November 2020 – Page 3 – india free notes.com

Cost Control and Management Accounting Osmania University B.com 6th Semester Notes

by indiafreenotes25/11/202023/08/20251

Unit 1 Introduction to Management Accounting & Marginal Costing: {Book}
Meaning and Importance of Management Accounting	VIEW	VIEW	VIEW
Marginal Cost Equation		VIEW	VIEW
Difference between Marginal Costing and Absorption Costing			VIEW
Application of Marginal Costing		VIEW	VIEW
CVP Analysis		VIEW	VIEW
Break Even Analysis: Meaning, Assumptions, Importance, Limitations		VIEW	VIEW
Marginal Costing for Decision Making			VIEW
Make or Buy		VIEW	VIEW
Add or Drop Products			VIEW
Sell or Process Further			VIEW
Operate or Shut-down			VIEW
Special Order Pricing			VIEW
Replace or Retain			VIEW

Unit 2 Budgetary Control and Standard Costing {Book}
Budget: Meaning, Objectives, Advantages and Limitations		VIEW
Essentials of Budgets		VIEW
Budgetary Control		VIEW
Classification of Budgets		VIEW
Preparation of Fixed Budgets		VIEW
Preparation of Flexible Budgets	VIEW	VIEW
Standard Costing: Meaning, Importance	VIEW	VIEW
Standard Costing and Historical Costing		VIEW
Steps involved in Standard Costing		VIEW
Variance Analysis:		VIEW
Material variance		VIEW
Labour variance		VIEW
Overhead variance		VIEW

Unit 3 Techniques of Financial Statement Analysis {Book}
Financial Statement Analysis Meaning, Objective		VIEW
Financial Statement Techniques		VIEW
Comparative Statement Analysis		VIEW
Common Size Statement Analysis		VIEW
Trend Analysis		VIEW
Ratios Meaning, Objectives		VIEW
Classification of Ratios	VIEW	VIEW
Computation of Activity	VIEW	VIEW
Liquidity Ratios		VIEW
Solvency Ratios		VIEW
Profitability Ratios		VIEW

Unit 4 Funds Flow Analysis {Book}
Concept of Funds, Meaning and Importance, Limitations	VIEW
Statement of Changes in Working Capital	VIEW
Statement of Sources and Application of Funds	VIEW
*Statement of Sources from Operations	VIEW

Unit 5 Cash Flow Analysis (AS-3) {Book}
Cash Flow Analysis Meaning Importance	VIEW	VIEW	VIEW
Differences between Funds Flow and Cash Flow Statements			VIEW
Procedure for preparation of Cash Flow Statement			VIEW

Research Methodology and Project Report Osmania University B.com 6th Semester Notes

by indiafreenotes25/11/202023/08/20251

Unit 1 Introduction, Measurement and Hypothesis Testing {Book}
Meaning of Research	VIEW
Research Steps involved, Identification of Problem, Steps involved in the selection of problem	VIEW
Research Design: Meaning and Types	VIEW
Measurement Levels/Scales	VIEW
Scaling Techniques	VIEW
Hypothesis: Meaning	VIEW
Hypothesis Types	VIEW
Hypothesis Testing	VIEW

Unit 2 Parametric and Non-Parametric Tests and Research Report {Book}
Introduction: T-Test			VIEW
F-Test			VIEW
Chi Square Test			VIEW
Anova (One-Way Anova, Two-Way Anova)			VIEW
Contents of a Research Report	VIEW	VIEW	VIEW

Financial Management Osmania University B.com 5th Semester Notes

by indiafreenotes25/11/202023/08/20251

Unit 1 Introduction {Book}
Financial Management Meaning, Objectives	VIEW
Financial Management Nature, Importance	VIEW
Financial Management Scope	VIEW
Profit Maximization vs Wealth Maximization	VIEW
Traditional Functions of Finance Manager	VIEW
Changing Role of Finance Manager	VIEW
Relationship between Financial Management and Other Management Areas	VIEW

Unit 2 Financial Planning {Book}
Financial Planning, Sources of Finance	VIEW
Financial Planning Meaning, Definition, Objectives	VIEW
Financial Planning Characteristics	VIEW
Financial Planning Process	VIEW
Financial Planning Factors, Limitations	VIEW

