Year: 2020

Bangalore University BBA Notes

Cost Accounting

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Unit 1 Introduction to Cost Accounting {Book}
Meaning & Definition of Cost VIEW
Costing and Cost Accounting VIEW
Objectives of Costing VIEW
Comparison between Financial Accounting and Cost Accounting VIEW
Designing and Installing a Cost Accounting System VIEW VIEW
Cost Concepts, Classification of Costs VIEW
Cost Unit, Cost Center, Elements of Cost, VIEW
Preparation of Cost Sheet Tenders and Quotations VIEW

 

Unit 2 Material Cost Control {Book}
Material Cost Control Meaning VIEW
Types: Direct Material, Indirect Material. VIEW
Material Control VIEW
Purchasing Procedure, Store Keeping VIEW
Techniques of Inventory Control, Levels settings VIEW
EOQ VIEW
ABC Analysis VIEW
VED Analysis VIEW
Just In-Time VIEW
Perpetual Inventory System VIEW
Documents used in Material Accounting VIEW
Methods of Pricing Material Issues:
FIFO VIEW
LIFO VIEW
Weighted Average Price Method VIEW
Simple Average Price Method VIEW

 

Unit 3 Labour Cost Control {Book}
Labour Cost Control Meaning VIEW
Types: Direct Labour VIEW
Indirect Labour Timekeeping, Time booking, Idle Time, Overtime VIEW
Labour Turn Over VIEW
Methods of Labour Remuneration: Time Rate System, Piece Rate System VIEW
Incentive System (Halsey Plan, Rowan Plan & Taylor’s differential Piece Rate System) VIEW

 

Unit 4 Overhead Cost Control {Book}
Overhead Cost Control Meaning and Definition VIEW VIEW
Classification of Overheads VIEW
Procedure for Accounting and Control of Overheads VIEW
Allocation of Overheads VIEW
Apportionment of Overheads VIEW
Primary, Secondary Overhead Distribution Summary VIEW
Repeated Distribution Method and Simultaneous Equations Method VIEW
Absorption of Factory Overheads VIEW
Methods of Absorption, Machine Hour Rate VIEW

 

Unit 5 Reconciliation of Cost and Financial Accounts, Emerging Concepts in Costing {Book}
Need for Reconciliation VIEW
Reasons for differences in Profit or Loss shown by Cost Accounts and Profit or Loss shown by Financial Accounts VIEW
Preparation of Reconciliation Statement VIEW
Memorandum Reconciliation Account VIEW

 

Bangalore University BBA Notes

Business Finance

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Unit 1 Introduction Financial Management {Book}
Meaning of Finance VIEW
Business Finance VIEW
Finance Function, Aims of Finance Function VIEW
Organization Structure of Finance Department VIEW
Financial Management VIEW
Goals of Financial Management VIEW VIEW
Financial Decisions VIEW
Role of a Financial Manager VIEW
Financial Planning VIEW
Steps in Financial Planning VIEW
Principles of Sound/Good Financial Planning VIEW
Factors influencing a sound financial plan VIEW

 

Unit 2 Financing Decision {Book}
Capital Structure: Meaning, Introduction VIEW
Factors influencing Capital Structure VIEW
Optimum Capital Structure VIEW
Computation & Analysis of EBIT, EBT, EPS VIEW
Leverages VIEW

 

Unit 3 Investment Decision {Book}
Investment Decision: Introduction VIEW
Meaning and Definition of Capital Budgeting, Features, Significance Process VIEW
Capital Budgeting Techniques: VIEW
Payback Period VIEW
Accounting Rate of Return VIEW
Net Present Value VIEW
Internal Rate of Return VIEW
Profitability index Simple Problems VIEW

 

Unit 4 Dividend Decision {Book}
Dividend Decision: Introduction, Meaning and Definition, Types VIEW
Bonus share VIEW
Factors determining dividend decision VIEW
Theories of dividend decisions: Walter Gordons Model VIEW
*Provisions under Companies act in related to Dividends VIEW

 

