Cost Accounting Osmania University B.com 5th Semester Notes

Unit 1 Introduction {Book}
Cost Accounting: Definition Features Objectives Functions Scope Advantages and LimitationsVIEW
Essentials of a good Cost accounting systemVIEW
Difference between Cost Accounting and Financial AccountingVIEW
Cost concepts, Cost ClassificationVIEW

 

Unit 2 Material {Book}
Material CostVIEW
Direct and Indirect Material costVIEW
Inventory Control TechniquesVIEW
Stock LevelsVIEW
EOQVIEW
ABC AnalysisVIEW
JITVIEW
VEDVIEW
FSNDVIEW
Issue of Materials to ProductionVIEW
Pricing methods:
FIFOVIEW
LIFOVIEW
Simple Average methodsVIEW
Weighted Average methodsVIEW

 

Unit 3 Labour and Overheads {Book}
Labour CostVIEW
Direct Labour CostVIEW
Indirect Labour CostVIEW
Methods of Payment of Wages (only Incentive Plans): Halsey, Rowan, Taylor Piece Rate and Merrick Multiple Piece Rate MethodsVIEW
OverheadsVIEW
Overheads ClassificationVIEW
Methods of AllocationVIEW
Apportionment of overheadsVIEW
Absorption of overheadsVIEWVIEW

 

Unit 4 Unit and Job Costing {Book}
Unit Costing: FeaturesVIEW
Cost SheetVIEW
Tender and Estimated Cost SheetVIEW
Job Costing: Features, Objectives,VIEW
Job Costing ProcedureVIEW
Preparation of Job Cost SheetVIEW

 

Unit 5 Contract and Process Costing {Book}
Contract Costing: Features, AdvantagesVIEW
Procedure of Contract CostingVIEW
Guidelines to Assess profit on incomplete ContractsVIEW
Process Costing: Meaning FeaturesVIEW
Preparation of Process AccountVIEW
Normal and Abnormal LossesVIEW

Read More:

https://indiafreenotes.com/bu-bcom-elements-of-costing/

https://indiafreenotes.com/umbms-introduction-to-cost-accounting/

Business Economics Osmania University B.com 5th Semester Notes

Unit 1 Introduction {Book}
Business Economics Meaning, Nature, ScopeVIEW
Business Economics CharacteristicsVIEW
Business Economics ImportanceVIEW
Business Economics RoleVIEW
Micro Economics Scope, ObjectivesVIEW
Macro Economics Scope, ObjectivesVIEW
Law of Diminishing Marginal utilityVIEW
Law of Equimarginal utilityVIEW

 

Unit 2 Demand Analysis {Book}
Meaning, Function, Factors influencing DemandVIEW
Types of DemandVIEW
Demand CurveVIEW
Law of DemandVIEW
Exceptions to the Law of DemandVIEW
Elasticity of Demand: Concept, Types of elasticity of demand-Price, income and Cross Elasticity of DemandVIEW
Measurement of elasticity arc and point methodsVIEW
Importance of Various Elasticity of DemandVIEW

 

Unit 3 Supply Analysis {Book}
Law of SupplyVIEW
Factors influencing SupplyVIEW
Market EquilibriumVIEW
Consumer SurplusVIEW
Theory of Consumer behaviorVIEW
Utility and indifference curve analysisVIEW

 

Unit 4 Production Analysis {Book}
Concept of Production, Production functionVIEW
Total Production, Marginal Production, Average ProductionVIEW
Returns to a factorVIEW
Law of Variable ProportionsVIEW
Law of Returns to ScaleVIEWVIEW
Isocost,VIEW
IsoquantsVIEW
Economies and Dis-economies of ScaleVIEW

 

Unit 5 Cost And Revenue Analysis {Book}
Theory of Cost, Concepts of CostVIEW
Short run and Long run cost curvesVIEW
Traditional and Modern ApproachesVIEW
Revenue Curves Relationship between Total marginal and Average

revenues

VIEW
Break Even Analysis Meaning, Assumptions, Uses and LimitationsVIEWVIEW

 

Corporate Accounting Osmania University B.com 4th Semester Notes

Unit 1 Company Liquidation {Book}
Company Liquidation Meaning, ModesVIEW
Contributory Preferential PaymentsVIEW
Statements of AffairsVIEW
RemunerationVIEW
Preparation of Liquidator’s Final Statement of AccountVIEW

 

