Month: May 2025
by Quantitative Analysis for Business Decisions–II Bangalore City University B.Com SEP 2024-25 4th Semester Notes
| Unit 1 [Book] | |
| Correlation, Meaning, Definition, Uses and Types | VIEW |
| Interpretation of Correlation | VIEW |
| Probable Error Calculation of Karl Pearson’s Coefficient of Correlation (Deviations taken from Arithmetic Mean only) & Spearman’s Rank Correlation | VIEW |
| Unit 2 [Book] | |
| Regression Analysis, Meaning | VIEW |
| Difference between Correlation and Regression | VIEW |
| Regression Equations X on Y and Y on X using Regression Coefficients | VIEW |
| Unit 3 [Book] | |
| Time Series Analysis, Meaning, Components | VIEW |
| Measurement of Trend | VIEW |
| Calculation of Trend values(Yc ) under Least square method and Moving Average method (3 yearly, 4 yearly and 5 yearly moving averages) | VIEW |
| Unit 4 [Book] | |
| Interpolation, Meaning, Assumptions and uses | VIEW |
| Extrapolation, Meaning, Assumptions and uses | VIEW |
| Methods of Interpolation, Binomial expansion Method (estimation of One and Two missing Values) and Newton’s forward difference method (problems on interpolating with one missing value) | VIEW |
| Unit 5 [Book] | |
| Correlation, Meaning and Classification | VIEW |
| Association, Meaning and Types of Association | VIEW |
| Comparison of Observed and Expected Frequencies, Yule’s Coefficient of Association, Chi -square Test, Assumptions, Degrees of Freedom, Significance level, Test of goodness of fit | VIEW |
| Test of Independence 2×2 Problems | VIEW |
Advanced Corporate Accounting Bangalore City University B.Com SEP 2024-25 4th Semester Notes
| Unit 1 | |
| Meaning and Legal Provisions of Premium on Redemption | VIEW |
| Treatment of Premium on Redemption | VIEW |
| Creation of Capital Redemption Reserve Account | VIEW |
| Fresh issue of Shares for the Purpose of Redemption | VIEW |
| Arranging Cash Balance for the Purpose of Redemption | VIEW |
| Minimum Number of Shares to be Issued for Redemption | VIEW |
| Issue of Bonus Shares | VIEW |
| Preparation of Balance Sheet after Redemption (As per Schedule III of Companies Act 2013) | VIEW |
| Unit 2 | |
| Debentures, Meaning, Types | VIEW |
| Methods of Redemption of Debentures | VIEW |
| Unit 3 | |
| Meaning of Amalgamation, Types of Amalgamation | VIEW |
| Acquisition | VIEW |
| Amalgamation in the Nature of Merger and Nature of Purchase | VIEW |
| Methods of Calculation of Purchase Consideration (IND AS – 103), Net Asset Method – Net Payment Method and Lumpsum Method | VIEW |
| Accounting for Amalgamation (Problems under purchase method only) | VIEW |
| Ledger Accounts in the Books of Transferor Company and Journal Entries in the books of Transferee Company | VIEW |
| Preparation of Balance Sheet after Amalgamation and Acquisition. (As per Schedule III of Companies Act 2013) | VIEW |
| Unit 4 | |
| Capital Reduction, Meaning, Objectives | VIEW |
| Accounting for Capital Reduction | VIEW |
| Provisions for Reduction of Share Capital under Companies Act, 2013 | VIEW |
| Forms of Reduction | VIEW |
| Problems on Passing Journal Entries | VIEW |
| Preparation of Capital Reduction Account after Reduction (Schedule III to Companies Act 2013) | VIEW |
| Preparation of Capital Reduction Account and Balance sheet after Reduction (Schedule III to Companies Act 2013) | VIEW |
| Unit 5 | |
| Meaning of Liquidation | VIEW |
| Modes of Winding Up, Compulsory Winding Up, Voluntary Winding Up and Winding Up Subject to Supervision by Court | VIEW |
| Order of Payments in the event of Liquidation | VIEW |
| Liquidator’s Statement of Account | VIEW |
| Liquidator’s Remuneration | VIEW |
| Problem on Preparation of Liquidator’s Final Statement of Account | VIEW |
Start-ups and New Age Entrepreneurship Bangalore City University B.Com SEP 2024-25 3rd Semester Notes
| Unit 1 [Book] | |
| Entrepreneurship, Meaning, Characteristics, Importance, Factors influencing Entrepreneurship | VIEW |
