Year: 2020

Bangalore University B.com Notes / Bangalore University BBA Notes

A&FN2 Derivatives and Risk management

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Unit 1 Risk Management [Book]
Risk Management Introduction VIEW
Risk and Uncertainty VIEW
Classification of Risks, Scope, Objectives VIEW
Process VIEW
Role of Risk Management in Business VIEW
Introduction to Derivatives, Uses VIEW
Evolution of Derivatives, Characteristics, Functions VIEW
Participants VIEW
Types of Derivatives VIEW
Economic Benefits of Derivatives VIEW
Factor Contributing to the growth of Derivatives in India VIEW
Recent trendin Derivatives VIEW

 

Unit 2 Derivative Instruments [Book]
Forward Contract Meaning & Definition, Features, Terminologies VIEW
Pricing of Forward Contract, Limitations VIEW
Explanation of Forward Contract with a simple example VIEW
Futures Contract Meaning & Definition, Terminologies, Participants VIEW
Types of Futures Contract VIEW
Futures v/s Forward Contract VIEW
Pricing of Futures:
Theoretical Pricing of Derivatives VIEW
Cost of Carry Model VIEW
Explanation of Future Contract with a simple example VIEW
Futures Market in India Recent Developments VIEW
Options Contracts Meaning & Definition, Terminologies VIEW
Types of Options Contracts, Participants VIEW
Options v/s Futures v/s Forwards VIEW
Pricing of Options VIEW
Theoretical Pricing of Derivatives: VIEW
Black Sholes Model VIEW
Binomial Distribution Model VIEW
Explanation of Option Contract with a simple example VIEW
Option Market in India Recent Developments VIEW
Swaps Contracts Meaning & Definition, Terminologies, Types of Swaps Contract VIEW
Swaps v/s Options v/s Futures v/s Forwards VIEW
Participants, Pricing of Swaps, Back to Back Loan VIEW
LIBOR & MIBOR VIEW
Explanation of Swaps Contract with a simple example VIEW
Swaps Market in India Recent Developments VIEW

 

Unit 3 Speculation, Arbitration, Hedging [Book]
Introduction, Meaning & Definition, Objectives, Functions, Types, Strategies VIEW
VIEW VIEW
Hedging Introduction, Meaning & Definition, Objectives, Functions, Types, Strategies VIEW
Speculation v/s Arbitration v/s Hedging VIEW
Can Speculation / Arbitration / Hedging mitigate financial risk for Companies? VIEW

 

Unit 4 Speculation, Arbitration, Hedging {Book}
Introduction, Meaning & Definition, Objectives, Functions, Types, Strategies, VIEW
Speculation v/s Arbitration v/s Hedging VIEW
Can Speculation / Arbitration / Hedging Mitigate financial risk for Companies? VIEW

 

Unit 5 Stock Exchanges in India {Book}
Introduction, Meaning & Definition, Members of Stock Exchange VIEW VIEW
Brokers & Participants in Stock Exchange VIEW VIEW
Derivative Contracts in Stock Exchange VIEW VIEW
Demat account Introduction & Types of orders processing VIEW
Investment v/s Speculation VIEW
Practical exposure of Futures & Options Market traded in Indian Stock Exchanges VIEW
Bangalore University BBA Notes

A&FN1 Advanced Accounting

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Unit 1 {Book}
Business of Banking companies VIEW
Some important provisions of Banking Regulation Act of 1949, Brokerage, Discounts, Statutory Reserves, Cash Reserves VIEW
Minimum capital and reserves, Restriction on commission VIEW
Books of accounts VIEW
Special features of bank accounting VIEW
Final Accounts, Balance Sheet and Profit and Loss account VIEW
VIEW
Interest on Doubtful debts VIEW VIEW
Rebate on bill Discounted VIEW
Acceptance, Endorsement and Other obligations VIEW
Problems as per new provisions

 

Unit 2 Accounts of Insurance Companies {Book}
(a) Life insurance: Accounting concepts relating to life insurance companies VIEW
Preparation of Final accounts of life insurance companies VIEW
Revenue account and Balance sheet VIEW
(b) General insurance: Meaning Accounting concepts VIEW
Preparation of Final accounts VIEW

 

