Month: May 2025

Bangalore City University B.Com Notes

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

indiafreenotesby indiafreenotes2
Bangalore City University B.Com Notes

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

indiafreenotesby indiafreenotes1
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
Bangalore City University B.Com Notes

Constitutional Values-2 Bangalore City University B.Com SEP 2024-25 2nd Semester Notes

indiafreenotesby indiafreenotes1
Unit 1 [Book]
State Legislature:
Vidhana Sabha, Composition, Powers and Functions VIEW
Vidhana Parishath, Composition, Powers and Functions VIEW
State Executive:
Governor, Powers and Functions VIEW
Chief Minister, Powers and Functions VIEW
State Council of Ministry, Powers and Functions VIEW
Centre-State Relations VIEW
Co-operative Federalism and it’s Challenges VIEW
Unit 2 [Book]
Democratic Decentralization VIEW
Local Self Government, Urban Government, 73rd and 74th Constitutional amendments, Contemporary Challenges VIEW
Constitutional amendments Procedure in India: Simple, Special and Special with Concurrence with States VIEW
Basic Structure of Indian Constitution with Special reference to Keshavananda Bharathi Case VIEW
Unit 3 [Book]
Election Commission of India, Composition, Powers and Functions VIEW
Public Service Commission VIEW
UPSC VIEW
State Public Service Commission VIEW
Affirmative action VIEW
Reservation for SC/ST(23%), OBC(27%), EWS(10%) and Women (33% within) It’s Relevance VIEW

 

Bangalore City University B.Com Notes

Quantitative Aptitude Bangalore City University B.Com SEP 2024-25 2nd Semester Notes

indiafreenotesby indiafreenotes1
Bangalore City University B.Com Notes

Corporate Administration Bangalore City University B.Com SEP 2024-25 2nd Semester Notes

indiafreenotesby indiafreenotes1
Unit 1 [Book]
Company Act, Introduction, Features Highlights of Companies Act 2013 VIEW
Kinds of Companies, One Person Company, Company limited by Guarantee, Company limited by Shares, Holding Company, Subsidiary Company, Government Company-Associate Company, Small Company Foreign Company, Global Company, Body Corporate, Listed Company VIEW
Private Company and Public Company, Meaning, Features and Differences VIEW
Unit 2 [Book]
Meaning of Promoter, Position of Promoter & Functions of Promoter VIEW
Meaning and Contents of Memorandum of Association VIEW
Meaning and Contents of Articles of Association VIEW
Distinction between Memorandum of Association and Articles of Association VIEW
Certificate of Incorporation VIEW
Subscription Stage VIEW
Meaning and Contents of Prospectus, Statement in lieu of Prospects and Book Building VIEW
Commencement Stage Document to be filled, e- filling VIEW
Certificate of Commencement of Business VIEW
Unit 3 [Book]
Director, Meaning, Positions, Rights VIEW
Board of Directors VIEW
Appointment of Directors VIEW
Protem and Full Time Directors VIEW
Managing Director, Appointment Powers Duties & Responsibilities VIEW
Company Secretary-Meaning, Types, Qualification, Appointment, Position, Rights, Duties, Liabilities & Removal, or dismissal VIEW
Auditors, Meaning, Types, Appointment, Powers, Duties & Responsibilities, Qualities VIEW
Unit 4 [Book]
Corporate Meetings, Importance and Types VIEW
Shareholder’s meeting (SGM, AGM and EGM and essentials of valid Meetings) VIEW
Director’s Meetings (Board Meetings and Committee Meetings) VIEW
Resolutions, Meaning and Types, Registration of resolutions VIEW
Role of a Company Secretary in convening and conducting the Company Meetings VIEW
Unit 5 [Book]
Winding up Companies, Meaning, Modes VIEW
Consequence of Winding up VIEW
Official liquidator, Roles & Responsibilities of Liquidator VIEW
Bangalore City University B.Com Notes