| Types of Entrepreneurship (Traditional and New Age Entrepreneurship) | VIEW |
| Entrepreneur, Meaning, Definition | VIEW |
| Essential characteristics of a Successful Entrepreneur | VIEW |
| Types of Entrepreneurs | VIEW |
| Challenges and Issues of New Age Entrepreneurs | VIEW |
| Start-ups- Definition and Need, Start-up Eco System | VIEW |
| Types of Start-ups: | |
| Tech-based Start-ups | VIEW |
| Edu-based Start-ups | VIEW |
| Foodbased Start-ups | VIEW |
| Agro-based Start-ups | VIEW |
| Retail-based Start-ups | VIEW |
| Contributions of Start-ups to Indian Economy | VIEW |
| Unit 2 [Book] | |
| Entrepreneurship Development, Meaning and Nature | VIEW |
| Types of Entrepreneurial Skills: Team Work and Leadership Skill, Critical Thinking Skills, Analytical and Problem Solving Skills, Branding and Marketing Skills, Networking skills and New Age Technological Skills (AI, ML, DL and Analytics) | VIEW |
| Role of Entrepreneurship Development Programmes (EDP) | VIEW |
| Unit 3 [Book] | |
| Institutions Supporting Entrepreneurship: Managerial, Financial, Marketing, Technological and Legal Assistance | VIEW |
| Role of IFCI in promoting Entrepreneurship | VIEW |
| Role of SFCs in promoting Entrepreneurship | VIEW |
| Role of SIDBI in promoting Entrepreneurship | VIEW |
| Role of DIC in Promoting Entrepreneurship | VIEW |
| Role of EDI in Promoting Entrepreneurship | VIEW |
| Role of SISI in Promoting Entrepreneurship | VIEW |
| Role of SIDO in Promoting Entrepreneurship | VIEW |
| Role of KVIC in Promoting Entrepreneurship | VIEW |
| Role of Commercial Banks in promoting Entrepreneurship | VIEW |
| Role of KSSIDC in Promoting Entrepreneurship | VIEW |
| Role of KSSIC in Promoting Entrepreneurship | VIEW |
| Role of AWAKE in Promoting Entrepreneurship | VIEW |
| Role of TECSOK in Promoting Entrepreneurship | VIEW |
| Venture Capital, Meaning and Types | VIEW |
| Incubation, Meaning and Types of incubators | VIEW |
| Facilities offered by Incubation Centres | VIEW |
| Govt. of India Sponsored Incubation Centres and Programmes | VIEW |
| Accelerators, Meaning and Role | VIEW |
| New Sources of Funding Entrepreneurs: | |
| Angel Investment | VIEW |
| Crowd funding | VIEW |
| Unit 4 [Book] | |
| Identification of Business Opportunities | VIEW |
| Steps involved in starting MSME | VIEW |
| Financial, Technical, Social, Legal and Managerial Feasibilities of the Project | VIEW |
| Unit 5 [Book] | |
| Business Plan, Concept, Format, Components, Significance | VIEW |
| Preparing a Business plan | VIEW |
| SWOC analysis | VIEW |
| Preparation and Presentation of a Realistic Project Proposal and its appraisal | VIEW |
| Challenges in Preparation of Business Plan | VIEW |
Accounting Information System Bangalore City University B.Com SEP 2024-25 3rd Semester Notes
| Unit 1 [Book] | |
| Accounting Information Systems, Introduction, Meaning, Need and Scope | VIEW |
| Components of Accounting Information Systems: People, Processes, Technology | VIEW |
| Role of Accounting Information Systems in Business Decision-Making | VIEW |
| Internal Controls in Accounting Information Systems | VIEW |
| Fraud Prevention in Accounting Information Systems | VIEW |
| Risk Management | VIEW |
| Unit 2 [Book] | |
| E-Business | VIEW |
| E-Commerce, introduction, Advantages and Disadvantages | VIEW |
| Types of E-Commerce: B2B, B2C, C2C, C2B, P2P | VIEW |
| E-Commerce Business Models | VIEW |
| Revenue Streams | VIEW |
| ERP Systems and their Role in AIS | VIEW |
| Unit 3 [Book] | |
| Tally Prime, Introduction, Features & Advantages | VIEW |
| Installation of TallyPrime | VIEW |
| System Requirements for TallyPrime | VIEW |
| Company Creation and Configuration in TallyPrime | VIEW |
| Basic Ledger & Group Creation | VIEW |
| Recording and Managing Transactions | VIEW |
| Unit 4 [Book] | |
| Voucher Entry & Types of Vouchers | VIEW |
| Bank Reconciliation & GST Accounting in Tally | VIEW |
| Inventory Management in Tally | VIEW |
| Generating Financial Reports | VIEW |
