Business and Market Dynamics Bangalore North University BBA SEP 2024-25 1st Semester Notes

Unit 1

Business, Meaning, Functions, Objectives VIEW
Role of business in Society and Economy VIEW
Classification of Business activities VIEW
Forms of Business Organizations:
Sole Proprietorship VIEW
Partnership Organizations VIEW
Limited Liability Partnership VIEW
Joint Stock Company VIEW
Cooperatives VIEW
Basic Terminologies: Production, Producer, Exchange, Distribution, Market, Consumer, Consumption, Utility, Wealth, Production Possibility curve, Consumer Surplus VIEW
Unit 2
Meaning of demand, Determinants of demand VIEW
Law of demand VIEW
Demand function VIEW
Demand Schedule VIEW
Causes for Downward Slopping Demand Curve VIEW
Exceptions to the Law of demand VIEW
Types of demand: Price demand, Income demand and Cross demand, Changes in demand VIEW
Extension and Contraction of demand VIEW
Increase and decrease of demand VIEW
Elasticity of Demand: Meaning, Types of elasticity of demand price, income VIEW
Cross elasticity of demand VIEW
Unit 3
Production: Meaning, Factors of Production, Production function, Types of Production Functions VIEW
Laws of Production VIEW
Law of Variable Proportion: Meaning, Product concepts (Total product, Average product and Marginal product), Assumptions and Importance VIEW
Law of Returns to Scale Meaning, Types of Returns to Scale VIEW
Cost: Meaning, Types of Costs VIEW
Cost curves, Cost function VIEW
Economies of Scale VIEW
Unit 4
Supply: Meaning of Supply VIEW
Determinants of Supply, Law of Supply VIEW
Supply Function VIEW
Supply Schedule, Types of Supply Schedule VIEW
Change in Supply extension and Contraction of Supply VIEW
Increase and Decrease of Supply VIEW
Elasticity: Price elasticity of Supply VIEW
Revenue, Concepts of Revenue, Revenue curve VIEW
Unit 5
Meaning of Market, Classification of Markets VIEW
Perfect Competition VIEW
Imperfect Competition: Features VIEW
Monopoly Competition VIEW
Duopoly Competition VIEW
Oligopoly Competition VIEW
Monopolistic Competition VIEW

Principles and Practices of Management Bangalore North University BBA SEP 2024-25 1st Semester Notes

Unit 1
Management Definition, Nature and Significance VIEW
Differences between Management and Administration VIEW
Levels of Management VIEW
Role of Managers VIEW
Managerial Skills VIEW
Evolution of Management Thought: Classical, Behavioural, Quantitative, Systems, Contingency VIEW
Modern approaches VIEW
Functional areas of Management VIEW
Management as a Science, an Art or a Profession VIEW
Functions of Management VIEW
Principles of Management: VIEW
Henri Fayol’s Principles of Management VIEW
FW Taylor Principles of Scientific Management VIEW
Contributions of Peter F Drucker in the field of Management VIEW
Unit 2
Planning Meaning VIEW
Nature and Importance, Purpose of Planning VIEW
Types of Plans: Strategic, Tactical, and Operational VIEW
Planning process VIEW
Decision Making, Meaning, Importance VIEW
Steps involved in decision making VIEW
Management by Objectives VIEW
Management by Exception VIEW
Unit 3
Organising, Meaning and Purpose, Principles VIEW
Delegation of Authority VIEW
Departmentation, Committees VIEW
Centralization vs. Decentralization of Authority and Responsibility VIEW
Span of Control VIEW
Staffing, Meaning, Nature and Importance VIEW
Staffing process VIEW
Unit 4
Direction, Meaning and Nature of directing VIEW
Principles of direction VIEW
Communication Meaning, Importance, Process VIEW
Barriers to Communication, Steps to overcome Communication barriers VIEW
Types of Communication VIEW
Unit 5
Controlling Meaning VIEW
Steps in Controlling VIEW
Essentials of Sound Control system VIEW
Techniques of Control VIEW
Coordination, Meaning, Importance and Principles of Co-ordination VIEW

Environmental Studies Bangalore North University B.Com SEP 2024-25 2nd Semester Notes

