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Bangalore City University B.Com Notes

Income Tax-II Bangalore City University B.Com SEP 2024-25 6th Semester Notes

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Bangalore City University B.Com Notes

Management Accounting Bangalore City University B.Com SEP 2024-25 6th Semester Notes

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Bangalore City University B.Com Notes

Indian Accounting Standards Bangalore City University B.Com SEP 2024-25 6th Semester Notes

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Bangalore City University B.Com Notes

Research Methodology Bangalore City University B.Com SEP 2024-25 4th Semester Notes

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Unit 1 [Book]
Research, Meaning, Purpose, and Types VIEW
Scientific Method VIEW
Scope of Business Research VIEW
Review of Literature, Need, Purpose VIEW
Notes Taking VIEW
Unit 2 [Book]
Selection and Formulation of a Research Problem VIEW
Formulation of Hypothesis VIEW
Operational Definition of concepts VIEW
Sampling Techniques VIEW
Research Design, Meaning, Nature, Process of Preparation and Components VIEW
Unit 3 [Book]
Data, Sources of Data VIEW
Methods of Collection of Data, Observation, Interviewing, Mailing VIEW
Tools for Collection Data VIEW
Pre-testing of Tools VIEW
Pilot Study VIEW
Processing of Data, checking, Editing, Coding, Transcription, Tabulation, Preparation of Tables, Graphical Representation VIEW
Unit 4 [Book]
Descriptive Statistics: Mean, Median, Mode VIEW
Standard Deviation, Mean Deviation VIEW
Quartile Deviation VIEW
Inferential Statistics, -t-test, Chi-square test and ANOVA & Regression Analysis VIEW
Data Analysis Tools for Social Science Research: Python, R, SPSS, Tableau and Excel VIEW
Unit 5 [Book]
Research Reports, Meaning and Types VIEW
Characteristics of Good Research Report VIEW
Style of Report Writing VIEW
Steps in Drafting the Report VIEW
Bangalore City University B.Com Notes

Goods and Services Tax Bangalore City University B.Com SEP 2024-25 5th Semester Notes

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Unit 1
Meaning and Definition of GST, Objectives, Features, Advantages and Disadvantages of GST, VIEW
Taxes Subsumed under GST VIEW
Structure of GST (Dual Model), CGST, SGST and IGST VIEW
GST Council, Composition, Powers and Functions VIEW
CGST Act-2017-Features and Important Definitions VIEW
Unit 2
Registration under GST Provision and Process, Amendment and Cancellation of Registration VIEW
Taxable-event under GST VIEW
Supply of Goods and Services, Meaning, Scope, Types, Composite Supply, Mixed Supply VIEW
Determination of Time and Place of Supply of Goods and Services VIEW
Levy and Collection of Tax VIEW
List of Exempted Goods and Services VIEW
Unit 3
Input Tax Credit, Eligible and Ineligible Input Tax Credit VIEW
Apportionments of Credit and Blocked Credits VIEW
Tax Credit in respect of Capital Goods VIEW
Recovery of Excess Tax Credit VIEW
Availability of Tax Credit in Special Circumstances VIEW
Transfer of Input Tax VIEW
Reverse Charge Mechanism VIEW
Tax Invoice VIEW
Problems on Input Tax Credit VIEW
Unit 4
Tax Invoice VIEW
Credit and Debit Notes VIEW
GST Returns VIEW
Audit in GST VIEW
GST Assessment VIEW
GST Assessment: Self-Assessment, Summary Assessment, Scrutiny Assessment, Scrutiny Assessment, Special Provisions VIEW
Taxability of GST E-Commerce VIEW
Anti Profiteering VIEW
Avoidance of Dual Control VIEW
Issues in Filing of GST Returns VIEW
GST Monthly Collection Targets VIEW
GST Council Meetings VIEW
Unit 5
Introduction to Valuation under GST VIEW
Meaning and Types of Consideration VIEW
a) Consideration Received through Money VIEW
b) Consideration not Received in Money VIEW
c) Consideration Received Fully in Money VIEW
Valuation Rules for Supply of Goods and Services VIEW
1) General Valuation Rules VIEW
2) Special Valuation Rules, Other Cases for Valuation of Supply, Imported Services, Imported Goods, Valuation for discount VIEW
Transaction Value: Meaning and Conditions for Transaction Value, Inclusive Transaction Value, and Exclusive Discount excluded from Transaction Value VIEW
Problems on GST VIEW
Bangalore City University B.Com Notes