| Trial Balance | VIEW |
| Balance Sheet | VIEW |
| P&L Account | VIEW |
| Security Features & Data Backup in Tally | VIEW |
| Unit 5 [Book] | |
| Configuring and Printing Financial Reports | VIEW |
| Customizing and Exporting Reports | VIEW |
| Profit & Loss Analysis | VIEW |
| Cash Flow Statements | VIEW |
| Fund Flow Statements | VIEW |
| MIS Reports in Tally for Decision- Making | VIEW |
| Emerging Trends in AIS- Cloud-Based Accounting | VIEW |
| AI and Blockchain in Accounting | VIEW |
Employee Performance Management Bangalore City University B.Com SEP 2024-25 3rd Semester Notes
| Unit 1 [Book] | |
| Employee Performance Management, Meaning, Purpose and Importance, Process of Performance Management (8 Step Model) | VIEW |
| Organizational Functions of Performance Management System | VIEW |
| Advantages of an Effective Performance Management System | VIEW |
| Challenges in Implementing Performance Management Systems | VIEW |
| Ethical and Legal issues in Performance Management | VIEW |
| Key Performance Indicators (KPIs) | VIEW |
| Balanced Scorecard | VIEW |
| Unit 2 [Book] | |
| Performance Appraisal, Meaning, Purpose and Process of Performance Appraisal | VIEW |
| Importance of (Organizational and Individual Level) of Performance Appraisal | VIEW |
| Performance Appraisal Tools: Work Standards, Essay, Ranking, Trait Based Scale | VIEW |
| 360 Degree Feedback | VIEW |
| Critical Incident Method | VIEW |
| BARS | VIEW |
| Role of HR in Performance Appraisal | VIEW |
| Types of Performance Feedback and Counselling | VIEW |
| Process of Handling Poor Performance | VIEW |
| Performance Improvement Plans (PIP) | VIEW |
| Use of Technology and AI in Performance Appraisal | VIEW |
| Unit 3 [Book] | |
| Definition and Importance of Performance-Based Incentives, Types of Performance Incentives: Individual and Group Incentives | VIEW |
| Profit Sharing | VIEW |
| Gain Sharing | VIEW |
| Linking Performance with Rewards, Importance and Process | VIEW |
| Impact of Incentives on Employee Motivation and Productivity | VIEW |
| Best Practices in Performance-Based Reward Systems | VIEW |
| Unit 4 [Book] | |
| Aligning Individual Goals with Organizational Strategy | VIEW |
| Competency Mapping, Meaning, Purpose, Types and Process | VIEW |
| Performance Measurement, Meaning and Importance | VIEW |
| Role of Leadership in Performance Management | VIEW |
| Employee Engagement and Performance Management | VIEW |
| Key drivers of Employee Engagement in Performance Management | VIEW |
| Unit 5 [Book] | |
| Role of AI in Performance Management | VIEW |
| Role of HR Analytics in Performance Management | VIEW |
| Benefits and Challenges of Data Analytics for Performance Optimization | VIEW |
| Gamification in Performance Management | VIEW |
| Challenges in Remote Performance Management | VIEW |
| Impact of Globalization on Performance Standards | VIEW |
Consumer Behaviour Bangalore City University B.COM SEP 2024-25 3rd Semester Notes
| Unit 1 [Book] | |
| Consumer Behaviour, Meaning | VIEW |
| Need to Study Consumer Behaviour | VIEW |
| Factors Influencing Consumer Behaviour | VIEW |
| Theories of Consumer Behaviour: | |
| Howard Seth Model of Consumer Behavior | VIEW |
| Nicosia Model of Consumer Behavior | VIEW |
| Economic Mode of Consumer Behavior | VIEW |
| Unit 2 [Book] | |
| Individual Determinants of Consumer Behaviour | VIEW |
| Consumer Motivation and Needs | VIEW |
| Maslow’s Hierarchy Needs Theory | VIEW |
| Personality | VIEW |
| Self-concept | VIEW |
| Personality Traits and Consumer Behaviour | VIEW |
| Extended Self, Altering Self | VIEW |
| Consumer Perception | VIEW |
| Consumer Positioning, Consumer Perceptual Process, Perceptual Biases | VIEW |
| Learning (Classical Conditioning, Instrumental Conditioning) | VIEW |
| Consumer Attitudes (Attitude Formation, Attitude Change) | VIEW |
| Unit 3 [Book] | |
| Environmental Determinants of Consumer Behaviour | VIEW |
