1. Issue, Forfeiture and Reissue of Shares 2. Concept and Process of Book-Building 3. Issue of Rights, Bonus Shares and Buy Back of Shares 4. Issue and Redemption of Preference Shares 5. Issue of Debentures 6. Red-emption of Debentures 7. Final Accounts of Companies 8. Disposal of Profits (as per New AS-4) 9. Valuation of Goodwill 10. Valuation of Shares 11. Accounting for Amalgamation of Companies As per A.S.-14 (ICAI) 12. Internal Reconstruction 13. Consolidated Balance Sheet of Holding Companies/Parent Companies (with A.S.-21) 14. Liquidation or Winding-Up a Company (Based on Insolvency Bankruptcy Code, 2016) 15.Financial Reporting for Corporate Sector Objective Type Questions

This textbook has been designed to meet the needs of B.Sc. Third Semester students of Physics as per Common Minimum Syllabus prescribed for Patna University and other Universities and Colleges under the recommended National Education Policy 2020 in Bihar. The book extensively covers important aspects of the modern-day course curriculum such as classical-, quantum- and statistical-based solutions to the most complicated problems in physics of micro-dimensional size. The book comprised of two theory papers 'Thermal Physics & Thermodynamics' and 'Electricity & Magnetism'. The theory part starts with Maxwell-Boltzmann Energy Distribution Law for an ideal gas followed by Degrees of Freedom, Law of Equipartition of Energy, Molecular Collisions, Mean Free Path, Transport Phenomenon. Subject further progresses to explain the Brownian Motion and Rectilinear Flow of Heat, Vander Waal's Equation for Real Gases, Jools-Thomson Effect, Zeroth, First, Second, Third Laws of Thermodynamics, Concept of Entropy and Thermodynamic Potentials along with nine laboratory experiments are incorporated pertaining to this paper. The paper Electricity and Magnetism covers important topics such as Electrostatics, Dielectric Properties of Matter, Magnetism, Electromagnetic Damping, Electromagnetic Induction and Electrical Circuits along with fourteen Laboratory experiments are incorporated pertaining to this paper. Also, oral questions are incorporated at the end of each experiment which are usually asked in Practical examination. This textbook has been designed to meet the needs of B.Sc. Third Semester students of Physics as per Common Minimum Syllabus prescribed for Patna University and other Universities and Colleges under the recommended National Education Policy 2020 in Bihar. The book extensively covers important aspects of the modern-day course curriculum such as classical-, quantum- and statistical-based solutions to the most complicated problems in physics of micro-dimensional size. The book comprised of two theory papers 'Thermal Physics & Thermodynamics' and 'Electricity & Magnetism'. The theory part starts with Maxwell-Boltzmann Energy Distribution Law for an ideal gas followed by Degrees of Freedom, Law of Equipartition of Energy, Molecular Collisions, Mean Free Path, Transport Phenomenon. Subject further progresses to explain the Brownian Motion and Rectilinear Flow of Heat, Vander Waal's Equation for Real Gases, Jools-Thomson Effect, Zeroth, First, Second, Third Laws of Thermodynamics, Concept of Entropy and Thermodynamic Potentials along with nine laboratory experiments are incorporated pertaining to this paper. The paper Electricity and Magnetism covers important topics such as Electrostatics, Dielectric Properties of Matter, Magnetism, Electromagnetic Damping, Electromagnetic Induction and Electrical Circuits along with fourteen Laboratory experiments are incorporated pertaining to this paper. Also, oral questions are incorporated at the end of each experiment which are usually asked in Practical examination.

This textbook has been designed to meet the needs of B.Sc. First Semester students of Zoology for Patna University and other Universities in Bihar under the recommended National Education Policy 2020. It comprehensively covers theory and practical papers, namely, Diversity of Non-chordata. The theory part of this book aptly discusses the importance of systematics, taxonomy and structural organisation of non-chordates. The students will learn the organisation, complexity and characteristic features of non-chordates and recognize the life functions and the ecological roles of various animal phyla. Relevant experiments corresponding to the theoretical topics and examples have been presented systematically to help students achieve sound conceptual understanding and learn experimental procedures.

1. Accounting — Meaning and Scope, 2. Accounting Principles : Concepts and Conventions, 3. Double Entry System, 4. Recording of Transactions : Journal, Ledger and Trial Balance, 5. Sub-division of Journal : Subsidiary Books (i) Cash Book (ii) Other Subsidiary Books, 6. Final Accounts-with Adjustments, 7. Accounting Standards, 7 (A) . Detailed Study of Accounting Statndards 6 and 10, 8. Branch Accounting, 9. Departmental Accounting, 10. Royalty Accounts, 11. Accounting of Non-Trading or Not-for-Profit Organisations/Institutions, 12. Joint Venture Accounts, 13. Consignment Accounts, 14. Investment Accounts, 15. Dissolution of a Partnership Firm-I, 16. Dissolution of a Partnership Firm-2, 17. Dissolution of a Partnership Firm-3, 18. Amalgamation of Partnership Firm, 19. Sale of Partnership Firm/Conversion into Company. 20. Revenue Recognition (AS -9), 21. Depreciation, 22. Computerised Accounting Sysytem (CAS), Chapterwise Very Short Answer Type Questions

An excellent book for commerce students appearing in competitive, professional and other examinations. 1. Statistics : Meaning, Nature and Limitations, 2. Statistics : Scope and Importance, 3. Statistical Investigation, 4. Types and Collection of Data, 5. Questionnaire and Schedule, 6. Sample Survey, 7. Editing of Collected Data, 8. Classification and Tabulation of Data, 9. Diagrammatic Presentation of Data, 10. Graphic Presentation of Data, 11. Construction of Frequency Distribution, 12. Measures of Central Tendency, 13. Geometric Mean and Harmonic Mean, 14. Partition Values, 15. Measures of Dispersion, 16. Measures of Skewness, 17. Moments, 18. Measures of Kurtosis, 19. Correlation, 20. Index Number, 21. Analysis of Time Series, 22. Interpolations and Extrapolation, 23 . Regression Analysis, 24. Probability Theory, 25. Probability Distributions or Theoretical Frequency Distributions, 26. Association of Attributes, 27 . Sampling Theory and Tests of Significance, 28. Chi-Square Test and Goodness of Fit, 29. Analysis of Variance, 30 . Statistical Quality-Control (SQC).

