Online Quiz for 12th commerce students GSEB free Check your Preparation.

Dear Students,

This online quizs is free of cost for you. Your can cheque your prpareation and build up your confidence. You will get your result of quiz on sucessfully submission immediately. This quiz is useful for 12th commerce student as well other accountnacy studetns. Please attend the quizes by click on the quiz. 

Best of Luck. 

Quiz 1

Quiz 2

Quiz 3

Quiz 4

Quiz 12th Commerce Sub: Accountancy, Part one

Quiz 12th Commerce Sub: Accountancy, Part two

This quiz is useful for 12th Students GSHEB Commerce studetns. 

Click on above link to attempt the Quiz 

M.Com Sem 3 Cost Accounting 2 HNGU Syllabus

 

Useful Links for M. Com Sem 3 Cost Accounting 2 HNGU Syllabus

https://youtu.be/gOFCt2Vg9Z8?si=jImXJ1mX2HUuDA7E

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https://youtu.be/ymMkeQV6-Ac?si=ct1hvdPyoqay8Mom

https://drhdp.blogspot.com/2020/12/mcqs-cost-accounting-2-mcom-sem-3.html?m=1

https://drhdp.blogspot.com/search?q=M.Com.+sem+3&m=1

VALUATION OF SECURITIES FORMULA- M.COM SEM 1 FM UNIT - 2 HNGU

 

RISK AND RETURN-SOLUTION M.COM SEM -1 - FINANCIAL MANAGEMENT - SEM 1 - HNGU

 

शेयर खरीदने से पहले निम्नलिखित बिंदुओं पर ध्यान दें:

 शेयर खरीदने से पहले निम्नलिखित बिंदुओं पर ध्यान दें:

1. *PE Ratio (Price to Earnings Ratio):* कंपनी का PE Ratio उसकी इंडस्ट्री के PE Ratio से कम होना चाहिए, ताकि कंपनी अंडरवैल्यूड हो।

2. *ROE (Return on Equity):* कंपनी का ROE 15% से अधिक होना चाहिए, जिससे यह पता चलता है कि कंपनी अपने शेयरधारकों के निवेश पर अच्छा रिटर्न दे रही है।

3. *ROCE (Return on Capital Employed):* कंपनी का ROCE 15% से अधिक होना चाहिए, जो कंपनी की पूंजी के प्रभावी उपयोग को दर्शाता है।

4. *Debt:* कंपनी पर कर्ज कम होना चाहिए, जिससे वित्तीय स्थिरता बनी रहे और ब्याज भुगतान का बोझ न हो।

5. *Promoter Holding:* प्रमोटर्स के पास 50% से अधिक शेयर होल्डिंग होनी चाहिए, जो कंपनी में उनके उच्च विश्वास और नियंत्रण को दर्शाता है।

6. *Net Profit Growth:* कंपनी का नेट प्रॉफिट साल दर साल (YOY) बढ़ता रहना चाहिए, जिससे कंपनी के विकास की स्थिरता का संकेत मिलता है।

इनके अतिरिक्त ध्यान देने योग्य कुछ और बिंदु:

7. *Cash Flow:* कंपनी के ऑपरेशनल कैश फ्लो सकारात्मक और स्थिर होने चाहिए, ताकि कंपनी की नकदी प्रवाह की स्थिति स्पष्ट हो।

8. *Dividend History:* कंपनी का डिविडेंड इतिहास अच्छा होना चाहिए, जो कंपनी के मुनाफे को शेयरधारकों के साथ साझा करने की नीति को दर्शाता है।

9. *Management Quality:* कंपनी का प्रबंधन टीम अनुभवी और विश्वसनीय होनी चाहिए, जिससे कंपनी की दीर्घकालिक रणनीति और निर्णय सही दिशा में हों।

10. *Sector Performance:* कंपनी जिस सेक्टर में काम करती है, उसका प्रदर्शन और भविष्य की संभावनाएं अच्छी होनी चाहिए।

इन बिंदुओं को ध्यान में रखते हुए शेयरों का चयन करना निवेश को सुरक्षित और लाभदायक बना सकता है।

Inflation Accounting

Inflation accounting is a specialized accounting technique used to adjust financial statements to account for the effects of inflation on a company's financial performance and position. Traditional accounting methods often fail to reflect the true economic reality during periods of significant inflation, as they do not consider the erosion of purchasing power over time. Inflation accounting addresses this limitation by adjusting historical cost figures to reflect the current value of assets, liabilities, revenues, and expenses.

There are two main approaches to inflation accounting:

1. 1. Current Purchasing Power Accounting (CPPA): Under CPPA, financial statements are restated to reflect changes in the general price level since the original transactions occurred. This involves adjusting historical costs using an appropriate price index, such as the Consumer Price Index (CPI) or the Wholesale Price Index (WPI). By restating figures in terms of a common unit of purchasing power, CPPA aims to provide users of financial statements with more meaningful information about an entity's financial performance and position.

2. Constant Dollar Accounting: Constant dollar accounting involves restating financial figures using a specific base year's purchasing power as the unit of measurement. Unlike CPPA, which adjusts figures based on current prices, constant dollar accounting maintains consistency by expressing all monetary amounts in terms of the purchasing power of a chosen base year. This approach allows for easier comparison of financial data across different time periods, as it eliminates the effects of inflation on reported figures.

2. Inflation accounting is particularly relevant in economies experiencing high or volatile inflation rates, as it helps mitigate the distorting effects of inflation on financial reporting. However, it also involves certain challenges and complexities, such as selecting appropriate price indices, estimating inflation rates, and determining the practicality of implementation. Despite these challenges, inflation accounting can provide valuable insights into an organization's financial performance and facilitate more informed decision-making by stakeholders.

Social Accounting

Social accounting is a method used by organizations to assess and communicate their social, environmental, and ethical performance. It goes beyond financial reporting to include the impact of an organization's activities on society at large. This approach recognizes that businesses have responsibilities beyond profit generation and aims to provide stakeholders with a more comprehensive understanding of an organization's contributions and impacts.Key elements of social accounting include identifying and measuring social and environmental indicators, such as carbon emissions, community engagement, labor practices, and diversity initiatives. These indicators are often aligned with relevant frameworks and standards, such as the Global Reporting Initiative (GRI) or the United Nations Sustainable Development Goals (SDGs).

Social accounting serves multiple purposes, including enhancing transparency, accountability, and trust among stakeholders. By reporting on their social and environmental performance, organizations can demonstrate their commitment to sustainability and corporate social responsibility (CSR). Additionally, social accounting can inform decision-making processes within organizations, helping them identify areas for improvement and innovation.

Overall, social accounting plays a crucial role in promoting sustainable business practices and fostering a more holistic approach to organizational performance measurement and reporting. It aligns with the growing emphasis on environmental, social, and governance (ESG) considerations in business operations and investment decisions, ultimately contributing to a more sustainable and equitable society.