...Financial Statement Analysis 5. 6. Analysis of Financial Statements Cash flow Statement Total OR Part C : Computerized Accounting 5 6. 7 Overview of computerized Accounting system Accounting using Database Management System(DBMS) Accounting Applications of Electronic Spread sheet TOTAL Grand Total (A+B)/(A+C) 10 5 20 25 60 12 8 20 5 8 7 20 80 68 B. Weightage to forms of Questions S. No. 1. 2. 3. 4. 5. Forms of Questions Very short answer type (VSA) Short answer type (SAI) Short answer type (SAII) Long answer type (LAI) Long answer type (LAII) Total Marks for each question 1 3 4 6 8 No. of questions 8 4 5 4 2 23 Total Marks 8 12 20 24 16 80 C. No. of Sections The question paper will have three sections A, B and C. The students will have choice between sections B and C. D. Scheme of Options There will be no overall choice. However, there is an internal choice in the questions of 8 marks. E. Weightage of difficulty level of questions S. No 1. 2. 3. Estimated difficulty level of questions Easy Average Difficult Percentage 20% 60% 20% 69 SAMPLE QUESTION PAPER I ACCOUNTANCY Class - XII Senior Secondary School Examination Set-I & II Part A - PARTNERSHIP AND COMPANY ACCOUNTS BLUE PRINT Form of Questions/ Units 1. Accounting for Not for profit organisations. 2. Accounting for Partnership Firms 3. Reconstitution of Partnership 4....
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...Gujarat Technological University Syllabus for New MBA Program effective from Academic Year 2011-12 (Also applicable to 2nd Year Students of 2010-12 Batch MBA Program) COMPULSORY COURSES MBA-II Semester-IV Sub Name: - Comprehensive Project Report – Industry Defined Problem (CP-IDP) Sub Code: - 2830004 In addition to Major Specializations, there will be over sixty Sectorial / Industry Areas for Practical studies in which theoretical papers / books are not to be taught in regular classroom sessions, but the teachers and students are free to use any available books, publications and online material to understand and guide the students for various sectors. Ideally, a teacher should study and specialize in at least TWO Sectors, so four teachers can guide 60 students in a class. (Reference: Appendix 1: List of Sectorial Areas for Comprehensive Project study given in Sem III Syllabus). This report is similar to the Grand Project, which was the part of earlier syllabus. The Comprehensive Project Report is based on the research methodology and students have to prepare the research report by using appropriate scientific statistical research tools for preparation of the CP in consultation with the faculty guide. (Please also refer the Guidelines for CP in MBA Semester III, as the same Project Title continues in Semester IV). A student has to opt for any ONE of the Sectorial Areas and study it thoroughly. The students may undertake the CP based on the selection of an Industry Defined Problem...
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...Ch 4: "Job Costing" A. Ch 4 Learning Objective 1: Describe the building-block concepts of costing systems. 1. LO 4-1 overview: The building-block concepts of a costing system are cost object, direct costs of a cost object, indirect costs of a cost object, cost pool, and cost allocation base. Costing systems should report cost numbers that reflect the way chosen cost objects, such as products or services, use the resources of the organization. 2. Study pages 98-100. 3. LO 4-1 lecture slides. Note: Look for the image of your instructor within the slides. Clicking on his smiling face will start a short lecture. 4. Q1: Define cost pool, cost tracing, cost allocation, and cost allocation base. Cost pool––a grouping of individual indirect cost items. Cost tracing––the assigning of direct costs to the chosen cost object. Cost allocation––the assigning of indirect costs to the chosen cost object. Cost-allocation base––a factor that links in a systematic way an indirect cost or group of indirect costs to cost objects. 5. A ___ is a grouping of individual indirect cost items. a. cost allocation base b. cost assignment c. cost pool d. job-costing system The correct answer is "c," cost pool. | 6. Q5: Give examples of two cost objects in companies using job costing. Major cost objects that managers focus on in companies...
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...and their constituents in transactions relating to foreign exchange. These guidelines come in two volumes. The first volume includes the instructions and the prescribed forms/declarations relating to individual transactions. The second volume dwells on the procedure of reporting of foreign exchange transactions by Authorised Dealers to Bangladesh Bank, and includes the proformas for monthly returns, statements, schedules for such reporting. Both volumes of this first edition of the Guidelines include instructions as on the 31st December, 1996, and should be read with FE Circulars/Circular Letters issued subsequently. Foreign Exchange Policy Department Bangladesh Bank Head Office, Dhaka. CONTENTS CHAPTER PAGES 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Introductory………………………………………………… Authorised Dealers and Money Changers……………………. Bangladesh Bank's Transactions with ADS………………….. Foreign Currency Accounts of the ADS and Purchase and Sale of Foreign Currency……………………………………... Non-Resident Taka Accounts of Foreign Bank Branches and Correspondents……………………………………………….. Forward Dealings in Foreign Exchange………………………. Outward Remittances…………………………………………. Inward Remittances…………………………………………... Dealing in Foreign Currency Notes and Coins Etc…………… Private Foreign Currency Accounts, Non-Resident Foreign...
