Year: 2020

Bangalore University BBA Notes

Business Mathematics and Logical Reasoning

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Bangalore University BBA Notes

Corporate Regulations

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Unit 1 Introduction to Company {Book}
Company Meaning and Definition, Features VIEW
Kinds of companies as per companies act 2013 VIEW VIEW
Steps involved in formation of Company as per companies Act 2013 VIEW
Promotion Stage VIEW
Meaning, Functions of promoter VIEW
Position of Promoter VIEW
Incorporation stage VIEW
Documents required for incorporation VIEW
Memorandum of Association VIEW
Articles of Association VIEW
Certificate of incorporation VIEW
Subscription Stage VIEW
E-Prospectus VIEW
Statement in lieu of prospects and Book Building VIEW
Commencement Stage: Documents to be filed, e-filing VIEW
Certificate of Commencement of Business. VIEW
Unit 2 Capital of A Company {Book}
Share Capital, VIEW
Meaning of Shares, Kinds of Shares VIEW
Debentures and it’s Types VIEW
Bonds and it’s Types VIEW VIEW
SEBI guidelines for issue of shares and debentures VIEW
Unit 3 Company Administration {Book}
Key Managerial Personnel: Managing Director, Whole Time Directors, Company Secretary VIEW
C-Suite executives-CEO, CFO, COO, CTO, CKO, CRO and CIO Chief Financial Officer VIEW
Resident Director, Independent Director VIEW
Managing Director: Appointment, Powers, Duties and Responsibilities VIEW
Audit committee and its functions VIEW VIEW
Company Secretary- Meaning, Types, Qualification, Appointment, Position, Rights, General duties, Liabilities and Removal or dismissal VIEW VIEW
Unit 4 Corporate Meeting {Book}
Corporate Meeting, Types of Meetings VIEW
Provisions relating to Annual General meeting, Extraordinary General Meetings VIEW
Board Meeting as per Companies act 2013, Requisites of a Valid Meeting VIEW
Resolutions and kinds of Resolution VIEW
Preparation of Agenda VIEW
Preparation of Minutes VIEW
Corporate governance VIEW VIEW
Composition of BODs VIEW
Cadbury Committee report VIEW
SAXEN-OXLEY ACT VIEW
Narayamurthy and Narechandra Chandra committee recommendation of corporate Governance. VIEW
Unit 5 Winding Up of Companies and CSR Legislations in India {Book}
Meaning, Modes of winding up VIEW
Official Liquidator Powers and Duties VIEW
Consequences of Winding up VIEW
Meaning of CSR VIEW
Scope for CSR Activities under schedule VII of the companies Act 2013 VIEW
Provisions of CSR Mandate VIEW

Bangalore University BBA Notes

Enterprises Management

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Unit 1 Nature of Management and Its Process {Book}
Meaning, Nature and Importance of Management VIEW
Differences between Management and Administration VIEW
Management Approaches VIEW
Management Function VIEW
Principles of Management VIEW
Fayol’s Principles VIEW
Taylor’s Principles VIEW
Managerial Skills VIEW
Task and Responsibilities of Professional Manager VIEW
Unit 2 Planning and Organization {Book}
Planning Concept, Features, Importance, Limitations VIEW
Types of Planning VIEW
Planning Objectives VIEW
Strategy, Policy VIEW
Planning Procedures, Method, Rule, Budget VIEW
Planning process VIEW
Plan vs Programme VIEW
Decision Making Types VIEW
Decision Making Process VIEW
Organization Concept, Features, Importance, Limitations VIEW
Organizing process VIEW
Types of Organization VIEW VIEW
Flat organization relevance- trends VIEW
work from home prospects VIEW
Centralization VIEW
Decentralization VIEW
Delegation VIEW
Growth in Organization, Task force VIEW
Unit 3 Direction and Coordination {Book}
Direction: Concept, Features, Importance, Limitations VIEW
Elements of Direction, Supervision VIEW
Motivation VIEW
Theories of Motivation VIEW
Maslow VIEW
Herzberg VIEW
McGregor VIEW
Victor Vroom VIEW
Leadership VIEW
Leadership Theories VIEW
Styles of Leadership VIEW
Co-ordination: Concept, Features, Importance, Types and limitations VIEW
Techniques of Co-ordination VIEW
Unit 4 Controlling {Book}
Controlling Concept, Features, Importance, Limitations VIEW
Types of Controlling VIEW
Controlling Process VIEW
Essentials of a Good Control System VIEW
Techniques of Control: Traditional and Non-Traditional Control Devices VIEW
Relationship between Planning and Controlling VIEW
Unit 5 Recent Trends in Management {Book}
Change Management VIEW
Crisis Management Global practices VIEW
International Manager VIEW
Quality of Work Life VIEW
Resistance to Management VIEW VIEW
Risk Management VIEW
Total Quality Management VIEW
Kaizan VIEW
Cross Culture VIEW VIEW

