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Open PDFSemester–1, Syllabus (Effective from June 2013) CBCS. Course Code: IA01AC1. Course Type: Complementary % S ... Accountancy: Sudhir Prakashan( B.S.Shah).33 pagesSudhir Prakashan Accounts Sem 1 Bcom
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Open PDFJun 14, 2019 — Sudhir Prakashan ,. 13. 1. Workbook on Financial Accounting / Jawahar Lal. New Delhi : ... Accountancy compulsary account F.Y.Bcom /.51 pagesSudhir Prakashan Accounts Sem 1 Bcom
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Open PDFPage 1 of 1. SARDAR PATEL UNIVERSITY. Programme: BCOM. Semester: I. Syllabus with effect from: June 2011. Paper Code: UB01ECOM01. Total Credit: 3.1 pageSudhir Prakashan Accounts Sem 1 Bcom
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Open PDFMay 3, 2019 — CC - 103 ACCOUNTANCY – 1 SEMESTER - I. UNIT. PARTICULARS. MARKS. UNIT - 1 CONSIGNMENT. 25%. UNIT - 2 BRANCH ACCOUNTS (EXCLUDING FOREIGN ...18 pagesSudhir Prakashan Accounts Sem 1 Bcom
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Open PDF27th Sudhir Prakashan. 180. AC648 657. Financial Accounting- 1(F Y Bcom) t J Rana. 27th Sudhir Prakashan ... (Social Problems in India-2) Sem-4 J K Dave.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFF. Y. B. Com FUNDAMENTALS OF FINANCIAL ACCOUNTING - I. Semester I. Credit: 03. CCOM0101. LPW: 04. Objective: 1. To make students aware about the concept of ...97 pagesSudhir Prakashan Accounts Sem 1 Bcom
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Open PDFSemester-1. Subject ... 1.Finance & Accounts-I: [Auditing-I]. 2.Finance & Accounts-II ... Rana T.J. and Dalal V.S.- Advanced Accountancy- Sudhir Publication.51 pagesSudhir Prakashan Accounts Sem 1 Bcom
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Open PDFFinancial Accounting : Dr. S. N. Maheshwari, Dr. S. K. Maheshwari, Vikas. Publication House Pvt. Ltd. 8. Problems & Solutions in Advanced Accounting Vol. IÂ ...14 pagesSudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1. Students will learn basics of cost accounting for service providers. ... SUDHIR PRAKASHAN- AHMEDABAD, FUNDAMENTALS OF MARKETING.69 pagesSudhir Prakashan Accounts Sem 1 Bcom
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Open PDFSemester III. Accountancy and Financial Management Paper-III. Modules at a Glance. Sr. No. Modules. No. of. Lectures. 1 Partnership Final Accounts based on ...49 pagesSudhir Prakashan Accounts Sem 1 Bcom
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Open PDFThis publication is released with an ... MODULE 1 - PAPER 2: COST AND MANAGEMENT ACCOUNTING (100 Marks) ... Taxmann's, Taxmann Publication (P) Ltd.603 pagesSudhir Prakashan Accounts Sem 1 Bcom
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Open PDFSep 17, 2021 — 1. Gupta, C.B., “Business Organisationâ€, Mayur Publication, (2014). ... Gupta, R. L. & Radhaswamy, M., Financial Accounting: Sultan Chand ...28 pagesSudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1. Business Statistics by Rana , Dalal and others By Sudhir Prakashan, ... Semester. Fifth. Course No. CE 302 A. Course Name. Management Accounting - I.23 pagesSudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1. The Prose Passage serve the purpose of developing Reading Skill and to know ... Cost and Management Accounting- Y.R.Mahajan, Pimplapure Prakashan, Nagpur.31 pagesSudhir Prakashan Accounts Sem 1 Bcom
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Open PDFFinancial Accounting. (4 Credit). 1. ... Accounts. Choose any one from the following-. 1. 1. 27/28/29 ... Semester-wise Titles of the Papers in UG Commerce.57 pagesSudhir Prakashan Accounts Sem 1 Bcom
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Open PDFThe open course (1) in the 5th semester is a non- major elective open to all students except ... Accounting processes (Computerized, Digitalized operations).67 pagesSudhir Prakashan Accounts Sem 1 Bcom
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Open PDF(CBCS - SEMESTER SCHEME) 2019 – 20. I. OBJECTIVES : 1. To cater to the manpower needs of companies in Accounting, Taxation, Auditing, Financial.72 pagesSudhir Prakashan Accounts Sem 1 Bcom
