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, Types VIEW
Application of Research in Business VIEW
Characteristics of Good Research VIEW
Steps in Research Process VIEW
Terminologies of Research, Concept, Construct, Variables, Proposition and Theory and Model VIEW
Unit 2
Selecting a Topic for Research VIEW
Types of Research Problems in Social Science VIEW
Components and Sources of Research Problem VIEW
Review of Literature: Need, Purpose VIEW
Research Gap Identification VIEW
Introduction to Research Design: Meaning, Need and Importance VIEW
Uses of Research Design VIEW
Features of Good Research Design VIEW
Unit 3
Data: Meaning and Types, Sources of Primary and Secondary Data VIEW
Questionnaire, Survey, Schedule and Observation VIEW
Sampling: Probability and Non-Probability Sampling Techniques VIEW
Sampling Design VIEW
Measurement and Scaling VIEW
Primary Scales of Measurement (Nominal, Ordinal, Interval and Ratio) VIEW
Scales for Measurements of Constructs VIEW
Likert and Semantic Differential Scale VIEW
Unit 4
Data Analysis VIEW
Frequency Distribution VIEW
Descriptive Statistics VIEW
Graphical Representation of Data VIEW
Hypothesis: Concepts, Types, Level of Significance, Steps in Hypothesis Testing, Hypothesis Testing VIEW
Parametric (Z-test and T-test) VIEW
Non-Parametric (Chi-square Test) VIEW
Unit 4
Data Analysis VIEW
Frequency Distribution VIEW
Descriptive Statistics VIEW
Graphical Representation of Data VIEW
Hypothesis: Concepts, Types, Level of Significance, Steps in Hypothesis Testing, Hypothesis Testing VIEW
Parametric (Ztest and Ttest) VIEW
Non-Parametric (Chisquare Test) VIEW
Unit 5
Report Writing, Types of Reports, Steps in Report Writing VIEW
Format and Presentation of Report VIEW
Referencing and Citation (APA, HBR) of Report VIEW
Ethics in Business Research: Plagiarism, Data Privacy, Informed Consent and Academic Misconduct VIEW

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

Unit 1
Evolution of Banking VIEW
Traditional to Digital Transformation VIEW
Comparison between Traditional Banking and Digital Banking VIEW
Digital Banking, Meaning, Features, Scope and Significance, Advantages and Limitations VIEW
Branchless Banking VIEW
Digital Banking Channels and Platforms VIEW
Digital Banking Ecosystem in India VIEW
Financial Inclusion Initiatives VIEW
Jan Dhan Initiative VIEW
Aadhaar based Banking Initiative VIEW
Mobile Banking VIEW
Reserve Bank of India (RBI) VIEW
Role of Reserve Bank of India (RBI) in Digital Banking Regulation VIEW
Unit 2
Digital Payment Systems and Services VIEW
Domestic Payment Systems:
RuPay VIEW
AEPS VIEW
NACH VIEW
Unified Payments Interface (UPI) and its Architecture VIEW
Role of National Payments Corporation of India (NPCI) VIEW
Mobile Wallets VIEW
Prepaid Payment Instruments VIEW
QR Code Payments VIEW
Cards Payments VIEW
ATMs Payments VIEW
Cash Deposit Machines (CDM) VIEW
Internet Banking VIEW
Mobile Banking Services VIEW
Electronic Fund Transfers:
NEFT VIEW
RTGS VIEW
IMPS VIEW
Personal Financial Management (PFM) Tools VIEW
Case Studies of Digital Payment Platforms such as Google Pay, PhonePe, Paytm, and BHIM VIEW
Unit 3
Financial Technology (Fintech) Innovations, Evolution of FinTech VIEW
Role of Start-ups in Financial Innovation VIEW
Neobanks Banking Business Models VIEW
Digital Banking Business Models VIEW
Digital Lending Platforms VIEW
Peer-to-Peer Lending VIEW
Artificial Intelligence (AI) in Banking VIEW
Machine Learning Applications in Banking VIEW
Digital Investment Platforms VIEW
Robo-Advisory Services VIEW
InsurTech VIEW
RegTech VIEW
WealthTech VIEW
Impact of FinTech on Traditional Banking Services VIEW
Unit 4  
Types of Cyber Threats in Digital Banking: Phishing, Malware, Identity Theft, and Social Engineering Attacks VIEW
Digital Payment Security Mechanisms: OTP, Two-Factor Authentication (2FA), and Tokenization VIEW
Data Privacy and Protection Frameworks VIEW
Cyber Security Guidelines Issued by RBI VIEW
Risk Management in Digital Transactions, Fraud Detection Systems, Customer Protection in Unauthorized Electronic Transactions, Grievance Redressal Mechanisms VIEW
Digital Banking Consumer Awareness and Safe Digital Practices VIEW
Cyber Fraud Case Studies in Digital Banking VIEW
Unit 5  
Open Banking VIEW
Application-Based Banking Services VIEW
Central Bank Digital Currency (CBDC) VIEW
Cryptocurrencies and their Role in Finance VIEW
Global Trends in Digital Payments VIEW
Virtual Banking VIEW
Metaverse Banking VIEW
Green Banking and Sustainable Digital Banking Practices VIEW
Impact of Digital Banking on Traditional Banking Structure VIEW
Career Opportunities in Digital Banking and FinTech VIEW
Challenges, Opportunities, and Future Outlook of Digital Banking in India VIEW