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...A C C O U N TA N C Y HIGHER SECONDARY – FIRST YEAR Untouchability is a Sin Untouchability is a Crime Untouchability is Inhuman. TAMILNADU TEXTBOOK CORPORATION College Road, Chennai - 600 006. © Government of Tamilnadu First Edition - 2004 PREFACE CHAIRPERSON Dr. (Mrs) R. AMUTHA Reader in Commerce Justice Basheer Ahmed Sayeed College for Women Chennai - 600 018. REVIEWERS Dr. K. GOVINDARAJAN Reader in Commerce Annamalai University Annamalai Nagar - 608002. Dr. M. SHANMUGAM Reader in Commerce SIVET College Gowrivakkam,Chennai-601302. The book on Accountancy has been written strictly in accordance with the new syllabus framed by the Government of Tamil Nadu. As curriculum renewal is a continuous process, Accountancy curriculum has undergone various types of changes from time to time in accordance with the changing needs of the society. The present effort of reframing and updating the curriculum in Accountancy at the Higher Secondary level is an exercise based on the feed back from the users. This prescribed text book serves as a foundation for the basic principles of Accountancy. By introducing the subject at the higher secondary level, great care has been taken to emphasize on minute details to enable the students to grasp the concepts with ease. The vocabulary and terminology used in the text book is in accordance with the comprehension and maturity level of the students. This text would serve as a foot stool while they pursue their higher studies. Since...
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...A C C O U N TA N C Y HIGHER SECONDARY – FIRST YEAR Untouchability is a Sin Untouchability is a Crime Untouchability is Inhuman. TAMILNADU TEXTBOOK CORPORATION College Road, Chennai - 600 006. © Government of Tamilnadu First Edition - 2004 PREFACE CHAIRPERSON Dr. (Mrs) R. AMUTHA Reader in Commerce Justice Basheer Ahmed Sayeed College for Women Chennai - 600 018. REVIEWERS Dr. K. GOVINDARAJAN Reader in Commerce Annamalai University Annamalai Nagar - 608002. Dr. M. SHANMUGAM Reader in Commerce SIVET College Gowrivakkam,Chennai-601302. The book on Accountancy has been written strictly in accordance with the new syllabus framed by the Government of Tamil Nadu. As curriculum renewal is a continuous process, Accountancy curriculum has undergone various types of changes from time to time in accordance with the changing needs of the society. The present effort of reframing and updating the curriculum in Accountancy at the Higher Secondary level is an exercise based on the feed back from the users. This prescribed text book serves as a foundation for the basic principles of Accountancy. By introducing the subject at the higher secondary level, great care has been taken to emphasize on minute details to enable the students to grasp the concepts with ease. The vocabulary and terminology used in the text book is in accordance with the comprehension and maturity level of the students. This text would serve as a foot stool while they pursue their higher studies. Since...
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...OSCOLA Oxford Standard for the Citation of Legal Authorities Fourth Edition Faculty of Law, University of Oxford www.law.ox.ac.uk/oscola Contents Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1 1 General notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 1 .1 Citations and footnotes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 1 .1 .1 1 .1 .2 1 .1 .3 1 .1 .4 Citing cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 Citing legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4 Citing secondary sources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4 Order of sources in footnotes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4 1 .2 Subsequent citations, cross-references and Latin ‘gadgets’ . . . . . . . . . . . . .5 1 .2 .1 Subsequent citations . . . . . . . . . . . . . . . . . . . . . . ....
