{"title":"MCom Semester IV","description":"","products":[{"product_id":"import-export-management","title":"Import Export Management","description":"\u003cp\u003eEducation evolves continuously to keep up with changing knowledge and new teaching methods. As subjects grow and develop, it becomes necessary to update the curriculum. In line with the New Education Policy 2020, Kavayitri Bahinabai Chaudhari North Maharashtra University has introduced a revised syllabus for Second-year Master of Commerce students.\u003cbr\u003eTo support this change, we have prepared updated learning resources to help students in their studies. We are pleased to present the textbook “Import Export Management,” specially designed for S.Y.M.Com students. This book follows a self-learning approach, making it easy to understand. It also includes exam questions from NMU and other universities to assist students in their exam preparation.\u003cbr\u003eWe sincerely thank our family members, Respected Principal Prof. Arvind Chaudhari, Prof. Anil P. Dongre, Professor \u0026amp; Dean, Faculty of Commerce \u0026amp; Management, KBCNMU, Prashant Publications, Shri Rangrao Patil, and their dedicated team for their valuable support. We also extend our heartfelt appreciation to Shri Sadashiv Laxman Patil for his constant encouragement.\u003cbr\u003eWe welcome suggestions from readers to further improve this book.\u003cbr\u003eWith best regards,\u003c\/p\u003e","brand":"Prashant Publication","offers":[{"title":"Default Title","offer_id":48414940037349,"sku":null,"price":195.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0802\/8563\/0693\/files\/Import-Export-Management_Kapase-1-768x1179.jpg?v=1771074021"},{"product_id":"ग्राहक-वर्तवणूक","title":"ग्राहक वर्तवणूक","description":"","brand":"Prashant Publication","offers":[{"title":"Default Title","offer_id":48414958190821,"sku":null,"price":275.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0802\/8563\/0693\/files\/Grahak-Vartanuk_Dr-Dinesh-Bhakkad-1-768x1151.jpg?v=1771074604"},{"product_id":"activity-based-costing","title":"Activity Based Costing","description":"\u003cp\u003eThe present textbook titled “Activity Based Costing” has been meticulously prepared to cater to the academic and practical needs of M.Com students, especially in alignment with the National Education Policy (NEP) 2020. The book is designed to enhance conceptual understanding, analytical ability, and application skills, with a focus on interdisciplinary learning and real-world relevance.\u003c\/p\u003e\n\u003cp\u003eActivity Based Costing is an essential component of modern business practices. It ensures cost transparency, efficiency, and compliance with statutory regulations. The subject is not only vital for students aspiring to become cost auditors or management professionals but also for those aiming to contribute to sustainable business practices.\u003c\/p\u003e\n\u003cp\u003eThis book is structured to meet the curriculum framework recommended by NEP 2020, which emphasizes a holistic, flexible, and multidisciplinary approach to higher education. It encourages critical thinking, skill development, and ethical values through integrated content. Each chapter includes learning outcomes, conceptual clarity, practical examples, case studies, MCQs, and assignments to enhance student engagement and comprehension.\u003c\/p\u003e\n\u003cp\u003eSalient features of this book include:\u003c\/p\u003e\n\u003cp\u003e• Coverage of key concepts of Activity Based Costing, including its objectives, planning, execution, and reporting.\u003cbr\u003e• Emphasis on legal framework and professional ethics relevant to cost auditing.\u003cbr\u003e• Integration of real-life case studies and industry-based examples.