| Cultural Influences and Consumer Behaviour: (Culture, Sub-culture, Social Class and Cross-Cultural influences) | VIEW |
| Social Class and Consumer Behaviour: Nature of Social Class, Symbols of Status, Social Class categories | VIEW |
| The Role of Family in Consumer Behaviour, Family life Cycle Stages and Consumer Behaviour | VIEW |
| Reference Groups, Types of Reference groups and Consumer Behaviour | VIEW |
| Opinion Leaders, Characteristics of Opinion Leaders | VIEW |
| Innovation and Diffusion of Innovation, Types of Innovation, Product features that affect the adoption | VIEW |
| Diffusion Process | VIEW |
| Adoption Process | VIEW |
| Unit 4 [Book] | |
| Consumer Decision Making Process: Need Recognition, Information Search, Evaluation of Alternatives, Purchase Decision, Post-Purchase Behaviour | VIEW |
| Organisation Buyer Behaviour, Organisational Buyer Characteristics, Factors influencing Organizational Buyer Behaviour, Organizational Buying Decision Process | VIEW |
| Unit 5 [Book] | |
| The Role of Technology in Consumer Behaviour | VIEW |
| Role of Social Media in Consumer Behaviour | VIEW |
| Consumer Behaviour in the Digital Age (Online Shopping, E-commerce, Mobile Marketing) | VIEW |
| Consumerism | VIEW |
| Green Consumerism | VIEW |
| Ethical Consumption | VIEW |
| Consumer Behaviour in Developing Markets including India | VIEW |
Cost Accounting Bangalore City University B.Com SEP 2024-25 3rd Semester Notes
|
Unit 1 [Book] |
|
| Introduction, Meaning and Definition, Objectives, Limitations of Cost Accounting | VIEW |
| Importance and Uses of Cost Accounting | VIEW |
| Difference between Cost Accounting and Financial Accounting | VIEW |
| Various Elements of Cost and Classification of Cost | VIEW |
| Cost object | VIEW |
| Cost Unit | VIEW |
| Cost Centre | VIEW |
| Cost Reduction | VIEW |
| Cost Control | VIEW |
| Unit 2 [Book] | |
| Cost Sheet, Meaning and Cost heads in a Cost Sheet | VIEW |
| Preparation of Cost Sheet | VIEW |
| Problems on Cost Sheets (Including Unit Costing and Tenders and Quotations) | VIEW |
| Unit 3 [Book] | |
| Material Cost, Meaning, Importance of Material Cost, Types of Materials Direct and Indirect Materials | VIEW |
| Procurement, Procedure for procurement of Materials and Documentation involved in Materials Accounting | VIEW |
| Material Storage | VIEW |
| Duties of Store keeper | VIEW |
| Issue of Materials, Pricing of Material | VIEW |
| Preparation of Stores Ledger Account under: | VIEW |
| FIFO | VIEW |
| LIFO | VIEW |
| Simple Average Price | VIEW |
| Weighted Average Price Method | VIEW |
| Materials control | VIEW |
| Techniques of Inventory Control: | |
| EOQ Analysis | VIEW |
| ABC Analysis | VIEW |
| VED Analysis | VIEW |
| Material Requirements Planning | VIEW |
| Problems on Level Setting and EOQ | VIEW |
| Unit 4 [Book] | |
| Labour Cost: Meaning and Types of Labour Cost | VIEW |
| Attendance Procedure | VIEW |
| Time Keeping and Time Booking | VIEW |
| Payroll Procedure | VIEW |
| Idle Time, Causes and Treatment of Normal and Abnormal Idle Time | VIEW |
| Over Time | VIEW |
| Labour Turnover, Meaning, Causes | VIEW |
| Effects of Labour Turnover | VIEW |
| Methods of Wage Payment: Time Rate System and Piece Rate System | VIEW |
| Incentive Scheme, Halsey Plan, Rowan Plan | VIEW |
| Problems based on Calculation of Wages and Earnings | VIEW |
| Unit 5 [Book] | |
| Overheads, Meaning and Classification of Overheads | VIEW |
| Accounting and Control of Manufacturing Overheads, Collection | VIEW |
| Allocation | VIEW |
| Apportionment | VIEW |
| Re-apportionment | VIEW |
| Absorption of Manufacturing Overheads | VIEW |
| Problems on Primary and Secondary overheads distribution using Reciprocal Service Methods | VIEW |
| Repeated Distribution Method and Simultaneous Equation Method | VIEW |
| Absorption of Overheads: Meaning and Methods of Absorption of Overheads | VIEW |
| Machine Hour Rate, Meaning | VIEW |
| Problems on calculation of Machine Hour Rate | VIEW |