Unit 5 Working Capital Management {Book}
Concept of Working Capital VIEW
Significance of Adequate Working Capital VIEW
Evils of Excess or Inadequate Working Capital VIEW
Determinants of Working Capital VIEW
Sources of Working Capital VIEW
Working Capital Management Operating cycle VIEW
*Cash Management VIEW
*Receivables Management VIEW
*Inventory Management VIEW VIEW VIEW VIEW

 

Bangalore University BBA Notes

Financial Institutions and Regulatory Bodies

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Unit 1 An Overview of Financial System {Book}
Financial System Introduction, Meaning VIEW
Components of financial system VIEW
Financial institutions VIEW VIEW
Financial Market VIEW VIEW
Financial instruments VIEW VIEW
Financial Services VIEW VIEW
Impact of Financial System on Economic Development VIEW
Unit 2 Banking Institutions {Book}
Banking Institutions: Meaning, Constitution, Objectives VIEW
Banking Institutions Functions VIEW
Types: Schedule, Non-Schedule, Public, Private banks, foreign banks and Payment banks VIEW
Role of Commercial Banks VIEW
Investment Policy of Commercial banks VIEW
Banking Sector reforms VIEW
Unit 3 Non-Banking Institutions {Book}
Non-Banking Institutions: Meaning, Constitution, Objectives and Functions VIEW
NBFC’s Types VIEW
Nidhi Company, Chit funds, RNBC VIEW
Insurance, Pan shops and Payday lending VIEW
Unit 4 Developmental Institutions {Book}
Meaning, classifications, role, objectives, Functions and importance:
IDBI VIEW
SIDBI VIEW
ICICI VIEW
IFCL VIEW
SFC’s VIEW
LIC VIEW
GIC VIEW
EXIM VIEW VIEW
NABARD VIEW
IIBI VIEW
UTI VIEW
NBFC’s VIEW
NHB VIEW
SIDCO VIEW
Unit 5 Regulatory Bodies in India and Trends in Banking {Book}
Meaning, Regulatory bodies in India VIEW
RBI: Organization, Functions VIEW VIEW
SEBI Objectives and Functions VIEW VIEW
IRDA Objectives and Functions VIEW VIEW
PFRDA Objectives and Functions VIEW
Artificial Intelligence, Block chain, Big data, Robotic Process Automation, Cyber security and resilience, voice interfaces. VIEW

Bangalore University BBA Notes

Modern Marketing

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Unit 1 Introduction to Marketing and Services {Book}
Meaning and Definition Market VIEW
Marketing: Nature and Scope of Marketing VIEW
Goals of Marketing VIEW
Concepts of Marketing VIEW
Functions of Marketing VIEW
Importance of Marketing VIEW
Services: Meaning and Definition, Characteristics VIEW
Classification of services VIEW
Distinction between Goods marketing and Service marketing VIEW
Marketing mix. in service industry:
Product VIEW
Price VIEW
Promotion & Communication VIEW
Place VIEW
People or Physical evidence VIEW
Growth of service sector in India VIEW
Service processes VIEW
Designing the Service process VIEW
Services blueprint VIEW

 

Unit 2 Marketing Environment (Marco and Micro) {Book}
Marco: Demographic, Economic, Natural, Technological, Political, Legal and Socio-Cultural VIEW
Micro Customer: Supplier, Manufacturer Employees, Public and Community Competitors VIEW VIEW

 

Unit 3 Marketing Mix {Book}
Marketing Mix Meaning, Elements VIEW
Product VIEW
Product Mix VIEW
Product Lifecycle VIEW
Product Planning VIEW
New Product Development, Stages VIEW
Failure of New Product VIEW
Branding VIEW VIEW
Packing and Packaging VIEW
Pricing, Objectives VIEW VIEW
Factors influencing Pricing VIEW
Methods of Pricing VIEW
Physical Distribution: Meaning VIEW
Factors affecting Channel Selection VIEW
Types of Marketing Channels VIEW
Promotion: Meaning and Significance of Promotion VIEW
Personnel Selling and Advertising VIEW

 

Unit 4 Marketing Segmentation and Behaviour {Book}
Marketing Segmentation: Meaning and Definition VIEW
Bases for Market Segmentation VIEW
Requisites for sound Market Segmentation VIEW
Consumer Behaviour VIEW VIEW
Factors influencing Consumer Behaviour VIEW
Buying Decision Process VIEW

