...Qklhokn 1 Accounting Theory Paper-8 M. Com. (Final) Directorate of Distance Education Maharshi Dayanand University ROHTAK – 124 001 2 jktuhfr foKku Copyright © 2004, Maharshi Dayanand University, ROHTAK All Rights Reserved. No part of this publication may be reproduced or stored in a retrieval system or transmitted in any form or by any means; electronic, mechanical, photocopying, recording or otherwise, without the written permission of the copyright holder. Maharshi Dayanand University ROHTAK – 124 001 Developed & Produced by EXCEL BOOKS PVT. LTD., A-45 Naraina, Phase 1, New Delhi-110028 Qklhokn 3 Contents Chapter 1 Accounting-An Intoduction Chapter 2 The History and Evolution of Accounting Thoughts 23 Chapter 3 Approaches to Accounting Theory 56 Chapter 4 Accounting Postulates, Concepts and Principles 88 Chapter 5 Income Concepts 107 Chapter 6 Revenues, Expenses, Gains and Losses 139 Chapter 7 Valuation of Assets 158 Chapter 8 Liabilities and Equity 177 Chapter 9 Depreciation Accounting and Policy 192 Chapter 10 Inventories and their Valuation 238 Chapter 11 Financial Reporting 277 Chapter 12 Specific Issues in Corporate Reporting 302 Chapter 13 Harmonization of Financial Reporting 323 Chapter 14 Accounting for Price Level Changes 339 Chapter 15 Human Resource Accounting 397 Chapter 16 Financial Engineering:...
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...Project Management Institute A GUIDE TO THE PROJECT MANAGEMENT BODY OF KNOWLEDGE (PMBOK® Guide)—Fourth Edition 30, 0HPEHU &RS\ ² 1RW IRU 5HSURGXFWLRQ RU 'LVWULEXWLRQ An American National Standard ANSI/PMI 99-001-2008 ISBN: 978-1-933890-51-7 Published by: Project Management Institute, Inc. 14 Campus Boulevard Newtown Square, Pennsylvania 19073-3299 USA. Phone: +610-356-4600 Fax: +610-356-4647 E-mail: customercare@pmi.org Internet: www.pmi.org ©2008 Project Management Institute, Inc. All rights reserved. “PMI”, the PMI logo, “PMP”, the PMP logo, “PMBOK”, “PgMP”, “Project Management Journal”, “PM Network”, and the PMI Today logo are registered marks of Project Management Institute, Inc. The Quarter Globe Design is a trademark of the Project Management Institute, Inc. For a comprehensive list of PMI marks, contact the PMI Legal Department. PMI Publications welcomes corrections and comments on its books. Please feel free to send comments on typographical, formatting, or other errors. Simply make a copy of the relevant page of the book, mark the error, and send it to: Book Editor, PMI Publications, 14 Campus Boulevard, Newtown Square, PA 19073-3299 USA. To inquire about discounts for resale or educational purposes, please contact the PMI Book Service Center. PMI Book Service Center P.O. Box 932683, Atlanta, GA 31193-2683 USA Phone: 1-866-276-4764 (within the U.S. or Canada) or +1-770-280-4129 (globally) Fax: +1-770-280-4113 E-mail: book.orders@pmi.org Printed in the...
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...50 50 50 50 50 50 50 50 50 450 100 50 100 50 100 100 50 100 50 700 7. 8. Total ASC405 CSE 415 Analysis & Design of Algorithms Analysis & Design of Algorithms (Practical) Database Management System Database Management System (Practical) Object Oriented Programming Object Oriented Programming (Practical) Cyber Law & IPR Computer Architecture & Organization Internal Total Sessional Marks 50 100 50 50 50 50 50 50 100 50 100 50 3 3 15 0 1 4 0 0 9 3 4 28 3 4 25 50 50 250 50 50 400 100 100 650 2 Scheme of Examination of B.E. in Computer Science & Engineering Third Year - Fifth Semester Sr. Paper Subject Title Scheme of Teaching Univesity Internal Sessional Code External L T P Hou Credit Marks Total Marks rs s 1. CSE511 Operating System 3 1 0 4 4 50 50...