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

Unit 1
Consumer Behaviour: Meaning, Definition, Scope and Importance VIEW
Interdisciplinary Nature of Consumer Behaviour VIEW
Consumer Research VIEW
Models of Consumer Behaviour:
Input–Process–Output Consumer Behaviour Model VIEW
Nicosia Model VIEW
Howard Sheth Model VIEW
Engel–Kollat–Blackwell Model VIEW
Application of Consumer Behaviour in Marketing VIEW
Profile of Indian Consumers VIEW
Unit 2
Individual Determinants VIEW
Consumer Needs and Motivation VIEW
Personality VIEW
Self-Concept VIEW
Psychological Determinants: VIEW
Motivation VIEW
Perceptions VIEW
Learning VIEW
Belief VIEW
Attitudes VIEW
Consumer Attitude Formation and Change VIEW
Group Determinants: Reference Group influence and Types of Consumer Groups, Factors affecting Group Influence VIEW
Family functions and Family decision-making VIEW
Social Class and Lifestyle VIEW
Culture: Characteristics and Understanding Cross-cultures VIEW
Unit 3
Consumer Decision Making, Introduction and Importance VIEW
Consumer Decision Making Process VIEW
Routine Response behaviour VIEW
Limited and extensive Problem-Solving Behaviour VIEW
Impulsive Buying Behaviour VIEW
Diffusion of Innovation: Elements, Decisions, Adoption Categories VIEW
Adoption Process VIEW
Opinion Leadership, Dynamics of Opinion Leadership Process VIEW
Environmentally Responsible Consumer Behaviour VIEW
Unit 4
Marketing Research, Meaning, Definition, Nature, Significance, Types, Problems, Process VIEW
Marketing Research Precautions VIEW
Marketing Information System VIEW
Marketing Research during different Business Phases VIEW
Unit 5  
Product Research VIEW
Advertising Research VIEW
Copy Testing VIEW
Test Marketing VIEW
Effectiveness Research VIEW
Internet Marketing Research VIEW
Cool Hunting VIEW
Commercial Eye Tracking VIEW
Marketing Research in India VIEW
Ethical issues in Marketing Research VIEW