 

Unit 5 Recent Trends in Marketing {Book}
Introduction to e-business VIEW
Tele-marketing VIEW
M-Business VIEW
Green and Grey Marketing VIEW
Brown marketing VIEW
Digital Marketing: Advantages and Disadvantages VIEW
Relationship Marketing VIEW VIEW
Retailing VIEW
Virtual Marketing VIEW
Event Management VIEW
Viral Marketing VIEW
Reverse Marketing VIEW
Bangalore University B.com Notes / Bangalore University BBA Notes

Corporate Accounting

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Unit 1 Redemption of Shares and Debentures {Book}
Redemption of Share VIEW
Redemption of Debentures VIEW VIEW
Debentures Legal provisions VIEW
Treatment regarding Premium on Redemption VIEW VIEW
Creation of Capital Redemption Reserve Account VIEW
Fresh issue of Shares VIEW VIEW
Arranging for Cash Balance for the purpose of Redemption VIEW
Minimum number of Shares to be issued for Redemption VIEW
Issue of Bonus Share VIEW VIEW
Preparation of Balance Sheet (vertical forms) after Redemption VIEW
Extra Topic
**Distinction between Shares and Debentures VIEW
**Issue of Debentures, Over Subscription VIEW
**Issue of Debentures for Consideration other than Cash VIEW
**Issue of Debentures as a Collateral Security VIEW
**Terms of Issue of Debentures VIEW
**Interest on Debentures VIEW
**Writing off Discount/Loss on Issue of Debentures VIEW
**Redemption by Payment in Lump Sum, Open Market, Conversion VIEW
**Sinking Fund Method VIEW

 

Unit 2 Valuation of Goodwill {Book}
Meaning, Circumstances, Factors of Valuation of Goodwill VIEW
Methods of Valuation of Goodwill:
Average Profit Method of Valuation of Goodwill VIEW
Super Profit Method of Valuation of Goodwill VIEW
Capitalization of Super Profit average Profit Method of Valuation of Goodwill VIEW
Annuity Method of Valuation of Goodwill VIEW
Capitalization of Profit Method VIEW

 

Unit 3 Valuation of Shares {Book}
Meaning, Need for Valuation of Shares VIEW
Factors Affecting Valuation of Shares VIEW
Methods of Valuation:
Intrinsic Value Method of Shares VIEW
Yield Method of Shares VIEW
Earning Capacity Method of Shares VIEW
Fair Value of shares VIEW
Rights Issue VIEW
Valuation of Rights Issue VIEW

 

Unit 4 Company Final Accounts {Book}
Statutory Provisions regarding preparation of Company Final Accounts VIEW
Treatment of Special Items VIEW
Managerial Remuneration VIEW VIEW
Tax Deducted at source VIEW
Advance payment of Tax VIEW
Provision for Tax VIEW
Depreciation VIEW
Interest on debentures VIEW
Dividends VIEW
Rules regarding payment of Dividends VIEW
Transfer to Reserves VIEW
Preparation of Profit and Loss Account and Balance Sheet in vertical form VIEW

 

Unit 5 Holding Company Accounts {Book}
Introduction, Meaning of Holding Company VIEW
Introduction, Meaning of Subsidiary Company VIEW
Steps, Pre-Acquisition Profits, Post Acquisition Profits VIEW
Minority Interest VIEW
Cost of Control or Capital Reserve VIEW VIEW
Unrealized Profit, Mutual Indebtedness VIEW
Preparation of Consolidated Balance Sheet (As per AS21) under vertical format VIEW

 

