May 2025 – Page 13 – india free notes.com

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

by indiafreenotes01/05/202506/06/20251

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, 73^rd and 74^thConstitutional 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

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

by indiafreenotes01/05/20251

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

by indiafreenotes01/05/202528/08/20251

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

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

by indiafreenotes01/05/202504/06/20251

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

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

by indiafreenotes01/05/202505/03/20263

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

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

by indiafreenotes01/05/202502/06/20251

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

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

by indiafreenotes01/05/202507/06/20251

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

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

by indiafreenotes01/05/202527/05/20251

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

Business Environment Bangalore City University B.Com SEP 2024-25 1st Semester Notes

by indiafreenotes01/05/202521/05/20251

Unit 1 [Book]
Business Environment	VIEW
Types of Business Environment
Internal Business Environment	VIEW
External Business Environment	VIEW
Micro-Environment of business	VIEW
Macro- Environment of business	VIEW
Environmental analysis-Scanning, Monitoring, Forecasting, Assessment	VIEW
Limitation of Environment Analysis	VIEW

Unit 2 [Book]
Political Environment	VIEW
Functions of the State in Business Environment	VIEW
Role of Government in Business Environment	VIEW
State intervention in business	VIEW
Reasons for state intervention in business	VIEW
Types of state intervention in business	VIEW
Legal environment in Business	VIEW
Impact of various laws on Indian businesses	VIEW

Unit 3 [Book]
Economic Environment, Meaning, Nature, Components and Role	VIEW
Factors affecting Economic Environment	VIEW
Global Environment, Meaning, Approaches, Merits and Demerits	VIEW
Impact of Globalisation on Indian Businesses	VIEW
Foreign Market entry Strategies	VIEW
MNCs	VIEW
TNCs	VIEW

Unit 4 [Book]
Technological Environment, Meaning, Features, Role and Components	VIEW
Impact of Technological changes on Business	VIEW
Technology and Society	VIEW
Technology Transfer, Meaning, Benefits, Challenges	VIEW

Unit 5 [Book]
Demographic Environment, Meaning, Features and Components	VIEW
Natural Environment, Meaning, Features and Components	VIEW
Impact of Natural environment on Business	VIEW

Principles of Marketing Bangalore City University B.Com SEP 2024-25 1st Semester Notes

by indiafreenotes01/05/202523/05/20251

Unit 1 [Book]
Marketing, Meaning, Definition, Functions and Importance	VIEW
Recent trends in Marketing	VIEW
E-Business, Features, Players, Challenges	VIEW
Tele-marketing	VIEW
M-Business, Meaning, Functions, Advantage and Disadvantage	VIEW
Green Marketing	VIEW
Relationship Marketing	VIEW
Concept Marketing	VIEW
Digital Marketing	VIEW
Social Media Marketing	VIEW
E-tailing	VIEW

Unit 2 [Book]
Micro environment, Concept, Function, Components and Challenges	VIEW
Macro Environment, Meaning, Functions and Components	VIEW

Unit 3 [Book]
Market Segmentation, Meaning, Bases of Market Segmentation	VIEW
Requisites of Sound Market Segmentation	VIEW
Consumer Behaviour, Meaning and Nature, Challenges	VIEW
Factors influencing Consumer Behaviour	VIEW
Buying Decision Process	VIEW

Unit 4 [Book]
Marketing Mix, Meaning and Elements of Marketing Mix (Four P’s)	VIEW
Product, Meaning, Features and Product Classification	VIEW
Product Line, Meaning, Working, Product Line Extension, Features, Types, Benefits, and Challenges	VIEW
Product Mix, Meaning, Element, Strategy	VIEW
Product Lifecycle, Meaning & Stages in PLC	VIEW
New Product Development, Meaning and Steps in NPD	VIEW
Reasons for Failure of New Product	VIEW
Pricing, Meaning, Objectives, Strategies, Nature, Scope, Challenges and Factors Influencing Pricing	VIEW

Unit 5 [Book]
Physical Distribution, Meaning, Role, Factor, Types	VIEW
Types of Intermediaries	VIEW
Factors affecting Channel Selection	VIEW
Promotion, Meaning, Significance of Promotion	VIEW
Advertising, Objectives, Types, Elements, Process	VIEW
Characteristics of an effective Advertisement	VIEW
Personal Selling, Meaning, Objectives, Process, Importance, Techniques, Strategies and Considerations	VIEW
Characteristics of a Successful Salesperson	VIEW
Sales Promotion, Objectives, Need, Techniques	VIEW
Sales Promotional Schemes, Meaning, Objectives, Importance, Limitations	VIEW

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