Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Particulars/fooj.k
UNIT I:
Deemed income, clubbing income, carry forward & set off losses.
UNIT II:
Deduction from G.T.I., calculation of total income of individual.
UNIT III:
Computation of total income of H.U.F., calculation of Tax liabilities for
individual & H.U.F.
UNIT IV:
Computation of total income of firm.
UNIT V:
Assessment procedure, income tax authorities, tax deduct at source, advanced
payment of tax.
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bdkbZ 2%
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vk; dh x.kukA
bdkbZ 3%
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fgUnw vfoHkkftr ifjokj ds lEca/k esa dj nkf;RoA
bdkbZ 4%
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bdkbZ 5%
dj fu/kkZj.k izfØ;k] vk;dj inkf/kdkjh] mn~xe LFkku ij dj dh dVksrh]
dj dk vfxze HkqxrkuA
dsUnzh; v/;;u e.My & v/;{k % MkW- vkj- ,l- lksgkus] tcyiqj
lnL;x.k&
1- izks- vkj- ds- tSu] lruk 5- MkW- ,e- ds oS|]
Xokfy;j
2- MkW- ,u- lh- usek] ujflagiqj 6- MkW- eqds’k tSu]
tcyiqj
3- MkW- ih- ds tSu] Hkksiky 7- MkW- ukxs’oj vxzoky]
lruk
4- MkW- lh- ds- cqV~Vu] Hkksiky
mPp f’k{kk foHkkx] e-iz- 'kklu
ch-dkWe ¼Lukrd½ d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com (Graduate) semester wise Syllabus
As recommended by Central Board of Studies and approved by the Governor of M.P.
Particulars/fooj.k
Unit-1 Central Sales Tax- Introduction, Importance terms and Definitions Under
C.S.T. 1956, Provisions relating to inter state sale, Determination of gross
Turnover and Taxable sale.
Unit-2 M.P.VAT- Introduction, Tax free Goods, Registration and Licensing of
dealer.
Unit-3 M.P.VAT- Assessment Procedure, Computation of taxable turnover and
VAT, tax payment and recovery of tax.
Unit-4 Input tax rebate, VAT authorities, power and Duties Appeal and
Revision.
Unit-5 Service tax – Introduction, Objective, Main Provision, Assessment
procedure and Computation of service Tax.
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ldy fodz;] ,oa dj ;ksX; foØ; dk fu/kkZj.kA
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O;kikjh dk iath;u ,oa vuqKkiuA
bdkbZ&3 e/;izns'k ewY; laof/kZr dj& dj fu/kkZj.k dh fof/k] dj ;ksX;
vkorZ] osV dh x.kuk] dj dk Hkqxrku vkSj olwyhA
bdkbZ&4&&buiqV VsDl fjcsV] ewY; laof/kZr dj inkf/kdkjh] muds
vf/kdkj ,oa drZO;] vihy ,oa iquZfopkjA
bdkbZ&5&&lsok dj& ifjp;] mn~ns';] eq[; izko/kku] dj fu/kkZj.k
fof/k ,oa dj dh x.kukA
Suggested Readings:
dsUnzh; v/;;u e.My & v/;{k % MkW- vkj- ,l- lksgkus] tcyiqj
lnL;x.k&
1- izks- vkj- ds- tSu] lruk 5- MkW- ,e- ds oS|]
Xokfy;j
2- MkW- ,u- lh- usek] ujflagiqj 6- MkW- eqds’k tSu]
tcyiqj
3- MkW- ih- ds tSu] Hkksiky 7- MkW- ukxs’oj vxzoky]
lruk
4- MkW- lh- ds- cqV~Vu] Hkksiky
mPp f’k{kk foHkkx] e-iz- 'kklu
ch-dkWe ¼Lukrd½ d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com (Graduate) semester wise Syllabus
As recommended by Central Board of Studies and approved by the Governor of M.P.
Particulars/fooj.k
Unit-1 Human Resources Management- Meaning, Objectives, Scope and
Importance. Function and Responsibilities of H.R.Manager. Principles of
H.R.M.
Unit-2 Man Power Planning- Recruitment, Selection Promotion.
Unit-3 Training and Development Method of Training, Performance, Job
evaluation Concept and Technique.
Unit-4 Industrial Relation- Concept, Scope and Objectives. Trade union their
function and role. Industrial unrest causes and remedies.
Unit-5 Industrial Dispute- Prevention and settlement of Industrial dispute,
Collective bargaining.
