IND AS – II Bangalore North University BCOM SEP 2024-25 6th Semester Notes

Mercantile Law Bangalore North University BCOM SEP 2024-25 6th Semester Notes

Management Accounting Bangalore North University BCOM SEP 2024-25 6th Semester Notes

Income Tax – II Bangalore North University BCOM SEP 2024-25 6th Semester Notes

Business Taxation Bangalore North University BCOM SEP 2024-25 6th Semester Notes

Business Research Methodology Bangalore North University BCOM SEP 2024-25 5th Semester Notes

Unit 1
Meaning and Scope of Research, TypesVIEW
Application of Research in BusinessVIEW
Characteristics of Good ResearchVIEW
Steps in Research ProcessVIEW
Terminologies of Research, Concept, Construct, Variables, Proposition and Theory and ModelVIEW
Unit 2
Selecting a Topic for ResearchVIEW
Types of Research Problems in Social ScienceVIEW
Components and Sources of Research ProblemVIEW
Review of Literature: Need, PurposeVIEW
Research Gap IdentificationVIEW
Introduction to Research Design: Meaning, Need and ImportanceVIEW
Uses of Research DesignVIEW
Features of Good Research DesignVIEW
Unit 3
Data: Meaning and Types, Sources of Primary and Secondary DataVIEW
Questionnaire, Survey, Schedule and ObservationVIEW
Sampling: Probability and Non-Probability Sampling TechniquesVIEW
Sampling DesignVIEW
Measurement and ScalingVIEW
Primary Scales of Measurement (Nominal, Ordinal, Interval and Ratio)VIEW
Scales for Measurements of ConstructsVIEW
Likert and Semantic Differential ScaleVIEW
Unit 4
Data AnalysisVIEW
Frequency DistributionVIEW
Descriptive StatisticsVIEW
Graphical Representation of DataVIEW
Hypothesis: Concepts, Types, Level of Significance, Steps in Hypothesis Testing, Hypothesis TestingVIEW
Parametric (Z-test and T-test)VIEW
Non-Parametric (Chi-square Test)VIEW
Unit 4
Data AnalysisVIEW
Frequency DistributionVIEW
Descriptive StatisticsVIEW
Graphical Representation of DataVIEW
Hypothesis: Concepts, Types, Level of Significance, Steps in Hypothesis Testing, Hypothesis TestingVIEW
Parametric (Z–test and T–test)VIEW
Non-Parametric (Chi–square Test)VIEW
Unit 5
Report Writing, Types of Reports, Steps in Report WritingVIEW
Format and Presentation of ReportVIEW
Referencing and Citation (APA, HBR) of ReportVIEW
Ethics in Business Research: Plagiarism, Data Privacy, Informed Consent and Academic MisconductVIEW

Digital Banking and Innovation Bangalore North University BCOM SEP 2024-25 5th Semester Notes

Unit 1
Evolution of BankingVIEW
Traditional to Digital TransformationVIEW
Comparison between Traditional Banking and Digital BankingVIEW
Digital Banking, Meaning, Features, Scope and Significance, Advantages and LimitationsVIEW
Branchless BankingVIEW
Digital Banking Channels and PlatformsVIEW
Digital Banking Ecosystem in IndiaVIEW
Financial Inclusion InitiativesVIEW
Jan Dhan InitiativeVIEW
Aadhaar based Banking InitiativeVIEW
Mobile BankingVIEW
Reserve Bank of India (RBI)VIEW
Role of Reserve Bank of India (RBI) in Digital Banking RegulationVIEW
Unit 2
Digital Payment Systems and ServicesVIEW
Domestic Payment Systems:
RuPayVIEW
AEPSVIEW
NACHVIEW
Unified Payments Interface (UPI) and its ArchitectureVIEW
Role of National Payments Corporation of India (NPCI)VIEW
Mobile WalletsVIEW
Prepaid Payment InstrumentsVIEW
QR Code PaymentsVIEW
Cards PaymentsVIEW
ATMs PaymentsVIEW
Cash Deposit Machines (CDM)VIEW
Internet BankingVIEW
Mobile Banking ServicesVIEW
Electronic Fund Transfers:
NEFTVIEW
RTGSVIEW
IMPSVIEW
Personal Financial Management (PFM) ToolsVIEW
Case Studies of Digital Payment Platforms such as Google Pay, PhonePe, Paytm, and BHIMVIEW
Unit 3
Financial Technology (Fintech) Innovations, Evolution of FinTechVIEW
Role of Start-ups in Financial InnovationVIEW
Neobanks Banking Business ModelsVIEW
Digital Banking Business ModelsVIEW
Digital Lending PlatformsVIEW
Peer-to-Peer LendingVIEW
Artificial Intelligence (AI) in BankingVIEW
Machine Learning Applications in BankingVIEW
Digital Investment PlatformsVIEW
Robo-Advisory ServicesVIEW
InsurTechVIEW
RegTechVIEW
WealthTechVIEW
Impact of FinTech on Traditional Banking ServicesVIEW
Unit 4 
Types of Cyber Threats in Digital Banking: Phishing, Malware, Identity Theft, and Social Engineering AttacksVIEW
Digital Payment Security Mechanisms: OTP, Two-Factor Authentication (2FA), and TokenizationVIEW
Data Privacy and Protection FrameworksVIEW
Cyber Security Guidelines Issued by RBIVIEW
Risk Management in Digital Transactions, Fraud Detection Systems, Customer Protection in Unauthorized Electronic Transactions, Grievance Redressal MechanismsVIEW
Digital Banking Consumer Awareness and Safe Digital PracticesVIEW
Cyber Fraud Case Studies in Digital BankingVIEW
Unit 5 
Open BankingVIEW
Application-Based Banking ServicesVIEW
Central Bank Digital Currency (CBDC)VIEW
Cryptocurrencies and their Role in FinanceVIEW
Global Trends in Digital PaymentsVIEW
Virtual BankingVIEW
Metaverse BankingVIEW
Green Banking and Sustainable Digital Banking PracticesVIEW
Impact of Digital Banking on Traditional Banking StructureVIEW
Career Opportunities in Digital Banking and FinTechVIEW
Challenges, Opportunities, and Future Outlook of Digital Banking in IndiaVIEW

