B.Com Semester III:

Run by Cost Accountant with more than 20+ years of business experience. Subjects are handled by faculty with immense experience in teaching. Regular and weekend batches. Paper wise coaching is available. Limited to 10 students per batch.

Courses would contain:

• Syllabus coverage through Class room sessions
• Sessions for clearing doubts individually
• Online Class room tests
• Revision of previous years Question papers
• Conducting mock exams to prepare for ultimate exam at the end of course
• Support in submission of required forms to Institute.

Papers covered:

Corporate Accounting â??

UNDERWRITING OF SHARES Meaning â?? Underwriting Commission â?? Underwriter â?? functions - Advantages of Underwriting, Types of Underwriting â?? Marked and Unmarked Applications â?? Problems (Excluding Journal entries). PROFIT PRIOR TO INCORPORATION Meaning â?? calculation of sales ratio â?? time ratio â?? weighted ratio â?? treatment of capital and revenue expenditure â?? Ascertainment of pre-incorporation and post-incorporation profits by preparing Profit and Loss Account and Balance Sheet.  VALUATION OF GOODWILL Meaning â?? Circumstances of Valuation of Goodwill â?? Factors influencing the value of Goodwill â?? Methods of Valuation of Goodwill: Average Profit Method, Super Profit Method, Capitalization of average Profit Method, Capitalization of Super Profit Method, and Annuity Method - Problems. VALUATION OF SHARES Meaning â?? Need for Valuation â?? Factors Affecting Valuation â?? Methods of Valuation: Intrinsic Value Method, Yield Method, Earning Capacity Method, Fair Value of shares. Rights Issue and Valuation of Rights Issue - Problems. COMPANY FINAL ACCOUNTS Statutory Provisions regarding preparation of Company Final Accounts â??Treatment of Special Items â??Tax deducted at source â?? Advance payment of Tax â?? Provision for Tax â?? Depreciation â?? Interest on debentures â?? Dividends â?? Rules regarding payment of dividends â?? Transfer to Reserves â?? Preparation of Profit and Loss Account and Balance Sheet in vertical form (As per 2011 revised format)

FINANCIAL MANAGEMENT - INTRODUCTION FINANCIAL MANAGEMENT: Introduction â?? Meaning of Finance â?? Business Finance â?? Finance Function â?? Aims of Finance Function â?? Organization structure of Finance Department - Financial Management â?? Goals of Financial Management â?? Financial Decisions â?? Role of a Financial Manager â?? Financial Planning â?? Steps in Financial Planning â?? Principles of Sound Financial Planning â?? Factors influencing a sound financial plan. 

TIME VALUE OF MONEY: Introduction â?? Meaning& Definition â?? Need â?? Future Value (Single Flow â?? Uneven Flow & Annuity) â?? Present Value (Single Flow â?? Uneven Flow & Annuity)â?? Doubling Period â?? Concept of Valuation: Valuation of Bonds, Debentures and shares - Simple Problems. 

FINANCING DECISION: Introduction â?? Meaning of Capital Structure â?? Factors influencing Capital Structure â?? Optimum Capital Structure â?? Computation & Analysis of EBIT, EBT, EPS â?? Leverages. Simple Problems. 

INVESTMENT & DIVIDEND DECISION: Investment Decision: Introduction â?? Meaning and Definition of Capital Budgeting â?? Features â?? Significance â?? Process â?? Techniques: Payback Period, Accounting Rate of Return, Net Present Value, Internal Rate of Return and profitability index Simple Problems. Dividend Decision: Introduction â?? Meaning and Definition â?? Determinants of Dividend Policy â?? Types of Dividends â?? Bonus share 

WORKING CAPITAL MANAGEMENT: Introduction â?? Concept of Working Capital â?? Significance of Adequate Working Capital â?? Evils of Excess or Inadequate Working Capital â?? Determinants of Working Capital â?? Sources of Working Capital.