1Issue, Forfeiture and Reissue of Shares, 2. Issue of Rights, Bonus Shares and Buy Back of Shares, 3. Issue and Redemption of Preference Shares, 4. Issue of Debentures, 5. Redemption of Debentures, 6. Final Accounts of Companies, 7. Disposal of Profits Including Dividend, 8. Valuation of Goodwill , 9. Valuation of Shares, 10. Accounting for Amalgamation of Companies as per A.S.-14, 11. Internal Reconstruction (Accounting for Reconstruction of a Company), 12. Holding and Subsidiary Companies : Preparation of Consolidated Balance Sheet, 13. Cash-Flow Statement (AS-3).

Strictly according to the latest syllabus prescribed by Central Board of Secondary Education (CBSE), Delhi and State Boards of Bihar, Jharkhand, Uttarakhand, Rajasthan, Haryana, H.P. etc. & Navodaya, Kasturba, Kendriya Vidyalayas etc. following CBSE curriculum based on NCERT guidelines Problems and Solutions in Accountancy Class XII Part : A - Accounting for Not-for-Profit Organisations and Partnership Firms 1. Accounting for Not-for-Profit Organisations, 2. Accounting for Partnership Firms—Fundamentals, 3. Goodwill : Meaning, Nature, Factors Affecting and Methods of Valuation, 4. Reconstitution of Partnership–change in Profit-Sharing Ratio among the Existing Partners, 5. Admission of a Partner, 6. Retirement of a Partner, 7. Death of a Partner, 8. Dissolution of Partnership Firm. Part : B - Company Accounts and Analysis of Financial Accounting 1. Accounting for Share Capital : Share and Share Capital, 2. Accounting for Share Capital : Issue of Shares, 3. Forfeiture and Re-Issue of Share, 4. ssue of Debentures, 5. Redemption of Debentures, 6. Financial Statements of a Company : Balance Sheet and Statement of Profit and Loss, 7. Tools for Financial Statement Analysis : Comparative Statements, 8. Common-Size Statements, 9. Accounting Ratios, 10. Cash Flow Statement.

1.Statistics : Concept, Nature and Limitations, 2.Statistics : Scope and Significance, 3.Types and Collection of Data, 4. Classification and Tabulation of Data, 5. Frequency Distribution, 6. Graphic Presentation of Data, 7. Measures of Central Tendency (Mean, Median, Mode), 8. Measures of Variation or Dispersion (Rang, Q. D., M. D. & S. D.), 9. Measures of Skewness, 10. Measures of Kurtosis, 11. Correlation, 12. Regression Analysis, 13. Probability Theory, 14. Probability Distributions (Binomial, Poisson and Normal), 15. Sampling Theory and Tests of Significance. 16. Appendix.

UNIT – I Archaeology & Ancient India 1. The Story of the First Cities : Harappan Archaeology, 2. Political and Economic History from the Mauryan to Gupta Period, 3. Social History : With Special Reference to Mahabharata, 4. History of Ancient Indian Religions with Special Reference to Buddhism and Sanchi Stupa, UNIT – II Medieval India 5. The Ain-i-Akbari : Agrarian Relations, 6. The Mughal Court : Reconstructing History through Chronical, 7. Architecture of Hampi (Vijaynagar), 8. Religious History : The Bhakti-Sufi Tradition, 9. Medieval Society through Foreign Travellers Accounts, UNIT- III Modern India 10. Colonialism and Rural Society : Evidence from Official Report, 11. ‘1857’ A Review, 12. Colonial Cities—Urbanisation, Planning and Architecture, 13. Mahatma Gandhi through Contemporary Eyes and his Role in the Indian Politics, 14. Partition of India and its Study through Oral Sources, 15. Making of the Indian Constitution.

1. Introduction to Accounting, 2. Basic Accounting Terms/Terminology, 3. Theory Base of Accounting : Accounting Principles—Fundamental Assumptions or Concepts, 4. Accounting Standards and IFRS, 5. Double Entry System, 6. Process and Bases of Accounting, 7. Origin of Transactions : Source Documents and Vouchers, 8. Accounting Equation, 9. Rules of Debit and Credit, 10. Recording of Business Transactions : Books of Original Entry—Journal, 11. Ledger, 12. Special Purpose (Subsidiary) Books (I) : Cash Book, 13. Special Purpose (Subsidiary) Books (II), 14. Bank Reconciliation Statement, 15. Trial Balance and Errors, 16. Depreciation, 17. Provisions and Reserves, 18. Accounting for Bills of Exchange, 19. Rectification of Errors, 20. Capital and Revenue Expenditures and Receipts, 21. Financial Statements/Final Accounts (Without Adjustment), 22. Final Accounts (With Adjustment), 23. Accounts from Incomplete Records or Single Entry System, 24. Accounting for Not-for-Profit Organisations, Computer in Accounting 1. Introduction to Computer and Accounting Information System (AIS), 2. Applications of Computer in Accounting, 3. Accounting and Database System. Project Work.