Unit 1 [Book]
Multi-disciplinary Nature of Environmental Studies, Scope and Importance VIEW
Concept of Sustainability and Sustainable Development VIEW
SDG Goals VIEW
Ecosystem, Structure and Function VIEW
Energy flow in an Ecosystem: Food Chains, Food Webs and Ecological Succession VIEW
Terrestrial Ecosystems:
Forest Ecosystem VIEW
Grassland Ecosystem VIEW
Desert Ecosystem VIEW
Aquatic ecosystems: Ponds, Streams, Lakes, Rivers, Oceans, Estuaries VIEW
Unit 2 [Book]
Natural Resources, Renewable and Non-Renewable Resources VIEW
Land Resources: Land-use and Land cover change, Land Degradation, Soil erosion, and Desertification VIEW
Forest Resources, Types and Scope VIEW
Deforestation Causes and impacts due to Mining, Dam building on environment, Forests, Biodiversity, and Tribal Populations VIEW
Water Recourses: Use and Over-exploitation of Surface and Ground water, Floods, Droughts, Conflicts over water (International and Inter-state) VIEW
Energy Resources, Renewable and Non-Renewable Energy Sources, Use of Alternate Energy Sources, Growing Energy Needs VIEW
Biodiversity and Conservation VIEW
Levels of Biological Diversity Genetic, Species and Ecosystem Diversity VIEW
Biogeographic Zones of India VIEW
Biodiversity Patterns and Global Biodiversity Hot Spots VIEW
India as a Mega Biodiversity Nation VIEW
Endangered and Endemic Species of India VIEW
Threats to Biodiversity: Habitat Loss, Poaching of Wildlife, Man-wildlife Conflicts VIEW
Biological Invasions VIEW
Conservation of Biodiversity: In-situ and Ex-situ Conservation of Biodiversity VIEW
Unit 3 [Book]
Environmental Pollution, Types, Causes, Effects and Controls VIEW
Air, Water, Soil and Noise Pollution VIEW
Nuclear Hazards and Human health Risks VIEW
Solid Waste VIEW
Management and Control Measures of Urban and Industrial Waste VIEW
Environmental Policies and Practices:
Climate Change VIEW
Global Warming VIEW
Ozone Layer Depletion VIEW
Acid Rain and Impacts on Human Communities and Agriculture VIEW
Environment Laws:
Environment Protection Act VIEW
Air (Prevention and Control of Pollution) Act VIEW
Water (Prevention and control of Pollution) Act VIEW
Wildlife Protection Act VIEW
Forest Conservation Act VIEW
International Agreements:
Montreal Protocol VIEW
Kyoto Protocol VIEW
Convention on Biological Diversity (CBD) VIEW
Nature Reserves VIEW
Tribal Populations and Rights VIEW
Human wildlife Conflicts in Indian context VIEW
Unit 4 [Book]
Human Communities and the Environment:
Human Population Growth Impacts on Environment VIEW
Human Health and Welfare VIEW
Resettlement and Rehabilitation of Project affected Persons VIEW
Disaster Management: Floods, Earthquake, Cyclones and Landslides VIEW
Chipko Environmental Movements VIEW
Silent valley Environmental Movements VIEW
Bishnois of Rajasthan Environmental Movements VIEW
Environmental ethics: Ecological, Economic, Social, Ethical, Aesthetic and Informational Value VIEW
Role of Indian and other Religions and Cultures in Environmental Conservation VIEW
Environmental Communication and Public awareness VIEW

Constitutional and Moral Values Bangalore North University B.Com SEP 2024-25 2nd Semester Notes

Unit 1 Constitutional Values in Action: A Legislative perspective
Reservation Policies for SCs, STs, OBCs, and EWS VIEW
Protection of Women from Domestic Violence Act-2005 VIEW
Right to Information Act-2005 VIEW
The Karnataka Land Reforms Act-1961 VIEW
The Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989 VIEW

Unit 2 Constitutional Morality Through the Lens of Landmark Judgements

I.C. Golak Nath vs State of Punjab (AIR 1967 SC 1643) VIEW
Keshavananda Bharathi vs State of Kerala (AIR 1973 SC 1461) VIEW
Minerva Mills vs Union of India (1980 SC 1789) VIEW
Shah Bano’s Case (1985 2 SCC 556) VIEW
Indian Young Lawyers Association vs State of Kerala VIEW
Nabam Rebia Judgement (2016) VIEW
S.R. Bommai vs Union of India (AIR 1994 SC 1918) VIEW
Unit 3 Electoral Process and Challenges to Constitutional Values in Contemporary India
Election Commission, Electoral Values, Electoral malpractices, and Code of Conduct VIEW
Corruption in India VIEW
Hate Speech by Politicians VIEW
Communal Violence VIEW
Dynastic and Caste Politics VIEW
Human Rights Violations VIEW
Terrorism and Separatist VIEW
Religious and Ethnic Conflicts VIEW

BUMASTICS – I Bangalore North University B.Com SEP 2024-25 2nd Semester Notes

Notes not Updated.

