This book is a University Grants Commission ('UGC') & Univeristy of Delhi recommended comprehensive & authentic textbook. It aims to help readers to acquire conceptual knowledge of corporate accounting systems. It also enables them to learn how to prepare the companies' financial statements. This book is divided into two volumes: • Volume I – Text & Illustrations • Volume II – Assignments This book aims to fulfil the requirements of the following students of undergraduate courses in commerce and management: • B.Com. (Hons.) | Semester II | Paper DSC – 2.1 under the UGCF Programme as per the New Education Policy • B.Com. | Semester II | Paper DSC – 2.1 under the UGCF Programme as per the NEP • Non-Collegiate Women's Education Board (NCWEB) • School of Open Learning of the University of Delhi (SOL) • Various Central Universities throughout India The Present Publication is the 11th Edition, authored by Bhushan Kumar Goyal, with the following noteworthy features: • [Amended & Updated] o Theory & Accounting treatment has been revised as per the following § Accounting Standards – 4 (Revised) § Companies (Amendment) Act, 2019 § MCA Notification – Dated 29-03-2021 o Balance Sheets have been given as per the amended Schedule III of the Companies Act, both in questions and solutions in case of illustrations o Several illustrations on Statement of Changes in Equity have also been given o Illustration on Accounting Ratios has been added • [Simple, Systematic and Comprehensive Explanation] of the concept and theories underlying Corporate Accounting • [Student-Oriented Book] This book has been developed keeping in mind the following factors: o Interaction of the author/teacher with their students in the classroom o Shaped by the author/teacher's experience of more than 39 years o Reactions and responses of students have also been incorporated at different places in the book • [Comprehensive Coverage of Accounting Treatment] has been provided so that it becomes easy to solve practical problems • [Illustrations for Better Understanding] have been given in each chapter • [Careful Selection of Illustrations] to cover all aspects of the topics Contents of this book are as follows: • Volume I o Introduction o Issue, Forfeiture and Reissue of Shares o Issue of Rights and Bonus Shares o Employee Stock Option Plan o Underwriting of Shares and Debentures o Redemption of Preference Shares o Buy-Back of Shares o Issue and Redemption of Debentures o Financial Statements of Companies o Cash Flow Statement o Valuation of Intangible Assets and Shares o Value Added Statements o Amalgamation o Internal Reconstruction o Corporate Financial Reporting • Volume II o Accounting for Share Capital and ESOP o Underwriting of Shares and Debentures o Redemption of Preference Shares o Buy-Back of Shares o Issue and Redemption of Debentures o Financial Statement of Companies o Cash Flow Statement o Valuation of Intangible Assets and Shares o Value Added Statements o Amalgamation o Internal Reconstruction o Corporate Financial Reporting o Question Papers § B.Com. (Hons.) | SEM-II | July 2023 § B.Com. | SEM-II | July 2023
This is a comprehensive, authentic textbook on 'Accounting for Everyone'. It has been written with the following objectives: • [Analyze] the following: Various terms used in accounting Information from the company's annual reports • [Make Accounting Entries], prepare cash books and other accounts necessary while running a business • [Prepare] the following: Profit & loss account and balance sheet Accounts based on accounting software This book is meant for non-commerce students & other learners. It aims to fulfil the requirement of the General Elective paper offered by the Department of Commerce, based on the Undergraduate Curriculum Framework (UGCF) for the University of Delhi and various Universities throughout India. The Present Publication is the Latest Edition, authored by Bhushan Kumar Goyal, with the following noteworthy features: • [Simple Language & Systematic Manner] of the presentation of the subject matter with special emphasis on presenting an easy-to-understand format • [Examples, Charts, Tables & Other Study Aids] have been included in this book to maintain readability • [Emphasis on Conceptual & Practical Aspects] to enable superior understanding & to solve practical problems with ease • [Comprehensive Accounting Treatment] to quickly solve practical questions • [Graded & Comprehensive Illustrations with Working Notes] has been included in this book • [Theoretical/Objective/Practical Questions] have been given at the end of the chapters for students to check their understanding of concepts • [Student-Oriented Book] This book has been developed keeping in mind the following factors: Interaction of the author/teacher with their students in the classroom Shaped by the author/teacher's experience of teaching the subject matter at different levels for more than 43 years Reactions and responses of students have also been incorporated at different places in the book The detailed contents of the book are as follows: • Accounting System • Basic Accounting Terms • Financial Accounting Principles • Basis of Accounting • Classification of Accounts and Rules of Debit and Credit • Source Document and Preparation of Vouchers • Journal and Ledger • Cash Book • Depreciation Accounting • Trial Balance • Capital and Revenue Expenditure and Receipts • Financial Statements of Sole Proprietor – I • Preparation of Financial Statements – II • Accounts from Incomplete Records (Single Entry System)