Consumer Behaviour and Marketing Research Bangalore North University BCOM SEP 2024-25 5th Semester Notes

Unit 1
Consumer Behaviour: Meaning, Definition, Scope and ImportanceVIEW
Interdisciplinary Nature of Consumer BehaviourVIEW
Consumer ResearchVIEW
Models of Consumer Behaviour:
Input–Process–Output Consumer Behaviour ModelVIEW
Nicosia ModelVIEW
Howard Sheth ModelVIEW
Engel–Kollat–Blackwell ModelVIEW
Application of Consumer Behaviour in MarketingVIEW
Profile of Indian ConsumersVIEW
Unit 2
Individual DeterminantsVIEW
Consumer Needs and MotivationVIEW
PersonalityVIEW
Self-ConceptVIEW
Psychological Determinants:VIEW
MotivationVIEW
PerceptionsVIEW
LearningVIEW
BeliefVIEW
AttitudesVIEW
Consumer Attitude Formation and ChangeVIEW
Group Determinants: Reference Group influence and Types of Consumer Groups, Factors affecting Group InfluenceVIEW
Family functions and Family decision-makingVIEW
Social Class and LifestyleVIEW
Culture: Characteristics and Understanding Cross-culturesVIEW
Unit 3
Consumer Decision Making, Introduction and ImportanceVIEW
Consumer Decision Making ProcessVIEW
Routine Response behaviourVIEW
Limited and extensive Problem-Solving BehaviourVIEW
Impulsive Buying BehaviourVIEW
Diffusion of Innovation: Elements, Decisions, Adoption CategoriesVIEW
Adoption ProcessVIEW
Opinion Leadership, Dynamics of Opinion Leadership ProcessVIEW
Environmentally Responsible Consumer BehaviourVIEW
Unit 4
Marketing Research, Meaning, Definition, Nature, Significance, Types, Problems, ProcessVIEW
Marketing Research PrecautionsVIEW
Marketing Information SystemVIEW
Marketing Research during different Business PhasesVIEW
Unit 5 
Product ResearchVIEW
Advertising ResearchVIEW
Copy TestingVIEW
Test MarketingVIEW
Effectiveness ResearchVIEW
Internet Marketing ResearchVIEW
Cool HuntingVIEW
Commercial Eye TrackingVIEW
Marketing Research in IndiaVIEW
Ethical issues in Marketing ResearchVIEW

Human Resource Development Bangalore North University BCOM SEP 2024-25 5th Semester Notes

