Year: 2020

Osmania University B.com Notes

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

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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

 

Osmania University B.com Notes

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

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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

 

Osmania University B.com Notes

Cost Accounting Osmania University B.com 5th Semester Notes

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Unit 1 Introduction {Book}
Cost Accounting: Definition Features Objectives Functions Scope Advantages and Limitations VIEW
Essentials of a good Cost accounting system VIEW
Difference between Cost Accounting and Financial Accounting VIEW
Cost concepts, Cost Classification VIEW

 

Unit 2 Material {Book}
Material Cost VIEW
Direct and Indirect Material cost VIEW
Inventory Control Techniques VIEW
Stock Levels VIEW
EOQ VIEW
ABC Analysis VIEW
JIT VIEW
VED VIEW
FSND VIEW
Issue of Materials to Production VIEW
Pricing methods:
FIFO VIEW
LIFO VIEW
Simple Average methods VIEW
Weighted Average methods VIEW

 

Unit 3 Labour and Overheads {Book}
Labour Cost VIEW
Direct Labour Cost VIEW
Indirect Labour Cost VIEW
Methods of Payment of Wages (only Incentive Plans): Halsey, Rowan, Taylor Piece Rate and Merrick Multiple Piece Rate Methods VIEW
Overheads VIEW
Overheads Classification VIEW
Methods of Allocation VIEW
Apportionment of overheads VIEW
Absorption of overheads VIEW VIEW

 

Unit 4 Unit and Job Costing {Book}
Unit Costing: Features VIEW
Cost Sheet VIEW
Tender and Estimated Cost Sheet VIEW
Job Costing: Features, Objectives, VIEW
Job Costing Procedure VIEW
Preparation of Job Cost Sheet VIEW

 

Unit 5 Contract and Process Costing {Book}
Contract Costing: Features, Advantages VIEW
Procedure of Contract Costing VIEW
Guidelines to Assess profit on incomplete Contracts VIEW
Process Costing: Meaning Features VIEW
Preparation of Process Account VIEW
Normal and Abnormal Losses VIEW

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Osmania University B.com Notes

Business Economics Osmania University B.com 5th Semester Notes

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Unit 1 Introduction {Book}
Business Economics Meaning, Nature, Scope VIEW
Business Economics Characteristics VIEW
Business Economics Importance VIEW
Business Economics Role VIEW
Micro Economics Scope, Objectives VIEW
Macro Economics Scope, Objectives VIEW
Law of Diminishing Marginal utility VIEW
Law of Equimarginal utility VIEW

 

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

 

Unit 3 Supply Analysis {Book}
Law of Supply VIEW
Factors influencing Supply VIEW
Market Equilibrium VIEW
Consumer Surplus VIEW
Theory of Consumer behavior VIEW
Utility and indifference curve analysis VIEW

 

Unit 4 Production Analysis {Book}
Concept of Production, Production function VIEW
Total Production, Marginal Production, Average Production VIEW
Returns to a factor VIEW
Law of Variable Proportions VIEW
Law of Returns to Scale VIEW VIEW
Isocost, VIEW
Isoquants VIEW
Economies and Dis-economies of Scale VIEW

 

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

revenues

 VIEW
Break Even Analysis Meaning, Assumptions, Uses and Limitations VIEW VIEW

 

Osmania University B.com Notes

Corporate Accounting Osmania University B.com 4th Semester Notes

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Unit 1 Company Liquidation {Book}
Company Liquidation Meaning, Modes VIEW
Contributory Preferential Payments VIEW
Statements of Affairs VIEW
Remuneration VIEW
Preparation of Liquidator’s Final Statement of Account VIEW

 

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

 

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

 

Unit 4 Accounts of Banking Companies {Book}
Banking Companies Books and Registers maintained VIEW
Slip system of Posting VIEW
Rebate on Bills Discounted VIEW
Non-Performing Assets VIEW
Legal Provisions relating to final Accounts VIEW
Final Accounts of Banking Companies VIEW