Bangalore University BBA Notes

Accounting for Business

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Unit 1 Introduction to Accounting {Book}
Accounting Meaning VIEW
Book keeping & Accounting VIEW
Need for accounting VIEW
*Accounting Scope VIEW
*Accounting Functions VIEW
(GAAP) Generally Accepted Accounting Principles VIEW
Accounting Concepts and Conventions VIEW VIEW
List of Indian Accounting Standards VIEW
Ind AS-IFRS (Concept only) VIEW

 

Unit 2 Basic Accounting Procedures {Book}
Double Entry System of Book-Keeping VIEW
Journal Books of original entry VIEW VIEW
Ledger Posting Balancing an account VIEW VIEW

 

Unit 3 Subsidiary Books {Book}
Purchase book, Sales book, Returns books VIEW
Bills of exchange VIEW
Bills book VIEW
Journal proper VIEW
Cash Book, Kinds of cash book VIEW
Petty Cash Book Imprest system VIEW

 

Unit 4 Final Accounts of Proprietary Concern {Book}
Classification of Transaction in to revenue and capital VIEW
Preparation of Trial balance VIEW
Rectification of errors in Trial balance VIEW
Parts of Final Accounts VIEW VIEW
Income statement Final Accounts vertical form only VIEW
Balance sheet Final Accounts vertical form only VIEW VIEW

 

Unit 5 Consignment {Book}
Meaning, Definitions and Features, Parties of Consignment VIEW
Consignor and Consignee VIEW
Differences between Consignment and Ordinary Sale VIEW
Special Terminologies in Consignment Accounts:
Proforma Invoice, Invoice Price, Account Sales, Non-recurring Expenses, Recurring Expenses, Ordinary Commission, Overriding Commission, Del Credere Commission, Normal Loss, Abnormal Loss VIEW
Valuation of Closing Stock VIEW
Consignment Accounts in the books of Consignor VIEW
Preparation of Consignment Account VIEW
Preparation of Consignee Account VIEW
Preparation of Goods Sent on Consignment A/c in the books of Consignor VIEW

 

Bangalore University B.com Notes

MK6.6 International Marketing Management

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Unit 1 International Marketing {Book}  
Meaning, Reasons and Motives for International marketing VIEW
International Marketing Decisions VIEW
Scope of Marketing Indian products abroad VIEW VIEW
**Benefits of International Marketing VIEW
**Different orientations of International Marketing VIEW
**Challenges in International Marketing VIEW

 

Unit 2 Nature and Scope of International Marketing {Book}  
Features of International Marketing VIEW
Need for international Trade VIEW
International Marketing Environment VIEW
The basis of International Trade VIEW
Theory of comparative cost, Modern Theories VIEW
Tariff and Non-Tariff barriers VIEW
WTO and its impacts VIEW VIEW
International Marketing Intelligence VIEW
Requirement and Sources of Information VIEW
Systems and marketing research VIEW
Problems in International Marketing research VIEW

 

Unit 3 Feature of International Marketing {Book}  
Feature of International Marketing VIEW
Identifying Foreign market VIEW
Product Scanning for exports VIEW
Export Distribution and Channels, Packaging VIEW
Overseas Market Research Pricing VIEW

 

Unit 4 International Product Decisions and Pricing {Book}  
International Product Decisions Product, Product mix. VIEW
Branding in International Product VIEW
Packaging Labeling in International Product VIEW
Product Communication Strategies VIEW VIEW
Exporters cost and Pricing Objectives VIEW VIEW
Methods and Approaches and Steps VIEW
Transfer pricing, Dumping VIEW
Information Requirements for pricing VIEW

 

Unit 5 International Distribution and Promotion {Book}  
International Channels System, Direct and Indirect Exports VIEW
  VIEW
Distributions Strategies VIEW VIEW
International Logistics VIEW
Marketing Environment and Promotion Strategy VIEW VIEW
International Marketing Communication mix VIEW
Export, Promotion, Organization Trade Fair and Exhibitions VIEW
Problems in International Marketing VIEW
Bangalore University B.com Notes

MK6.5 Retail Management

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Unit 1 Retail [Book]  
Retail Management VIEW
Retailing VIEW
Functions of Retailing VIEW
Types of Retailing VIEW
Forms of Retail Business Ownership VIEW
Retail Theories VIEW
Retail Business in India VIEW
Wheel of Retailing, Retail life cycle VIEW VIEW
Influencing Factors Present Indian Retail Scenario VIEW
International Perspective in Retail Business VIEW