Income Tax-I Bangalore City University B.Com SEP 2024-25 5th Semester Notes

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Unit 1
Meaning of Tax, Types of Taxes VIEW
Canons of Taxation VIEW
Important Definitions:
Assessment Year VIEW
Previous year including Exceptions VIEW
Assesses, Person, Income, Casual Income VIEW
Gross Total Income, Total Income VIEW
Agricultural Income VIEW
Tax Rates (Old and New Regimes) VIEW
Exempted Incomes of individuals under Section 10 VIEW
Unit 2
Meaning of Assessment, Objectives, Types, Process VIEW
Permanent Account Number, Meaning, Procedure for obtaining PAN and Transactions were Quoting of PAN is Compulsory VIEW
Income Tax Authorities their Powers and Function CBDT, CIT and AO VIEW
Unit 3  
Residential Status VIEW
Introduction, Residential Status of an individual VIEW
Determination of Residential Status of an Individual VIEW
Incidence of Tax VIEW
Scope of Total Income VIEW
Problems on Computation of Gross Total Income of an individual (Excluding Deductions U/S 80) VIEW
Unit 4  
Introduction, Meaning of Salary VIEW
Basis of Charge VIEW
Definitions: Salary, Allowances, Perquisites and Profits in Lieu of Salary, Provident Fund, Retirement Benefits, Gratuity, Pension and Leave Salary VIEW
Deductions U/S 16 VIEW
Problems on Computation of Taxable Salary VIEW
Unit 5  
Income from House Property, Introduction VIEW
Basis of Charge of House Property VIEW
Deemed owners VIEW
House Property Incomes exempt from Tax VIEW
Vacancy allowance and Unrealized Rent VIEW
Annual Value, Determination of Annual Value VIEW
Deductions U/S 24 from Net Annual Value VIEW
Problems on Computation of Income from House Property VIEW
Bangalore City University B.Com Notes

Financial Management Bangalore City University B.Com SEP 2024-25 5th Semester Notes

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Unit 1
Introduction, Meaning of Finance VIEW
Finance Function, Objectives of Finance function VIEW
Organization of Finance Function VIEW
Financial Management, Meaning and definition of Financial Management VIEW
Goals of Financial Management VIEW
Scope of Financial Management VIEW
Functions of Financial Management VIEW
Role of Finance Manager in India VIEW
Financial Planning: Meaning, Need, Importance VIEW
Steps in financial Planning VIEW
Principles of a Sound Financial Plan VIEW
Factors affecting Financial Plan VIEW
Unit 2  
Meaning of Time Value of Money VIEW
Time Preference of Money VIEW
Techniques of Time Value of Money VIEW
Compounding Technique, Discounting Technique VIEW
Future Value of Single Cash Flow, Multiple, Annuity VIEW
Perpetuity VIEW
Present Value of Single Cash Flow, Multiple, Annuity VIEW
Unit 3  
Meaning and Definition of Capital Structure VIEW
Factors determining the Capital Structure VIEW
Concept of Optimum Capital Structure VIEW
EBIT-EPS Analysis VIEW
Leverages, Meaning and Definition VIEW
Types of Leverages:  
Operating Leverage VIEW
Financial Leverage VIEW
Combined Leverages VIEW
Unit 4
Investment Decisions VIEW
Introduction, Meaning and Definition of Capital Budgeting, Features, Significance VIEW
Steps in Capital Budgeting Process VIEW
Techniques of Capital budgeting: VIEW
Traditional Methods:
Payback Period VIEW
Accounting Rate of Return VIEW
Discounted Cash Flow (DCF) Methods VIEW
Net Present Value VIEW
Internal Rate of Return VIEW
Internal Rate of Return under Trail and Error Method using Interpolation and Extrapolation VIEW
Profitability Index VIEW
Unit 5
Meaning and Definition, Types of Working Capital VIEW
Operating Cycle VIEW
Determinants of Working Capital Needs VIEW
Sources of Working Capital VIEW
Merits of Adequate Working Capital VIEW
Dangers of Excess and Inadequate Working Capital VIEW
Bangalore City University B.Com Notes

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

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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
Bangalore City University B.Com Notes

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

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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
Bangalore City University B.Com Notes

Advanced Corporate Accounting Bangalore City University B.Com SEP 2024-25 4th Semester Notes

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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
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