\u003cbr\u003e• Inclusion of self-assessment tools, such as objective questions, review questions, and practical problems.\u003cbr\u003e• Focus on skill-based learning and outcome-based education as advocated by NEP 2020.\u003cbr\u003eWe hope this textbook serves as a valuable academic companion to students, teachers, and practitioners alike. We sincerely welcome feedback and suggestions for improvement in future editions.\u003c\/p\u003e","brand":"Prashant Publication","offers":[{"title":"Default Title","offer_id":48426852679909,"sku":null,"price":225.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0802\/8563\/0693\/files\/Activity-Base-Coasting-Cover-1-768x997.jpg?v=1771397223"},{"product_id":"advanced-accountancy-iv-1","title":"Advanced Accountancy – IV","description":"\u003cp\u003e\u003cspan\u003eWe have great pleasure in presenting the text book on Advanced Accountancy for M.Com Semester IV students of KBC North Maharashtra University. The book has been written in student friendly approach, each chapter contains sufficient theory to acquire a through understanding of the concepts. This book delivers into the intricate world of audits, providing valuable insights and practical knowledge to auditors, professionals, and students alike. Through a series of lectures, we explore the audit procedures, regulations, and reporting requirements specific to different industries.\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eUnit 1 focuses on the audit of banks, encompassing the salient features of relevant enactments and the approach to bank audit. We examine the verification of assets and liabilities, including cash, investments, loans, and non-performing assets. Additionally, we delve into the audit of income and expenses, profit transfers, and dividends. In Unit 2, we shift our attention to th e audit of co-operative societies, analyzing the unique features and provisions outlined in the Maharashtra State Co-operative Societies Act. We explore the intricacies of auditing co-operative societies and discuss the essential components of an audit report for such entities. Unit 3 explores the audit procedures specific to specialized units such as hospitals, hotels, cinema halls, and hire-purchase and leasing companies. We delve into the distinct aspects of auditing each of these entities and highlight the key considerations and procedures to ensure effective audits. Unit 4 introduces the concept of Information System Auditing (IS Auditing) and emphasizes the need for auditing information systems. We cover the objectives, planning process, and evaluation of controls in an information system audit, including management controls, operational controls, organizational controls, and application controls. Unit 5 delves into the realm of management audit, providing an understanding of its nature, objectives, scope, and importance. We discuss the merits and limitations of management audit, drawing a clear distinction between management audit and statutory audit. Furthermore, we explore the qualifications, duties, and role of a management auditor, along with guidelines for drafting reports that enhance managerial effectiveness. Finally, in Unit 6, we unravel the intricacies of preparing audit reports for limited companies. We examine the contents and requirements of audit reports as mandated by the Companies Act, Companies (Audit and Auditors) Rules, and the CARO 2016. We also explore the nature of opinions expressed by auditors and the significance of notes to accounts about study of SA 700 and SA 800.\u003c\/span\u003e\u003c\/p\u003e","brand":"Prashant Publication","offers":[{"title":"Default Title","offer_id":48453808160997,"sku":null,"price":165.