Indian Financial System Bangalore North University B.Com SEP 2024-25 2nd Semester Notes

Unit 1
Financial System, Introduction, Meaning and Components VIEW
Financial System and Economic Development VIEW
Financial Inter-mediation VIEW
An Overview of Indian Financial System Since 1951 VIEW
Financial Sector Reforms since Liberalization 1991 VIEW
Concept of Financial Engineering VIEW
Unit 2
Financial Markets, Introduction, Classifications and Importance VIEW
Money Market: Introduction, Features, and Instruments VIEW
Money Market Organization VIEW
Money Market Classifications VIEW
Role of Central Bank in Money market VIEW
Indian Money Market an Overview VIEW
Capital Markets: Introduction, Meaning and Definition, Features VIEW
Classifications of Capital Markets VIEW
Organization of Capital Market VIEW
Instruments, Components of Capital Market VIEW
Cash Markets: Equity and Debt Depository VIEW
Primary Markets: IPO, FPO, Rights Issue VIEW
Private Placements and Open Offer VIEW
Secondary Markets: NSE, BSE, OTCEI VIEW
INDEX VIEW
Composition of NIFTY and SENSEX VIEW
Depositories:
NSDL VIEW
CDSL VIEW
Role of Stock Exchanges in India VIEW
Commodity Markets Introduction and Meaning VIEW
Unit 3
Commercial Banks, Introduction, Classifications VIEW
Commercial Banks Management of Loans VIEW
Commercial Banks Role in financing Commercial and Consumer VIEW
Recent Developments like MUDRA Financing and other Social Security Schemes VIEW
Development Banks Introduction, Types, Functions, Growth VIEW
Structure and Working of Development Banks VIEW
Non-Banking Financial Companies: Introduction, Meaning, Importance, Scope, Characteristics, Functions, Types, Regulations VIEW
Regional Rural Banks: Introduction, Meaning, Objectives, Features VIEW
Regional Rural Banks: RBI Assistance, Evaluation, Major RRBs VIEW
Insurance Organisations: Introduction, Meaning, Importance, Rationale, Types, Major Players, Important Regulations VIEW
Mutual Funds, Introduction and their Role in capital market development VIEW
Types of Mutual fund Schemes (Open Ended vs Close Ended, Equity, Debt, Hybrid schemes and ETFs VIEW
Unit 4
Financial Services: Overview of Financial Services Industry VIEW
Merchant Banking VIEW
Pre and Post Issue Management VIEW
Underwriting VIEW
Book Running Lead Manager (BRLM), Role of BRLM VIEW
Regulatory Framework relating to Merchant Banking in India VIEW
Leasing and Hire Purchase VIEW
Consumer and Housing Finance VIEW
Venture Capital Finance VIEW
Factoring Services: Types of Factoring VIEW
Credit Rating Agencies: CRISIL, ICRA, CARE, Moody’s, S&P VIEW
Financial Advisory VIEW
Portfolio Management Services VIEW
Unit 5
RBI, Organisation, Objectives, Role and Functions VIEW
Monetary Policy of RBI VIEW
Impact of Credit Policy of RBI on Financial Markets VIEW
Inflation Index, WPI, CPI VIEW
AMFI: Organization, Objectives and Role VIEW
SEBI, Role of SEBI and Investor Protection VIEW

Human Resource Management Bangalore North University B.Com SEP 2024-25 2nd Semester Notes