Unit 3 Capitalization {Book}
Meaning of Capital and Capitalization Sources of Capital – Theories of Capitalization	VIEW
Over Capitalization Meaning, Causes, Consequences, Remedies	VIEW
Under Capitalization Meaning, Causes, Consequences, Remedies	VIEW
Comparison of Under and Over Capitalization	VIEW
Watered Stock	VIEW

Unit 4 Cost of Capital {Book}
Cost of Capital Meaning, Definition and Significance	VIEW
Classification of Costs	VIEW
Problems in Determination of Cost of Capital	VIEW
Cost of Debt	VIEW
Cost of Perpetual and Redeemable Debt	VIEW
Cost of Preference Capital	VIEW
Cost of Equity Capital	VIEW
Cost of retained earnings	VIEW
Weighted Average Cost of Capital	VIEW

Unit 5 Capital Structure {Book}
Capital Structure Meaning, Types, Importance	VIEW
Capital Structure Factors	VIEW
Optimal Capital Structure	VIEW
Theories of Capital Structure: Net Income Approach, Net Operating Income Approach, Traditional Approach, Modigliani and Miller Approach	VIEW

Advanced Corporate Accounting Osmania University B.com 5th Semester Notes

by indiafreenotes25/11/202023/08/20251

Unit 1 Holding Companies (AS-21): {Book}
Holding Companies Nature				VIEW
Holding Companies Legal requirements				VIEW
Capital and Revenue Profit/Reserves/Losses				VIEW
Minority Interest				VIEW
Cost of Control				VIEW
Cost of Goodwill	VIEW	VIEW		VIEW
Capital Reserve				VIEW
Inter Company Transactions				VIEW
Un-realized Profit on Unsold stock				VIEW
Revaluation of Assets			VIEW	VIEW
Interim Dividend by Subsidiary Companies				VIEW
Debentures in Subsidiary Companies				VIEW
Consolidated Balance Sheet				VIEW

Unit 2 Electricity Companies (Double Accounting System): {Book}
Meaning of Double Account System	VIEW
Final Accounts of Electricity Companies	VIEW
Calculation of Reasonable Return and Disposal of Surplus, Replacement of an Asset	VIEW

Unit 3 Accounting for Price Level Changes {Book}
Accounting for Price Level Changes Introduction, History, Limitations	VIEW
Profit measurement under different systems of accounting	VIEW
Methods of Accounting for Price Level Changes	VIEW
Current Purchasing Power (CPP)	VIEW
Current Cost Accounting (CCA)	VIEW

Unit 4 Lease Accounts (AS-19): {Book}
Lease Accounts Meaning, Terminology, Advantages and Disadvantages		VIEW
Financial and Operating Lease		VIEW
Accounting Treatment in the books of both the parties	VIEW	VIEW

Unit 5 Human Resource Accounting & Social Responsibility Accounting {Book}
Human Resource Accounting Definition, Objectives, Assumptions, Advantages, Limitations, Approaches	VIEW
Human resource accounting in India	VIEW
Social Responsibility Accounting: Meaning, Nature, Need, Objectives, Accounting Concepts Indicators of Social Performance	VIEW

Auditing Osmania University B.com 5th Semester Notes

by indiafreenotes25/11/202023/08/20251

Unit 1 Introduction {Book}
Auditing Meaning, Definition, Evolution, Objectives, Importance	VIEW
Types of Audits	VIEW
Standards of Auditing	VIEW
Procedure for issue of standards by AASB	VIEW

Unit 2 Auditor and Execution of Audit {Book}
Auditor Appointment	VIEW
Auditor Qualification and Disqualification	VIEW
Auditor Qualities	VIEW
Auditor Remuneration, Removal	VIEW
Auditor Rights, Duties	VIEW
Civil and Criminal Liabilities of Auditors	VIEW
Commencement of Audit	VIEW
Engagement Letter	VIEW
Audit Program	VIEW
Audit Note Book	VIEW
Audit Workbook	VIEW
Audit Markings	VIEW

Unit 3 Internal Control, Internal Check and Internal Audit {Book}
Meaning and Objectives of Internal Control			VIEW
Internal Check			VIEW
	VIEW	VIEW	VIEW
Internal Audit			VIEW
Internal Check Vs. Internal Audit			VIEW
Internal Control vs. Internal Audit			VIEW

Unit 4 Vouching {Book}
Meaning, Objectives, Types of Vouchers		VIEW
Vouching of Trading Transactions		VIEW
Vouching Cash Transaction	VIEW	VIEW
Auditing in an EDP Environment		VIEW