This book is a comprehensive, authentic, and well-illustrated resource for Financial Accounting. It adheres to the Accounting Standards and relevant statutes, making it suitable for students in undergraduate commerce and management courses. Specifically, it caters to: • B.Com. (Hons.) Core Paper BCH: DSC – 1.3, based on the Undergraduate Curriculum Framework (UGCF) for Delhi University • B.Com. (Prog.) Core Paper BC: DSC 1.3, based on the UGCF for Delhi University • Non-Collegiate Women's Education Board • School of Open Learning, University of Delhi • Various Central Universities across India • BBA, MBA, CA-Intermediate (IPC), and Company Secretaries courses The Present Publication is the 12th Edition, authored by Bhushan Kumar Goyal and Dr H.N. Tiwari, and includes several noteworthy features: • [Highlights of the 12th Edition] o Revised according to the UGCF Syllabus under the New Education Policy o Amended and updated content o New illustrations added o Includes B.Com. (Hons.) Past Question Paper for January 2024 • [Comprehensive Presentation] o Thorough coverage of accounting theory, procedures, and practices • [Student-Oriented Approach] o Developed with insights from classroom interactions between the author/teacher and students o Shaped by the author/teacher's 45+ years of teaching experience o Incorporates student feedback and responses • [Clear and Systematic Presentation] o Simple language and systematic presentation, focusing on areas that students typically find challenging o Solved illustrations and working notes throughout the book to facilitate understanding • [Additional Resources] o Practical assignments and the latest question papers included in Vol. II o Multiple true/false type questions for self-assessment The contents of the book are as follows: • Volume I o Accounting System o Capital and Revenue Expenditures and Receipts o Events Occurring after the Balance Sheet Date o Extraordinary Items, Prior Period Items, Accounting Estimate, Accounting Policies and Fair Value o Provisions, Contingent Liability and Contingent Assets o Financial Accounting Principles o Introduction to Accounting Standards and Ind-AS o Accounting Process: Journal and Ledger o Accounting Process: Subsidiary Books, Ledger and Trial-Balance o Accounting for Goods and Services Tax o Measurement of Business Income and Revenue Recognition o Accounting for Property, Plant, Equipment and Depreciation o Accounting for Intangible Assets o Inventory Valuation o Financial Statements of Non-Corporate Business Entities o Financial Statements for Not-For-Profit Organisations o Accounting for Inland Branches o Departmental Accounting o Lease Accounting o Computerised Accounting System • Volume II o Objective Questions with Answers o Accounting Process: Journal and Ledger o Accounting Process: Subsidiary Books, Ledger and Trial-Balance o Accounting for Property, Plant, Equipment and Depreciation o Accounting for Intangible Assets o Inventory Valuation o Financial Statements of Non-Corporate Business Entities o Financial Statements for Not-For-Profit Organisations o Accounting for Inland Branches o Departmental Accounting o Lease Accounting o Computerised Accounting System o Previous Year Papers § March, 2023 B.Com. (Hons.), UGCF § March, 2023 B.Com., UGCF § January, 2024 B.Com. (Hons.), UGCF § January, 2024 B.Com., UGCF
This comprehensive and authentic textbook offers an extensive understanding of business-related legal principles. With clear explanations, practical examples, detailed case studies, and comprehensive chapter-end resources, it is a critical tool for students aiming to excel in business law. The author's extensive experience teaching Business Laws at Shri Ram College of Commerce has been instrumental in writing this book, ensuring it meets the highest academic and professional standards. This book is designed for the B.Com. (Hons.)/B.Com. Core Papers BCH: DSC 1.2 & BC: DSC 1.2, this book is based on the Undergraduate Curriculum Framework (UGCF) for the University of Delhi, Non-Collegiate Women's Education Board (NCWEB), and the School of Open Learning (SOL) of the University of Delhi. Additionally, it is a valuable resource for various universities across India and highly beneficial for students pursuing BBA, MBA, CA-Intermediate, and other professional courses. The Present Publication is the 14th Edition, authored by Bhushan Kumar Goyal and Dr Kinneri Jain, with the following noteworthy features: • [Comprehensive Coverage] o The textbook covers all essential legal rules and principles o Detailed illustrations using relevant examples and court cases from both Indian and English jurisprudence make complex concepts accessible and easy to understand • [In-Depth Court Case Explanations] o Each court case is explained in detail, with extensive analysis of legal precedents and applications o These explanations facilitate a better understanding and retention of legal principles • [Extensive Chapter-end Resources] o A wide array of theoretical questions, true/false questions, and multiple-choice questions are provided at the end of each chapter o Practical problems are included to help students assess their understanding and apply legal principles to real-world scenarios • [Leading Cases Summarized] o Summaries of leading cases are provided chapter-wise at the beginning of the book for quick reference and review • [Incorporation of Latest Legal Provisions] o The book includes the latest provisions of the Insolvency and Bankruptcy Code, 2016, ensuring that students are up-to-date • [User-Friendly Layout and Presentation] o Distinctions and comparisons are presented in tabular form for easy reference and understanding • [Experienced Authorship] o Authored by seasoned educators with extensive experience in teaching business laws, the book reflects a deep understanding of the subject matter o The authors' expertise ensures that the content is both authoritative and pedagogically sound The detailed contents of the book are as follows: • General Principles of the Indian Contract Act, 1872 o Introduction § Provides an overview and significance of the Indian Contract Act, 1872 § Discusses the historical background and evolution of contract law in India o Nature and Kinds of