Best courses to do after 12 with PCM

There are many options available for science student who has been passed 12^th with PCM (Physics, Chemistry, and Maths) and here we have listed some Best courses to do after 12 with PCM

 Best courses to do after 12 with PCM

Bachelor of Engineering (BE/B Tech)

BE/B Tech is a four-year engineering degree programme approved by AICTE in specific branches such as Civil, Mechanical, Electrical, Information Technology etc.

BSC.IT

A Bachelor of Science in Information Technology. The degree is required to work in the Information technology industry. It is a Bachelor's degree awarded for an undergraduate course or program in the Information technology field. 

Management

Ø BBA

Ø BBM

Bachelor of Computer Applications (BCA)

Bachelor of Computer Applications is an undergraduate degree course of three years which equips candidate with skills to analyze & synthesize computer systems, applications & information systems. Some students use online or distance education programs to earn this degree

Naturopathy & Yogic Science

 At present, Naturopathy & Yogic Science is not only popular in India but also growing rapidly across the world. The degree in Naturopathy & Yogic Science is an approved educational programme in India. In this, you study how the use of medical treatment by using natural substances and herbal medicines. for cure and prevention of diseases which is known as the oldest method for cure and prevention of diseases

Bachelor of Planning

Bachelor of planning is a professional four-year technical degree programme which prepares candidates with adequate skills for infrastructure planning in different capacities

Dairy Technology

IT is the separate branch after 12th science. It is a big field of educational study. It covers the technology that is used in the product manufacturing quality analysis and research of dairy products.

Bachelor of Architecture (B. Arch.)

The Bachelor of Architecture (B.Arch.), recognized by Council of Architecture (COA), is a 5-year degree programme including a period of practical training prior to professional examination and registration.

Biotechnology

Biotechnology is the use of living systems and organisms to develop or make products or "any technological application that uses biological systems living organisms or derivatives to make or modify products or processes for specific use

Types of branches in the books of Head Office

A business may be and generally is split into so many parts or division. If the various divisions are located in different places of the same town or in different towns they are known as branches. Branches can be classified into two categories for the purpose of recording transaction in the books of account 

(i) Dependent branches

(ii) Independent branches

1. Dependent branches: The term dependent branch means a branch which doesn’t maintain K. own set of books. All records have to maintain by the head office. Under this system, generally, all goods are supplied to the branch by the head office. However, sometimes, the branch may be allowed to make purchases from thecal panics for which the payments are ‘made directly by the head office. The dependent branches may be classified under the following:

A. Branches receiving goods from head office at cost & making Cash sales A branch that receives goods only form the head office sells only for cash and remits all the cash collected to head office. The expenses of the branches being met by remittances from the Head office.

B. Branches receiving goods from Head office at cost price & making cost & credit sales: A branch that receives goods only form the head office, sells both for cash as well as credit and remits all the cash collected to the head Office, the expenses, of the branch being met by remittances from the head office.

C. Branches receiving goods from head office at selling price & making Cash & Credit Sales: A branch that receives goods for head office at invoice price only and sells both for cash & credit and remits all the cash collection to the head office.

2. Independent Branches: Independent branches means those branches that are allowed to make purchases themselves. Make sales both for cash and credit and carry on their work in an independent manner. Such branches usually maintain their own books of account. The results of the branch and the head office are integrated at the end of the financial period. Independent Branches can either be a Home Branch or a Foreign Branch. The method of accounting is the same in both the cases except that in case of a foreign branch, the trial Balance sent by the branch is to be converted into the currency of the country of the head office. 

ibps clerk exam date 2018 & important notification

IBPS 

Institute of Banking Personnel Selection is a recruitment body that conducts Every year Institute of Banking Personnel Selection holds the IBPS provides its services to all public sectors banks SBI, RBI, NABARD, SIDBI and for this ibps regularly conduct admission test. Recently ibps has updated ibps clerk exam date 2018  here are some details

Ibps clerk exam date 2018

Ibps clerk exam important notification 2018

Please note that candidates will not be permitted to appear for the Online Preliminary as well as Online Main Examination without the following documents: 

(1)Valid Call Letter for the respective date and session of Examination 

(2)Photo, identity proof (as specified) in original bearing the same name as it appears on the call letter/ application form and 

(3)Photocopy of photo identity proof (as mentioned in (2) above) 

Candidates reporting late i.e. after the reporting time specified on the call letter for Examination will not be permitted to take the examination. 