Unit 3 Inflation Accounting {Book}
Need, Meaning, Definition Importance, Role, Objectives, Merits, and Demerits of Inflation Accounting VIEW
Problems on Current purchasing power method (CPP) VIEW
Current cost accounting method (CCA) VIEW

 

Unit 4 Farm Accounting  {Book}
Meaning, Need and Purpose, Characteristics of farm accounting VIEW
Nature of Transactions, Cost and revenue VIEW
Apportionment of common cost VIEW
By product costing VIEW
Farm Accounting, Recording of transactions, problems VIEW

 

Unit 5 Investment Accounting {Book}
Introduction, Nature of Investment Accounting VIEW
Investment Ledger VIEW
Different terms used; Cum dividend or Interest and ex- dividend or interest VIEW
Securities VIEW VIEW
Bonus Shares VIEW VIEW
Right Shares VIEW VIEW
Procedures of Recording shares VIEW
Bangalore University BBA Notes

Financial Analysis and Reporting

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Unit 1 Introduction to Management Accounting {Book}  
Management Accounting Meaning VIEW
**Management Accounting Meaning Definition, Nature and Scope VIEW
**Objectives of Management Accounting VIEW
**Limitations of Management Accounting VIEW
**Tools & Techniques of Management Accounting VIEW
**Role of Management Accountant VIEW
**Relationship between Financial Accounting and Management Accounting VIEW
**Relationship between Cost Accounting and Management Accounting VIEW
   
Financial analysis Introduction, Meaning, Definition, Objectives Nature and Scope, Advantages and Limitation VIEW
Role of Financial Analyst VIEW
Comparative statements VIEW
Comparative income statement VIEW
Comparative Balance Sheet VIEW
common size statements VIEW
Common size income statement VIEW
Sheet Trend percentages VIEW

 

Unit 2 Ratio Analysis {Book}  
Meaning and Definition of Ratio, Uses & Limitations VIEW
Classification of Ratios VIEW
Meaning and Types of Ratio Analysis VIEW
Calculation of Liquidity Ratios VIEW
Profitability Ratios VIEW
Solvency Ratios VIEW
Preparation of Trading Account VIEW
Preparation of Profit & Loss Account VIEW
Preparation of Balance Sheet VIEW

 

Unit 3 Fund Flow Analysis {Book}  
Meaning and Concept of Fund flow analysis VIEW
Meaning and Definition of Fund Flow Statement VIEW
Uses and Limitations of Fund Flow Statement VIEW
**Differences between Cash Flow Statement and Fund Flow Statement VIEW
Procedure for preparation of Fund Flow Statement VIEW
Statement of changes in Working Capital VIEW
Statement of Funds from Operations VIEW
Statement of Sources and Applications of Funds VIEW

 

Unit 4 Cash Flow Analysis {Book}  
Meaning and Definition of Cash Flow Statement VIEW
Differences between Cash Flow Statement and Fund Flow Statement VIEW
Uses of Cash Flow Statement VIEW
Limitations of Cash Flow Statement VIEW
Concept of Cash and Cash Equivalents VIEW
Provisions of Ind AS-7 (old AS 3) VIEW
Procedure for preparation of Cash Flow Statement, Investing, Operating, Financing Activities VIEW
Preparation of Cash Flow Statement according to Ind AS-7 VIEW

 

Unit 5 Management Reporting {Book}  
Meaning of Management Reporting VIEW
Requisites of a Good Reporting System VIEW
Principles of Good Reporting System VIEW
Kinds of Reports VIEW
Drafting of Reports under different Situations VIEW
Bangalore University BBA Notes

Management information and Technology

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Bangalore University BBA Notes

Entrepreneurship Development and Star-ups

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Unit 1 Entrepreneurship [Book]  
Meaning, Definition and characteristics of Entrepreneurship VIEW
**Process of Entrepreneurship VIEW
**Barriers of Entrepreneurship VIEW
Meaning, Definition and characteristics of Entrepreneur VIEW
Functions of Entrepreneur VIEW VIEW
Factors influencing Entrepreneurship VIEW
Advantages and Disadvantages of Entrepreneurship VIEW
Qualities of an Entrepreneur VIEW
Types of Entrepreneurs VIEW
Brief history about successful entrepreneurs VIEW
Role of Artificial intelligence in Developing Enterprises VIEW