Contracts § Explains the classification of contracts based on their formation, performance, and enforceability § Discusses various types of contracts, including valid, void, and voidable contracts o Offer and Acceptance § Covers the rules governing the formation of a contract § Details the essential elements of a valid offer and acceptance, including communication, revocation, and lapse of offers o Consideration § Defines consideration and its necessity in a contract § Explains the legal requirements and exceptions to the rule of consideration o Capacity of Parties § Examines the legal capacity of individuals and entities to enter into a contract § Discusses capacity-related issues such as minors, persons of unsound mind, and disqualified persons o Free Consent § Highlights the importance of consent in contract formation § Analyzes factors vitiating free consent, such as coercion, undue influence, fraud, misrepresentation, and mistake o Legality of Object and Consideration § Outlines the legal requirements for a valid contract § Explains illegal and immoral agreements and those opposed to public policy o Agreements Expressly Declared Void § Identifies and analyzes agreements that are expressly declared void by law o Contingent Contracts § Defines and explains the nature of contingent contracts § Discusses the rules governing the enforcement of contingent contracts o Quasi Contracts or Certain Relations Resembling those created by Contract § Introduces the concept and legal framework of quasi-contracts § Describes types of quasi-contracts and their implications in law • Discharge of Contract and Remedies for Breach o Discharge of Contract § Analyses various modes of discharging a contract, including performance, agreement, impossibility, and operation of law § Provides a detailed explanation of doctrines such as the frustration of contract o Remedies for Breach of Contract § Discusses legal remedies available for breach of contract, including damages, specific performance, and injunctions § Covers liquidated damages and penalty clauses • Introduction to Special Contracts o Contracts of Indemnity and Guarantee § Explains the nature and scope of indemnity and guarantee contracts § Highlights the rights and duties of indemnifier, indemnified, surety, and principal debtor o Bailment and Pledge § Discusses the legal aspects and types of bailment § Outlines the rights and duties of bailor, bailee, pawnor, and pawnee o Agency § Covers principles governing the relationship of agency § Details the rights, duties, and liabilities of agents and principals • Sale of Goods Act, 1930 o Contract of Sale of Goods § Explains the essentials of a valid sale contract § Distinguishes between sale and agreement to sell o Conditions and Warranties § Differentiates between conditions and warranties § Describes implied conditions and warranties in a contract of sale o Transfer of Property § Outlines rules regarding the transfer of ownership and risk in goods § Discusses the concept of sale by non-owners o Performance of Contract of Sale § Details the obligations of buyers and sellers regarding the delivery and acceptance of goods o Remedies for Breach of Contract of Sale § Explains legal remedies available to buyers and sellers in case of breach o Auction Sale § Provides a legal framework and rules governing auction sales • Limited Liability Partnership Act, 2008 o Nature of Limited Liability Partnership § Introduces the concept, features, and advantages of LLPs § Compares LLPs with other forms of business organizations o Incorporation of Limited Liability Partnership § Outlines the procedure and statutory requirements for incorporating an LLP o Partners and Their Relations § Details the rights, duties, and liabilities of partners in an LLP § Discusses internal governance and mutual rights of partners o Financial Disclosures § Covers statutory financial reporting and disclosure requirements for LLPs o Conversion to LLP § Explains the process and legal implications of converting existing businesses into LLPs
This book presents the state-specific dimensions of the governance of higher education in Bihar, India, based on a real-case perspective. It discusses the policies of the center and state governments, and their implications on the state's higher education system. It addresses the issues and challenges faced by the higher education sector from the point of view of multiple stakeholders at center, state, university and college levels, while examining influential power centers. The volume focuses on select universities in the state and looks at how they manage policies, schemes and regulations. It deals with key themes such as the role of state and regulatory bodies such as the University Grants Commission; the balance of power; resource scarcity; the inadequacy of top-down governance models; governance failure; and the autonomy of universities. It explores the conflict between the politics and economics of governance and efficiency; the promotion and recruitment of senior office-bearers and teachers; the privatization of colleges; and financing, admission and examination systems. Through an in-depth study using empirical unit-level data from the All-India Survey of Higher Education, examples and theoretical frameworks, the book analyzes the reasons for the underperformance of the governance system of higher education in Bihar. It also offers suggestions and policy recommendations to help improve its planning and management via participative and responsible governance and informed institutional leadership. This book will be of interest to students, teachers and researchers of education, higher education, economics, governance and public administration, and development studies. It will also be useful to educationists and experts, education administrators, policymakers, bureaucrats and the governing bodies of higher education institutions.