Unit 1
Human Resource Development: Introduction, Meaning, Definition, Need and Objectives, ProcessVIEW
Functions of HRD ManagerVIEW
Difference between HRM and HRDVIEW
Role of HRD in Organizational EffectivenessVIEW
Principles of HRDVIEW
HRD Climate, Features of a healthy HRD ClimateVIEW
Recent Trends in HRDVIEW
Unit 2
Training and Development, Meaning and ImportanceVIEW
Training and Development: DifferencesVIEW
Training ProcessVIEW
Training MethodsVIEW
Training Need Analysis: Meaning and Levels, Process, MethodsVIEW
Concept of LearningVIEW
On–the–Job: Job Instruction Training, Coaching, Mentoring, Job Rotation, Apprenticeship Training, Micro Learning, AR & VR SimulationVIEW
Off–the–Job: Brainstorming, Case Studies, Role Plays, Simulations, T-Groups, Transactional Analysis, Lecture Method, In-basket Exercise, Vestibule Training, Management Games, Case Study, Programmed Instruction, Sensitivity TrainingVIEW
Modern Learning Practices:
Micro LearningVIEW
Blended LearningVIEW
Self-paced LearningVIEW
Project-based LearningVIEW
Knowledge Management, Strategies, HR Contributions in Knowledge ManagementVIEW
Talent Management, ProcessVIEW
Career ManagementVIEW
Unit 3
Performance Management, Introduction, Scope and ObjectivesVIEW
Performance Appraisal v/s Performance ManagementVIEW
Challenges to Performance ManagementVIEW
Performance Feedback and Feed-forward: Meaning and ImportanceVIEW
Unit 4
Career Planning and Development: Meaning and ImportanceVIEW
Career Stages: Exploration, Establishment, Mid-career, Late Career and DeclineVIEW
Career Development PracticesVIEW
MentoringVIEW
Career CounsellingVIEW
Career PathingVIEW
Concept of Brain-drain to Brain-retainVIEW
Unit 5
Management Development, ProcessVIEW
Managerial Global CompetenciesVIEW
Employee WellnessVIEW
CounsellingVIEW
Mental HealthVIEW
Stress ManagementVIEW
Financial and Legal GuidanceVIEW
Work-life BalanceVIEW
Workplace Safety: POSH, Substance Abuse Assistance, First-aid Training, Fire-Safety TrainingVIEW

Advanced Financial Management Bangalore North University BCOM SEP 2024-25 5th Semester Notes

Unit 1
Cash Flow, Introduction and Meaning, Utility of Cash Flow MeasurementsVIEW
Classification of Cash FlowsVIEW
Benefits from using Cash FlowsVIEW
Cash Flows:
Discounted Cash Flow AnalysisVIEW
Financing FlowsVIEW
Free Cash FlowVIEW
Investment FlowsVIEW
Liability SwapVIEW
Net Present ValueVIEW
Operating Cash FlowsVIEW
Period PayoutVIEW
Price to Cash Flow RatioVIEW
Capital BudgetingVIEW
Principles of Cash Flow Estimation, Factors influencingVIEW
Relationship between Cash Flow and Profit, Incremental Cash FlowsVIEW
Components of Cash Flows: Initial Investment, Annual Cash Flows and Terminal Cash FlowVIEW
Unit 2
Risk Analysis: Introduction, Meaning, Types of RisksVIEW
Systematic and Unsystematic RisksVIEW
Risk and UncertaintyVIEW
Techniques of Measuring RisksVIEW
RADRVIEW
Certainty Equivalent ApproachVIEW
Sensitivity AnalysisVIEW
Probability ApproachVIEW
Decision Tree AnalysisVIEW
Unit 3
Cost of CapitalVIEW
Cost of EquityVIEW
Cost of DebtVIEW
WACCVIEW
Value of the FirmVIEW
Market Value of EquityVIEW
Value of DebtVIEW
Optimum Capital StructureVIEW
Theories of Capital StructuresVIEW
Concept of Relevant TheoriesVIEW
Irrelevant TheoriesVIEW
Net Income ApproachVIEW
Net Operating Income ApproachVIEW
Traditional ApproachVIEW
MM Hypothesis (including Problems on NI, NOI & MM Approach)VIEW
Unit 4
Dividend Policies: Introduction, Meaning, DefinitionVIEW
Types of Dividend PolicyVIEW
Significance of Stable Dividend PolicyVIEW
Determinants of Dividend PolicyVIEW
Dividend TheoriesVIEW
Concept of Relevant and Irrelevant TheoriesVIEW
Walter’s Model and Gordon’s Model and The Miller-Modigliani (MM) HypothesisVIEW
Unit 5
Technology-Enabled Financial ManagementVIEW
Digital Transformation in Financial ManagementVIEW
Digital Transformation in FinTechVIEW
Digital Transformation in Corporate FinanceVIEW
Financial Analytics and AI in Decision MakingVIEW
Real-time FinanceVIEW
Predictive PlanningVIEW
Sustainable and Future-oriented FinanceVIEW
ESGVIEW
Sustainable FinanceVIEW
Triple Bottom Line ApproachVIEW
Green FinanceVIEW
Emerging Trends in Financing and Capital MarketsVIEW
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