 

Unit 2 Micro, Small and Medium Enterprises [Book]  
Meaning, Definition, Investment limit of Micro, Small and Medium enterprise VIEW
Ownership Patterns of Micro, Small and Medium enterprise VIEW
Products and Services of MSME VIEW
Role played by MSME in the development of Indian Economy VIEW
Problems faced by MSME and the steps taken to solve the problems VIEW
Stages in setting up of MSME VIEW

 

Unit 3 Start-Ups [Book]  
Meaning, Definition, Features, Types, Benefit and Limitation of startups VIEW
Players in the promotion of start ups VIEW VIEW
The role of incubation centers in grooming youngsters for startups VIEW
Objectives and Functions of incubation centers VIEW
Preparation of Business plan VIEW VIEW
Feasibility Reports: Financial, technical, marketing, product service, Legal VIEW
Causes for Success and Failure of start-ups in India VIEW
Start-ups India scheme, Features eligibility, Loan facilities matching grant VIEW
  VIEW
Minimizing section imbalance through the promotion of startups in Urban and Rural India VIEW
Women entrepreneurs in startups VIEW VIEW VIEW

 

Unit 4 The Role of Banking and Financial Institutions in The Promotion of Entrepreneurs [Book]  
Financial Assistance by Commercial banks to Entrepreneurs VIEW
  VIEW
Financial Assistance by Co-operative banks to Entrepreneurs VIEW
Government Assistance through SFCs VIEW
SFCs VIEW
SIDBI VIEW
IFCI VIEW
Non-financial assistance from DIC, SISI, AWAKE, KVIC VIEW
Financial incentives for MSMEs and Tax Concessions VIEW VIEW
Assistance for obtaining Raw Material, Machinery, Land and Building and Technical Assistance VIEW
Industrial Estates: Role and Type VIEW

 

Unit 5 Artificial Intelligence {Book}  
Meaning and Definition, Benefits and Risks of Artificial intelligence VIEW
Future progress in Artificial Intelligence VIEW
AI based Startups issues Challenges and Prospects VIEW
Role of artificial intelligence in developing Enterprises VIEW
Bangalore University BBA Notes

Income Tax – 1

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Unit 1 Introduction to Income Tax [Book]  
Brief history of Indian Income Tax VIEW
Legal Framework:  
Types of taxes VIEW
Cannons of taxation VIEW
Definitions:  
Assessment, Assessment year, Income, Agricultural income, Assesses, Person, Casual income VIEW
Previous year including exception VIEW
Gross total income, Total income VIEW
Scheme of Taxation VIEW
Meaning and Classification of Capital and Revenue VIEW

 

Unit 2 Residential Status [Book]  
Residential status of an Individual’s, Determination of Residential status VIEW
Incidence of tax-problems on computation of Gross total Income VIEW

 

Unit 3 Exempted incomes [Book]  
Introduction, exempted incomes U/S 10. Only in the hands of individuals VIEW

 

Unit 4 Income from Salary [Book]  
Meaning, definitions, Basis of charge, Advance salary, Arrears of salary, encashment of earned leave VIEW
All allowances VIEW
Perquisites VIEW
Profits in lieu of salary VIEW
Provident fund VIEW
Gratuity VIEW VIEW
Commutation of pension VIEW
Deductions from salary U/S 16 VIEW
Problems on computation of Salary income VIEW

 

Unit 5 Income from House property [Book]  
Income from House property VIEW
Basis of charge VIEW
Deemed owners, Composite rent VIEW
Exempted income from house property VIEW
Annual value VIEW
Determination of Annual value, treatment of unrealized rent, loss due to vacancy, deductions from Annual value U/S 24 VIEW
Problems on computation of income from house property VIEW
Bangalore University BBA Notes

Advanced Corporate Accounting

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Unit 1 Underwriting of Shares {Book}
Meaning, Underwriting Agreements VIEW
Underwriting commission VIEW
Underwriter functions VIEW
Underwriter Advantages VIEW
Types of underwriting VIEW
Marked and unmarked applications VIEW
Underwriting Process VIEW

 