Business Regulations Bangalore City University B.Com SEP 2024-25 2nd Semester Notes

indiafreenotesby indiafreenotes1

Unit 1 [Book]
Introduction, Definition of Contract, Essentials of Valid Contract, Offer and acceptance, Offer and Acceptance and their various types VIEW
Communication of Offer and Acceptance, Revocation and mode of revocation of offer and acceptance VIEW
Intention to create legal relationship VIEW
Consideration, Meaning and Nature of Consideration VIEW
Exceptions to the rule: No Consideration, No Contract VIEW
Adequacy of consideration VIEW
Present and Past Consideration VIEW
Unlawful Consideration and its effects VIEW
Contractual Capacity, Meaning of Capacity to Contract, Incapacity to Contract- Minors VIEW
Persons of Unsound Mind VIEW
Disqualified agreements VIEW
Effects of Minors Agreement VIEW
Unit 2 [Book]
Meaning of Consent and Free Consent VIEW
Meaning and Effects of Coercion VIEW
Undue Influence, Fraud, Misrepresentation, Mistake in an agreement VIEW
Performance of Contract, Rules regarding Performance of Contracts VIEW
Joint Promisors, Impossibility of Performance VIEW
Quasi contracts & its performance VIEW
Discharge of a Contract, Meaning, Modes of Discharging a Contract VIEW
Novation VIEW
Remission VIEW
Accord, Satisfaction VIEW
Breach-Anticipatory Breach and Actual breach VIEW
Remedies for Breach of Contract, Remedies under Indian Contract Act 1872 VIEW
Damages, Types of Damages VIEW
Unit 3 [Book]
Concept of Goods and Features of Goods VIEW
Sale of Goods v. Agreement to Sell VIEW
Contract of Sale of Goods, Performance of a Contract of Sale of Goods VIEW
Meaning and Types of Conditions and Warranties VIEW
Meaning and Rights of an Unpaid Seller VIEW
Unit 4 [Book]
Definitions of the terms Consumer, Consumer Protection VIEW
Consumer Dispute, Defect, Deficiency, Unfair Trade Practices VIEW
Rights of Consumer under the Consumer Protection Act VIEW
Consumer Redressal, Meaning and Agencies District Forum, State Commission and National Commission VIEW
Unit 5 [Book]
Regulations of Environmental Protection, Introduction, Objectives of the Environmental Protection Act, Definitions of Important Terms Environment, Environment Pollutant, Environment Pollution, Hazardous Substance and Occupier VIEW
Types of Environmental Pollution VIEW
Powers of Central Government to protect Environment in India VIEW
Bangalore City University B.Com Notes

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

indiafreenotesby indiafreenotes3
Unit 1 [Book]
Meaning and Definition of HRM, Features, Objectives VIEW
Importance of HRM VIEW
Functions of HRM VIEW
Process of HRM VIEW
Role of HR Manager VIEW
Trends influencing HR Practices VIEW
Unit 2
Meaning and Importance of Human Resource Planning VIEW
Factors affecting HRP VIEW
Process of HRP VIEW
Recruitment, Meaning, Methods, Factors affecting Recruitment, Sources VIEW
Selection, Meaning, Process of Selection VIEW
Evaluation of Selection Process VIEW
Barriers to effective Selection VIEW
Steps for effective Selection VIEW
Unit 3
On-Boarding, Meaning, Purpose of On-Boarding, Planning the On-Boarding program, Problems faced in On-boarding VIEW
Training, Need for Training, Benefits of Training VIEW
Methods of Training and Development VIEW
Evaluation of effectiveness of Training VIEW
Career Planning and Development, Need for Career Planning; Types -Horizontal and Vertical Progression, Technical, Managerial and Functional progression VIEW
Unit 4
Performance appraisal, Meaning, Objectives, Limitations, Process, Uses VIEW
Methods of Performance Appraisal, Traditional and Modern methods of Performance Appraisal VIEW
Unit 5
Compensation Management, Meaning and Components of Compensation Structure VIEW
Factors influencing Employee Compensation VIEW
Incentives, Meaning, Types of Incentives-Monetary and Non-monetary incentives, Individual and Group Incentives; Incentives as a component of CTC VIEW
Bangalore City University B.Com Notes

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

indiafreenotesby indiafreenotes1
Unit 1 [Book]
Insurance Claims, Meaning, Need and Advantages of Fire Insurance VIEW
Special Terminologies in Fire Insurance Claims Insurer, Insured, Premium, Insurance Policy, Under Insurance, Over Insurance, Salvage, Average Clause, Sum Assured VIEW
Ascertainment of Fire Insurance Claim including on Abnormal Line of Goods VIEW
Unit 2 [Book]
Sale or Conversion of Partnership VIEW
Meaning of Purchase Consideration and Methods of Calculating Purchase Consideration VIEW
Closing the Books of Partnership Firm VIEW
Passing Opening Journal Entries and preparing Opening Balance Sheet (Vertical form) in the books of Company VIEW
Unit 3 [Book]
Meaning and Features of Departmental Account VIEW
Examples of Department Specific Expenses and Common Expenses VIEW
Need and Bases of Apportionment of Common Expenses VIEW
Statement of General Profit/Loss VIEW
Balance Sheet VIEW
Inter-Departmental Transfers at Cost Price VIEW
Unit 4 [Book]
Royalty Agreement, Introduction, Meaning, Terms used in Royalty Agreement: Lessee, Lessor, Minimum Rent, Short Workings VIEW
Recoupment of Short Workings with Strike and Lockout Periods VIEW
Accounting Treatment in the book of Lessee VIEW
Journal Entries and Ledger Accounts including Minimum Rent Account VIEW
Unit 5 [Book]
Digital transformation of Accounting VIEW
Big Data Analytics in Accounting VIEW
Cloud Computing in Accounting VIEW
Green Accounting VIEW
Human Resource Accounting VIEW
Inflation Accounting VIEW
Database Accounting VIEW
Bangalore City University B.Com Notes

