| 5th June 2017 01:40 PM | |
| shikha | Re: Mahatma Gandhi University Kottayam Syllabus I am giving detailed syllabus of B.Com 2nd Semester Course of Mahatma Gandhi University Kottayam for your reference: Mahatma Gandhi University Kottayam B.Com 2nd Semester Syllabus CORPORATE REGULATIONS AND ADMINISTRATION MODULE 1- INTRODUCTION : Brief History Of Company Law In India - Introduction To Companies Act 2013 Important Definitions and concepts -Associate Company - Body Corporate - Books Of Account - Company Limited By Guarantee- Company Limited By Shares - Contributory - Control – Debenture – Document - Employees’ Stock Option – Financial Statement - Financial Year - Foreign Company - Free Reserves - Global Depository Receipt -Indian Depository Receipt – Government Company - Key Managerial Personnel - Member - Net Worth –Officer – Officer Who Is In Default - One Person Company - Private Company – Promoter – Prospectus - Public Company - Small Company - Subsidiary Company - Unlimited Company- Corporate Social Responsibility (Instructional Hours-10) MODULE 2- INCORPORATION OF COMPANY Formation Of Company – Memorandum – Articles- Incorporation Of Company – Doctrine of Indoor Management - Doctrine of Constructive Notice - Lifting up of Corporate veil - Formation Of Companies With Charitable Objects - Commencement Of Business - Registered Office Of Company - Alteration Of Memorandum - Alteration Of Articles - Conversion Of Companies - Public Offer - Private Placement - Prospectus – Deemed Prospectus - Contents Of Prospectus - Shelf Prospectus - Red Herring Prospectus – Liability For Misstatements In Prospectus - Allotment Of Securities. (Instructional Hours- 15) MODULE 3- SHARE CAPITAL AND DEBENTURES Kinds Of Share Capital - Voting Rights - Variation Of Shareholders’ Rights - Application Of Premiums Received On Issue Of Shares- Prohibition On Issue Of Shares At Discount- Issue Of Sweat Equity Shares - Book Building Process - Issue And Redemption Of Preference Shares- Transfer And Transmission Of Securities- Punishment For Personation Of Shareholder - Power Of Limited Company To Alter Its Share Capital- Further Issue Of Share Capital- Issue Of Bonus Shares- Reduction Of Share Capital- Buy Back Of Securities – Issue and Redemption of Debentures. (Instructional Hours - 12) MODULE 4 - ADMINISTRATION OF COMPANIES Register Of Members - Annual Return- Annual General Meeting - Calling Of Extraordinary General Meeting- Notice Of Meeting Quorum For Meetings- Chairman Of Meetings- Proxies - Voting By Show Of Hands - Voting Through Electronic Means - Demand For Poll- Postal Ballot- Resolutions Ordinary And Special Resolutions - Resolutions Requiring Special Notice- Minutes Of Meetings - Manner Of Selection Of Independent Directors Appointment Of Director Elected By Small Shareholder - Appointment Of Directors - Director Identification Number - Appointment Of Additional Director, Alternate Director And Nominee Director- Disqualifications For Appointment - Number Of Directorships - Duties Of Directors- Vacation Of Office - Resignation - Removal - Meetings Of Board - Resolutions And Proceedings - Audit Committee - Powers Of Board - Appointment Of Managing Director, Whole-Time Director Or Manager - Maximum Managerial Remuneration - (Instructional Hours - 20) MODULE 5- WINDING UP Modes - Circumstances Of Winding Up By Tribunal - Petition For Winding Up Powers Of Tribunal- Company Liquidators And Their Appointments- Submission Of Report – Powers And Duties Effect Of Winding Up Order- Voluntary Winding Up - Circumstances - Declaration Of Solvency - Meeting Of Creditors- Commencement Of Voluntary Winding Up- Appointment Of Company Liquidator- Final Meeting And Dissolution Of Company Official Liquidators –Appointment -Powers And Functions. (Instructional Hours - 15) INCOME TAX – ASSESSMENT AND PLANNING Module 1. Assessment Of Firms : Conditions to Assess a Firm as a Partnership Firms - Unders Sections. 184 and 185 - Computation of Tax on Total Income of a Firm - Alternate Minimum Tax - (Instructional hours - 25 ) Module-2 Association Of Persons Assessment of Association of persons/ Body of Individuals - Computation of Income of an AOP or BOI - Taxability on Share of Profit From AOP or BOI (Instructional hours - 15 ) Module 3. Assessment of co-operative societies : Rate of tax for co-operative societies - Deductions from gross total income under chapter VI A applicable to cooperative societies - Computation of Taxable Income and Tax Liability. ( Instructional hours- 15) Module 4. Assessment of Companies (Theory only) : Domestic Company - Foreign Company - Company in which Public are Substantially Interested - Rate of Tax applicable for Indian Companies - Rate of Tax applicable for Foreign Companies - Deductions from the gross total income, under Chapter VIA - Minimum Alternate Tax - Book Profit for the purpose of MAT - Tax Credit for Minimum Alternate Tax - Corporate dividend tax - Tax Under Tonnage Tax System. (Theory only, Instructional hours- 10) Module 5. Tax planning : (Theory only) Tax evasion -Tax avoidance - Tax planning - Tax management - Difference between Tax Planning and Tax Evasion - Difference between Tax Planning and Tax Management - .Need for Tax Planning - Limitations of Tax Planning – Tax Planning for Employees - Tax planning relating to income from house property - Tax planning relating to income from business - Tax planning relating to capital gains - Tax planning relating to income from other sources. ((Theory only) Instructional hours - 25) Mahatma Gandhi University Kottayam B.Com 2nd Semester Syllabus     |
| 5th June 2017 01:15 PM | |
| Unregistered | Mahatma Gandhi University Kottayam Syllabus I have passed 1st Semester of B.Com Course of Mahatma Gandhi University Kottayam. I need syllabus of 2nd Semester of this Course. So tell me what should I do to download syllabus of B.Com 2nd Semester Course of Mahatma Gandhi University Kottayam? |
