Semester 4

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B.com Preparation 2023

Semester 4
 Elements of financial management Fourth Semester  Course Image
Elements of financial management Fourth Semester

Freud proposed a set of defense mechanisms in one's body. These set of defense mechanisms occur so one can hold a favorable or preferred view of themselves. For example, in a particular situation when an event occurs that violates one's preferred view of themselves, Freud stated that it is necessary for the self to have some mechanism to defend itself against this unfavorable event; this is known as defense mechanisms. Freud's work on defense mechanisms focused on how the ego defends itself against internal events or impulses, which are regarded as unacceptable to one's ego. These defense mechanisms are used to handle the conflict between the id, the ego, and the superego. Freud noted that a major drive for people is the reduction of tension and the major cause of tension was anxiety. He identified three types of anxiety; reality anxiety, neurotic anxiety, and moral anxiety. Reality anxiety is the most basic form of anxiety and is based on the ego. It is typically based on the fear of real and possible events, for example, being bit by a dog or falling off of a roof. Neurotic anxiety comes from an unconscious fear that the basic impulses of the id will take control of the person, leading to eventual punishment from expressing the id's desires.

Management Course Image
Management

Management can be defined as a process of getting the work or the task done that is required for achieving the goals of an organisation in an efficient and effective manner. Process implies the functions of the management. That is, planning, organising, staffing, directing and controlling.

Advanced Accountancy Fourth Semester  Course Image
Advanced Accountancy Fourth Semester

Advanced accounting refers to the higher-level concepts, principles, and techniques used in accounting beyond the basic level of financial accounting. It involves complex accounting transactions, specialized accounting standards, and advanced financial reporting practices. This subject will focus on departmental and branch accounting. it also focuses on royalty accounts and investment accounts. The subject deals in detail regarding holding and subsidiary companies and their financial statements. The students will also learn about concept of amalgamation of companies and its accounting treatments under the heading, amalgamation in the nature of purchase and nature of merger. The next topic to be covered is internal reconstruction. The last unit of this subject focuses on Liquidation of a company; which refers to the process of winding up its affairs and distributing its assets to creditors and shareholders. It typically occurs when a company is unable to pay its debts or decides to cease its operations. It focuses on preparation of liquidator’s and receiver’s financial statement of accounts.

Economic Environment in Rajasthan Fourth Semester  Course Image
Economic Environment in Rajasthan Fourth Semester

Rajasthan is a mineral-rich state and has a diversified economy having agriculture, mining and tourism as its main engines of growth. The state mines produce gold, silver, sandstone, limestone, marble, rock phosphate, copper and lignite.

Communication Skills Fourth Semester  Course Image
Communication Skills Fourth Semester

Communication is simply the act of transferring information from one place, person or group to another. Every communication involves (at least) one sender, a message and a recipient. This may sound simple, but communication is actually a very complex subject. The transmission of the message from sender to recipient can be affected by a huge range of things. These include our emotions, the cultural situation, the medium used to communicate, and even our location. The complexity is why good communication skills are considered so desirable by employers around the world: accurate, effective and unambiguous communication is actually extremely hard. As this definition makes clear, communication is more than simply the transmission of information. The term requires an element of success in transmitting or imparting a message, whether information, ideas, or emotions. A communication therefore has three parts: the sender, the message, and the recipient. The sender ‘encodes’ the message, usually in a mixture of words and non-verbal communication. It is transmitted in some way (for example, in speech or writing), and the recipient ‘decodes’ it. Of course, there may be more than one recipient, and the complexity of communication means that each one may receive a slightly different message. Two people may read very different things into the choice of words and/or body language. It is also possible that neither of them will have quite the same understanding as the sender.

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About this Subject

When anxiety occurs, the mind's first response is to seek rational ways of escaping the situation by increasing problem-solving efforts and a range of defense mechanisms may be triggered. These are ways that the ego develops to help deal with the id and the superego. Defense mechanisms often appear unconsciously and tend to distort or falsify reality. When the distortion of reality occurs, there is a change in perception which allows for a lessening in anxiety resulting in a reduction of tension one experiences. Sigmund Freud noted a number of ego defenses that were noted throughout his work but his daughter, Anna Freud, developed and elaborated on them. The defense mechanisms are as follows: 1) Denial is believing that what is true is actually false 2) Displacement is taking out impulses on a less threatening target 3) Intellectualization is avoiding unacceptable emotions by focusing on the intellectual aspects 4) Projection is attributing uncomfortable feelings to others 5) Rationalization is creating false but believable justifications 6) Reaction Formation is taking the opposite belief because the true belief causes anxiety 7) Regression is going back to a previous stage of development 8) Repression is pushing uncomfortable thoughts out of conscious awareness 9) Suppression is consciously forcing unwanted thoughts out of our awareness 10) Sublimation is redirecting ‘wrong’ urges into socially acceptable actions. These defenses are not under our conscious control and our unconscious will use one or more to protect one's self from stressful situations. They are natural and normal and without these, neurosis develops such as anxiety states, phobias, obsessions, or hysteria.

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