 

Unit 2 Consumer Behaviour [Book]  
Consumer Behaviour VIEW
Buying Decision Process and its Implication on Retailing VIEW
Influence of Group on Buying Decisions Process VIEW
Individual Factors Affecting Consumer Behaviour VIEW
Customer Shopping Behaviour VIEW
Customer Service VIEW
Customer Satisfaction VIEW
Retail Planning Process VIEW
Factors to Consider in Preparing a Business Plan VIEW
Implementation VIEW
Risk Analysis VIEW

 

Unit 3 Store Location [Book]  
Choice of Store location VIEW
Factors Influencing Location of Store VIEW
Market Area Analysis VIEW
Trade area analysis, Rating Plan method, Site evaluation VIEW
Retail Operations: Stores Layout and Visual Merchandising VIEW
Stores Designing VIEW
Space Planning VIEW
Inventory Management VIEW
Merchandise Management VIEW
Category Management VIEW

 

Unit 4 Retail Marketing Mix [Book]  
Retail Marketing Mix VIEW
Product Decisions Related to Selection of Goods VIEW
Decisions Related to Delivery of Service VIEW
Pricing VIEW
Factors Influencing Pricing VIEW
Approaches to Pricing VIEW
Price Sensitivity VIEW
Value Pricing VIEW
Markdown Pricing VIEW
Place: Retail Store Location VIEW
SCM Principle VIEW
Retail Logistic VIEW
Computerized Replenishment System VIEW
Corporate Replenishment Policies VIEW
Promotion and their Setting Objectives VIEW
Retail Communication Effects VIEW
Promotional Mix VIEW
Human Resource Management in Retailing VIEW
Manpower Planning VIEW
Recruitment and Training VIEW VIEW
Compensation VIEW
Performance Appraisal Methods VIEW

 

Unit 5 [Book]  
Non-Store Retailing (E-Retailing) VIEW
The Impact of Information Technology in Retailing VIEW
Integrated Systems and Networking VIEW
Electronic Data Interchange (EDI) VIEW
Bar Coding VIEW
Electronic Article Surveillance VIEW
Electronic Shelf Labels VIEW
Customer Database Management System VIEW
Legal Aspect in Retailing VIEW
Social Issues in Retailing VIEW
Ethical Issues in Retailing VIEW
Bangalore University B.com Notes

FN6.6 International Financial Management

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Unit 1 Introduction to International Finance [Book]  
Introduction to International Finance, Components VIEW
Methods of Payment VIEW
Risks & Uncertainties in International Finance VIEW
Issues involved in International Business and Finance VIEW
International Monetary System VIEW
Recent Developments in International Finance VIEW
   
Home Currency, Foreign Currency VIEW
Direct Quote and Indirect Quote VIEW
Bid and Ask VIEW
Spot and Forward Rate VIEW
Appreciation and Depreciation VIEW
Cross Currency Rates VIEW

 

Unit 2 Foreign Exchange and Balance of Payments [Book]  
Introduction to Forex, Features & Objectives VIEW
Forex Market & its Intermediaries VIEW
ADR VIEW
Foreign Exchange Rate VIEW
Theories of Foreign Exchange Rate Determination VIEW
Exchange Rate Forecasting VIEW
Impact of exchange rate on BOP VIEW
Remedial measures taken by Government & Regulatory Authorities in India VIEW
Components of Balance of Payments VIEW
Disequilibrium in the Balance of Payments VIEW
Methods of Correction of Disequilibrium VIEW

 

Unit 3 Instruments in International Financial Markets [Book]  
International Financial Markets VIEW
Globalization of Capital Markets VIEW
Innovation in Foreign Securities VIEW
International Portfolio Management VIEW

 

Unit 4 Foreign Exchange Risk [Book]  
Foreign Exchange Risk VIEW VIEW
Meaning, Definition, Participants, Types of Exchange risks VIEW
Exchange Risks: Hedging, Forward, Future, Swaps Options VIEW
Valuation of Future and Swaps VIEW
Valuation of Options VIEW
Efficiency of the Exchange Market VIEW

 

Unit 5 International Financial Institutions and Liquidity [Book]  
The IMF VIEW
International Liquidity VIEW
Basket of Currencies, Special Drawing Rights (SDR) VIEW
World Bank VIEW
International Development Association VIEW
International Finance Corporation (IFC) VIEW
International Centre for Settlement of Investment Disputes (ICSID) VIEW
Multilateral Investment Guarantee Agency (MIGA) Objectives & Functions, Role in International Finance VIEW
Bangalore University B.com Notes / Bangalore University BBA Notes

