Author: indiafreenotes

Bangalore University B.com Notes

Auditing and Reporting BU B.Com SEP 6th Sem 2024-25 Notes

indiafreenotesby indiafreenotes1
Bangalore University B.com Notes

Management Accounting BU B.Com SEP 6th Sem 2024-25 Notes

indiafreenotesby indiafreenotes1
Bangalore University B.com Notes

Direct Taxation-II BU B.Com SEP 6th Sem 2024-25 Notes

indiafreenotesby indiafreenotes1
Bangalore University B.com Notes

BIG DATA BU B.Com SEP 5th Sem 2024-25 Notes

indiafreenotesby indiafreenotes1
Unit 1 [Book]
Big Data, Meaning, Definition Characteristics VIEW
Evolution of Data, Traditional Data to Big Data VIEW
Difference Between Traditional Data and Big Data VIEW
Importance of Big Data in Modern Business VIEW
Role of Big Data in Decision Making VIEW
Examples of Big Data in Daily Life and Business VIEW
Unit 2 [Book]
Types of Data, Structured Data, Semi-Structured Data, Unstructured Data VIEW
Sources of Big Data, Social Media Data, Business Transactions Machine and Sensor Data Government and Public Data VIEW
Internal vs External Big Data Sources VIEW
Introduction to Data Storage VIEW
Challenges in Managing Big Data VIEW
Unit 3 [Book]
Big Data Ecosystem VIEW
Overview of Hadoop, Meaning and Features, Components (HDFS, Map Reduce Basic Idea Only) VIEW
Introduction to Cloud Computing VIEW
Role of Cloud Platforms in Big Data VIEW
Difference between Traditional Catabases and Big Data Tools VIEW
Business Relevance of Big Data Technologies VIEW
Unit 4 [Book]
Meaning of Big Data Analytics VIEW
Types of Big Data Analytics, Descriptive Analytics, Predictive Analytics, Prescriptive Analytics VIEW
Applications of Big Data in Marketing VIEW
Applications of Big Data in Customer Analytics VIEW
Applications of Big Data in Banking Retail VIEW
Applications of Big Data in E-commerce VIEW
Applications of Big Data in Human Resource VIEW
Applications of Big Data in Management Operations VIEW
Applications of Big Data in Finance VIEW
Applications of Big Data in Supply Chain VIEW
Simple Business Case illustrations VIEW
Unit 5 [Book]
Role of Big Data in Strategic and Operational Decisions VIEW
Big Data and Competitive Advantage VIEW
Benefits of Big Data for Business Organizations VIEW
Challenges and Limitations of Big Data VIEW
Data privacy and security Issues VIEW
Ethical Issues in Big Data Usage VIEW
Future and Scope of Big Data in Business VIEW
Bangalore University B.com Notes

Business Analytics and Operations BU B.COM SEP 5th Sem 2024-25 Notes

indiafreenotesby indiafreenotes1
Unit 1 [Book]
Business Analytics, Introduction, Meaning and Definition VIEW
Evolution of Business Analytics VIEW
Difference Between Traditional Decision Making and Analytics Based Decision Making VIEW
Usage of Business Analytics in Business Functions VIEW
Impact of Business Analytics on Business Performance VIEW
Challenges in Adopting Business Analytics VIEW
Models in Business Analytics VIEW
Role of Business Analytics in Problem-Solving VIEW
Unit 2 [Book]
Meaning of Data and Information VIEW
Importance of Data in Business Decision Making VIEW
Types of Data, Qualitative and Quantitative Data, Primary and Secondary Data, Structured and Unstructured Data VIEW
Sources of Data, Internal Sources, External Sources VIEW
Methods of Data Collection, Observation, Survey, Interview, Questionnaire, Case Study Method VIEW
Data Quality, Concepts, Accuracy, Completeness, Consistency VIEW
Ethical Issues in Data Collection: Privacy, Confidentiality, Data security VIEW
Unit 3 [Book]
Introduction to Data Analysis Tools VIEW
Role of Spreadsheets in Business Analytics VIEW
Introduction to MS Excel for Data Analysis VIEW
Data Organization and Tabulation VIEW
Statistical Concepts: Mean, Median, Mode VIEW
Measures of Dispersion: Range, Variance, Standard Deviation VIEW
Introduction to Data Visualization, Tables Bar Charts, Pie Charts, Line Graphs VIEW
Interpretation of Simple Statistical Results VIEW
Unit 4 [Book]
Descriptive Analytics, Meaning and Applications VIEW
Diagnostic Analytics, Meaning and Applications VIEW
Predictive Analytics, Meaning and Applications VIEW
Prescriptive Analytics, Meaning and Applications VIEW
Application of Analytics in Marketing Analytics VIEW
Application of Analytics in Financial Analytics VIEW
Application of Analytics in Human Resource Analytics VIEW
Application of Analytics in Operations Analytics VIEW
Unit 5 [Book]
Role of Business Analytics in Operations Management VIEW
Role of Business Analytics in Demand Forecasting VIEW
Inventory Management Using Analytics VIEW
Production Planning and Control VIEW
Quality Management and Analytics VIEW
Analytics for Strategic and Operational Decision Making VIEW
Steps in Analytics Based Decision Making VIEW
Use of Analytics for Competitive Advantage VIEW
Bangalore University B.com Notes