Unit 2 Amalgamation (AS-14): {Book}
Amalgamation: In the Nature of Merger and PurchaseVIEW
Calculation of Purchase ConsiderationVIEW
Accounting Treatment in the books of Transferor and Transferee CompaniesVIEW

 

Unit 3 Internal Reconstruction and Acquisition of Business {Book}
Internal Reconstruction: Accounting treatmentVIEW
Preparation of final statement after reconstructionVIEW
Acquisition of business when new set of books are openedVIEW
Debtors and Creditors taken over on behalf of vendorsVIEW
When same set of books are continued (Including problems)VIEW

 

Unit 4 Accounts of Banking Companies {Book}
Banking Companies Books and Registers maintainedVIEW
Slip system of PostingVIEW
Rebate on Bills DiscountedVIEW
Non-Performing AssetsVIEW
Legal Provisions relating to final AccountsVIEW
Final Accounts of Banking CompaniesVIEW

 

Unit 5 Accounts of Insurance Companies and Insurance Claims {Book}
Accounts of Insurance Companies Introduction, FormatsVIEW
Revenue Account, Net Revenue AccountVIEW
Balance Sheet, Valuation Balance Sheet, Net SurplusVIEW
General InsuranceVIEWVIEW
Preparation of final accounts with Special reference to Fire and Marine InsuranceVIEW
Insurance claims: MeaningVIEW
Loss of Stock and Assets, Average ClauseVIEW
Treatment of Abnormal Loss, Loss of ProfitVIEW

 

Business Statistics-2 Osmania University B.com 4th Semester Notes

Unit 1 Regression {Book}
Regression Introduction, Linear and Non-Linear RegressionVIEW
Correlation Vs. RegressionVIEW
Lines of RegressionVIEW
Derivation of Line of Regression of Y on X, Line of Regression of X on YVIEW
Using Regression Lines for PredictionVIEW

 

Unit 2 Index Numbers: {Book}
Index Numbers: Introduction, Uses, TypesVIEW
Problems in the Construction of Index NumbersVIEW
Methods of Constructing Index NumbersVIEW
Simple Index NumberVIEW
Weighted Index Number (Laspeyre, Paasche, Marshall Edgeworth)VIEW
Tests of Consistency of Index Number:
Unit Test, Time Reversal Test, Factor Reversal Test, Circular TestVIEW
Base Shifting, Splicing and Deflating of Index NumbersVIEW

 

Unit 3 Time Series {Book}
Time Series: IntroductionVIEW
Components of Time SeriesVIEW
Methods: Semi Average MethodVIEW
Moving Average MethodVIEW
Least Square MethodVIEW
Deseasonalization of DataVIEW
Uses and Limitations of Time SeriesVIEW

 

Unit 4 Probability {Book}
Probability: Meaning, ExperimentVIEW
Event: Mutually Exclusive Events, Collectively Exhaustive Events, Independent Events, Simple and Compound EventsVIEW
Basics of Set TheoryVIEW
Permutation, CombinationVIEW
Approaches to Probability: Subjective, AxiomaticVIEW
Classical, Empirical ProbabilityVIEW
Theorems of Probability: Addition, Multiplication,VIEW
Bayes TheoremVIEW

 

Unit 5 Theoretical Distributions {Book}
Binomial Distribution: Importance Conditions, Constants, Fitting of Binomial DistributionVIEW
Poisson Distribution: Importance Conditions Constants, Fitting of Poisson DistributionVIEW
Normal Distribution: Importance, Central Limit Theorem, Characteristics Fitting a Normal DistributionVIEW

 

Excel Foundation Osmania University B.com 4th Semester Notes

Income Tax Osmania University B.com 4th Semester Notes

Unit 1 Introduction {Book}
Direct and Indirect TaxesVIEW
Canons of TaxationVIEW
Features and History of Income Tax in IndiaVIEW
Definitions and Basic Concepts of Income TaxVIEW
Assessee, Assessment Year, Previous Year, Person, Agricultural IncomeVIEW
Deemed Assessee, Assessee-in-defaultVIEW
Heads of Income, Gross Total Income, Total IncomeVIEW
Incomes Exempt from TaxVIEW
Residential StatusVIEW
Scope of Total IncomeVIEW
Conditions applicable to an Individual AssesseeVIEW
Incidence of TaxVIEWVIEW
Types of IncomesVIEW

 

Unit 2 Income from Salaries {Book}
Salary, Characteristics of Salary:VIEW
Computation of Salary IncomeVIEW
Salary u/s 17(1)VIEW
Annual AccretionVIEW
AllowancesVIEWVIEWVIEW
Perquisites Profits in lieu of SalaryVIEW
Deductions u/s. 16VIEW
Problems on computation of Income from Salary

