B.Com 5th sem

of 29 /29
E-MARKETING E-MAIL INTRO.: Electronic mail, commonly called email or e-mail, is a method of exchanging digital messages from an author to one or more recipients. Modern email operates across the internet or other computer networks. Some early email systems required that the author and the recipient both be online at the same time, in common with instant messaging. Today's email systems are based on a store-and-forward model. Email servers accept, forward, deliver and store messages. Neither the users nor their computers are required to be online simultaneously; they need connect only briefly, typically to an email server, for as long as it takes to send or receive messages.

Embed Size (px)


By.... R.Thileeban....

Transcript of B.Com 5th sem

Page 1: B.Com 5th sem


INTRO.:Electronic mail, commonly called email or e-mail, is a

method of exchanging digital messages from an author to one or more recipients. Modern email operates across the internet or other computer networks. Some early email systems required that the author and the recipient both be online at the same time, in common with instant messaging. Today's email systems are based on a store-and-forward model. Email servers accept, forward, deliver and store messages. Neither the users nor their computers are required to be online simultaneously; they need connect only briefly, typically to an email server, for as long as it takes to send or receive messages.

Page 2: B.Com 5th sem

Advantages of E-mail Almost instantaneous Email messages are transferred instantly - well almost. They move as fast as current in

copper wires or light in optical cables, which is pretty darn quick. When you send an email is leaves your computer and arrives at the recipient's inbox immediately. You can potentially have a conversation with a person over email - hence, the conversation view in Gmail.

Cost of sending an email is zero or negligible If you have a 24 hour internet such as a through cable / broadband connection, the cost of

sending an email is zero or very very small. For dialup users, the maximum cost of sending an email will be that of a phone call or a few (depending on the size of the message and the files attached).

Emails can be sent in bulk One email message can be sent to multiple recipients almost at the cost of a single email.

When compared to conventional postal service this is indeed a huge saving. Email attachments - any digital document can be sent over email As long as a document can be converted into digital format, it can be sent over email.

Again, the cost aspect comes into picture. Imagine the money you will save by sending a 500 page document attached to an email instead of the same as hard copy printout - not only is the postage more expensive but there is also the cost of printing and paper to consider.

And the story doesn't end with text documents. Photographs, music and audio files and even video from a camcorder can be attached along with an email message. To learn more, refer how to send photographs taken from your digital camera through email.

Though many email services put a limit to the email attachment size, there are workarounds; refer sending larges files over email.

Page 3: B.Com 5th sem

Delivery is almost guaranteed The delivery of email messages in almost guaranteed. Why do I say "almost"?

Because sometimes for reasons that are beyond the scope of this article, email can get lost in cyberspace but this is very rare.

Request return receipt Just like with postal and courier services, you can request a return receipt

which simply involves a click of a mouse button by the recipient. But even if the recipient doesn't get back, you know your email has been delivered - refer point above.

Email is accessible OK, this is one of the greatest advantages of using email - its accessible

anywhere, anytime and through a multitude of devices - computers, laptops, palmtops and even cell phones.One can check email from any location as long as an active internet connection is available.Also email can be sent from any place with the same requirement of an active net connection.

Built in spell checking Most E-mail accounts (E-mail clients) have built in spell check dictionaries -

so you have no excuse of sending badly written messages. Spell checkers are also found in online email services such as Hotmail and Yahoo.

Notification of new arrivals Email programs or devices can also be set up so you get a notification through

sound or a flash of light when new messages arrive at your inbox.

Page 4: B.Com 5th sem

Can be formal as well as informal Email messages do not signify informality. Just because email is easy to

compose and send does not mean it cannot be used in formal and official correspondences.

Automation Several, if not all, steps in the emailing process can be automated.

A good example is sending birthday greetings to people. An email program checks the birthday and the name of the recipient from a list. A message (from a template) is then formulated and sent on the specified date.

Email storage and management Storing and managing emails you receive is very easy if you use an email

program or a good email service. Segregating messages into folders and organizing them properly is just like cleaning your desk and filing your work. However, with email there is no usage of physical space excepting that on your hard disk, of course. Also, any email client worth its salt has an inbuilt search utility that hunts out the elusive email in a jiffy.

Email security The best way to secure your email messages is to use the PGP (Pretty

Good Privacy) technology. However, most people are unaware of it but it's very much there!

These were some advantages I could think of. If you come up with others, write to me using the form below.It's now time to look at some disadvantages of using email.

Page 5: B.Com 5th sem

Disadvantages of email

Email creates more workIn contrast to the popular notion, email actually creates

more work. The easy of sending and receiving email has transformed businesses throughout the world and we know that the stress levels are increase, right?

People expect immediate repliesMost people know that emails are delivered

instantaneously and hence expect replies immediately. I agree that the "human" element is kind of lost with email.

Most email messages are not secureAs I mentioned above, though a good secure technology

exists for email, the masses seldom bother to use it... or even know about it. Hence transferring sensitive information over email such as credit card numbers or bank details (password?) is not advisable.