Unit 2 Mergers and Acquisition of Companies {Book}
Meaning of Amalgamation and Acquisition VIEW
Types of Amalgamation, Amalgamation in the Nature of Merger & Purchase VIEW
Methods of Purchase Consideration VIEW
Calculation of Purchase Consideration (Ind AS 103) VIEW
Net Asset Method VIEW
Net Payment Method VIEW
Accounting for Amalgamation VIEW
Entries and Ledger Accounts in the Books of Transferor Company and Transferee Company VIEW
Preparation of new Balance sheet. (Vertical Format) (Excluding External Reconstruction) VIEW

 

Unit 3 Internal Reconstruction {Book}
Internal Reconstruction Meaning, Objective, Procedure VIEW
Form of Reduction VIEW
Passing of Journal Entries for Internal Reconstruction VIEW
Preparation of Reconstruction accounts VIEW
Preparation of Balance Sheet after Reconstruction (Vertical Format) VIEW

 

Unit 4 Liquidation of Companies {Book}
Liquidation of Companies Meaning, Types of Liquidation VIEW VIEW VIEW
Order of Payment VIEW
Calculation of Liquidator’s Remuneration VIEW
Preparation of Liquidators Final Statement of Account VIEW

 

Unit 5 Recent Developments in Accounting & Accounting Standard’s {Book}
Meaning, Definitions, Characteristics, Functions and Importance of Human Resource Accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Environmental Accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Sustainability accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Forensic accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Public expenditure accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Social Responsibility Accounting VIEW
Bangalore University BBA Notes

Behviourial Science

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Unit 1 Introduction to Organization Behaviour {Book}
Introduction to Organization and Behavioral Science VIEW
Role of Behavioural Science in present Business world, Organizations and Managers VIEW
Manager’s roles VIEW
Manager’s Skills VIEW
Behavior at work VIEW
introduction to Organization Behaviour VIEW VIEW
Major behavioural science disciplines contributing to OB VIEW
Challenges and opportunities managers have in applying OB concepts VIEW
OB model (including motivation models) and Levels of OB model VIEW

 

Unit 2 Individual Behavior {Book}
Introduction to individual behaviour VIEW
Values VIEW
Attitudes VIEW VIEW
Job Satisfaction VIEW
Personality VIEW VIEW VIEW
Perception VIEW VIEW VIEW
Individual Decision Making
Learning at work VIEW VIEW
Motivation at work VIEW VIEW VIEW VIEW
Managing emotions VIEW
Stress Management: Meaning, Definition VIEW VIEW
Stress and Job Performance relationship VIEW
Approaches to Stress Management VIEW
Coping with stress VIEW

 

Unit 3 Interpersonal Behavior {Book}
Interpersonal Behaviour VIEW
Johari Window VIEW
Transactional Analysis VIEW
Ego states, Life positions VIEW
Types of Transactions Analysis VIEW
Applications of Transactional Analysis VIEW
Managerial interpersonal Styles VIEW

 

Unit 4 Group Behavior {Book}
Introduction to group behaviour, foundations of group behaviour VIEW VIEW
Concept of Group and Group dynamics VIEW VIEW VIEW
Types of groups VIEW
Formal and informal groups VIEW
Theories of group formation VIEW
Group Norms VIEW
Group Cohesiveness VIEW
Group Decision Making VIEW
Inter group behaviour VIEW
Concept of Team Vs. Group VIEW
Types of Teams VIEW
Building and Managing effective teams VIEW VIEW VIEW
leadership theories VIEW
Leadership styles power and politics VIEW VIEW
Organisational Conflict VIEW VIEW VIEW
Organisational Negotiation VIEW VIEW

 

Unit 5 Organisational Behavior {Book}
Foundations of Organization Structure VIEW VIEW
Organization Design VIEW VIEW VIEW
Organization Culture VIEW
Organization Change resistance VIEW VIEW
Strategies Cultural Management VIEW
Human Resource Management Policies and Practices VIEW VIEW VIEW
Diversity at work VIEW

 

