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B.Com.-I FUNDAMENTALS OF ENTREPRENEURSHIP

  FUNDAMENTALS OF ENTREPRENEURSHIP CHAPTER-1 :  ENTREPRENEUR AND ENTREPRENEURSHIP INTRODUCTION The entrepreneurs are key persons of any country for promoting economic growth and technological changes. Entrepreneurs are backbone of industrial development. By accepting the importance of entrepreneur, a large amount is allotted for entrepreneurship development programs in various five year plans of our nation. Moreover various institutions have been established at state and national level for entrepreneurship development in India. In the present era, it is being realized that entrepreneurship contributes to industrial development of a country in several ways i.e. assembling and harnessing various inputs, bearing the risks, innovating new techniques of production, increasing the level of quality etc. Entrepreneurship in the country like India is regarded as the ultimate determining factor for the economic and industrial development of the country and leads people towards sel...

B.Com.-VI Capital Budgeting

  CAPITAL BUDGETING Examples   Ex. 3 Dharati Company Ltd.   Table for Cash flow and Present Value   Year PBT Tax (50%) PAT Depreciation Cash Flow Discount Factor (10%) Present Value 1 100000 50000 50000 40000 90000 0.909 81810 2 100000 50000 50000 40000 90000 0.826 74340 3 80000 40000 40000 40000 80000 0.751 60080 4 80000 40000 40000 40000 80000 0.683 54640 5 40000 20000 20000 40000 60000 0.621 37260 Total     200000     ...