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...Rashesh Shah did it. Sanjeev Bikhchandani did it. Shantanu Prakash did it. 'Stay Hungry, Stay Foolish' is the story of 25 such IIM Ahmedabad graduates who chose the rough road of entrepreneurship. They are diverse in age, in outlook and the industries they made a mark in. But they have one thing in common: they believed in the power of their dreams. This book seeks to inspire young graduates to look beyond placements and salaries. To believe in their dreams. The Centre for Innovation, Incubation and Entrepreneurship (CIIE) at IIM Ahmedabad aims at fostering innovation-driven entrepreneurship through incubation, research and dissemination of knowledge. Rs.125/- - Rashmi Bansal ISBN 978-81-904530-1-1 CONTENTS - THE BELIEVERS - THE OPPORTUNISTS - THE ALTERNATE VISION THE BELIEVERS People who knew entrepreneurship was the Chosen Path. They took the plunge straight after their MBA or after working barely a couple of years. And they persevered until they made it big! p02 THE BOOK OF JOB Sanjeev Bikhchandani (PGP 1989), naukri.com Sanjeev is India's most successful internet entrepreneur. For close to a decade he struggled on the sidelines but never gave up on his Big Idea. In 2006, naukri.com became the first dotcom to IPO on an Indian stock exchange. p18 ROCK WITH IT, ROLL WITH IT Shantanu Prakash (PGP 1988), Educomp Despite a regular middle class upbringing, Shantanu went into business while doing his BCom. The entrepreneurial streak continued after...
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...Rashesh Shah did it. Sanjeev Bikhchandani did it. Shantanu Prakash did it. 'Stay Hungry, Stay Foolish' is the story of 25 such IIM Ahmedabad graduates who chose the rough road of entrepreneurship. They are diverse in age, in outlook and the industries they made a mark in. But they have one thing in common: they believed in the power of their dreams. This book seeks to inspire young graduates to look beyond placements and salaries. To believe in their dreams. The Centre for Innovation, Incubation and Entrepreneurship (CIIE) at IIM Ahmedabad aims at fostering innovation-driven entrepreneurship through incubation, research and dissemination of knowledge. Rs.125/- - Rashmi Bansal ISBN 978-81-904530-1-1 CONTENTS - THE BELIEVERS - THE OPPORTUNISTS - THE ALTERNATE VISION THE BELIEVERS People who knew entrepreneurship was the Chosen Path. They took the plunge straight after their MBA or after working barely a couple of years. And they persevered until they made it big! p02 THE BOOK OF JOB Sanjeev Bikhchandani (PGP 1989), naukri.com Sanjeev is India's most successful internet entrepreneur. For close to a decade he struggled on the sidelines but never gave up on his Big Idea. In 2006, naukri.com became the first dotcom to IPO on an Indian stock exchange. p18 ROCK WITH IT, ROLL WITH IT Shantanu Prakash (PGP 1988), Educomp Despite a regular middle class upbringing, Shantanu went into business while doing his BCom. The entrepreneurial streak continued after...
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...Learning with Cases INTRODUCTION The case study method of teaching used in management education is quite different from most of the methods of teaching used at the school and undergraduate course levels. Unlike traditional lecture-based teaching where student participation in the classroom is minimal, the case method is an active learning method, which requires participation and involvement from the student in the classroom. For students who have been exposed only to the traditional teaching methods, this calls for a major change in their approach to learning. This introduction is intended to provide students with some basic information about the case method, and guidelines about what they must do to gain the maximum benefit from the method. We begin by taking a brief look at what case studies are, and how they are used in the classroom. Then we discuss what the student needs to do to prepare for a class, and what she can expect during the case discussion. We also explain how student performance is evaluated in a case study based course. Finally, we describe the benefits a student of management can expect to gain through the use of the case method. WHAT IS A CASE STUDY? There is no universally accepted definition for a case study, and the case method means different things to different people. Consequently, all case studies are not structured similarly, and variations abound in terms of style, structure and approach. Case material ranges from small caselets (a few paragraphs...