Page 6: B.Com 5th sem

Higher Corporate AccountsINFLATIONIn economics, inflation is a rise in the

general level of prices of goods and services in an economy over a period of time. When the general price level rises, each unit of currency buys fewer goods and services. Consequently, inflation also reflects an erosion in the purchasing power of money a loss of real value in the internal medium of exchange and unit of account in the economy.

Page 7: B.Com 5th sem

Types of Inflation

There are three major types of inflation :

1) Demand Pull Inflation

2) Cost Push inflation

3) Built in Inflation

Page 8: B.Com 5th sem

Demand Pull Inflation

Demand Pull Inflation caused by increase in aggregate demand due to increased private and government spending. It occurs when aggregate demand exceeds aggregate supply which increases costs suddenly. To increase the output firms employ more people. When firms employ more and more people they end up in increasing cost of production of the good as compared to the output .This results in increase in price of the good and hence Inflation.

Page 9: B.Com 5th sem


Cost supply inflation is also termed ‘supply shock inflation’. Caused by drops in aggregate supply due to increased prices of inputs. For example sudden decrease in the supply of oil would increase oil prices. Producers for whom oil is a part of their costs could then pass this on to consumers in the form of increased prices. If the good whose price increases is used widely in production the effect is much more and causes inflation.

Page 10: B.Com 5th sem

Built in Inflation

•These types of Inflation are induced by adaptive expectations i.e. the workers try to keep their wage levels high in anticipation of inflation. The employers and firms increase the prices of their goods in anticipation of the workers demands. This forms a vicious circle and results in increase in general level of prices. This results in Inflation.

Page 11: B.Com 5th sem


Sickness in small Scale Industries INTRODUCTION:• Industrial Sickness has been growing from last

decade.• Many traditional and modern industries are now

being effected by industrial sickness.•Persisting problems are faced by the industrial sector

of the country.

Page 12: B.Com 5th sem

DEFINITION “ A company where the accumulated

losses at the end of any financial yearresults in erosion of 50% or more of itspeak net worth during the immediatelypreceding five financial years ”.

Page 13: B.Com 5th sem



Page 14: B.Com 5th sem



Page 15: B.Com 5th sem



Page 16: B.Com 5th sem







Page 17: B.Com 5th sem


MEANING : Valuation of assets based on liquidity does

not yield better results if the fair market value of assets is in excess of value of its assets on a liquidated basis. Valuation approach is the general way which is followed to determine a value indication of a business, corporate ownership interest, security, or intangible asset. Business Valuation is an estimation of the market value of a corporation / business. It differs from appraisal in the sense that appraisals only takes into consideration the tangible assets, but a valuation considers intangible assets

Page 18: B.Com 5th sem


Very Cautious You are not willing to accept any risk to your investment in the short

terms and wish typically to invest wholly in cash assets. You understand that the potential for growth is small and that over the long-term inflation will reduce the buying power of cash assets.

Cautious You are looking for an investment where the return over the long

term is expected to be an improvement on that available from high street deposit accounts.Or alternatively, offer you a guarantee of your capital from day one.

Balanced You are looking for a stabilized risk and reward with the aim that, in

the long term, higher returns may result than those available from more cautious investments. You are willing to accept that the value of your investment can fall as well as rise in value.

Page 19: B.Com 5th sem

Adventurous You are willing to accept a higher level of risk on

your investment in order to seek higher growth potential, in the longer term, than is available on less speculative investments. You are prepared to accept that this will increase the risk of large fluctuations in the value of your investment and of losing some or possibly all of your capital.

Aggressive You are willing to accept a very high level of risk

on your investment in order to seek very high growth potential in the long term. You are willing to accept the risk of losing some or all of your capital.

Page 20: B.Com 5th sem

Investment risk types at present situation.Investment Risk #1: Business

RiskBusiness risk is, perhaps, the

most familiar and easily understood. It is the potential for loss of value through competition, mismanagement, and financial insolvency. There are a number of industries that are predisposed to higher levels of business risk (think airlines, railroads, steel, etc).

Page 21: B.Com 5th sem

• Investment Risk #2: Valuation Risk• Recently, I found a company I absolutely love (said

company will remain nameless). The margins are excellent, growth is stellar, there is little or no debt on the balance sheet and the brand is expanding into a number of new markets. However, the business is trading at a price that is so far in excess of it's current and average earnings, I cannot possibly justify purchasing the stock.

• Investment Risk #3: Force of Sale Risk• By putting yourself in this position, you have bet on when your stock is going to appreciate. This is a financially fatal mistake. In the stock market, you can be relatively certain of what will happen, but not when. You have turned your basic advantage (the luxury of holding permanently and ignoring market quotations), into a disadvantage.

Page 22: B.Com 5th sem

DIRECT TAXDeduction and Rebate under sec. 80 in India.

