June 2022 – Page 3 – india free notes.com

E-Business Bangalore University B.Com 2nd Semester NEP Notes

by indiafreenotes19/06/202215/08/20251

Unit 1 Introduction to e-Business and e–Commerce {Book}
Meaning, Features and Benefits of E-Commerce	VIEW
E-Commerce VS Traditional Commerce	VIEW
Media Convergence	VIEW
Business Applications & Need for E-Commerce	VIEW
Meaning, Nature and Benefits of E-Business	VIEW
Business Application of E-Commerce	VIEW
Business-to-Consumer (B2C)	VIEW
Business-to-Business (B2B)	VIEW
Consumer-to-Consumer (C2C)	VIEW
Consumer-to-Business (C2B)	VIEW
Differences between E-Commerce and E-Business	VIEW

Unit 2 e-Payment Systems {Book}
Meaning and Features of e–Payment System	VIEW
E-Payment System VS Traditional Payment System	VIEW
Types of E-Payment Systems	VIEW
Electronic Clearing Services	VIEW
Credit and Debit Card Payments	VIEW
Contactless Cards, Rupay Card	VIEW
UPI	VIEW
RTGS	VIEW
NEFT	VIEW
IMPS	VIEW
AePS	VIEW
E-Money	VIEW
Benefits and Limitations of e–Payment System	VIEW

Unit 3 Securities in e–Commerce {Book}
Meaning, Definitions, Dimensions and Scope of e–Security		VIEW
E-Commerce Security Environment	VIEW	VIEW
Threats in Computer Systems: Virus, Hacking		VIEW
Sniffing, Cyber–Vandalism		VIEW

Unit 4 e-Start ups {Book}
Meaning, Definition and Nature of e–Startups	VIEW	VIEW
Challenges and Steps of Launching Online Business	VIEW	VIEW
Benefits and Limitations of Online Business		VIEW
Meaning and benefits of E-Procurement, Components, Drivers, Types		VIEW
Implementation of e-procurement system		VIEW
Reasons behind the success of e-commerce companies		VIEW
Case studies of Walmart, Amazon, IKEA, Starbucks, PhonePe, Flipkart, Big Basket, Justdial, OLX and OYO.

Banking Innovations Bangalore University B.com 2nd Semester NEP Notes

by indiafreenotes19/06/202217/03/20231

Unit 1 Banking System in India {Book}
Meaning, Definitions and Features of a Bank		VIEW
Meaning, Definitions and Features of Banking		VIEW
Features of Indian Banking System		VIEW
Reserve Bank of India Role and Functions		VIEW
Commercial Banks Meaning & Nature	VIEW	VIEW
Commercial Banks Functions		VIEW
Special types of banks: Women Bank, Payments Bank, Savings Bank, Microfinance Banks		VIEW
Regional Rural Banks		VIEW
Foreign Banks		VIEW
Industrial Development Banks	VIEW	VIEW
Cooperative Banks		VIEW
Agricultural Development Banks		VIEW
Public Sector and Private Sector Banks		VIEW
Banking Sector Reforms		VIEW
Narasimham Committee Report – I and II	VIEW	VIEW
Basel Norms I, II and III		VIEW
CIBIL Meaning, Objectives, Features and Benefits		VIEW

Unit 2 Banker and Customer Relationship {Book}
Meaning of Banker and Customer		VIEW
Importance of Banker-Customer Relationship	VIEW	VIEW
Types of Bankers		VIEW
Customer Relationship: Special and General Relationship:		VIEW
Debtor and Creditor		VIEW
Pledger and Pledgee		VIEW
Licensor and Licensee, Trustee and Beneficiary, Agent and Principal, Advisor and Client, Bailor and Bailee		VIEW
Termination of Relationship		VIEW
Statutory Protection available to a Banker	VIEW	VIEW
Meaning Duties and Responsibilities of Collecting Banker	VIEW	VIEW
Meaning Duties and Responsibilities of Paying Banker		VIEW
Meaning Duties and Responsibilities of Lending Banker		VIEW
Banking Ombudsman Meaning, Features and Benefits		VIEW