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...WORKING PAPER NO. 85 ANTI DUMPING LAW AND PRACTICE: AN INDIAN PERSPECTIVE ARADHNA AGGARWAL APRIL, 2002 INDIAN COUNCIL FOR RESEARCH ON INTERNATIONAL ECONOMIC RELATIONS Core-6A, 4th Floor, India Habitat Centre, Lodi Road, New Delhi-110 003 Contents Foreword ................................................................................................................................ i I II Introduction ................................................................................................................1 Antidumping Law and Practice : Economic Perspectives .........................................4 II.1 II.2 II.3 II.4 Consumer welfare argument.....................................................................................6 Strategic Trade Policy Argument ...........................................................................21 Optimal Tariff Argument........................................................................................24 Political Economy Argument : Preliminary Evidence............................................29 III Anti Dumping Law and Practice : Legal Perspectives............................................33 III.1 III.2. III.3 Methodological Aspects .........................................................................................33 Other Procedural Issues ..........................................................................................56 Institutional aspects ...................................
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...SUBJECT: BUSINESS STATISTICS COURSE CODE: MC-106 LESSON: 01 AUTHOR: SURINDER KUNDU VETTER: DR. B. S. BODLA AN INTRODUCTION TO BUSINESS STATISTICS OBJECTIVE: The aim of the present lesson is to enable the students to understand the meaning, definition, nature, importance and limitations of statistics. “A knowledge of statistics is like a knowledge of foreign language of algebra; it may prove of use at any time under any circumstance”……………………………………...Bowley. STRUCTURE: 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 1.10 Introduction Meaning and Definitions of Statistics Types of Data and Data Sources Types of Statistics Scope of Statistics Importance of Statistics in Business Limitations of statistics Summary Self-Test Questions Suggested Readings 1.1 INTRODUCTION For a layman, ‘Statistics’ means numerical information expressed in quantitative terms. This information may relate to objects, subjects, activities, phenomena, or regions of space. As a matter of fact, data have no limits as to their reference, coverage, and scope. At the macro level, these are data on gross national product and shares of agriculture, manufacturing, and services in GDP (Gross Domestic Product). 1 At the micro level, individual firms, howsoever small or large, produce extensive statistics on their operations. The annual reports of companies contain variety of data on sales, production, expenditure, inventories, capital employed, and other activities. These data are often field data...
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...Bombay High Court 1 1862 - 2012 A Journey of 150 Years through some Memorable Judgments Part 1 2 PREFACE A tiny kernel of an idea planted by Justice Mridula Bhatkar took root, and has resulted in a humble effort to present before you a compendium of the crux of some of the judgments of the Judges who have served the Bombay High Court since its inception in 1862.1 The initial idea was to document one judgment of the First Court from each year which was modified to include a judgment of the Bombay High Court of each year. I soon realized that it was too expansive an idea to merit a single judgment a year. I could collect and collate, as many as ten judgments which would qualify to show the development of the law we desired to portray. Having found too vast a number of such judgments, I had to settle at a more reasonable figure of about five judgments each year to showcase the progress this Court has made from its illustrious beginnings. Our Chief Justice Mohit Shah and our Justice Chandrachud wholeheartedly supported the idea to complement the Book published on this the sesquicentennial of our Court. As the number of Judges grew, fewer judgments of each Judge would be selected as illustrations. These judgments are not the only path-finding groundbreaking ones; they are also ones with simplicity and legal elegance. The number of judgments we settled upon just would not permit all deserving judgments to be compiled; only a few have been picked from each year as the first in...