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Open PDFCOM 305 Business Organization I 3 (2+1+0) ... Total Credits, Semester-III ... Financial Accounting, Jain and Narang, Kalyani publication, punjab ...43 pagesSudhir Prakashan Accounts Sem 1 Bcom
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Open PDFThird Year Bachelor of Commerce (SEM-5). In Effect from Academic Year 2018-19. 1. Subject Code: 1CM1010512. Subject Title: Corporate Accounting-1.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFThe Commerce Journal, an annual feature, provides a forum for publication of ... 1. Nature, Principles and Concept of Accounting: a. Nature of Accounts ...40 pagesSudhir Prakashan Accounts Sem 1 Bcom
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Open PDFby PH PO — Srivastava, T. M., Financial Management, Principles and Problems, Pragatiprakashan, Meerut. SEMESTER 6. Core Course 17: COST ACCOUNTING- II. Instructional Hours ...61 pagesSudhir Prakashan Accounts Sem 1 Bcom
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Open PDFProfit : Risk and uncertainty theory of profit. F. Y. B. COM : ACCOUNTANCY (COMPULSORY). FINANCIAL ACCOUNTING : GENERAL. (Effective from : June 2006). 1.8 pagesSudhir Prakashan Accounts Sem 1 Bcom
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Open PDFby PH PO — CO5OP03- Fundamentals of Accounting. 3. 4. TOTAL. 3. Semester-wise details. Semester- 1. Sl No. Course. Code. Course Name.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFSemester- 6. Sl No Course Code. Course Name. Credit. Hours per week. 1 CO6CRT17. Cost Accounting - 2. 4. 6. 2 CO6CRT18. Advertisement and Sales Management.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFSJCC/ BCOM 2018-19. SEMESTER I. C1 17 MC 101: FINANCIAL ACCOUNTING. Objective: To acquaint students with accounting concepts and their treatment.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFImportance of Accounting Standards, Accounting Standard - 1 on ... Marketing Management: Zinkota and Kotable (Vikas Publication).Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFPage 1. Dr. Babasaheb Ambedkar Marathwada University, Aurangabad. Statement showing the details of tuition & Laboratory Fees to be charged SEMESTER WISE to ...Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1– PROSE. Any two long answer questions to be attempted out of four ... Economics : Dr.Sudhir Bodhankar, Dr, Medha Kanetkar, Shri Sainath Prakashan, Nagpur.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFProject Report in 1, 2, 4 and 6 semester of 20 marks each and will have to submit ... Difference and similarities of cost accounting system with financial ...Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFText Books. 1 Narang, K.L & Jain, S.P. : Cost Accounting Theory and Practice, Kalyani. Publishers, New Delhi. 2 Khan & Jain. : Cost Accounting, Tata McGraw, ...Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFJan 1, 2019 — 1. For Practical Lab based a. Core Course papers BC 102 (Financial Accounting) and BC 302 (Income-tax Law and.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFAug 28, 2021 — Faculty Faculty Course. Year Sem. 1. Business Organization ... 1. Business. Management. 2. Financial Accounting. (4 Credit). 3.Computerised.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF(i) Financial Accounting & Costing (ii) Essentials of e- Commerce ... 5.7.1.The performance of a student in a semester is indicated by a number called SGPA.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFB.COM SEM- V, Syllabus (effective from June 2018) ... 1. Business Statistics by H.R. Vyas, and others By Sudhir Prakashan , Ahemdabad.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFNote: Problems are to be solved by using computers (Excel/Accounting package). 1. Present the important features of business in the form of a chart.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFJun 24, 2016 — 1. Elective Courses (EC). 1 Financial Accounting ... Note: Course selected in Semester I will continue in Semester II.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFOct 11, 2015 — B.S. Shah Prakashan. ISBN: 978-81-8416-069-0. 2011-2016. Cost Accounting 1. (Sem-III) (Guj. Medium). Sudhir Prakashan.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFEvery academic year is divided into two semester sessions. ... PSO 3: Career and/or higher studies opportunities in Banking, Finance, Accounting, Taxation,.