Unit 5 Verification and Valuation of Assets {Book}
Meaning and Definition, Distinction		VIEW
Verification and Valuation of various Assets and Liabilities	VIEW	VIEW
Contingent Liabilities		VIEW
*Goodwill Investment		VIEW
Audit Committee, Role of Audit Committee		VIEW
Audit Reports		VIEW

International Tax & Regulation Osmania University B.com 5th Semester Notes

by indiafreenotes25/11/202023/08/20251

Unit 1 Taxation of Individuals {Book}
Individual Income Tax Return: Filing Status		VIEW
Cash basis and Accrual basis		VIEW
Gross Income: Wages, Salaries, Bonus, Commission, Fees & Tips		VIEW
Interest & Dividend Income		VIEW
Business Income		VIEW
Capital Gains	VIEW	VIEW
Capital Losses		VIEW
Passive Income		VIEW
Agricultural/Farming Income		VIEW
Deductions: Adjustments		VIEW
Deductions from AGI		VIEW
Calculating Tax:		VIEW
Tax Credits		VIEW
Alternative Minimum Taxes, Other Taxes		VIEW
Estimated Tax penalty		VIEW

Unit 2 Property Transactions & Depreciation {Book}
Capital Gains	VIEW		VIEW
Capital Losses			VIEW
Gains & Losses from Sale of Long-term Business Property			VIEW
Depreciation		VIEW	VIEW
Amortization			VIEW

Unit 3 Taxation of Corporations: {Book}
C-Corporations: Formation	VIEW
C-Corporations Income Tax Return	VIEW
C-Corporations Income, Deductions, Reconciliation of Taxable Income with books, Calculating Tax	VIEW
Corporate Earnings & Distributions	VIEW
Corporate Liquidation & Reorganizations	VIEW
S-Corporations Eligibility criteria	VIEW
S-Corporations Income Tax Return	VIEW
S-Corporations Shareholder basis	VIEW
S-Corporations Earnings and Distribution	VIEW
S-Corporations Termination of Election	VIEW

Unit 4 Taxation of other Entities: {Book}
Partnerships	VIEW
Partnerships Formation	VIEW
Partnerships Income Tax Return	VIEW
Partner basis, Partnership Distributions	VIEW
Sale of Partnership Interest by a Partner	VIEW
Termination of Partnership	VIEW
Termination of Estate	VIEW
Estate and Trust Fiduciary Income Tax Return, Estate Tax Return	VIEW
Gift Tax Return	VIEW
Generation-skipping transfer Tax	VIEW
Tax Exempt Organizations: Formation, Income Tax Return	VIEW

Unit 5 Statutory Regulations, Accountant Responsibilities, Business Structures: {Book}
Federal Security Regulations:
Securities Act of 1933	VIEW
Securities Exchange Act of 1934	VIEW
Other federal security regulations	VIEW
Professional & Legal Responsibilities:
Accountant Common Law Liabilities	VIEW
Accountant Statutory Liabilities	VIEW
Accountant Liabilities for Privileged Information	VIEW
Accountant Criminal Liabilities	VIEW
Employment Regulations, Environmental Regulations	VIEW
Antitrust Regulations	VIEW
Business Structures: Sole Proprietorships, Partnerships, Corporations	VIEW

Financial Decision Making-1 Osmania University B.com 5th Semester Notes

by indiafreenotes25/11/202023/08/20251

Unit 1 Financial Statement Analysis {Book}
Basic Financial Statement Analysis		VIEW
Common size financial statements		VIEW
Common base year financial statements		VIEW
Financial Ratios:		VIEW
Liquidity Ratio		VIEW
Leverage Ratio		VIEW
Activity Ratio		VIEW
Profitability Ratios		VIEW
Solvency Ratio		VIEW
Market Profitability analysis		VIEW
Income measurement analysis		VIEW
Revenue analysis		VIEW
Cost of sales analysis		VIEW
Expense analysis		VIEW
Variation analysis	VIEW	VIEW
Special issues:
Impact of foreign operations	VIEW	VIEW
Effects of changing prices and inflation	VIEW	VIEW
Off-balance sheet financing		VIEW
Impact of changes in accounting treatment		VIEW
Accounting and Economic concepts of value and income		VIEW
Earnings quality		VIEW