Unit 3 Banking Products {Book}			VIEW
Bank Accounts:
Savings Bank Account, Current Account			VIEW
Recurring Deposits Account			VIEW
Fixed Deposits Account			VIEW
Non Resident Indians Accounts, Pigmy Deposit Accounts, Other Special Accounts			VIEW
Procedures and Documents involved in opening bank accounts		VIEW	VIEW
Bank Advances			VIEW
Principles of Bank Lending			VIEW
Kinds of Loans:
Short-term Loans			VIEW
Cash Credit			VIEW
Overdraft			VIEW
Pledge, Hypothecation			VIEW
Discounting and Purchase of Bills of Exchange			VIEW
Purchase of Bills of Exchange			VIEW
Letters of Credit			VIEW
Retail Banking Services: Home loans, Auto Loans, Personal loans			VIEW
Retail Banking Services: Safe Lockers, Jewel Loans, Consumer Durable Loans, Education Loans			VIEW
Auxiliary Services: Investment Services, Insurance services			VIEW
Currency Exchange		VIEW	VIEW
Household payment services			VIEW
Negotiable Instruments: Meaning, Definitions, Features		VIEW	VIEW
			VIEW
Types of Negotiable Instruments			VIEW
Parties to Negotiable Instruments			VIEW
Crossing of Cheques		VIEW	VIEW
Endorsements of Cheques		VIEW	VIEW
Payments and Collection of Cheques			VIEW
Dishonor of Cheques	VIEW	VIEW	VIEW
Cheques Truncation System			VIEW

Unit 4 Innovations in Banking {Book}
Meaning and Need of Banking Innovations			VIEW
Core banking			VIEW
E-Banking			VIEW
Telebanking			VIEW
Internet Banking			VIEW
Mobile Banking			VIEW
NEFT			VIEW
RTGS			VIEW
UPI			VIEW
IMPS			VIEW
ATM, ATM Card			VIEW
Debit Card, Credit Card	VIEW	VIEW	VIEW
Truncated Cheques			VIEW
MICR Cheques			VIEW
CryptoCurrency			VIEW
Central Bank			VIEW
Digital Currency		VIEW	VIEW
SWIFT			VIEW

Unit 5 Technologies used in Banking {Book}
Types of Technology used in Banking	VIEW	VIEW
Augmented Reality		VIEW
Block Chain		VIEW
Robotic Process Automation		VIEW
Quantum Computing		VIEW
Artificial Intelligence		VIEW
API Platforms		VIEW
Prescriptive security Meaning, Features and Benefits		VIEW

Business Ethics Bangalore University B.com 2nd Semester NEP Notes

by indiafreenotes19/06/202223/08/20253

Unit 1 Nature and Essence of Business Ethics {Book}
Meaning of Ethics, Scope & Importance of Ethics		VIEW
Types of Ethics		VIEW
Business Ethics Introduction, Meaning, Importance	VIEW	VIEW
Characteristics of Business Ethics		VIEW
Factors Influencing Business Ethics		VIEW
Principles & Scope of Business Ethics		VIEW
Approaches to the study of Business Ethics		VIEW
Arguments for and against Business Ethics		VIEW

Unit 2 Personal & Professional Ethics {Book}
Personal Ethics Meaning	VIEW
Principles of Personal Ethics, Importance	VIEW
Emotional Honesty	VIEW
Virtue of Humility	VIEW
Karma Yoga concept	VIEW
Professional Ethics Concept	VIEW
Emergence of Professional Ethics	VIEW
Need for Professional Ethics	VIEW
Ethical Dilemmas in Profession: Healthcare, Education, Corporate, Social work	VIEW
Reasons for the crisis of Professional Ethics (Nepotism, favoritism etc.)	VIEW
Moral Entrepreneur	VIEW

Unit 3 Business Ethics in Marketing & Finance {Book}
Meaning of Marketing, Need of Ethics in Marketing	VIEW
Ethical dilemmas in Marketing	VIEW
Unethical practices in Marketing	VIEW
Ethical issues in Advertising, Promotions and Distribution	VIEW
Common deceptive marketing practices	VIEW
Role of Consumerism	VIEW
Meaning of Finance, Ethics in Finance, Need of Ethics in Finance	VIEW
Scope & Code of Ethics in Finance	VIEW
Unethical practices in Finance	VIEW
Creative Accounting Definition, Importance and Methods	VIEW
Earnings Management & Accounting Fraud	VIEW
Hostile takeovers in India	VIEW
Case study: Kingfisher Airlines Scam, Satyam Scam.	VIEW