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...(Application No. 44302/02) 30 August 2007, and the Court of Appeals decision in Emmanuel Ofolue v. Erica Bossert [2008] EWCA Civ 7; discuss the extent to which the provisions of the European Conventions on Human Rights and the Human Rights Act 1998, have impacted the doctrine of adverse possession in England & Wales. I will discuss the cases and the impact which the HRA 1998 and the ECHR have had on the decision making process within the courts with regards to the doctrine of, “adverse possession”, in the UK. Rationale of Adverse Possession in England and Wales. The rationale of adverse possession in England and Wales is that; i. There must be a demarcation in reality on the recognition of claims of ownership of property title. ii. As land is finite and therefore a precious commodity then it should be used to its full potential. The common-law doctrine of adverse possession, gave rise to the ease of appropriation of land ownership by squatters/trespassers. In J.A Pye v Graham, Pye were dispossessed of their title to land via a HOL/Supreme court decision, Pye v Graham [2002] UKHL 30, based upon the legislation within LR Act 1925 and Limitations Act 1980. In particular section 75 of LR Act 1925 transferred the title of land to the factual possessor, (Graham) . In J.A. Pye (Oxford) Ltd v. The United Kingdom (Application No. 44302/02) 30 August 2007, Pye didn’t seek the recovery of the lost land but sought compensation from the UK government for lack of procedural...
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...1 The Foundations of International Society 2013-2014 Part I: Politics 2 (International Relations I) Paper organiser: Professor Christopher Hill (POLIS): Room 105, Alison Richard Building Email: cjh68@cam.ac.uk Lecturers: Professor Hill (CH), Dr Elisabetta Brighi (EB), Dr Aaron Rapport (AR) and Dr Stefano Recchia (SR). Aims and Objectives The course aims to introduce students to the subject of International Relations (IR), whose main focus is the nature of politics at the international level. Students will acquire the empirical and conceptual foundations needed to understand a world political system which cannot be accurately described as either pure anarchy or a coherent form of ‘global governance’. The starting point is the notion of ‘international society’, which refers to the set of institutions and common procedures generated by states over the last three and a half centuries in their attempts to achieve some minimal form of co-existence, but which has gradually evolved to include many non-state actors and different levels of activity – diplomatic, economic and cultural, as well as that of military competition. By the end of the course you should be able to have an informed discussion about: the historical origins of the present system; what is distinctive about international politics as opposed to politics inside the state; and the main challenges which confront humanity in the twenty-first century. You will also acquire a basic familiarity with the main theories needed...
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...following. (i) Conversion from Class to Basic Type. (ii) File Pointers. (iii) Function Prototyping. (iv) Overload resolution. (i) Conversion from Class to Basic Type: We know that conversion from a basic to class type can be easily done with the help of constructors. The conversion from class to basic type is indeed not that easy as it cannot be done using constructors. for this conversion we need to define an overloaded casting operator. This is usually referred to as a conversion function. The syntax for this is as follows: operator typename(){….} The above function shall convert a class type data to typename. A conversion function must follow the following 3 rules: a. It cannot have a return type b. It has to be declared inside a class. c. It cannot have any arguments. (ii)File pointers: we need to have file pointers viz. input pointer and output pointer. File pointers are required in order to navigate through the file while reading or writing. There are certain default actions of the input and the output pointer. When we open a file in read only mode, the input pointer is by default set at the beginning. When we open a file in write only mode, the existing contents are deleted and the file pointer is attached in the beginning. C++ also provides us with the facility to control the file pointer by ourselves. For this, the following functions are supported by stream classes: seekg(), seekp(), tellg(), tellp(). (iii) Function prototyping is used to describe the details...
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...UNIT 1 ACCOUNTING AND ITS FUNCTIONS Objectives After studying this unit, you should be able to appreciate the: • • • nature and role of accounting; activities of an accountant; and roles of accounting personnel and the accounting function in an organization. Accounting and its Functions Structure 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 Introduction Scope of Accounting Emerging Role of Accounting Accounting as an Information System Role and Activities of an Accountant Accounting Personnel Nature of Accounting Function Organisation for Accounting and Finance Summary Key Words Self-assessment Questions/Exercises Further Readings 1.1 INTRODUCTION Accounting is often called the language of business. The basic function of any language is to serve as a means of communication. In this context, the purpose of accounting is to communicate or report the results of business operations and its various aspects. Though accounting has been defined in various ways. According to one commonly accepted definition. "Accounting is the art of recording, classifying and summarising in a significant manner and in terms of money, transactions and events which are; in part at least, of financial character and interpreting the results thereof'. Another definition which is less restrictive interprets accounting as "The process of identifying, measuring and communicating economic information to permit informed judgements and decisions by the users of information" 1.2 SCOPE...