 

Unit 3 Income from House Property {Book}
Definition of House PropertyVIEW
Exempted House Property incomesVIEW
Annual ValueVIEW
Determination of Annual Value for Let-out House and Self-occupied House, Deductions u/s.24VIEW
Problems on computation of Income from House Property

 

Unit 4 Profits and Gains of Business or Profession {Book}
Definition of Business or ProfessionVIEW
Procedure for computation of Income from BusinessVIEW
Revenue and Capital nature of Incomes and ExpensesVIEW
Allowable Expenses u/s. 30 to 37VIEW
Expenses expressly disallowedVIEW
Deemed ProfitsVIEW
Miscellaneous provisions u/s 44VIEW
Depreciation: MeaningVIEWVIEW
Conditions for charge of depreciationVIEW
Problems on computation of Income from Business
Income from Profession: Rules, ProcedureVIEW
Problems on computation of Income from Profession

 

Unit 5 Capital Gains and Income from Other Sources {Book}
Capital GainsVIEWVIEW
Income from Other SourcesVIEW
Meaning, Scope of chargeVIEW
Basis of chargeVIEW
Short term and Long-term Capital AssetsVIEW
Transfer of Capital AssetVIEW
Deemed TransferVIEW
Determination of Cost of AcquisitionVIEW
Procedure for computation of Long-term and Short-term Capital Gains/LossesVIEW
Exemptions in respect of certain Capital Gains u/s. 54VIEW
Problems on computation of capital gains
General Incomes u/s. 56(1)VIEW
Specific Incomes u/s. 56(2)VIEW
Dividends u/s. 2(22)VIEW
Winnings from lotteries Puzzles, crown world puzzles, RacesVIEW
Interest on SecuritiesVIEW
Gifts received by an IndividualVIEW
Casual Income, Family PensionVIEW
Rent received on let out of Furniture, Plant and Machinery with/without BuildingVIEW
Deductions u/s. 57VIEW

 

Data Visualization & Storytelling Osmania University B.com 4th Semester Notes

Search Engine Optimization & Online Advertising Osmania University B.com 4th Semester Notes

Unit 1 SEO Foundations and SEO Keyword Strategy {Book}
Understanding SEO, Keyword StrategyVIEW
Content optimization, Long-term Content PlanningVIEW
Link building StrategiesVIEW
Measuring SEO effectivenessVIEW
SEO for E-commerceVIEW
Local Search, Mobile SEOVIEW

 

Unit 2 Google Adwords and Remarketing {Book}
Pay-Per-Click AdvertisingVIEW
Getting started with Google AdwordsVIEW
Advertising TrackingVIEW
Key Google Adwords strategiesVIEW
Remarketing with GoogleVIEW
Advertising Budget and ROI tipsVIEW
B2B Remarketing CampaignsVIEW

Regulation of Insurance Business Osmania University B.com 4th Semester Notes

Unit 1 Insurance Legislation in India {Book}
History of life and non-life insurance legislationVIEW
Insurance Nationalization, Insurance reformsVIEW
Insurance business Act, 1972VIEW
IRDA and its functions including licensing functionsVIEW
Insurance Web AggregatorsVIEW
Regulation for intermediariesVIEW
CCS-SPV-PoS-insurance repositories-TPAsVIEW
Role and Duties of SurveyorsVIEW
Origin and Development of Micro-insuranceVIEW
Regulation of ULIPs, Pension schemes, Money laundering, KYCVIEW
Methods of Receipt of PremiumVIEW
Exchange control regulations relating to General and Life InsuranceVIEW
Health Insurance Regulations,2016, Health plus life combo productsVIEW

 

Unit 2 Policy Holders Rights of Assignment, Nomination and Transfer {Book}
Assignment and Transfer of Insurance PoliciesVIEW
Provisions related to Nomination, Repudiation, Fraud, Protection of policyholder interestVIEW
Stages in Insurance policy, Presale stage, Post-sale stage-free look periodVIEW
Insurance Grievance redressal, Claim settlement, Key feature documentVIEW
Dispute Resolution mechanism, Insurance ombudsmanVIEW
Solvency Margin and InvestmentsVIEW
International Trends in Insurance RegulationVIEW

 

Uncategorised

Business Intelligence Osmania University B.com 4th Semester Notes

error: Content is protected !!