Bangalore University BBA Notes

Corporate Skills

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Unit 1 Elements of Communication
Communication Meaning, Importance, Objectives VIEW
Principles of Communication VIEW
Communication Process VIEW
Impediments of effective Communication VIEW
Strategies for effective Communication VIEW
Communication Types:
Verbal Communication VIEW
Non-Verbal Communication VIEW
Body Language, Gestures, Postures, Facial Expressions, Dress codes, VIEW
The Cross-Cultural Dimensions of Business Communication VIEW
Listening, Speaking VIEW
Techniques of Eliciting Response, Probing Questions, Observation VIEW
Business etiquettes VIEW
Social etiquettes VIEW
Unit 2 Public Speaking and Speech Composition
Public Speaking VIEW
Principles of Effective Speech & Presentation VIEW VIEW
Technical Speech & Non-Technical Presentation VIEW
Speech of introduction of a Speaker VIEW
Speech of Vote of Thanks, Occasional Speech, Theme Speech VIEW
Moderating programs Use of Technology VIEW VIEW
Unit 3 Meetings
Meeting: Importance VIEW
Meeting Opening and Closing Meetings VIEW
Participating and Conducting Group discussions VIEW
Brain Storming VIEW
E- Meetings VIEW
Meeting Memos, Circulars VIEW
Meeting Minutes VIEW
Meeting Notices VIEW
Unit 4 Corporate Communication
Email: Meaning, Importance, Objectives VIEW
Messages: Meaning, Importance, Objectives VIEW
Video Conferencing: Importance, Advantages and Disadvantages VIEW
Virtual Communication: Meaning, Advantages, Importance VIEW
Using different online applications for corporate communication: Teleconference VIEW
Business letter VIEW
Inquiries, Circulars, Quotations, Orders, Acknowledgments, Executions, Complaints, Claims & adjustments, Collection letter, Banking correspondence, Agency correspondence, Job application letters – Bio-data, Covering Letter, Interview Letters, Letter of Reference and other letters VIEW
Unit 5 Carrier Planning
Career Planning VIEW
Awareness of Different Carries sources of information VIEW
Choosing a carrier VIEW
Career Counseling VIEW
Resume Preparation VIEW
Preparing for Group Discussion VIEW

 

Bangalore University BBA Notes

Production and Inventory Management

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Unit 1 Introduction to Production and Operations Management {Book}
Meaning and definition Classification VIEW
Objectives of Production and Operations Management VIEW
Need & Types of Production and Operations Management VIEW
Advantages and Disadvantages of Production and Operations Management VIEW
Application of automation in production Management VIEW
Application of artificial intelligence in production Management VIEW
Volatility, Uncertainty, Complexity and Ambiguity (VUCA) in Production and Operation VIEW

 

Unit 2 Plant Location and Layout {Book}
Plant Location VIEW
Plant Layout Meaning and definition VIEW
Factors affecting location VIEW
Plant Location Theory and practices VIEW
Cost Factor in Plant location VIEW
Plant layout Principles VIEW
Space requirement in Plant location VIEW
Different types of facilities VIEW
Organization of physical facilities: Building, Sanitation, Lighting, Air Conditioning and Safety VIEW

 

Unit 3 Quality Control {Book}
Quality control Statistical Quality Control VIEW
Quality Management VIEW
six- sigma VIEW
Control charts VIEW
Operating characteristics curves VIEW
Accepting Sampling Procedures VIEW
Quality circles VIEW
Meaning of ISO VIEW
TQM VIEW

 

Unit 4 Inventory Management {Book}
Inventory Management Meaning and Concepts, Objectives VIEW
Factors influencing Inventory Management VIEW
Inventory Management Objectives VIEW
Techniques of Inventory Management VIEW
Capacity planning VIEW
Corresponding Production Planning VIEW VIEW
Controlling, Scheduling, Routing VIEW
Management of Inventory:
JIT VIEW
ABC VIEW
VED, FSN, SDE analysis VIEW
GOLF, XYZ, SOS, HML analysis VIEW
EOQ VIEW

 

Unit 5 Maintenance and Waste Management {Book}
Maintenance Management Introduction Meaning, Objectives VIEW
Types of maintenance Breakdown, Spares Planning and control VIEW
Preventive routine, Relative Advantages VIEW
Maintenance Scheduling, Equipment reliability VIEW
Modern Scientific Maintenance methods VIEW
Waste Management Scrap and surplus disposal, Salvage and recovery VIEW

 