Unit 2 Financial Management {Book}
Risk & Return	VIEW	VIEW	VIEW
Calculating return			VIEW
Types of risk			VIEW
Relationship between Risk and Return		VIEW	VIEW
Long-term Financial Management:			VIEW
Term structure of interest rates			VIEW
Types of financial instruments		VIEW	VIEW
Cost of capital		VIEW	VIEW
Valuation of financial instruments			VIEW

Unit 3 Raising Capital {Book}
Raising Capital			VIEW		VIEW
Financial markets	VIEW		VIEW		VIEW
Financial markets regulation					VIEW
Market efficiency					VIEW
Financial institutions			VIEW		VIEW
Initial and secondary public offerings			VIEW		VIEW
Secondary public offerings					VIEW
Dividend policy		VIEW		VIEW	VIEW
share repurchases					VIEW
Lease financing			VIEW		VIEW

Unit 4 Working Capital Management {Book}
Managing working capital		VIEW	VIEW
Cash Management		VIEW	VIEW
Marketable Securities management			VIEW
Accounts Receivable Management		VIEW	VIEW
Inventory management	VIEW	VIEW	VIEW
Short-term Credit:			VIEW
Types of short-term credit			VIEW
Short-term credit management			VIEW

Unit 5 Corporate Restructuring and International Finance {Book}
Corporate Restructuring		VIEW
Mergers and acquisitions		VIEW
Bankruptcy	VIEW	VIEW
Other forms of restructuring		VIEW
International Finance		VIEW
Fixed, flexible, and floating exchange rates	VIEW	VIEW
Managing transaction exposure		VIEW
Financing international trade		VIEW
Tax implications of transfer pricing		VIEW

Computerized Accounting Osmania University B.com 5th Semester Notes

by indiafreenotes25/11/202023/08/20251

International Financial Reporting-1 Osmania University B.com 5th Semester Notes

by indiafreenotes25/11/202023/08/20251

Unit 1 General Purpose of Financial Accounting and Reporting as Per Us GAAP And IFRS: {Book}
GAAP			VIEW
IFRS			VIEW
Conceptual framework: Standard Setting Bodies & Hierarchy			VIEW
Elements of Financial statement			VIEW
Primary objectives of financial reporting			VIEW
Qualitative Characteristics of Financial statement, Fundamental, Assumptions			VIEW
Financial statement Principles			VIEW
Accounting Cycle			VIEW
Preparation of Financial statement, General-purpose financial statements			VIEW
Balance sheet	VIEW		VIEW
Income Statement			VIEW
Statement of Comprehensive income			VIEW
Statement of changes in equity			VIEW
Statement of changes cash flows		VIEW	VIEW
Public Company reporting requirements			VIEW
SEC Reporting Requirements			VIEW
Interim Financial Reporting			VIEW
Segment Reporting			VIEW
Revenue recognition: 5 Step approach to Revenue Recognition	VIEW		VIEW
Certain Customer Right’s & Obligations			VIEW
Specific Arrangements			VIEW
Long Term Construction Contracts			VIEW

Unit 2 Current Assets and Current Liabilities: {Book}
Monetary Current Assets & Current Liabilities:			VIEW
Cash & Cash Equivalents			VIEW
Accounts Receivable			VIEW
Notes Receivable			VIEW
Transfers & Servicing of Financial Assets			VIEW
Accounts Payable			VIEW
Employee-related Expenses Payable		VIEW	VIEW
Inventory: Determining Inventory			VIEW
Cost of Goods Sold			VIEW
Inventory Valuation, Inventory Estimation Methods	VIEW	VIEW	VIEW

Unit 3 Financial Investments and Fixed Assets: {Book}
Financial Investments:			VIEW
Investments in Equity Securities		VIEW	VIEW
Investment in Debt Securities			VIEW
Financial Instruments			VIEW
Tangible Fixed Assets, Acquisition of Fixed Assets			VIEW
Capitalization of Interest			VIEW
Costs incurred After Acquisition			VIEW
Depreciation	VIEW	VIEW	VIEW
Impairment, Asset Retirement Obligation			VIEW
Disposal Conversions		VIEW	VIEW
Involuntary Conversions			VIEW
Intangible Assets:			VIEW
Knowledge-based intangibles (R&D, Software)
Legal rights-based intangibles (Patent, Copyright, Trademark, Franchise, License, Leasehold improvements)
Goodwill		VIEW	VIEW