Suggested Readings:
Particulars/fooj.k
Unit-1 Introduction- Meaning objective and types audit program working papers
and Evidences audit procedure.
Unit-2 Internal Check System, Internal Control Routine Checking.
Unit-3 Vouching- Verification of Assets and Liabilities.
Unit-4 Company Auditor appointment, Power duties and Liabilities audit of
Educational and Non Profit institution.
Unit-5 Investigation objective, Difference between audit and Investigation,
Process of Investigation, Auditors report, clear and Qualification report.
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tkWap ijh{k.kA
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bdkbZ&4& daiuh vads{k.k& fu;qfDr] 'kfDr] nkf;Ro] f'k{k.k ,oa xSj
ykHk laLFkkvksa dk vads{k.kA
bdkbZ&5& vuqla/kku&mn~ns'; vads{k.k ,oa vuqla/kku esa varj]
vuqla/kku dh izfdz;k] vads{k.k izfrosnu& LoPN ,oa e;kZfnr
izfrosnuA
Suggested Readings:
Dr.T.R.Sharma: Auditing.
Jain & Khandelwal: Auditing.
Tondon: Auditing.
dsUnzh; v/;;u e.My & v/;{k % MkW- vkj- ,l- lksgkus] tcyiqj
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1- izks- vkj- ds- tSu] lruk 5- MkW- ,e- ds oS|]
Xokfy;j
2- MkW- ,u- lh- usek] ujflagiqj 6- MkW- eqds’k tSu]
tcyiqj
3- MkW- ih- ds tSu] Hkksiky 7- MkW- ukxs’oj vxzoky]
lruk
4- MkW- lh- ds- cqV~Vu] Hkksiky
mPp f’k{kk foHkkx] e-iz- 'kklu
ch-dkWe ¼Lukrd½ d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com (Graduate) semester wise Syllabus
As recommended by Central Board of Studies and approved by the Governor of M.P.
Particulars/fooj.k
Unit-1 International Marketing- Definitions, Nature and Scope of International
Market, Domestic Marketing v/s International Marketing, Foreign Market
entry made decision.
Unit-2 Product Planning for International Market, Product designing, Branding
and Packaging.
Unit-3 International Pricing, Factors Influencing International Price, Pricing
process and Method International Price Causation and Payments
Conditions.
Unit-4 International Distribution, Distribution Channels, Logistics decisions,
Selection and Appointment of Foreign Agent.
Unit-5 Export Policy and Practices in India, Steps in Starting an Export
Business,
Exporting Pricing, Export Finance.
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fu.kZ;A
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varjkZ"Vªh; ewY;] fufonk ,oa Hkqxrku 'krsZA
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fodz; vfHkdrkZ dk p;u ,oa fu;qfDrA
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dks izkjaHk djus ds pj.k] dhersa ,oa fu;kZr foRrA
* Papers under vocational course maybe prescribed as board of studies of related
University.
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fo’ofo/kky; ds v/;;u e.My ds }kjk gksxk A
Suggested Readings:
dsUnzh; v/;;u e.My & v/;{k % MkW- vkj- ,l- lksgkus] tcyiqj
lnL;x.k&
1- izks- vkj- ds- tSu] lruk 5- MkW- ,e- ds oS|]
Xokfy;j
2- MkW- ,u- lh- usek] ujflagiqj 6- MkW- eqds’k tSu]
tcyiqj
3- MkW- ih- ds tSu] Hkksiky 7- MkW- ukxs’oj vxzoky]
lruk
4- MkW- lh- ds- cqV~Vu] Hkksiky
mPp f’k{kk foHkkx] e-iz- 'kklu
ch-dkWe ¼Lukrd½ d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe
dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr
Department of Higher Education, Govt. of M.P.
B.Com (Graduate) semester wise Syllabus
As recommended by Central Board of Studies and approved by the Governor of M.P.
Suggested Readings:
Dr.Prassana Chandra: Project Planning & Management.
Navlakha & Sharma: Project Planning.
dsUnzh; v/;;u e.My & v/;{k % MkW- vkj- ,l- lksgkus] tcyiqj
lnL;x.k&
1- izks- vkj- ds- tSu] lruk 5- MkW- ,e- ds oS|]
Xokfy;j
2- MkW- ,u- lh- usek] ujflagiqj 6- MkW- eqds’k tSu]
tcyiqj
3- MkW- ih- ds tSu] Hkksiky 7- MkW- ukxs’oj vxzoky]
lruk
4- MkW- lh- ds- cqV~Vu] Hkksiky