The reporting time mentioned in the call letter is prior to the Start time of the test. Though the duration of the Online Preliminary examination is 1 hour the candidates may be required to be at the venue for about 2 hours or more including the time required for completion of various formalities such as verification and collection of various requisite documents, logging in, giving of instructions etc. For the Online Main Examination though the duration of the examination is 160 minutes, candidates may be required to be at the venue for about 3hoursor more including the time required for completion of various formalities such as verification and collection of various requisite documents, logging in, giving of instructions etc.

Garner vs Murray decision regarding the insolvency of the partners

Garner, Murray, and Wilkins were partners in a firm. Accounting to Partnership agreement they had unequal capitals but 

they shared profits equally.

Garner vs Murray decision regarding the insolvency of the partners

On 30th June 1900 their firm was dissolved by the order of the court on the dissolution assets were realized. The realized amount was sufficient to pay the creditors and advances of two of the partners but it was insufficient to repay the partners capitals.regarding the insolvency of the partners

Wilkins was declared insolvent and was unable to contribute anything. According to section all of British partnership Act, 1890 Wilkins overdrawn balance of £ 263 could be treated as the loss. Hence under the old method, £ 263 would have been added to £ 635 realization loss and the total loss of £898 would have been shared by the solvent partners in equal ratio i.e., 1: 1 or one half each.

By following this principle, Murray suffered the maximum loss because he had to pay £ 135 from his private property.

that is 898 x 1/2= £449.£ 314 = £135. Whereas Garner had to receive back£ 2051 that is £2500 - £449 = £2051.Hence

Garner vs Murray decision regarding the insolvency of the partners followed

Therefore, the case was instituted.

In this case, it was held that in the absence of any agreement to the contrary the deficiency on the insolvent partner is capital account debit balance must be born by the other solvent partners in proportion of their capital, after each solvent partner has brought in cash to extent of his own share of loss on realization. The effect of this decision is that:

1. The loss of an account of realization is normal- loss. It should be born by all the partners in their profit sharing ratio.

2. The solvent panners must bring in cash equal to their respective share of the loss an realization.

3. The capital deficiency of an insolvent partner is to be shared by the solvent partners in the ratio of their capitals just prior to dissolution.

Criticisms of Gamer Vs Murray 

Criticisms of Gamer Vs Murray :

1. In order to apply the decision of Garner Vs Murray case, one of the three conditions is that there should be two more than two solvent partners.

This means that viders do not apply when the firm is having only two panners.

2. If a partner is having a nil capital balance or debit balance, he will not have to bear the deficiency of an insolvent partner.

3. According to the decision in Garner Vs Murray, the solvent partners will have to bring in cash equal to their respective share of realization loss.

4. The decision is the violation of natural justice and equity principles.

Application of Gamer Vs Murray in India

In India, it is mentioned in the partnership deed" that in the insolvency of

a partner, deficiency of his capital account will be born in a particulars ratio. It

will be born accordingly in the case of insolvency of the partner, but if no

mention about any ratio is made in this connection in the partnership deed, the

deficiency of the insolvency partner's capital account will be shared by the

solvent partners in their capital ratio but they should not bring the loss on

the realization in cash. If the capitals are fixed, deficiency should be shared in the

ratio of that capital which is given in the balance sheet which was prepared

before the date of dissolution and if the capital is floating. This capital will

be adjusted after taking into consideration general reserve and undivided profits

etc. but before taking into consideration the loss or realization; capitals thus'

arrived at will on the basis of sharing the deficiency.

Garner v/s Murray rule

According to the Garner v/s Murray rule 

If a partner becomes insolvent and fails to pay his debit balance of

Capital A/c either wholly or in pans the unrecoverable portion is a loss to be

borne by the solvent partner. The question now arises is that, in what ratio

they will share this loss. Prior to the decisions in the leading case of garner vs.

Murray this loss was borne by the solvent partners in the profit sharing ratio

just like ordinary trading losses. But the rule laid down in Garner vs. Murray rule.

Garner, Murray rule, and Wilkins

They were equal partners with unequal Capitals.

The assets of the fine on dissolution, after satisfying all the liabilities to creditors

and advance from partners was insufficient to repay the capital in full. These

was a deficiency of £635 and the capital, account of Wilkins was showing a

debit balance of £263. Nothing could be recovered from Wilkins owing to

insolvency. The decision was given by Mr. Justice Joyce in 1904. His decision

was as under:

1. All the panner who are solvent should bring cash equal to their shone

of the loss on realization.