Unit 1
HRM, Meaning, Nature, Scope, Objectives VIEW
HRM Functions VIEW
Evolution of HRM VIEW
Human Capital Management VIEW
Personnel Management VIEW
Process of HRM VIEW
Changing role of HR Officials VIEW
Emerging issues in managing Human Resources VIEW
Unit 2
Human Resource Planning (HRP), Meaning, Importance, Process VIEW
Factors affecting Human Resource Planning VIEW
Job Analysis and Design: Meaning, Need and Components of Job Analysis and Design VIEW
Recruitment VIEW
Process of Recruitment VIEW
Sources of Recruitment VIEW
Selection, Meaning, Process VIEW
Types of Selection: Tests and Interviews VIEW
Placement Meaning and Importance VIEW
Onboarding Meaning and Importance VIEW
Unit 3
Training and Development, Meaning, Importance, Method VIEW
Recent trends in Training and Development VIEW
Career Management VIEW
Management Development Programs VIEW
Unit 4
Performance Appraisal, Meaning, Purpose, and Challenges VIEW
Performance Appraisal Methods VIEW
Performance Management VIEW
Internal Mobility VIEW
Promotion, Meaning, Basis of Promotion VIEW
Transfer, Meaning, Reasons for Transfer VIEW
Meaning of Upsizing, Downsizing and Right Sizing of Workforce VIEW
Employee Compensation, Meaning, Factors influencing Compensation and Forms of Compensation VIEW
Unit 5
Employee Engagement, Meaning, Types and Drivers of Engagement VIEW
Employee Welfare, Concept , Importance, Measures VIEW
Employee Health and Wellbeing: Meaning, Measures and Strategies VIEW
Recent Trends in HRM VIEW
Challenges in HRM VIEW
Hybrid Work Model; Diversity, Equity, Inclusion and Belongingness (DEIB) initiatives; Employee Experience VIEW
People Analytics VIEW
Professional Career Development VIEW
Knowledge based Organizations (KBO) VIEW
Sexual Harassment Redressal VIEW
Workplace Bullying VIEW

Advanced Financial Accounting Bangalore North University B.Com SEP 2024-25 2nd Semester Notes

Unit 1
Single Entry System, Meaning, Features VIEW
Ascertainment of Profits or Loss of a Sole Trader Using Statement of Affairs Method VIEW
Opening and Closing Statement of Affairs VIEW
Statement of Profit or Loss VIEW
Revised Statement of Affairs VIEW
Unit 2
Joint Venture Introduction, Meaning and Objectives VIEW
Distinction between Joint Venture and Partnership VIEW
Recording of Joint Venture Transactions (Both Journal and Ledger) VIEW
When Separate Set of Books are Maintained VIEW
When Separate set of Books are not Maintained (Co-Venturer keeps Records of own Transactions – Memorandum Joint Venture A/c Method) VIEW
Unit 3
Consignment Introduction VIEW
Consignor VIEW
Consignee VIEW
Distinction between Joint Venture and Consignment VIEW
Goods Invoiced at Cost Price VIEW
Goods Invoiced at Selling Price VIEW
Normal Loss and Abnormal Loss VIEW
Valuation of Stock VIEW
Stock Reserve VIEW
Journal Entries and Ledger Accounts in the books of Consignor and Consignee VIEW
Unit 4
Partnership firm to Limited Company Conversion: Introduction, Objectives, Purchase Consideration VIEW
Methods of Calculation of Purchase Consideration: Lump Sum Method, Net Assets Method, Net Payment Method VIEW
Mode of Discharge of Purchase Consideration VIEW
Ledger Accounts in the Books of Vendor VIEW
Incorporation Entries in the Books of Purchasing Company VIEW
Preparation of Balance Sheet in Vertical form VIEW
Unit 5
Royalty, Introduction, Meaning and Definition VIEW
Technical Terms: Royalty, Royalty Agreement, Landlord, Minimum Rent, Short Workings VIEW
Recoupment of Short Working under Restrictive (Fixed Period) and Non-restrictive (Floating Period) VIEW
Recoupment within the Life of the Lease VIEW
Accounting Treatment for Strike and Stoppage of Work VIEW
Accounting Treatment in the books of Lessee VIEW
Accounting Treatment in the books of Lessor VIEW
Journal Entries and Ledger Accounts with Minimum Rent Account VIEW

Environmental Studies Bangalore North University B.Com SEP 2024-25 1st Semester Notes