This book contains stories. The stories contain information and lessons. The information and lessons are coated in simple language and humor. The idea of this book is to provide information about the working of bridge engineers in field covering their struggles, joy, triumphs and failures. Many a mistake mentioned in the book appears silly, but real people do these mistakes in real life, often with tragic consequences. Since the information is provided in the form of stories, the readers will find it easy to get the message, and to retain it. It is meant to be a resource for the fresh engineers, for the students and for people interested in civil engineering or asset management. Designers and academicians who don’t get much exposure to the field conditions will also find this book extremely useful. This book, thus, bridges the gaps between theory and practice, between field and design office and between the freshman and experienced people. And so, it is aptly named as ‘Stories That Bridge’.
In the aftermath of COVID-19 and perennially changing geopolitical scenario, the imminent danger to planet Earth which is already overloaded by more than six times of its bearing capacity; the URGENCY of sustainable behaviour has taken a back seat. During the G-20 Summit and its documentation as New Delhi G-20 Leaders Declaration-2023, the focus has been brought back on sustainability. This book is an outcome of study of sustainable behaviour at the workplace besides suggesting ways and means for its development and implementation.
This book covers the basics of fabrication of railway steel structures. It covers the various types of steels, steel sections and structures involved along with fabrication methods. Further, some basics of design, handling and launching of fabricated components are covered including case studies covering the consequences of errors or shortcuts adopted during fabrication. The latest trends in steel construction, adoption of steel for fast-paced construction, pre-engineered structures and use of steel for station redevelopment projects are also covered. This book aims to help the reader deliver economical and good-quality structures speedily without time and cost overruns. This book: • Introduces readers to the advantages and challenges of using steel as a material for railway bridges and other structures. • Covers instructions and practices for fabrication of railway steel bridges duly linking with other aspects like design and erection to provide 3600 view. • Reviews the latest developments in the field including new materials, fabrication techniques and types of structures being adopted. • Includes case studies to underline the importance of good fabrication practices and consequences of ignoring the same. This book is aimed at civil and mechanical engineering professionals connected with fabrication and erection of railway steel structures.
The #1 selling medical review book in the world First Aid for the USMLE Step 1 is the undisputed "bible" of USMLE Step 1 preparation. This annually updated student-to-student review delivers an unmatched collection of the most frequently tested high-yield facts and mnemonics. Written by medical students who took the boards in 2010, it provides a complete framework to help students prepare for the most anxiety-provoking exam of their careers. Market: more than 18,750 US medical students and 12,000 international medical graduates 1,100+ high-yield facts based on student reporting from the 2010 exam Hundreds of clinical images, including a 24-page full-color insert Student ratings of top review books 30% new material and updated information throughout High-yield facts organized into basic principles and organ system sections facilitates study Use with First Aid Cases for the USMLE Step 1 and First Aid Q&A for the USMLE Step 1 to create the ultimate Step 1 review package Tao Le, MD, MHS (Louisville, KY) is Assistant Clinical Professor of Pediatrics in the Division of Allergy and Immunology at University of Louisville. Vikas Bhushan, MD (Los Angeles, CA) is a practicing diagnostic radiologist. Related McGraw-Hill Titles: Le: First Aid Cases for the USMLE Step 1, Second Edition 978-0-07-160135-1 0-07-160135-X Paperback $44.95MD Le: First Aid Q&A for the USMLE Step 1, Second Edition 978-0-07-159794-4 0-07-159794-8 Paperback $44.95MD
YOU NEED THIS UPDATED EDITION OF FIRST AID TO EXCEL ON THE REVISED USMLE® STEP 1! First AidTM remains the most trusted name in USMLE® review—just ask any medical student! A complete framework for USMLE Step 1 preparation, annually updated with crowdsourced contributions from thousands of students Updated exam preparation advice for USMLE Step 1 pass/fail, Step 1 blueprint changes, and COVID-19 impacts New section on communication skills reflects the latest Step 1 content New focus on diversity, equity and inclusion incorporates race and ethnic considerations, as well as gender neutral terminology Nearly 1,400 must-know topics with mnemonics to focus your study 1,200+ color photos and illustration—170+ new or revised—help you visualize processes, disorders, and clinic findings Rapid Review section for efficient last-minute preparation Bonus material and real-time updates exclusively at FirstAidTeam.com
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