Unit 4 Financial Liabilities (As per US GAAP and IFRS): {Book}
Bonds Payable		VIEW
Types of Bonds	VIEW	VIEW
Convertible bonds vs. Bonds with detachable warrants		VIEW
Bond Retirement		VIEW
Fair Value Option & Fair Value Election		VIEW
Debt Restructuring: Settlement, Modification of terms		VIEW

Unit 5 Select Transactions (As per US GAAP and IFRS): {Book}
Fair value Measurements: Valuation Techniques, Concept		VIEW
Fair value hierarchy		VIEW
Accounting changes and error correction:
Changes in Accounting estimate		VIEW
Changes in Accounting principle		VIEW
Changes in Reporting entity		VIEW
Correction of an error, Contingencies		VIEW
Possibility of occurrence (Remote, reasonably possible or Probable)		VIEW
Disclosure vs. Recognition	VIEW	VIEW
Derivatives and Hedge Accounting:		VIEW
Speculation (non-hedge)		VIEW
Fair value hedge, Cash flow hedge		VIEW
Nonmonetary exchanges: Exchanges with commercial substance, Exchanges without commercial substance		VIEW
Leases: Operating lease, Finance lease		VIEW
Sale leaseback		VIEW

Financial Planning & Performance Osmania University B.com 5th Semester Notes

by indiafreenotes25/11/202023/08/20251

Unit 1 Strategic Planning {Book}
Strategic Planning: Analysis of external and internal factors affecting strategy		VIEW
Long-term Mission and Goals		VIEW
Alignment of Tactics with Long-term Strategic Goals		VIEW
Strategic Planning Models and Analytical Techniques		VIEW
Characteristics of Successful strategic planning process	VIEW	VIEW
Annual Profit plan and Supporting schedules: Operational Budget, Financial Budget, Capital Budgets		VIEW
Top-level Planning and Analysis:
Pro forma income, financial statement projections		VIEW
Cash flow Projections		VIEW

Unit 2 Budgeting and Forecasting {Book}
Budgeting Concepts:		VIEW
Operations and Performance goals		VIEW
Characteristics of a Successful Budget Process		VIEW
Resource allocation	VIEW	VIEW
Forecasting techniques:		VIEW
Regression analysis	VIEW	VIEW
Learning curve analysis		VIEW
Expected Value		VIEW
Budgeting Methodologies:		VIEW
Annual business plans (Master budgets)	VIEW	VIEW
Project Budgeting		VIEW
Activity Based Budgeting		VIEW
Zero-based Budgeting		VIEW
Continuous (Rolling) Budgets		VIEW
Flexible budgeting		VIEW

Unit 3 Cost and Variance Analysis {Book}
Cost and Variance Analysis:			VIEW	VIEW
Comparison of Actual to planned results				VIEW
Use of flexible budgets to analyze performance			VIEW	VIEW
Management by exception				VIEW
Standard Cost System, Use			VIEW	VIEW
Analysis of Variation from Standard Cost expectations			VIEW	VIEW
	VIEW	VIEW	VIEW	VIEW

Unit 4 Performance Measures {Book}
Product profitability analysis	VIEW
Business unit profitability analysis	VIEW
Customer profitability analysis	VIEW
Return on investment	VIEW
Residual income	VIEW
Investment base issues	VIEW
Key performance indicators (KPIs)	VIEW
Balanced Scorecard	VIEW
Responsibility Centers and Reporting Segments:
Responsibility Centers, Types of Responsibility centers	VIEW
Transfer pricing	VIEW
Reporting of organizational segments	VIEW

Unit 5 Technology and Analytics {Book}
Information Systems			VIEW	VIEW
Accounting information Systems				VIEW
Enterprise Resource Planning systems	VIEW		VIEW	VIEW
Enterprise Performance Management Systems				VIEW
Data Governance, Data policies and procedures, Life cycle of data				VIEW
Controls against security breaches		VIEW	VIEW	VIEW
Technology-enabled finance transformation:
System Development Life Cycle				VIEW
Process automation			VIEW	VIEW
Innovative applications
Data analytics			VIEW	VIEW
Business intelligence				VIEW
Data Mining			VIEW	VIEW
Analytic tools			VIEW	VIEW
Data Visualization				VIEW

Month: November 2020

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