FN6.5 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 B.com Notes

AC6.6 Financial Reporting and Corporate Disclosures

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Unit 1 Related Party Disclosures (Ind AS 24) [Book]  
Related Party Disclosures, Related Party, Related party Transaction VIEW
Key Management Personnel, Significant influence VIEW
Government related entity VIEW
Purpose of related party disclosures VIEW
Disclosure of related party Transactions VIEW

 

Unit 2 Employee Benefits (Ind AS 19) [Book]  
Employee Benefits Ind AS 19 VIEW
Short-term employee benefits Ind AS 19 VIEW
Post-employment benefits; Defined contribution plans Ind AS 19 VIEW
Defined benefit plans, Other long-term employee benefits Ind AS 19 VIEW
Termination benefits Ind AS 19 VIEW

 

Unit 3 Accounting for Leases (Ind AS 17) [Book]  
Accounting for Lease Ind AS 17 VIEW
Finance Lease, Operating Lease Ind AS 17 VIEW
Non-cancellable lease Ind AS 17 VIEW
Commencement of Lease term, Minimum Lease Payments, Fair Value Ind AS 17 VIEW
Classification of Lease Ind AS 17 VIEW
Leases in the Financial Statements of Lessees Ind AS 17 VIEW
Leases in the Financial Statements of Lessors Ind AS 17 VIEW

 

Unit 4 Financial Instruments [Book]  
Presentation of Financial Instruments (Ind AS 32) Meaning VIEW
Financial Assets, Financial Liabilities Ind AS 32 VIEW
Recognition and Measurement of Financial Instruments (Ind AS 39), Initial Recognition, Subsequent recognition of Financial assets and Liabilities VIEW
Derecognition of Financial Assets and Financial Liabilities VIEW
Initial and Subsequent Measurement of Financial Assets and Liabilities VIEW
Disclosures of Financial Instruments (Ind AS 107) VIEW
Disclosure of different Categories of financial assets and financial liabilities in the Balance sheet and Profit and Loss Account VIEW

 

Unit 5 Consolidated Financial Statements (Ind AS 27) [Book]  
Consolidated Financial Statements, Definitions Ind AS 27 VIEW
Presentation of Consolidated financial Statements Ind AS 27 VIEW
Scope of Consolidated financial statements Ind AS 27 VIEW
Consolidation procedures, Loss of control Ind AS 27 VIEW
Accounting for investments in subsidiaries Ind AS 27 VIEW
Jointly controlled entities and associates in Separate financial statements Ind AS 27 VIEW
Bangalore University B.com Notes

AC6.5 Business Taxation

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Unit 1 Customs Duty [Book]  
Introduction to Customs duty VIEW
Customs Procedures VIEW
Levy and Collection of Customs duty VIEW VIEW
Exemptions from Customs Duties VIEW
Goods included under Customs Duty ACT VIEW
Methods of Valuation of Customs Duty [including anti-dumping and safe guard duty] VIEW
Problems on Custom Duty VIEW

 

Unit 2 Tax Under e-Environment [Book]  
Filing of Income tax returns (ITR) VIEW
Types of income tax return forms VIEW
Benefit of filing ITR VIEW
Document required to filing ITR, Different sections of ITR returns VIEW
ITR form 26AS significance returns VIEW
Advance Tax Sections VIEW
Tax deducted at Source (TDS) VIEW
Online Payment of tax VIEW
Problems on Advance Tax and TDS VIEW
Extra Topics  
Sales Tax / Central Sales Tax: Meaning and Definition, Features VIEW
Levy and Collection of duties not covered under GST VIEW
Tax Administration VIEW
Taxable value of Goods and Services not covered under GST VIEW
Determination of Tax Liability VIEW

 

Unit 3 Assessment of Firms [Book]  
Meaning of Partnership, Firm and Partners VIEW
New Scheme of Taxation of Firms VIEW
Assessment of Firms (Section 184) VIEW
Computation of firm’s Business Income VIEW
Treatment of Interest, Commission VIEW
Remuneration received by partners VIEW
Problems on Computation of Firms Total income and Tax liability VIEW

 

Unit 4 Assessment of Companies [Book]  
Assessment of Companies Meaning VIEW
Meaning of Company, Types of Companies VIEW
Computation of Depreciation u/s 32 VIEW
Computation of Taxable Income of Companies VIEW
Minimum Alternative Tax (MAT) VIEW
Deductions u/s 80G, 80GGB, 80IA, 80 IB, 80IC VIEW

 

Unit 5 Treatment of Taxes Under Different Cases [Book]  
Double Taxation relief VIEW
Provisions regulating Transfer pricing VIEW
Arm’s Length Pricing VIEW
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