Deductions And Rebate In Income Tax IndiaAfter the income is computed as per the

provisions of the Income-tax Act, a further deduction is allowed of certain amount from the tax computed on the income earned by the assesse.

This deduction is termed as Rebate. Rebate is a reduction from income tax liability and not a deduction from income.

Page 23: B.Com 5th sem

Deduction and Rebate in income tax Certain Investments and Deposits (Sec. 88).

Rebate To Senior Citizens (Sec. 88B).

Rebate To Women Assessee (Sec. 88C).

Deductions From Gross Total Income.

Page 24: B.Com 5th sem

1) Rebate is available to individual and HUFs only.2) The rebate is allowed only in respect of investment made in certain

securities some which are mentioned as follows: Contribution to statutory or recognized provident Fund in his own

account. Contribution to Public Provident Fund Contribution of ULIP, Dhanraksha plan or LIC Mutual Fund equity linked

saving scheme of mutual fund. Deposit in 10 year Account under post office saving bank cumulative time

deposit rules 1959 [CTD] Repayment of loan taken from a public financial institution in respect of a

residential accommodation or cost of construction subject to maximum of Rs. 20,000 during a year.

Deposit in National Saving Certificate Deposit in National Saving Scheme Investment in notified infrastructure bonds, debentures, mutual fund and

shares Tuition fees excluding payment towards any development fees or

donation or payment of similar nature either at the time of admission or thereafter to any university, college, school or other educational institution situated within India for the purpose of full-time education.

And other investments as specified.

Page 25: B.Com 5th sem

3) Amount of deduction: Rebate is allowed @ 20 % of the eligible investment / payment / deposit made subject to maximum investment of Rs. 60,000. However in respect of individuals whose salary income is less than Rs.1 lakh before claiming deduction u/s 16 and whose salary comprises at least than 90 % of his gross total income, rebate will be allowed @ 30 % of the investments, etc. made

4) If the investments are made in the eligible infrastructure bonds, the rebate of Rs. 4,000 is additionally allowed to the assessee. In other words, the investment up to Rs. 20,000 is allowed in addition to maximum limit of Rs. 60,000.

5) The benefit for rebate shall be available only to so much of the amount of premium as is not in excess of 20% of actual capital sum assured. No deduction shall be allowed in respect of the deposit in eligible investments in excess of the total income chargeable to tax.

Page 26: B.Com 5th sem

Rebate To Senior Citizens (Sec. 88B): The rebate under this section is available

to resident Individuals who are more than 65 years of age

The rebate of income-tax liability up to Rs. 15,000 is allowed irrespective of the income.

Rebate To Women Assessee (Sec.88C): The rebate under this section is available

to women assessee resident in India who are below the age of 65 years

Under this section, a rebate of Rs. 5,000 is adhocly allowed to any tax liability of women.

Page 27: B.Com 5th sem

Deductions From Gross Total Income Gross total Income is the total of income under all heads for a particular previous year. Out of the said Gross total Income, deductions are allowed under various sections comprised in chapter VI-A. To claim the said deductions, certain conditions have to be fulfilled.

80CCC - Contribution to Pension Fund of LIC 80D - Medical Insurance premia 80DD - Maintenance including medical treatment of handicapped

dependent 80DDB - Medical treatment, etc. 80-E - Repayment of loan taken for higher education 80G - Certain Donations to Charitable trusts of institutions for

charitable purpose. 80GG - Rent Paid by an Assessee 80GGA - Donations for scientific research or rural or urban

development 80-HH - Deduction in respect of profits and gains from newly

established industrial undertakings or hotel in backward areas. 80-HHA - Deduction in respect of profits and gains from newly

established small scale industrial undertakings in certain areas. 80-HHB - Deduction in respect of profits and gains from projects

outside India. 80-HHBA - Deduction in respect of profits and gains from housing

projects in certain areas.

Page 28: B.Com 5th sem

80-HHC - Deduction in respect of profits and gains from export of goods outside India.

80-HHD - Deduction in respect of earning in foreign exchange 80-HHE - Deduction in respect of profit from export of

computer software, etc. 80-HHF - Deduction in respect of profit from export or transfer

of film software, etc. 80-IA - Deduction in respect of profit and gains of certain

industrial undertakings or enterprises, etc. 80-IB - Deduction in respect of profit and gains of certain

industrial undertakings other than infrastructure development undertakings, etc.

80-JJA - Profits and gains from business of collecting and processing biodegradable waste.

80-JJAA - Deduction in respect of employment of new workmen. 80-L - Interest on securities, dividends, etc. 80 O - Royalties, commissions, fees for professional services

etc, earned in convertible foreign exchange 80-P - Certain income of Co-operative Societies 80-R, 80-RR and 80-RRA - Income from foreign sources. 80-U - Income of handicapped Assessee.

Page 29: B.Com 5th sem

This slides are brought you by:

5th GROUP OF 3rd B.COM ‘B’.