Unit 1 [Book]
Multi-disciplinary Nature of Environmental Studies, Scope and Importance VIEW
Concept of Sustainability and Sustainable Development VIEW
SDG Goals VIEW
Ecosystem, Structure and Function VIEW
Energy flow in an Ecosystem: Food Chains, Food Webs and Ecological Succession VIEW
Terrestrial Ecosystems:
Forest Ecosystem VIEW
Grassland Ecosystem VIEW
Desert Ecosystem VIEW
Aquatic ecosystems: Ponds, Streams, Lakes, Rivers, Oceans, Estuaries VIEW
Unit 2 [Book]
Natural Resources, Renewable and Non-Renewable Resources VIEW
Land Resources: Land-use and Land cover change, Land Degradation, Soil erosion, and Desertification VIEW
Forest Resources, Types and Scope VIEW
Deforestation Causes and impacts due to Mining, Dam building on environment, Forests, Biodiversity, and Tribal Populations VIEW
Water Recourses: Use and Over-exploitation of Surface and Ground water, Floods, Droughts, Conflicts over water (International and Inter-state) VIEW
Energy Resources, Renewable and Non-Renewable Energy Sources, Use of Alternate Energy Sources, Growing Energy Needs VIEW
Biodiversity and Conservation VIEW
Levels of Biological Diversity Genetic, Species and Ecosystem Diversity VIEW
Biogeographic Zones of India VIEW
Biodiversity Patterns and Global Biodiversity Hot Spots VIEW
India as a Mega Biodiversity Nation VIEW
Endangered and Endemic Species of India VIEW
Threats to Biodiversity: Habitat Loss, Poaching of Wildlife, Man-wildlife Conflicts VIEW
Biological Invasions VIEW
Conservation of Biodiversity: In-situ and Ex-situ Conservation of Biodiversity VIEW
Unit 3 [Book]
Environmental Pollution, Types, Causes, Effects and Controls VIEW
Air, Water, Soil and Noise Pollution VIEW
Nuclear Hazards and Human health Risks VIEW
Solid Waste VIEW
Management and Control Measures of Urban and Industrial Waste VIEW
Environmental Policies and Practices:
Climate Change VIEW
Global Warming VIEW
Ozone Layer Depletion VIEW
Acid Rain and Impacts on Human Communities and Agriculture VIEW
Environment Laws:
Environment Protection Act VIEW
Air (Prevention and Control of Pollution) Act VIEW
Water (Prevention and control of Pollution) Act VIEW
Wildlife Protection Act VIEW
Forest Conservation Act VIEW
International Agreements:
Montreal Protocol VIEW
Kyoto Protocol VIEW
Convention on Biological Diversity (CBD) VIEW
Nature Reserves VIEW
Tribal Populations and Rights VIEW
Human wildlife Conflicts in Indian context VIEW
Unit 4 [Book]
Human Communities and the Environment:
Human Population Growth Impacts on Environment VIEW
Human Health and Welfare VIEW
Resettlement and Rehabilitation of Project affected Persons VIEW
Disaster Management: Floods, Earthquake, Cyclones and Landslides VIEW
Chipko Environmental Movements VIEW
Silent valley Environmental Movements VIEW
Bishnois of Rajasthan Environmental Movements VIEW
Environmental ethics: Ecological, Economic, Social, Ethical, Aesthetic and Informational Value VIEW
Role of Indian and other Religions and Cultures in Environmental Conservation VIEW
Environmental Communication and Public awareness VIEW

Constitutional and Moral Values Bangalore North University B.Com SEP 2024-25 1st Semester Notes

Unit 1  
Constitution of India-An Introduction VIEW
Constitutional Values, Meaning, Nature, Scope and Relevance VIEW
Role of Dr. B.R. Ambedkar in the making of Indian Constitution VIEW
Role of Jawaharlal Nehru in the making of Indian Constitution VIEW
Fundamental Rights VIEW
Fundamental Duties VIEW
Directive Principles of State Policy VIEW
Unit 2  
Constitutional Values: Sovereignty, Democracy, Republic, Justice, Liberty, Equality, Fraternity, Dignity of the Individual VIEW
Unity and Integrity of the Nation VIEW
Unit 3  
Values in Constitutional Institutions VIEW
Legislative Morality: Role, Responsibilities of Legislature VIEW
Ethical Conduct of Elected Representatives VIEW
Executive Morality: Role Responsibilities and Conduct of the Union and State executives VIEW
Executive Ethical Considerations in Policy making VIEW
Good Governance VIEW
Judiciary, Its Role in upholding the Constitution VIEW
Judicial independence VIEW
Judiciary as Promoter of Human Rights and Democratic Values VIEW
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