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFby PH PO — CHOICE BASED CREDIT AND SEMESTER SYSTEM ... 1. Banking and Insurance. 3. 3. 2. Principles of Business Decisions ... Financial Accounting II.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1. 2. 3. B.Com. Semester- III. 1. Compulsory English. The Syllabi prescribed for the subject ... The Syllabi prescribed for the subject Company Account.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFby B Com · Cited by 1 — 1. 30. TOTAL. 30. 25 + 1 375 / 405. SEMESTER. COURSE. SUBJECT ... To enable the students to acquire knowledge of the Financial Accounting Principles and.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFSemester. 101 Business Mathematics/. 102 Financial Accounting – I ... 1. Financial Accounting- Ashish Bhattacharya, Prentice Hall. 2. Financial Accounting ...Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1. Sri Dev Suman Uttarakhand University. Badshahithaul, Tehri Garhwal ... Semester first: Computerized Accounting- BC-107, BC-108, and BC-109, ...Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFg 1 : Semester - I. nmR>蓽w鎷H$ - 璥箅g§{hVm. 1. ... Accounting†Modern Publication, Kolhapur. ... Accounting Niraii Prakashan, Pune.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFSemester. First. Course Code. BCH 101. Course Title. Financial Accounting ... 1. Arithmetic Progression: Concept of Sequence and Series; Meaning and.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1. B.Com. COURSE STRUCTURE. SEMESTER – I. Paper No. Type of Course ... BCom-CE-108A ... 5. Rand, Dalal shah and Shah Accountancy, Sudhir Prakashan ...Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1. The Bachelor degree in Commerce of Mahatma Gandhi Kashi ... Shukla, Sudhir ... develop financial accounting as applicable to various business ...Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFby PHPO KOTTAYAM · Cited by 5 — MA Arulanandam and KS Raman, Advanced Accountancy,Himalaya Publications, Mumbai. 7. Raman B S, Financial Accounting United Publishers. 8. The Chartered ...Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFB. Com-Sem III ... 1. JonthanRosenoer, Cyber Law, Springer, New York, (1997). 2. Sudhir Naib, The Information ... Sem III. Management Accounting - (COM-302).Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFWorkout problems of financial accounting. GPO 1. 2. PSO -2 Work out problems in cost accounting. GPO 1. 3. PSO -3. Explain the theoretical background of.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFPO 1: Accounting and Financial Knowledge ... 1. Petersen H. Craig, Lewis W. Chris, Jain K. Sudhir, Managerial Economics, ... Delhi University Publication.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFV-SEMESTER ... 1. Prepare a questionnaire to study the consumer satisfaction of any ... Differences between Financial Accounting and Cost Accounting.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1. Third Semester BCom – Computer Applications (Vocational) ... UNIT III: Partnership Accounts: Admission cum Retirement of a Partner.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFFC 1. Foundation Tally Accounting ... Semester. First. Paper No. FC 1. Course Name. Tally Accounting ... 1. Elements of Banking : Sudhir Prakashan.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1.The Regulations for Choice Based Credit and Semester System for Under Graduate (UG) ... Foundations of Islamic Accounting Theory and Practice.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFDec 3, 2019 — 1. E- Commerce. 2. Basics of Entrepreneurship and Management. 3. Basic Accounting. 5.3 Four Common Courses (BCM3A11 Basic Numerical Skills, ...Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFMandsaur University. B.Com IV. Semester. Syllabus ... Sudhir Halakhandi, April ... 1. Advanced Cost Accounting -Made Gowda, Himalaya. Publication.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFInternship will have to be carried out at the end of the Second Semester ... 1. Shukla M C and T. S. Grewal, Advanced Accounts, New Delhi, S. Chand and Co.