Unit 4 {Book}
HRM Meaning, Definition, Need	VIEW	VIEW
HRM Types		VIEW
Areas of HRM ethics		VIEW
Ethical issues in HR, Unethical practices of HRM		VIEW
Meaning & Importance of Workplace Ethics		VIEW
Role of Management in inculcating workplace ethics		VIEW
Factors shaping ethical behavior at work		VIEW
Importance of Employee Code of Conduct		VIEW
Ethical Leadership		VIEW
IT – Ethical issues relating to Computer Applications		VIEW
Information Security	VIEW	VIEW
Security Policies & Procedures, Information Protection	VIEW	VIEW
Ethical codes in Information Technology	VIEW	VIEW
Reducing threat to Information Systems		VIEW
Objectives and Features of Cyber Laws in India	VIEW	VIEW
Objectives and Features of The Information Technology Act 2000		VIEW
Computer Crime	VIEW	VIEW
Computer Viruses Meaning, Types & Prevention		VIEW
Ecological Ethics		VIEW
Environment Protection and pollution control by businesses		VIEW
	VIEW	VIEW

Unit 5 Corporate Governance & Corporate Social Responsibility {Book}
Corporate Culture Meaning, Characteristics, Importance		VIEW
Positive and Negative impact of corporate culture in business		VIEW
Role of CEOs in shaping Business culture	VIEW	VIEW
Corporate Governance Meaning, Scope, Principles, Benefits		VIEW
Corporate Governance Characteristics		VIEW
Corporate Governance Limitations		VIEW
Corporate Governance Norms		VIEW
Changes in Corporate Governance issues as per Companies Act 2013		VIEW
Various Committees on Corporate Governance		VIEW
Board of Directors		VIEW
Board of Directors Appointment & Duties	VIEW	VIEW
Cadbury Committee		VIEW
Narasimhan Committee		VIEW
Narayana Murthy Committee		VIEW
Structure of Corporate Governance		VIEW
CSR: Concept, Scope, Types, Various models		VIEW
CSR Principles		VIEW
CSR Strategies		VIEW
Importance of CSR in contemporary society		VIEW

Advanced Financial Accounting Bangalore University B.com 2nd Semester NEP Notes

by indiafreenotes19/06/202216/01/20251

Unit 1 Insurance Claims for Loss of Stock and Loss of Profit
Meaning of fire claim, Features and Principles of Fire Insurance	VIEW
Concept of Loss of Stock: Loss of Profit and Average Clause	VIEW
Computation of Claim for loss of stock (including Over valuation and Under Valuation of Stock	VIEW
Abnormal Items	VIEW
Application of Average Clause	VIEW

Unit 2 Departmental Accounts
Departmental Accounts Meaning, Advantages, Disadvantages	VIEW
Method of Departmental accounting	VIEW
Basis of allocation of common expenditure among various departments.	VIEW
Types of departments & Inter-department transfers at cost price and invoice price (Theory and proforma journal entries)	VIEW
Preparation Departmental Trading and Profit and Loss Account including inter departmental transfers at Cost Price only.	VIEW
	VIEW

Unit 3 Conversion of Single Entry into Double Entry
Meaning, Features Types of Single Entry System	VIEW
Merits, Demerits of Single Entry System	VIEW
Differences between Single Entry System and Double Entry System	VIEW
Need and Methods of conversion of Single Entry into Double entry	VIEW
Problems on Conversion of Single Entry into Double Entry (Simple Problems only)

Unit 4 Royalty Accounts
Royalty and Royalty agreement, Introduction, Meaning, Definition, Types of Royalty	VIEW
Differences between Rent and Royalty	VIEW
Terms used in Royalty, Lessor, Lessee, Short Workings, Irrecoverable Short Workings, Recoupment of Short Workings, Surplus Royalty	VIEW
Methods of Recoupment of Short Workings: Fixed and Floating methods	VIEW
Preparation of Royalty Analysis Table (Excluding Government Subsidy)	VIEW
Journal Entries and Ledger Accounts in the books of Lessee only: i) When Minimum Rent Account is opened ii) When Minimum Rent Account is not opened. Note: Problems including Strikes and Lockouts, but excluding sub-lease.	VIEW
	VIEW

Unit 5 Average Due Date and Account Current
Average Due Date: Meaning, Concept, Uses	VIEW
Calculation of Average Due Date: i) Where amount is lent in one installment ii) Where amount is lent in various installments iii) Taking Grace Days into account iv) Calculation of Due Date few months after date / Sight	VIEW
Account Current Meaning, Need and Situation leading to Account Current Preparation	VIEW
Account Current with the help of: i) Interest table. ii) By Means of Product.	VIEW

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