Month: June 2022

Bangalore University B.com Notes

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

indiafreenotesby indiafreenotes1
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.
Bangalore University B.com Notes

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

indiafreenotesby indiafreenotes1
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
Bangalore University B.com Notes

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

indiafreenotesby indiafreenotes3
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
Bangalore University B.com Notes

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

indiafreenotesby indiafreenotes1
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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