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

Unit 1
Human Resource Development: Introduction, Meaning, Definition, Need and Objectives, Process VIEW
Functions of HRD Manager VIEW
Difference between HRM and HRD VIEW
Role of HRD in Organizational Effectiveness VIEW
Principles of HRD VIEW
HRD Climate, Features of a healthy HRD Climate VIEW
Recent Trends in HRD VIEW
Unit 2
Training and Development, Meaning and Importance VIEW
Training and Development: Differences VIEW
Training Process VIEW
Training Methods VIEW
Training Need Analysis: Meaning and Levels, Process, Methods VIEW
Concept of Learning VIEW
OntheJob: Job Instruction Training, Coaching, Mentoring, Job Rotation, Apprenticeship Training, Micro Learning, AR & VR Simulation VIEW
OfftheJob: Brainstorming, Case Studies, Role Plays, Simulations, T-Groups, Transactional Analysis, Lecture Method, In-basket Exercise, Vestibule Training, Management Games, Case Study, Programmed Instruction, Sensitivity Training VIEW
Modern Learning Practices:
Micro Learning VIEW
Blended Learning VIEW
Self-paced Learning VIEW
Project-based Learning VIEW
Knowledge Management, Strategies, HR Contributions in Knowledge Management VIEW
Talent Management, Process VIEW
Career Management VIEW
Unit 3
Performance Management, Introduction, Scope and Objectives VIEW
Performance Appraisal v/s Performance Management VIEW
Challenges to Performance Management VIEW
Performance Feedback and Feed-forward: Meaning and Importance VIEW
Unit 4
Career Planning and Development: Meaning and Importance VIEW
Career Stages: Exploration, Establishment, Mid-career, Late Career and Decline VIEW
Career Development Practices VIEW
Mentoring VIEW
Career Counselling VIEW
Career Pathing VIEW
Concept of Brain-drain to Brain-retain VIEW
Unit 5
Management Development, Process VIEW
Managerial Global Competencies VIEW
Employee Wellness VIEW
Counselling VIEW
Mental Health VIEW
Stress Management VIEW
Financial and Legal Guidance VIEW
Work-life Balance VIEW
Workplace Safety: POSH, Substance Abuse Assistance, First-aid Training, Fire-Safety Training VIEW

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

Unit 1
Cash Flow, Introduction and Meaning, Utility of Cash Flow Measurements VIEW
Classification of Cash Flows VIEW
Benefits from using Cash Flows VIEW
Cash Flows:
Discounted Cash Flow Analysis VIEW
Financing Flows VIEW
Free Cash Flow VIEW
Investment Flows VIEW
Liability Swap VIEW
Net Present Value VIEW
Operating Cash Flows VIEW
Period Payout VIEW
Price to Cash Flow Ratio VIEW
Capital Budgeting VIEW
Principles of Cash Flow Estimation, Factors influencing VIEW
Relationship between Cash Flow and Profit, Incremental Cash Flows VIEW
Components of Cash Flows: Initial Investment, Annual Cash Flows and Terminal Cash Flow VIEW
Unit 2
Risk Analysis: Introduction, Meaning, Types of Risks VIEW
Systematic and Unsystematic Risks VIEW
Risk and Uncertainty VIEW
Techniques of Measuring Risks VIEW
RADR VIEW
Certainty Equivalent Approach VIEW
Sensitivity Analysis VIEW
Probability Approach VIEW
Decision Tree Analysis VIEW
Unit 3
Cost of Capital VIEW
Cost of Equity VIEW
Cost of Debt VIEW
WACC VIEW
Value of the Firm VIEW
Market Value of Equity VIEW
Value of Debt VIEW
Optimum Capital Structure VIEW
Theories of Capital Structures VIEW
Concept of Relevant Theories VIEW
Irrelevant Theories VIEW
Net Income Approach VIEW
Net Operating Income Approach VIEW
Traditional Approach VIEW
MM Hypothesis (including Problems on NI, NOI & MM Approach) VIEW
Unit 4
Dividend Policies: Introduction, Meaning, Definition VIEW
Types of Dividend Policy VIEW
Significance of Stable Dividend Policy VIEW
Determinants of Dividend Policy VIEW
Dividend Theories VIEW
Concept of Relevant and Irrelevant Theories VIEW
Walter’s Model and Gordon’s Model and The Miller-Modigliani (MM) Hypothesis VIEW
Unit 5
Technology-Enabled Financial Management VIEW
Digital Transformation in Financial Management VIEW
Digital Transformation in FinTech VIEW
Digital Transformation in Corporate Finance VIEW
Financial Analytics and AI in Decision Making VIEW
Real-time Finance VIEW
Predictive Planning VIEW
Sustainable and Future-oriented Finance VIEW
ESG VIEW
Sustainable Finance VIEW
Triple Bottom Line Approach VIEW
Green Finance VIEW
Emerging Trends in Financing and Capital Markets VIEW
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