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1. Krantiguru Shyamji Krishna Verme. Kachchh University ... (Semester I to VI) ... Financial Accounting By Sudhir Prakashan (F.Y. B. com).Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFApr 7, 2016 — 1. Suvidhya prakashan,. Pune. 1st rovajao ivajaya ... A textbook of cost and works accounting : S.Y.B.Com. ... M.Com : part II : semester IV.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFSep 8, 2020 — Page 1. BANGALORE. UNIVERSITY. NEW SYLLABUS 2020 – 21. B.Com. ... Tourism and Travel Management (CBCS) Semester Scheme 2020-2021 onwards.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1. Languages : i) English ii) Any one of the languages as per syllabus. 2. Commerce discipline: i) Business Economics ii) Financial Accounting.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFAC-01: Corporate Accounting (Auditing) – I ... AC-04: Corporate Accounting (Auditing) – II ... 1. Taxation Sudhir prakashan. 2. Taxation C.J. & company.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFSEMESTER - 1 ... 1. Business Environment and. Advance Financial Accounting ... Sudhirbhai Nanavati, President, GLS University, Dr. Mandaben Parikh, ...Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1. 5. 45. 50. COA171201. Management Accounting(F2). Total. 27. 20 185 465. 650. Second Semester. Course Code. Course Title.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFFor admission to the 1st Semester of the courses as mentioned at Clause 1, the ... Petersen, Craig H., W. Chris Lewis and Sudhir K. Jain, ... B Com (Hons.)Â ...Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFii) End-Semester Examination (ESE) accounting for the remaining. 70% of the final grade that the student gets in a course. Note: 1. A student will have to ...Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1. Syllabus as per Choice Based Credit System i) Name of the Programme. : B.Com (Banking & Insurance) ii) Course Code. : BIOB301. Semester III.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1. ST. YEAR. SEMESTER – I. Course Code. Course Title ... Renewable & Non – renewable resources, Brief account of Forest , Mineral & ... Sage Publication.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFJan 25, 2021 — Publication Date: 4/3/2020. Effective Date: 7/1/2020-6/30/2021. Last Revised: 1/25/2021. Burrell College of Osteopathic Medicine.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFUnit 1 : Multidisciplinary nature of environmental studies ... BCOM 114 Financial Accounting and Costing ... 4 Publication of name and limited liability.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1. 50. BCA P1008. Communication Skill Lab. 1. 50. Semester – II. Paper Code. Title. Credit Marks. BCA F2001 ... Accounting and Financial Management.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFby PH PO — 1. 2. Travel and Tourism. Tourism Environment and Ecology ... Semester- 1 ... Bhandari, M.C., Guide to Company Law Procedures, Wadhwa Publication.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFOct 19, 2020 — Dr. Sudhir Kumar Sharma, M.A., ... Student should fill in the Bank Account Detail of his/her ... COURSE (Semester 1 and 2).Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFBCOM13 Financial Accounting. 6. Core Course C-1. BCOM14 Environmental Studies. 2. Ability-Enhancement. Compulsory Course. (AECC)-1. Semester II.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFSemester-III. Course Code Part. Study. Components. Courses. Hours/. Week. Credits. 18U3BA05. Part-. III. Core Course-V Management Accounting.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFto be responsible citizens of our nation. PROSPECTUS NO. : BCOM. 1 ... Name of Account Holder : Sridora Caculo College of Commerce & Management Studies.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFCurriculum & Syllabus (2019 admission onwards) 1 ... The college revised the choice-based credit and semester system (CBCSS) ... 04 Financial Accounting.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1. V.A. Avadhani; “Financial Economics, Theory and Practiceâ€, Himalaya ... 1. T.P.Ghosh, “Accounting and Finance for Managersâ€,Taxmann's Publication.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFJun 15, 2018 — B. Com Hons. Sem 1. 127. 22411101 Financial Accounting. 98. 18 3 2 1. 