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...Scheme and Syllabus of B.E. (Computer Science and Engineering) 3 rd th TO 8 Semester 2014-2015 University Institute of Engineering and Technology, Panjab University, Chandigarh DEPARTMENT: COMPUTER SCIENCE AND ENGINEERING VISION: To be recognized as an international leader in Computer Science and Engineering education and research to benefit society globally. MISSION: · · · · To move forward as frontiers of human knowledge to enrich the citizen, the nation, and the world. To excel in research and innovation that discovers new knowledge and enables new technologies and systems. To develop technocrats, entrepreneurs, and business leaders of future who will strive to improve the quality of human life. To create world class computing infrastructure for the enhancement of technical knowledge in field of Computer Science and Engineering. PROGRAMME: B.E. CSE (UG PROGRAMME) PROGRAMME EDUCATIONAL OBJECTIVES: I. Graduates will work as software professional in industry of repute. II. Graduates will pursue higher studies and research in engineering and management disciplines. III. Graduates will work as entrepreneurs by establishing startups to take up projects for societal and environmental cause. PROGRAMME OUTCOMES: A. Ability to effectively apply knowledge of computing, applied sciences and mathematics to computer science & engineering problems. B. Identify, formulate, research literature, and analyze complex computer science & engineering problems reaching substantiated conclusions...
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...IIBM Institute of Business Management Business Communication www.iibmindia.in SYLLABUS Business Communication S. No. Description 1 Communication in Business Organizations: Introduction; Meaning of Business Communication; Types of Information Exchanged in Business Organizations; Role of Communication in Business Organizations; Importance of Communication in Management of Business Organizations; Scope of Communication in Organizational Setting; Characteristics of Effective Business Communication; Ethical challenges and Traps in Business Communication; Role of Communication in Three Managerial Roles Defined by Henry Mintzberg 2 Nature, Scope and Process of Communication: Introduction; Defining Communication; Nature of Communication; Objectives/Purpose of Communication; Functions of Communication; Process of Communication; Elements of Communication Process; Process of Communication: Models; Thill and Bovee‘s Model of Communication Process; Working of the Process of Communication; Forms of Communication; On the Basis of Expression/Medium Used; On the Basis of Organisational Structure; On the Basis of the Number of Persons 2.13 (receivers); On the Basis of Direction/Flow of Communication 3 Channels and Networks of Communication: Introduction; Channels of Communication; Communication Flow in Organizations: Directions/Dimensions of Communication; The Concept of Ombudsperson; Patterns of Flow of Communication or Networks; Factors Influencing...
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...ACKNOWLEGEMENT: Apart from our efforts, the success of any project depends largely on the encouragement and guidelines of many others. We take this opportunity to express our gratitude to the people who have been instrumental in the successful completion of this project. We would like to show our greatest appreciation to Mr. Shakeel Awan. We can’t say thank you enough for his tremendous support and help. We feel motivated and encouraged every time we attend his class. Without his encouragement and guidance this project would not have materialized. The guidance and support received from all the members who contributed and who are contributing to this project, was vital for the success of the project. We are grateful for their constant support and help. ABSTRACT: This research is conducted just to explore that what are the issues and challenges as also what opportunities are there for the Islamic banks in Pakistan. As Pakistan is a Muslim country and the main population is of Muslims, there is a great importance of Islamic banking in this country and people are getting aware of this financial system. But the main challenge here that is faced by the Islamic banking is that Pakistan govt. is supporting conventional banking more. For this research interviews were taken from the employees and the customers of Islamic banks. These interviews are about the basics of the Islamic banking, about the awareness of Muslim society, the opportunities for the development and growth...
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...Wireless Physical Layer Security: An Information Theoretic Approach DISSERTATION Presented in Partial Fulfillment of the Requirements for the Degree Doctor of Philosophy in the Graduate School of The Ohio State University By Onur Ozan K¨yl¨o˘lu, B.S., M.S. o u g Graduate Program in Electrical and Computer Engineering The Ohio State University 2010 Dissertation Committee: Hesham El Gamal, Adviser C. Emre K¨ksal o Ness B. Shroff Atilla Eryılmaz c Copyright by Onur Ozan K¨yl¨ o˘lu o u g 2010 ABSTRACT We are in the midst of wireless revolution, and increasing demand continues for wireless applications. This explosive growth, of wireless communications and services, inevitably renders security into a challenging quality of service constraint that must be accounted for in the network design. The state of the art methods in combating the security threats are usually founded on cryptographic approaches. These techniques typically assume limited computational resources at adversaries, are usually derived from unproven assumptions, and most of the time do not offer a measurable security notion. Information theoretic security, on the other hand, eliminates the aforementioned limitations of the cryptographic techniques at the physical layer of communication systems. In this thesis, we concentrate on both the theoretical and the practical aspects of physical layer security. We first start by analyzing elemental interference networks, in particular, two-user channels with an adversary...