Bangalore University BBA Notes

Business Research Methodology

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Unit 1 Introduction to Research {Book}
Research: Meaning, Characteristics, Objectives VIEW
Research Scope, Significance VIEW
Types of Research VIEW VIEW VIEW
Research Method Vs Research Methodology VIEW
Research Design VIEW
Review of Literature and its Significance VIEW
Problem Formulation VIEW
Sources of problem formulation VIEW
Ethics in Research VIEW
Plagiarism in research, Measures to overcome Plagiarism VIEW
Research Design, Types of Research design VIEW
Steps involved in designing research design VIEW
Types of Variables in relation to research design VIEW
Unit 2 Sampling Methods and Hypothesis {Book}
Sampling Methods VIEW VIEW
Probability Sampling VIEW
Non-Probability Sampling VIEW
Sampling errors VIEW
Confidence interval, Level of Significance VIEW
Hypothesis, Significance VIEW
Testing of hypothesis VIEW
Types of hypotheses VIEW
Steps involved in hypothesis VIEW
Formulation of hypothesis VIEW
Errors in hypothesis VIEW
Unit 3 Tools for Collection of Data {Book}
Data and its types in research VIEW
Sources of Data collection, Primary and secondary VIEW
Questionnaire Design VIEW
Schedules Interview VIEW
Observation VIEW VIEW VIEW
Survey methods VIEW VIEW
Scaling measurement techniques: Nominal Scale, Ordinal Scale, Interval Scale, Rating Scale VIEW
Unit 4 Data Analysis {Book}
Classification of data VIEW VIEW VIEW
Tabulation of data VIEW
Analysis of data Steps involved in analysis of data VIEW
Descriptive Statistics VIEW
Parametric and Non-parametric tests applicability VIEW
Non-Parametric tests applicability VIEW
Presentation of Data through charts:
*Pie-Chart VIEW
*Frequency curve VIEW
*Frequency Distribution VIEW
*Ogives VIEW
*Frequency Polygon VIEW
*Bar Diagram VIEW
Unit 5 Report Writing {Book}
Report Writing VIEW
Reports and its Types, Bibliography VIEW
Format of Research report VIEW
Report writing Principles VIEW
Steps in report writing VIEW
Reference importance and writing style VIEW

Bangalore University BBA Notes

Banking Operations and Innovations

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Unit 1 Banker and Customer Relationship {Book}
Banker and Customer Relationship VIEW
Meaning of Bank VIEW
Meaning of Banker, Customer VIEW
General & Special Relationships VIEW
Unit 2 Banking Operations {Book}
Collecting Banker and Paying Banker VIEW
Holder for Value VIEW
Holder in Due Course VIEW VIEW
Cheques Collection and Payment procedure VIEW
Cheques Truncation System (CTS0 paper to follow (PTF) VIEW
Crossing of Cheques VIEW VIEW
Dishonor of Cheques VIEW
Grounds of Dishonor of Cheques VIEW
Consequences of wrongful dishonor of Cheques VIEW
Unit 3 Customers and Account Holders {Book}
Procedure and Practice in opening and operating accounts of different customers including VIEW VIEW VIEW
Minor Bank Account VIEW
Meaning & Operations of Joint Account Holders VIEW
Partnership Firms VIEW
Joint Stock companies VIEW
Executors and Trustees VIEW
Clubs and Associations VIEW
Joint Hindu Undivided Family VIEW
E-accounting opening procedure VIEW
KYC Documents VIEW
Unit 4 Bank Services {Book}
Principles of lending VIEW
Kinds of lending facilities such as Loans, Cash Credit VIEW
Bank Overdraft VIEW
Bills Discounting VIEW
Letters of Credit VIEW
Criteria for lending loans VIEW
CIBIL score, importance and Documents VIEW
Fee based services Security, Features, Documents, Defaults VIEW
NPA meaning types and recovery procedure VIEW VIEW
Demat VIEW
Unit 5 Banking Innovations {Book}
New technology in Banking: VIEW
E-Services VIEW
Plastic cards VIEW
Internet Banking VIEW
ATM based Services VIEW
ECS VIEW
MICR VIEW
RTGS VIEW
NEFT VIEW
DEMAT VIEW
IMPS VIEW
UPI VIEW
AADHAR enabled payment system VIEW
USSD VIEW
Application based payment systems VIEW
E-wallet VIEW
Role of artificial intelligence in banks VIEW
Block Chain Meaning and Features VIEW

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