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...Professor Roger Palmer, Head of the School of Management, Henley Business School, UK The globalization of companies is the involvement of customers, producers, suppliers, and other stakeholders in the global marketing process. Global marketing therefore reflects the trend of firms selling products and services across many countries. Drawing on an incomparable breadth of international examples, Svend Hollensen not only demonstrates how global marketing works, but also how it relates to real decisions around the world. This book offers a truly global approach with cases and exhibits from all parts of the world, including Europe, the Middle East, Africa, the Far East, North and South America. It provides a complete and concentrated overview of the total international marketing planning process, along with many new, up-to-date exhibits and cases, which illustrate the theory by showing practical applications. • Extensive coverage of hot topics such as glocalization, born globals, value creation, value net, celebrity branding, brand piracy, and viral marketing, as well as a comprehensive new section on integrated marketing communication through social networking. • Brand new case studies focus on globally recognized brands and companies operating in a number of countries, including Build-A-Bear Workshop, Hello Kitty, Ralph Lauren and Sony Music Entertainment. • Global Marketing ‘Svend Hollensen writes with real authority and insight having been...
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...Bachelor of Arts in Business Economics STUDENT’S HANDBOOK 2011/2012 Lazarski University Warsaw, June 2011 1 Lazarski School of Commerce and Law Student’s Handbook- Bachelor of Arts in Business Economics Content Page 4 6 8 13 15 15 15 17 17 18 19 21 23 24 26 28 30 32 34 35 37 39 41 43 44 46 48 49 50 51 53 54 55 57 58 59 60 62 63 63 64 66 67 69 72 74 75 76 77 79 80 82 The Programme The Degree Assessment Quality Assurance Admission Procedures Erasmus Study in BABE Programme Administrative Issues Course Descriptors Mathematics Introductory Microeconomics Introduction to Sociology Current Issues of the European and Global Economy Academic Writing Introduction into Business Introductory Macroeconomics Introduction into Economic Analysis Economics of Integration Information Technology Intermediate Microeconomics Issues in Macroeconomic Policy Mathematical Economics Statistics Regional Economics Introduction to Strategic Management Banking and Finance International Business Law Research Proseminar Accounting Managerial Economics International Economics Intermediate Macroeconomics Econometrics Research Methods Social Policy Game Theory Public Finance Investment Analysis BA Seminar Electives Financial Accounting Monetary Theory and Policy - The Impact of Global Crisis Principles of Marketing The World Economy – Retrospective View The Small and Medium-Sized Enterprises (SME) Sector Economics of Telecommunication Demography and Economics of Contemporary European Migration Personal...
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...Standards Reading Assignments 1.* “Code of Ethics and Standards of Professional Conduct” Standards of Practice Handbook, 9th edition (CFA Institute, 2005) * 2. “Guidance” for Standards I – VII, Standards of Practice Handbook, 9th edition (CFA Institute, 2005) * 3. Introduction to the Global Investment Performance Standards (GIPS®) Global Investment Performance Standards (GIPS®), pp. i–iii and 1–9, (CFA Institute, 4.* 2005) A. Preface: Background of the GIPS Standards B. I. Introduction C. II.0. Provisions of the Global Investment Performance Standards – Fundamentals of Compliance * 5. The Corporate Governance of Listed Companies: A Manual for Investors (CFA Institute, 2005) Learning Outcomes 1. “Code of Ethics and Standards of Professional Conduct” The Code of Ethics establishes the framework for ethical decision making in the investment profession. The candidate should be able to state the six components of the Code of Ethics. The Standards of Professional Conduct are organized into seven standards: I. Professionalism II. Integrity of Capital Markets III. Duties to Clients and Prospective Clients IV. Duties to Employers V. Investment Analysis, Recommendations, and Action VI. Conflicts of Interest VII. Responsibilities as a CFA Institute Member or CFA Candidate Each standard contains multiple provisions for which the candidate is responsible. The candidate should be able to identify the ethical responsibilities required by the Code and Standards...
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...------------------------------------------------- Team 129R 5th National Law School International Arbitration Moot Court Competition, 2012 ------------------------------------------------- ------------------------------------------------- In the matter of an Arbitration at, Somali City, Democratic Republic of Calona under the Calona-Nolania Bilateral Investment Treaty ------------------------------------------------- Wayne Electronics.........................................................................................................Claimant v. Democratic Republic of Calona……........................................................................Respondent ------------------------------------------------- (Arb/Cas/12/35) ------------------------------------------------- ------------------------------------------------- Memorandum for Respondent ------------------------------------------------- Table of Contents Table of Abbreviations I Index of Authorities IV Statement of Jurisdiction XI Statement of Facts XII Questions Presented XV Summary of Pleadings XVI Arguments Advanced 1 I. The Tribunal Does Not Have Jurisdiction Over The Claims Brought Before It. 1 A. The undertaking of the Claimant does not amount to an investment. 1 B. The Tribunal does not have jurisdiction over contractual matters. 2 1. The Tribunal does not have jurisdiction over contractual disputes because of an exclusive dispute resolution clause. 2 ...
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