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0802\/8563\/0693\/files\/Advanced-Accountancy-IV_Dr-Ameya-C-Lohar_cnvt-1_535e6013-e064-4f6f-9d35-5259ecbfce3f.jpg?v=1771673611"},{"product_id":"management-accounting-ii-1","title":"Management Accounting – II","description":"\u003cp\u003e\u003cspan\u003eWe have great pleasure in placing this text book on “Management Accounting’’ (Course code 401) before the students of the Second Year of M. Com. of the Kavayitri Bahinabai Chaudhari North Maharashtra University, Jalgaon (KBCNMU). This book has been designed and written specifically for the students preparing for the M.Com. Semester-IV Examinations of the KBCNMU. It has been written according to the revised syllabus prescribed for the Fourth Semester of the Second Year of M.Com being implemented w.e.f. June 2022 by the KBCNMU, Jalgaon.\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eWe have tried to make this book useful for the students pursuing the M.Com programme of the KBCNMU, the M.Com programme of Moolji Jaitha College (Autonomous), Jalgaon, and M.Com programme of Pratap College (Autonomous), Amalner.\u003c\/span\u003e\u003cbr\u003e\u003cspan\u003eIt is also useful for the students preparing for the professional examinations of the I.C.A.I., the I.C.W.A.I., the I.C.S.I. and other professional courses like MBA and such other management courses as well as competitive examinations\u003c\/span\u003e\u003c\/p\u003e","brand":"Prashant Publication","offers":[{"title":"Default Title","offer_id":48453809406181,"sku":null,"price":395.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0802\/8563\/0693\/files\/Management-Accounting-II_CA-Yashwant-A-Saindane_cnvt-1_b3cf5537-ef97-4608-ab47-1e6afcb67e3e.jpg?v=1771674207"},{"product_id":"corporate-social-responsibility","title":"Corporate Social Responsibility","description":"\u003cp\u003e\u003cspan\u003eWithin the world of business, the main “responsibility” for corporations has historically been to make money and increase shareholder value. Corporate Social Responsibility has turned out to be one of the most persistent “management fashions” of the last decade. CSR is considered by corporations worldwide as an increasingly necessary practice, following huge corporate (ethical) scandals and company breakdowns that have surfaced among once highly reputed firms.\u003c\/span\u003e\u003c\/p\u003e","brand":"Prashant Publication","offers":[{"title":"Default Title","offer_id":48477438279909,"sku":null,"price":170.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0802\/8563\/0693\/files\/Corporate-Social-Responsibility_cnvt-1.jpg?v=1772175976"},{"product_id":"किरकोळ-विक्री-व्यवस्थापन-सिद्धांत-आणि-प्रक्रिया","title":"किरकोळ विक्री व्यवस्थापन सिद्धांत आणि प्रक्रिया","description":"\u003cp\u003e\u003cspan\u003eअंतर्गत व्यापारातील किरकोळ विक्री महत्त्वपूर्ण असा अविभाज्य घटक आहे. उपभोक्त्यांना हवी असलेली वस्तू किंवा सेवा त्यांच्या मागणीनुसार किरकोळ विक्रीद्वारे उपलब्ध करून दिल्या जातात. किरकोळ विक्रेता वस्तूंची विक्री लहान-लहान प्रमाणात करून एक प्रकारे तुकडे किंवा छोटे भागच विक्री करीत असतो. किरकोळ विक्रेता घाऊक व्यापारी किंवा उत्पादक किंवा वितरक यांच्याकडून वस्तूंची खरेदी करतो आणि अंतिम ग्राहक किंवा उपभोक्ता यांना पाहिजे त्या प्रमाणात हवी असलेली वस्तू उपलब्ध करवून देत असतो. किरकोळ विक्रेता हा वस्तू वाटप साखळीतील घाऊक विक्रेता आणि अंतिम ग्राहक (उपभोक्ता) यांच्यातील महत्वाचा दुवा आहे. किरकोळ विक्रेता हा एखादी कंपनी, अभिकर्ता किंवा संस्था स्वरूपात कार्यरत असू शकतो. सद्य:स्थितीत किरकोळ विक्री ही केवळ दुकानांद्वारेच केली जाते असे नव्हे, तर इंटरनेट, पोस्ट किंवा मार्केटिंगद्वारे केली जाते. वाणिज्य आणि व्यवस्थापन शिक्षणाचे बदलते व आधुनिक स्वरूप विचारात घेऊन सदरील पुस्तकात किरकोळ विक्री, विक्री व्यवस्था, विक्री पध्दती, विक्री व्यवस्थेचा आकृतीबंध, विक्रीचे अर्थशास्त्र, बाजारपेठेचे प्रभागीकरण, ग्राहक संबंध व्यवस्थापन, उपभोक्ता वर्तणूक, विक्री विपणन मिश्र, मॉल व्यवस्थापन, माहिती तंत्रज्ञानाचा वापर तसेच आधुनिक विचारप्रवाहात ग्राहकानंद, ई-रिटेलिंग अशा विविध विषय व तंत्र याविषयी सविस्तर चर्चा केली आहे.