 

Unit 5 Accounts of Insurance Companies and Insurance Claims {Book}
Accounts of Insurance Companies Introduction, Formats VIEW
Revenue Account, Net Revenue Account VIEW
Balance Sheet, Valuation Balance Sheet, Net Surplus VIEW
General Insurance VIEW VIEW
Preparation of final accounts with Special reference to Fire and Marine Insurance VIEW
Insurance claims: Meaning VIEW
Loss of Stock and Assets, Average Clause VIEW
Treatment of Abnormal Loss, Loss of Profit VIEW

 

Osmania University B.com Notes

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

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

 

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

 

Unit 3 Time Series {Book}
Time Series: Introduction VIEW
Components of Time Series VIEW
Methods: Semi Average Method VIEW
Moving Average Method VIEW
Least Square Method VIEW
Deseasonalization of Data VIEW
Uses and Limitations of Time Series VIEW

 

Unit 4 Probability {Book}
Probability: Meaning, Experiment VIEW
Event: Mutually Exclusive Events, Collectively Exhaustive Events, Independent Events, Simple and Compound Events VIEW
Basics of Set Theory VIEW
Permutation, Combination VIEW
Approaches to Probability: Subjective, Axiomatic VIEW
Classical, Empirical Probability VIEW
Theorems of Probability: Addition, Multiplication, VIEW
Bayes Theorem VIEW

 

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

 

Osmania University B.com Notes

Excel Foundation Osmania University B.com 4th Semester Notes

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Osmania University B.com Notes

Income Tax Osmania University B.com 4th Semester Notes

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Unit 1 Introduction {Book}
Direct and Indirect Taxes VIEW
Canons of Taxation VIEW
Features and History of Income Tax in India VIEW
Definitions and Basic Concepts of Income Tax VIEW
Assessee, Assessment Year, Previous Year, Person, Agricultural Income VIEW
Deemed Assessee, Assessee-in-default VIEW
Heads of Income, Gross Total Income, Total Income VIEW
Incomes Exempt from Tax VIEW
Residential Status VIEW
Scope of Total Income VIEW
Conditions applicable to an Individual Assessee VIEW
Incidence of Tax VIEW VIEW
Types of Incomes VIEW

 

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

 

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

 

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

 

Unit 5 Capital Gains and Income from Other Sources {Book}
Capital Gains VIEW VIEW
Income from Other Sources VIEW
Meaning, Scope of charge VIEW
Basis of charge VIEW
Short term and Long-term Capital Assets VIEW
Transfer of Capital Asset VIEW
Deemed Transfer VIEW
Determination of Cost of Acquisition VIEW
Procedure for computation of Long-term and Short-term Capital Gains/Losses VIEW
Exemptions in respect of certain Capital Gains u/s. 54 VIEW
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, Races VIEW
Interest on Securities VIEW
Gifts received by an Individual VIEW
Casual Income, Family Pension VIEW
Rent received on let out of Furniture, Plant and Machinery with/without Building VIEW
Deductions u/s. 57 VIEW

 

Osmania University B.com Notes

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

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Osmania University B.com Notes

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

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Unit 1 SEO Foundations and SEO Keyword Strategy {Book}
Understanding SEO, Keyword Strategy VIEW
Content optimization, Long-term Content Planning VIEW
Link building Strategies VIEW
Measuring SEO effectiveness VIEW
SEO for E-commerce VIEW
Local Search, Mobile SEO VIEW

 

Unit 2 Google Adwords and Remarketing {Book}
Pay-Per-Click Advertising VIEW
Getting started with Google Adwords VIEW
Advertising Tracking VIEW
Key Google Adwords strategies VIEW
Remarketing with Google VIEW
Advertising Budget and ROI tips VIEW
B2B Remarketing Campaigns VIEW
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