Professional Documents
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PSD 3rd Semester
PSD 3rd Semester
PSD 3rd Semester
Skill Development
For 3rd Semester RCU Students
Syllabus
• Unit 1: PRACTICALS ON CORPORATE ACCOUNTING-I:
• Visit any company/stock broking agency and collect share application form and
fill the contents.
• List out the SEBI guidelines for underwriting of shares and debentures.
• Collect the financial statements of a company, prepared as per Schedule-III of
Companies Act 2013, and analyze.
• Collect the balance sheet of a company and calculate value of share using
intrinsic value method
• Calculate the maximum managerial remuneration payable with imaginary
figures.
Syllabus
• Unit 2: PRACTICALS ON ENTREPRENEURSHIP DEVELOPMENT:
• Visit to small-scale industry and prepare a SWOC analysis report.
• Draft the success stories of business entrepreneurs in your region.
• List out at least ten successful entrepreneurs in Karnataka.
• List out the problems of rural entrepreneurs
• List out the government support schemes for the entrepreneurship.
Syllabus
• Unit 3: PRACTICALS ON INNOVATIVE BANKING:
• Collect and fill the application form for opening a Bank Account.
• Draw a specimen of Cheque with MICR technology
• Draw the specimen of Debit or Credit Card
• Collect and fill the form of RTGS/NEFT
• Study of any two e-wallet organizations
Syllabus
• Unit 4: PRACTICALS ON QUANTITATIVE ANALYSIS FOR BUSINESS DECISIONS-I:
• List out the quantitative techniques used for decision making.
• Collect the marks scored by 50 students in a subject and calculate
mean/median/mode
• Collect age statistics of 10 newly married couples and calculate correlation.
• Collect the sales/production data for five years and forecast sales/production
for the future.
• Narrate the process of testing and quality control in textile manufacturing.
Unit 1: Practical on Corporate Accounting
SEBI Guidelines on Underwriters
• Background:
• Company has to go through Capital Subscription Stage to register as Public Ltd.
• For this, 90% of issued capital has to be subscribed by public.
• If undersubscribed, company has to send back all money collected through
application with interest to all the applicants.
• If not, appoint an underwriter who will subscribe the capital. For this, they take
certain commission from company.
Formula:
Net Worth of Assets = Total Assets – Outside Liabilities
Managerial Remuneration:
• Remuneration should be strictly subject to the provisions of Section 197 of the
Companies Act, 2013 and Schedule V.
• Section 197(4) provides, remuneration should be decided by Articles or by
resolution.
• Maximum remuneration payable is = 11% of Net Profit of that FY.
• For this purpose, Net profit is to be calculated as per manner said in Sec 198.
• Private limited companies are out of the purview of this section. Meaning, they
can pay any amount as remuneration.
Managerial Remuneration: Individual
Limit
• In case of Managing Director, Whole-time Director or Manager:
• Upto 5% of the net profits of the company, if there is only one such director.
• But if there is more than one such director, remuneration shall not exceed 10% of
the net profits for all of them put together.
• In case of directors who are neither Managing Director nor Whole-time Director:
• Upto 1% of the net profits, if there is a managing director or wholetime or
manager.
• But upto 3% of the net profits if there is no Managing Director or Whole-time
Director or Manager.