May 2025 – Page 12 – india free notes.com

Advanced Accounting Bangalore City University B.Com SEP 2024-25 5th Semester Notes

by indiafreenotes01/05/202502/09/20261

Unit 1
Buy Back of Shares, Introduction and Meaning, Objectives and Benefits of Buy Back	VIEW
Provisions Regarding Buy-Back of Shares under Companies Act, 2013	VIEW
SEBI Regulations regarding Buy-Back of Shares	VIEW
Methods of Buyback: Through Tender Offer to Existing Shareholders	VIEW
Methods of Buyback: Through Open Market	VIEW
Methods of Buyback: Through Book-Building	VIEW
Accounting entries for buy-back of Shares	VIEW

Unit 2
Investment Accounts	VIEW
Meaning of Investments, Types or Classification of Investments, Valuation of Investments, Cost of Investments	VIEW
Accounting Treatment for Re-classification of Investments	VIEW
Disposal of Investments and Income from Investments	VIEW

Unit 3
Introduction, Functions of a Bank	VIEW
Important provisions of Banking Regulation Act, 1949 with regard to Minimum Capital and Reserves, Statutory Reserve, Cash Reserve, Statutory Liquidity Ratio etc.	VIEW
Special Features of Bank Accounting	VIEW
Final Accounts of Banking Companies, Components and Formats	VIEW
Accounting Treatment for Rebate on Bills Discounted, Acceptance, Endorsement and Other Obligations	VIEW
Problems on Preparation of Bank Final Accounts	VIEW

Unit 4
Introduction, Classification of Insurance Business	VIEW
Life Insurance	VIEW
General Insurance	VIEW
Components of Financial Statements of Life Insurance Business	VIEW
Revenue Account of Life Insurance Companies	VIEW
Profit and Loss Account of Life Insurance Companies	VIEW
Balance Sheet of Life Insurance Companies	VIEW
Schedules of Life Insurance Companies	VIEW

Unit 5
Financial Statements of General Insurance Companies, Components	VIEW
Revenue Account of General Insurance Business	VIEW
Profit and Loss Account of General Insurance Business	VIEW
Balance Sheet of General Insurance Business	VIEW
Schedules of General Insurance Business	VIEW
Accounting Principles for Preparation of Financial Statements of Insurance Companies	VIEW
Problems on Revenue Accounts of Fire Insurance Business	VIEW
Problems on Revenue accounts of Marine Insurance Business	VIEW

Quantitative Analysis for Business Decisions–II Bangalore City University B.Com SEP 2024-25 4th Semester Notes

by indiafreenotes01/05/202522/01/20261

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

by indiafreenotes01/05/202508/02/20261

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

by indiafreenotes01/05/202522/10/20251

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

by indiafreenotes01/05/202504/09/20251

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

by indiafreenotes01/05/202525/08/20251

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

by indiafreenotes01/05/202510/09/20261

Unit 1
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
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
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
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
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

by indiafreenotes01/05/202523/08/20251

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

Quantitative Analysis for Business Decisions –I Bangalore City University B.Com SEP 2024-25 3rd Semester Notes

by indiafreenotes01/05/20252

Corporate Accounting Bangalore City University B.Com SEP 2024-25 3rd Semester Notes

by indiafreenotes01/05/202520/08/20251

Unit 1 [Book]
Introduction, Meaning of Underwriting	VIEW
SEBI Regulations regarding Underwriting	VIEW
Underwriting Commission	VIEW
Types of Underwriting Firm Underwriting, Open Underwriting	VIEW
Marked and Unmarked Applications	VIEW
Determination of Liability in respect of Underwriting Contracts: When Shares and Debentures are Fully and Partially Underwritten, with and without firm Underwriting	VIEW
Problems relating to Underwriting of Shares and Debentures of Companies only	VIEW

Unit 2 [Book]
Profit Prior to Incorporation	VIEW
Calculation of Sales Ratio	VIEW
Time Ratio	VIEW
Weighted Ratio	VIEW
Treatment of Capital and Revenue Expenditure	VIEW
Ascertainment of Pre-Incorporation and Post Incorporation Profits by preparing Statement of Profit and Loss	VIEW
Preparation of Balance Sheet (Vertical Format) as per Schedule III of Companies Act, 2013	VIEW

Unit 3 [Book]
Meaning and Factors influencing Goodwill, Valuation of Goodwill, Circumstances under which Goodwill is Valued	VIEW
Methods of Valuation of Goodwill:
Average Profit Method	VIEW
Capitalization of Average Profit Method	VIEW
Super Profit Method, Capitalization of Super Profit Method	VIEW
Annuity Method	VIEW

Unit 4 [Book]
Valuation of Shares, Meaning and Need for Valuation	VIEW
Factors affecting Valuation of Shares	VIEW
Methods of Valuation:
Intrinsic Value Method	VIEW
Yield Method	VIEW
Fair Value Method	VIEW
Valuation of Preference Shares	VIEW

Unit 5 [Book]
Statutory Provisions regarding Preparation of Financial Statements of Companies as per Schedule III of New Companies Act 2013	VIEW
Statutory Provisions regarding Preparation of Financial Statements of Companies as per and IND AS-1	VIEW
Treatment of Special Items:
Tax deducted at Source	VIEW
Advance Payment of Tax	VIEW
Provision for Tax	VIEW
Depreciation	VIEW
Interest on Debentures	VIEW
Dividends	VIEW
Rules regarding payment of dividends	VIEW
Transfer to Reserves	VIEW
Preparation of Statement of Profit and Loss and Balance Sheet	VIEW

Month: May 2025

Advanced Accounting Bangalore City University B.Com SEP 2024-25 5th Semester Notes

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