Bangalore University BBA Notes

Statistical applications in Business

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Unit 1 Introduction to Statistics {Book}
Statistics: Meaning and Definition Functions, Scope, Limitations VIEW
Collection of data VIEW
Census and Sample Techniques VIEW
Classification of data VIEW
Preparation of frequency distribution VIEW
Tabulation of data VIEW
Presentation of Data VIEW
Diagrammatic representation of data: Bar diagram, subdivided bar diagram, percentage bar diagram VIEW
Pie diagram VIEW
Histogram VIEW
Frequency polygon VIEW
ogives VIEW

 

Unit 2 Measures of Central Tendency {Book}
Meaning and Definition VIEW
Types of Averages:
Arithmetic Mean (Simple and Weighted) VIEW
Median VIEW
Mode VIEW
Graphical representation of median and mode, Ogive curve VIEW
Empirical relationship between mean, median and mode.
Dispersion VIEW
Range VIEW
Quartile deviation VIEW
Mean deviation about mean VIEW
Standard deviation and their Coefficients VIEW
Measures of Skewness: Meaning, Uses, Co-efficient of Skewness VIEW
Symmetrical and Skewed Distributions VIEW
Measures of Skewness: Absolute and Relative skewness measures, Karl Pearson’s Co-efficient of Skewness, Bowley’s Co-efficient of Skewness VIEW

 

Unit 3 Co-relation and Regression Analysis {Book}
Co-relation: Meaning, Uses, Types, VIEW VIEW VIEW
Probable error VIEW
Karl Pearson’s Rank Correlation VIEW
Sparkman’s Rank Correlation VIEW
Regression: Meaning VIEW
Regression equation VIEW
Correlation coefficient through regression coefficient VIEW

 

Unit 4 Index Numbers and Time Series {Book}
Index Numbers: Meaning, Uses, Classification, Construction VIEW
Methods of constructing Index Numbers VIEW
Simple Aggregative Method VIEW
Simple Average or Price Relative Method, Weighted index method VIEW
Fisher’s ideal Method (TRT & FRT) VIEW
Consumer Price Index VIEW
Time Series VIEW
Components of Time series VIEW
Analysis of time series by moving averages VIEW
Trend and Least Squares method (Linear) and ordinary least square method (OLS) VIEW

 

Unit 5 Probability {Book}
Meaning and Importance of Probability VIEW
Experiment, Event and types of events VIEW
Additional & Multiplication theorem of probability VIEW
Classical and empirical probability VIEW
Conditional probability VIEW

 

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Bangalore University BBA Notes

Human Resource Practices

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Unit 1 Human Resource Management {Book}
Human Resources Management Meaning, Definitions, Characteristics VIEW
Human Resources Management Objectives, Importance VIEW
Human Resources Management Functions VIEW
Human Resources Management Scope VIEW
Human Resources Management Process VIEW
Human Resources Management Challenges VIEW
Human Resources Management Recent Trends VIEW
Human Resources Manager Duties and Responsibilities VIEW
Paradigms for Post Modern Managers: Meaning, Definitions, Characteristics, Objectives, Importance, Functions VIEW
Process of Human Resources Development VIEW
Differences between personnel Management and Human Resources Development VIEW
Difference HRM and SHRM VIEW
Difference between HRM and IHRM VIEW

 

Unit 2 Human Resource Planning, Recruitment & Selection {Book}
Human Resource Planning Meaning, Importance, Benefits VIEW
Human Resource Planning Scope VIEW
Job Analysis VIEW VIEW
Job Design VIEW VIEW
Job Description VIEW
Job enrichment VIEW
Job Evaluation VIEW
Recruitment Meaning, Definitions and VIEW VIEW
Sources of Recruitment VIEW
Traditional and Modern sources of recruitment VIEW
E-recruitment, Twitter, Blog, Instagram, LinkedIn, walk in, talk in, write in, Artificial intelligence (Robots based) virtual discussion VIEW
Selection Meaning, Definitions VIEW
Process of Selection VIEW
Identification of five dark qualities in an individual before selection process of selection and Placement VIEW

 