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...NATIONAL INSTITUTE OF TECHNOLOGY SILCHAR Bachelor of Technology Programmes amï´>r¶ JH$s g§ñWmZ, m¡Úmo{ à VO o pñ Vw dZ m dY r V ‘ ñ Syllabi and Regulations for Undergraduate PROGRAMME OF STUDY (wef 2012 entry batch) Ma {gb Course Structure for B.Tech (4years, 8 Semester Course) Civil Engineering ( to be applicable from 2012 entry batch onwards) Course No CH-1101 /PH-1101 EE-1101 MA-1101 CE-1101 HS-1101 CH-1111 /PH-1111 ME-1111 Course Name Semester-1 Chemistry/Physics Basic Electrical Engineering Mathematics-I Engineering Graphics Communication Skills Chemistry/Physics Laboratory Workshop Physical Training-I NCC/NSO/NSS L 3 3 3 1 3 0 0 0 0 13 T 1 0 1 0 0 0 0 0 0 2 1 1 1 1 0 0 0 0 4 1 1 0 0 0 0 0 0 2 0 0 0 0 P 0 0 0 3 0 2 3 2 2 8 0 0 0 0 0 2 2 2 2 0 0 0 0 0 2 2 2 6 0 0 8 2 C 8 6 8 5 6 2 3 0 0 38 8 8 8 8 6 2 0 0 40 8 8 6 6 6 2 2 2 40 6 6 8 2 Course No EC-1101 CS-1101 MA-1102 ME-1101 PH-1101/ CH-1101 CS-1111 EE-1111 PH-1111/ CH-1111 Course Name Semester-2 Basic Electronics Introduction to Computing Mathematics-II Engineering Mechanics Physics/Chemistry Computing Laboratory Electrical Science Laboratory Physics/Chemistry Laboratory Physical Training –II NCC/NSO/NSS Semester-4 Structural Analysis-I Hydraulics Environmental Engg-I Structural Design-I Managerial Economics Engg. Geology Laboratory Hydraulics Laboratory Physical Training-IV NCC/NSO/NSS Semester-6 Structural Design-II Structural Analysis-III Foundation Engineering Transportation Engineering-II Hydrology &Flood...
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...UNIVERSITY OF KERALA B. TECH. DEGREE COURSE 2008 ADMISSION REGULATIONS and I VIII SEMESTERS SCHEME AND SYLLABUS of COMPUTER SCIENCE AND ENGINEERING B.Tech Comp. Sc. & Engg., University of Kerala 2 UNIVERSITY OF KERALA B.Tech Degree Course – 2008 Scheme REGULATIONS 1. Conditions for Admission Candidates for admission to the B.Tech degree course shall be required to have passed the Higher Secondary Examination, Kerala or 12th Standard V.H.S.E., C.B.S.E., I.S.C. or any examination accepted by the university as equivalent thereto obtaining not less than 50% in Mathematics and 50% in Mathematics, Physics and Chemistry/ Bio- technology/ Computer Science/ Biology put together, or a diploma in Engineering awarded by the Board of Technical Education, Kerala or an examination recognized as equivalent thereto after undergoing an institutional course of at least three years securing a minimum of 50 % marks in the final diploma examination subject to the usual concessions allowed for backward classes and other communities as specified from time to time. 2. Duration of the course i) The course for the B.Tech Degree shall extend over a period of four academic years comprising of eight semesters. The first and second semester shall be combined and each semester from third semester onwards shall cover the groups of subjects as given in the curriculum and scheme of examination ii) Each semester shall ordinarily comprise of not less than 400 working periods each of 60 minutes duration...
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