2. The loss arising as a result of the insolvency of a partner should be some

by the solvent partners in the ratio of their last agreed capitals. In case affixed

capital System, Capitals as per last Balance Sheet represent last agreed capitals.

In case of fluctuating capital system, however, all necessary adjustments like

reserves, undrawn profits or accumulated losses, drawing etc. are to be made

to get last agreed capitals. Excepting the profit or loss arising out of the realization

of assets &" liabilities. A partner who has nil or negative balance in his capital

account before dissolution does not contribute anything to the loss arising as

a result of the insolvency of partners. 

Criticism of Garner vs. Murray

Criticism of Garner vs. Murray

Criticism of Garner vs. Murray: The most vigorous criticism of the above decision of Garner vs. Murray is:

1. It does not apply when the firm is having only two panners.

2. It considers only the book capital of the partners, ignoring the private estate'of the solvent'partners, 

if a partner contributed more capital than that of the 'where'partners, he will have to bear more 

burden than other panners contributing less capital

3.If any solvent panner withdraws capital immediately before dissolution make his capital balance 

either nil or negative, sharing of the deficiency of the insolvent panner in the capital ratio shall not 

only be unjustified also absurdApplicability of Gamer vs. Murray rule in India: See 48 Of India

partnership Act 1932 is similar with the section 44 of the partnership Act in Great Britain, under both 

section the deficiency of an insolvent panner is to be borne by the solvent panners in the ratios, of 

their last agreed capitals. Therefore, it is Justified to assume that Garner vs. Murray rule will in India.

csir ugc net 2018 important notification application form fee

CSIR has scheduled the Joint csir UGC net 2018 Test tentatively on Sunday, 

16th December 2018 And who want to fill online form Joint CSR UGC Test for JRF;

 NET December 2018

You can fill  for CSIR UGC net 2018 December as given details: 

csir ugc net 2018 important notification csir ugc net 2018 application form fee

General – Rs.1000/-

• OBC – Rs.500/-

• SC/ST/PH – Rs.250/-

• payment of examination fee can be paid online through DEBIT CARD OR NET BANKING credit card,

APPLICATION FORM FEE

1. GO TO OFFICIAL WEBSITE ¾
2. PUT THIS IMPORTANT DOCUMENT REAY WITH YOU

NOTE:-Documents to Be Uploaded at the time of Online Application–

i) Scanned Photo Less than 150 kb)

ii) Scanned Signature, Less than 150 kb)

iii) Qualifying Degree Certificate

iv) Category Certificate

v) Caste Certificate

3. ¤ CLICK ON APPLICATION FORM
4. FILL THE DETAILS AS ASKED

Csir ugc net 2018 IMPORTANT Notification for Examination

i) The question paper will contain MCQ question in a single paper.

ii) The test booklet will be divided into three parts they are Part A, B, and C

iii) Part A questions related to General Aptitude

iv) Part B contains subject related MCQs

v) Part C contain scientific concept MCQs.

vi) Full marks 200

upsc calendar 2019 exam date syllabus details

UPSC Union Public Service Commission

UPSC which conduct Civil Services exam  for All India services group A and group B has recently announced  upsc calendar 2019 exam date syllabus details  schedule for east-southeast, NDA, CDS, and alternative exams

upsc calendar 2019 exam date syllabus details

UPSC calendar 2019 

            Here are some important dates UPSC 2019 exam

UPSC calendar 2019

UPSC Prelims Pattern

The UPSC prelims  it consists of two papers which are shown below:

• General Studies Paper 1

• General Studies Paper 2 (CSAT)

UPSC Prelims Pattern

Paper	Total marks	No. of questions	Duration	Type	Negative marks	Nature
General Studies Paper 1	200	100	2 hours	Objective	Yes	Merit ranking
General Studies Paper 2 (CSAT)	200	80	2 hours	Objective	Yes	Qualifying

UPSC Mains Pattern

Paper	Subject	Nature of the paper	Duration	Total marks
Paper A	Compulsory Indian language	Qualifying	3 hours	300
Paper B	English	Qualifying	3 hours	300
paper I	Essay	Merit ranking	3 hours	250
Paper II	General Studies I	Merit ranking	3 hours	250
Paper III	General Studies II	Merit ranking	3 hours	250
Paper IV	General Studies III	Merit ranking	3 hours	250
Paper V	General Studies IV	Merit ranking	3 hours	250
Paper VI	Optional I	Merit ranking	3 hours	250
Paper VII	Optional II	Merit ranking	3 hours	250