Unit 3 Human Resource Practices {Book}
Induction Meaning, Definitions, Objectives and Purposes VIEW
Orientation Meaning, Definitions, Objectives and Purposes VIEW
Training Meaning, Need, Benefits and Methods VIEW VIEW
Pros and Cons of each Method of HR Training VIEW
Identification of Training & Development Needs VIEW VIEW
Human Resources Development of Managers and Employees VIEW
Performance Management System (PMS) Meaning, Definitions, Objectives VIEW
Methods of Appraising the past performance and current performance of the employee and executive VIEW VIEW
Projecting future performance of an employee VIEW
Individual employee Development VIEW VIEW
Performance appraisal and Performance Management System (PA vs PMS) VIEW

 

Unit 4 Compensation and Reward System {Book}
Compensation Meaning, Definitions, Objectives and Importance VIEW VIEW
Wages and Salary Perquisites VIEW
Fringe Benefits VIEW
Bonus and Incentives VIEW VIEW
Incentives in sun rise sector and sun set sector VIEW
Incentives in sun set sector VIEW
Performance based pay, VIEW
Merit-based pay, skill-based pay, and competency-based pay VIEW
Dual system of payment for the same job position VIEW
Promotion: Meaning, Definitions, Features VIEW
Methods of Promotion, Seniority vs Meritocracy VIEW

 

Unit 5 Employee Coaching, Counselling and Industrial Relations {Book}
Employee Coaching: Meaning, Definitions, Objectives, Types VIEW
Employee Counselling: Meaning Definitions, Objectives, Skills and Techniques VIEW
Industrial Relation: Meaning, definition VIEW
Actors in Industrial Relation VIEW

 

Bangalore University BBA Notes

Financial Accounting

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Unit 1 introduction to IFRS {Book}
Need for IFRS: Features of IFRS VIEW
Applicability of IFRS, Beneficiaries of Convergence with IFRS VIEW

 

Unit 2 Accounting for Hire Purchase {Book}
Meaning of Hire Purchase, Installment Purchase System VIEW
Hire Purchase, Installment Purchase System; Legal provisions VIEW
Calculation of interest: VIEW
when rate of interest and cash price is given
when cash price and total amount payable is given
when rate of interest and installments amount are given but cash price is not given
Calculation of cash price under annuity method VIEW
Journal Entries and Ledger Accounts in the books of Hire Purchaser and Hire Vendor (Asset Accrual Method only). VIEW

 

Unit 3 Royalty Accounts {Book}
Royalty Accounts Introduction, Meaning VIEW
Technical terms:  Royalty, Landlord, Tenant, Minimum rent, Short Workings, Recoupment within the life of a lease VIEW
Recoupment of short working under; fixed period; floating Period VIEW VIEW
Treatment of strike, stoppage of work and sub-lease VIEW
Accounting treatment in the books of lessee(tenant): when royalty is less than minimum rent, When royalty is equal to minimum rent, when the right of recoupment is lost VIEW
When minimum rent account method is followed VIEW
Passing journal entries and Preparation of Ledger Accounts VIEW
Royalty account, Landlord account, Short workings account VIEW
Minimum rent when minimum rent account is followed in the books of lessee only VIEW

 

Unit 4 Sale of the Partnership Firm {Book}
Introduction, Need for conversion VIEW VIEW
Meaning of purchase consideration, Methods of calculating purchase consideration, Net payment method, Net asset method VIEW
Passing of journal entries and preparation of ledger accounts in the books of vendor VIEW VIEW
Treatment of certain items:
Dissolution expenses VIEW
Unrecorded assets and liabilities VIEW
Assets and liabilities not taken over by the purchasing company VIEW
Contingent liabilities VIEW VIEW
Non- assumption of trade liabilities in the books of purchasing company VIEW
Passing of incorporation entries, Treatment of security premium VIEW
Fresh issue of shares and debentures to meet working capital VIEW VIEW
issue of shares debentures to meet working capital VIEW VIEW
Preparation of Balance Sheet as per ‘Companies Act’ 2013 under Vertical format VIEW

 

Unit 5 Accounting for Joint Ventures {Book}
Accounting for Joint Ventures Introduction Meaning Objectives VIEW
Distinction between joint venture and consignment VIEW
Distinction between joint venture and partnership VIEW
Maintenance of accounts in the books of co-venturers VIEW
Maintaining separate books for Joint Venture VIEW

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