5. 22411102 Business Law. 47. 32 19 22 3. 4. 72182801 Envirm.Sce.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFfor Semester IV (Any Three). 1 Financial Management - I. 1 Financial Management –II. 2 Management Accounting. 2 Cost Accounting. 3 Organizational Behaviour.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFSem. Department. Paper. GE Paper Name. I. Economics. GE-1(A) INTRODUCTORY ... Introduction to Macroeconomics and National Income Accounting - Basic issues ...Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1. A student should have 85 percentage of attendance in each course at the end of semester. 2. Any student who is not complying with 75 percent attendance ...Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFBCom. Accounting & Finance (Swachh Bharat. Abhiyan). 7. View File. 1.4 – Feedback System. 1.4.1 – Whether structured feedback received from all the ...Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFB. Com. Sem - 1. SUB. : FINANCIAL ACCOUNT - 1 (ENGLISH MEDIUM). Q.1 ... 216 (Sudhir Publication) ... 1.Uses and users of accounting information.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFFIFTH SEMESTER BACHELOR OF COMMERCE (B.Com.) CBS ... 1. COST ACCOUNTING. 2. FINANCIAL ACCOUNTING-IV. 3. INDIAN ECONOMICSI-I ... PRANAV PRAKASHAN NAMBIAR.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1. College Hymn. 2. 2. Meaning of the College Crest ... B. Com (Honours in Accounting & Finance). 1. ... her candidature for semester end examination.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1. -. Sports. 2. -. -. -. -. Total. 700. 21. Semester – III. III. 20U3CMCT05 Core 5: Cost Accounting. 6. 25. 75. 100. 5. 20U3CMCT06 Core 6: Commercial Law.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFSep 17, 2020 — 1. Asch, A. Creativity and Personality. IVY Publicating ... Sudhir. Prakashan. 1702. Shah, Jyoti D. Business organisation and management-II.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFby RG Suri · 2021 — 1. How many profits before incorporation or after incorporation of business. The profit before incorporation is called capital profit and after ...Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFaffordable professional accounting, finance, education and computer skills in ... Sem Part. Sub Type. Sub Code. Subject. Cr Hrs Int Ext Total. 1. 1. 1.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFNov 26, 2020 — S.Y.BCOM | SOLUTION QUESTION NO 4 ||B.S. SHAH. PRAKASHAN Best books for Pharmacy students Best book for 7th sem B Pharmacy| recommend books| ...Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1. STATâ€GEâ€1. Any one from the List of Generic Elective / ... Project Work will be offered in the Sixth Semester. ... Heinemann Publication.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFChrist Delhi NCR offers Undergraduate Programmes in BCom (Honours), ... All programmes except MBA are of 19 weeks duration in each semester.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1. Basic Statistics- Sem I. B.Com, English Medium. 2010-2011. Sudhir Prakashan. ISBN No. 81-8416-069-0. 2. Karyaatamak shanshodhan sem II- B.Com, Gujarat.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1. MBA - I Semester. Paper Code: MBAC 1003. Accounting For Managers. Objectives ... Book-Keeping and Accounting – Financial Accounting – Concepts.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFB.Com. Programme Semester- V & VI. Question No. Marks. Note. 1 ... References : 1. Business Laws : Rana, Desai and others : Sudhir Prakashan, Ahmedabad.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFSEMESTER I. Financial Accounting (CC 2). (100 Marks – 60 Lectures). Objectives: • To acquaint the students on the practical aspects of single entry and ...Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDF1.1 Financial Accounting ... 1- x|&ohFkh & laiknd % MkW- vkse izdk'k 'kekZ] izdk'kd % ek;k ... Statistics (Hindi) : Alka Publication Ajmer.Sudhir Prakashan Accounts Sem 1 Bcom
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Open PDFMar 31, 2013 — 1. Accounting Process. 2. Accounting Standards. 3. Reconciliation Statements. Section B : Preparation of Accounts.Sudhir Prakashan Accounts Sem 1 Bcom
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