\u003c\/span\u003e\u003c\/p\u003e","brand":"Prashant Publication","offers":[{"title":"Default Title","offer_id":48477529538789,"sku":null,"price":450.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0802\/8563\/0693\/files\/Kirkol-Vikari-Vavsthapan_cnvt-1.jpg?v=1772179642"},{"product_id":"आधुनिक-किरकोळ-विक्री-व्यवस्थापन-1","title":"आधुनिक किरकोळ विक्री व्यवस्थापन","description":"","brand":"Prashant Publication","offers":[{"title":"Default Title","offer_id":48479895879909,"sku":null,"price":195.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0802\/8563\/0693\/files\/Adhunik-Kirkol-Vikri-Vyvsthapan_Dr-Ravi-Kesur_cnvt-1.jpg?v=1772275413"},{"product_id":"आयात-निर्यात-व्यवस्थापन-import-export-management","title":"आयात निर्यात व्यवस्थापन (Import Export Management)","description":"\u003cp data-path-to-node=\"2\"\u003eशैक्षणिक क्षेत्र हे सतत बदलत्या जगाशी जुळवून घेणारे आहे. नव्या तंत्रज्ञानाचा उदय, शिक्षण पद्धतीतील क्रांतिकारक बदल, आणि विषयांची विस्तारलेली व्याप्ती लक्षात घेता, अभ्यासक्रमाचे सतत नूतनीकरण ही काळाची गरज ठरली आहे. राष्ट्रीय शिक्षण धोरण २०२० च्या मार्गदर्शक तत्त्वांनुसार, कवयित्री बहिणाबाई चौधरी उत्तर महाराष्ट्र विद्यापीठाने वाणिज्य शाखेच्या एम.कॉम. द्वितीय वर्षासाठी आधुनिक दृष्टिकोनातून अभ्यासक्रमात सुधारणा केली आहे.\u003c\/p\u003e\n\u003cp data-path-to-node=\"3\"\u003eविद्यार्थ्यांना या नव्या अभ्यासक्रमाशी सुसंगत ठरेल अशा उपयुक्त शैक्षणिक साधनांची गरज लक्षात घेता, मी \u003cb data-path-to-node=\"3\" data-index-in-node=\"101\"\u003e\"आयात निर्यात व्यवस्थापन\"\u003c\/b\u003e हे नवीन पाठ्यपुस्तक सादर करत आहे. हे पुस्तक विद्यार्थ्यांना स्व-अभ्यास करता यावा यासाठी सुलभ आणि समजण्यास सोपी रचना ठेवून तयार करण्यात आले आहे. यामध्ये संभाव्य परीक्षेच्या प्रश्नांचाही समावेश करण्यात आला आहे, जो विद्यार्थ्यांना परीक्षेची तयारी करताना निश्चितच उपयुक्त ठरेल.\u003c\/p\u003e","brand":"Prashant Publication","offers":[{"title":"Default Title","offer_id":48587159011557,"sku":null,"price":220.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0802\/8563\/0693\/files\/AayatNiryatVyavsthapan_Kapse-1.jpg?v=1773901344"},{"product_id":"international-accounting-standards_","title":"International Accounting Standards_","description":"\u003cp\u003eThis book has been prepared to provide a clear understanding of the concepts and practices of International Accounting. The contents are systematically organized into six chapters covering important areas such as the evolution of multinational corporations, the structure and role of IFRS Foundation and IASB, presentation and disclosure standards, accounting for assets and liabilities, financial instruments, consolidation, foreign exchange, and international financial statement analysis.\u003cbr\u003eThe book aims to present complex international accounting standards in a simple, systematic, and student-friendly manner. It is specially designed for commerce and management students, helping them understand both the theoretical framework and practical implications of international financial reporting.\u003c\/p\u003e","brand":"Prashant Publication","offers":[{"title":"Default Title","offer_id":48587174707429,"sku":null,"price":235.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0802\/8563\/0693\/files\/InternationalAccountingStandards_Lohar-1.jpg?v=1773902103"}],"url":"https:\/\/prashantpublications.com\/collections\/mcom-semester-iv.oembed?page=2","provider":"My Store","version":"1.0","type":"link"}