paper available. Each topic is completely explained in detail in this post. Topic wise chapter wise unit wise explained all the Subject B.Com 1st Year English to Hindi
B.Com 2nd Year Hindi Notes
UNIT – I : Introduction : Nature and scope of cost accounting, cost concepts and classification, methods and techniques, installation of costing system, concept of cost audit.
UNIT – II : Accounting for Material : Material control, concept and techniques, pricing of material issues, treatment of material losses.
UNIT – III : Accounting for Labour : Labour cost control procedure, labour turnover, idle time and overtime. Methods of wage payment – time and piece rates, incentive schemes.
UNIT – IV : Accounting for Overheads : Classification and departmentalization, absorption of overheads, determination of overheads rates, under and over absorption and its treatment.
UNIT – V : Cost Ascertainment : Unit costing, job, batch and contract costing, operating costing, process costing excluding inter-process profits and joint by products.
UNIT – VI : Cost Records : Integral and non-integral system, reconciliation of cost and final accounts.
Unit – I: Meaning and Scope of Public Finance, Public Goods Vs. Private Goods, Principle of Maximum . Social Advantage, Public Budget, Techniques of Budgeting (ZBB, PBB), Deficit Financing.
Unit – II: Public Expenditure : Meaning and Nature, Wagner’s views on increasing state activities, Wise men-Peacock Hypothesis, Canons and Classification of Public Expenditure, Effects on Production, Distribution and Economic Stability.
Unit – III: Public Revenue : Main Sources of Revenue, Tax Revenue, Direct and Indirect Taxes, Progressive, Proportional and Regressive Taxes, Value Added Tax, The Division of Tax burden, Incidence of a Tax, Effects on Production and Distribution.
Unit – IV: Public Debts : Role and Classification of Public Debts and Methods of their Redemption.
Unit – V: Indian Public Finance : Financial Federalism under Constitution, Financial Adjustments in India, Finance Commission, Review of Indian Tax System. Budgetary Procedure and Financial Control in India .
(Fundamentals of Entrepreneurship)
UNIT I : Introduction : The entrepreneur, Definition, Emergence of entrepreneurial class, Theories of entrepreneurship, Role of socio-economic environment, Characteristics of entrepreneur, Leadership, Risk-taking, Decision-making and Business planning.
UNIT II : Promotion of a venture : Opportunities analysis, External environmental analysis economic, social and technological, competitive factors, legal requirements for establishment of a new unit and raising of funds. Venture capital sources and documentation required.
UNIT III : Entrepreneurial behaviour : Innovation and entre preneur, Entrepreneurial behaviour and Psycho-Theories, Social responsibility.
UNIT IV : Entrepreneurial development programmes (EDP) : EDP, their role, relevance and achievements, Role of Government in organizing EDPs critical evaluation.
UNIT V : Role of Entrepreneur : Role of an entrepreneur in economic growth as an innovator, generation of employment opportunities, complimenting and supplementing economic growth, bringing about social stability and balanced regional development of industries, Role in export promotion and import substitution, forex earnings, and augmenting and meeting local demand.
UNIT I : Basic Concepts : Income, agricultural income, casual income, assessment year, previous year, gross total income, total income, person. Tax evasion, avoidance tax planning.
UNIT II: Basis of charge : Scope of total income, residence and tax liability, income which does not form part of total income.
UNIT III: Heads of Income : Salaries, Income from house property, Profit and gains of business or profession including provisions relating to specific business. Capital gains. Income from other sources.
UNIT IV: Computation of Tax Liability : Computation of total income and tax liability of an individual. Aggregation of income. Set off and carry forward of losses. Deduction from gross total income.
UNIT V: Tax Management : Tax deduction at source. Advance payment of tax. Assessment procedures.
UNIT VI: Tax Administration :
(Principles of Business Management)
UNIT I : Introduction : Concept, nature, process and significance of management. Managerial roles (Mintzberg); an overview of functional areas of management. Development of management thought. Classical and neo-classical systems. Contingency approaches.
UNIT II : Planning : Concept, process and types. Decision making-concept and process. Bounded rationality. Management by objectives. Corporate planning. Environment analysis and diagnosis, Strategy formulation,
UNIT III: Organizing : Concept, nature, process and significance. Authority and responsibility relationship. Centralization and decentralization. Departmentalization. Organization structure : forms and contingency factors.
UNIT IV: Motivating and Leading People at Work : Motivation-concept. Theories-Maslow, Hertzberg McGregor and Ouchi. Financial and non-financial incentives. Leadership : Concept and leadership styles, Leadership theories (Tannenbaum and Schmidt), Likert’s System Management. Communication : Nature, process networks and barriers. Effective communication.
UNIT V: Managerial Control : Concept and process; Effective control system. Techniques of control : traditional and modern.
UNIT VI: Management of Change : Concept, nature and process of planned change. Resistance to change. Emerging horizons of management in a changing environment.
UNIT : I
Definition of Company, kinds of Companies, Promotion and Incorporation of a Company and its necessary document.
UNIT : II
Company Management and Meetings.
UNIT : III
Winding-up of Companies.
UNIT : IV
Factories Act : Basic Provisions.
UNIT : V
Industrial Disputes Act.
UNIT : VI
Workman Compensation Act.