Constitutional Values-1 Bangalore City University B.Com SEP 2024-25 1st Semester Notes

indiafreenotesby indiafreenotes1
Unit 1 [Book]
The Making of the Constitution of India: Evolution VIEW
Nationalist Movement VIEW
Composition of the Constituent Assembly VIEW
Committees of the Constituent Assembly VIEW
Enactment of the Constitution VIEW
Constituent Assembly: Role of Dr B.R. Ambedkar, Jawaharlal Nehru VIEW
Role of Sardar Vallabhbhai Patel in Constituent Assembly VIEW
Preamble of the Indian Constitution Values enshrined in the Preamble: Sovereign, Secular, Socialistic, Democratic, Republic, Justice, Liberty, Equality and Fraternity VIEW
Unit 2 [Book]
Salient Features of Indian Constitution and Basic Structure VIEW
Fundamental Rights and how these Rights are safeguarding individual liberties VIEW
Directive Principles of the State Policy; Socialist, Gandhian, and Liberal-Intellectual VIEW
Fundamental Duties VIEW
Unit 3 [Book]
Union Legislature: Parliament; Lok Sabha, Rajya Sabha, Composition, Powers, Functions VIEW
Union Executive President, Vice President, Prime Minister, Union Council of Ministry, Powers and Functions, Leadership and Collective responsibility VIEW
Judiciary: Supreme Court, High Courts, Powers and Functions VIEW
Judicial Activism in India VIEW
Bangalore City University B.Com Notes

Indian Financial System Bangalore City University B.Com SEP 2024-25 1st Semester Notes

indiafreenotesby indiafreenotes1
Unit 1 [Book]
Financial System, Introduction, Features, Objectives, Components, Structure VIEW
Role of Financial System in Economic Development VIEW
SWOT of Indian Financial System VIEW
Financial Regulators in India:
RBI VIEW
Security Exchange Board of India (SEBI) VIEW
Insurance Regulatory and Development Authority of India (IRDAI) VIEW
Pension Fund Regulatory and Development Authority (PFRDA) VIEW
Unit 2 [Book]
Financial Markets, Meaning, Objectives, Classifications, Importance VIEW
Money Market, Meaning, Types, Importance VIEW
Money Market Instruments, Meaning, Types, Features VIEW
Capital Market, Meaning, Types, Importance VIEW
Types of Capital Market Instruments VIEW
Primary Market, Meaning, Importance VIEW
Role of Primary Market in New issues Market VIEW
Secondary Market Meaning, Features VIEW
Role of Stock Market in Stock Trading VIEW
Financial Intermediaries, Meaning, Importance, Structure, Types VIEW
Functions of Financial Intermediaries in India VIEW
Unit 3 [Book]
Financial Instruments, Meaning, Importance, Types VIEW
Equity Shares, Meaning, Features VIEW
Preference Shares, Meaning, Features, Types VIEW
Debenture, Meaning, Features, Types VIEW
Financial Services, Meaning, Importance, Types VIEW
Fund Based Services, Meaning, Features, Types VIEW
Fee Based Services, Meaning, Features, Types VIEW
Specialized Financial Services VIEW
Leasing VIEW
Factoring VIEW
Forfeiting VIEW
Credit Rating Meaning VIEW
Venture Capital VIEW
Unit 4 [Book]
Commercial Banks VIEW
Structure of Commercial Banks in India VIEW
Types of Banks VIEW
Functions of Banks: Primary and Secondary Functions VIEW
Role of Commercial banks in the Economic Development VIEW
Recent trends in Banking VIEW
Unit 5 [Book]
Reserve Bank of India (RBI), Objectives, Functions VIEW
Credit Control, Meaning and Significance and Types of Credit Control Measures of RBI VIEW
Role of RBI in the Economic Development of India VIEW
error: Content is protected !!