Performance Management BU B.Com SEP 5th Sem 2024-25 Notes

indiafreenotesby indiafreenotes1
Unit 1 [Book]
Definition of Performance Management VIEW
Evolution of Performance Management VIEW
Definitions and Differentiation of Terms Related to Performance Management VIEW
What a Performance Management System Should Do? VIEW
Linkage of Performance Management to Other HR Processes VIEW
Characteristics of Effective Performance Management VIEW
Role of Technology in Performance Management VIEW
Modern Trends in Performance Management VIEW
Unit 2 [Book]
Performance Review Discussion VIEW
Performance Management Systems, Introduction and Uses VIEW
Data for HR Decision and Performance Improvements VIEW
Personal Development Plans VIEW
Performance Monitoring Techniques VIEW
Attendance Tracking VIEW
Productivity Tracking VIEW
Behavioural Observation Methods VIEW
Maintaining Performance Records VIEW
Unit 3 [Book]
Strategic Planning, Definition and Purposes VIEW
Process of Linking Performance Management to the Strategic Plan VIEW
Building Support Alternative Models for Assessing Performance VIEW
Balance Score Card VIEW
Digital Performance Management Systems VIEW
Use of AI and Analytics in Performance Evaluation VIEW
Online Performance Review Systems VIEW
Unit 4 [Book]
Personal Development Plans VIEW
Direct Supervisor’s Role VIEW
Performance Management Skills VIEW
Coaching, Coaching Styles, Coaching Process VIEW
Performance Review Meetings VIEW
Leadership Development VIEW
Emotional Intelligence in Performance Management VIEW
Managing Remote Employees VIEW
Unit 5 [Book]
Traditional Pay Plans VIEW
Contingent Pay (CP) Plans VIEW
Reasons for Introducing CP VIEW
Putting Pay in Context VIEW
Reward Management VIEW
Pay Structures of Reward Management VIEW
Linkage of Performance Management to Reward VIEW
Ethics in Performance Management VIEW
Bangalore University B.com Notes

Consumer Behavior and Market Research BU B.Com SEP 5th Sem 2024-25 Notes

indiafreenotesby indiafreenotes1
Unit 1 [Book]
Consumer, Concept, Meaning and Types VIEW
Consumer v/s Customer VIEW
Markets, Meaning and Classification VIEW
Traditional and Digital Market Places VIEW
Consumer Behavior, Definition, Nature, Scope and Importance VIEW
Importance of Consumer Behavior in Marketing Decision Making VIEW
Product Planning VIEW
Branding VIEW
Promotion VIEW
Customer Relationship Management VIEW
Marketing Research, Meaning, Definition, Scope and Importance VIEW
Role of Marketing Research in Business Decision Making VIEW
Ethical Issues in Marketing Research VIEW
Unit 2 [Book]
Diversity of Consumer Behaviour VIEW
Individual Determinants of Consumer Behaviour VIEW
Psychological Determinants of Consumer Behaviour, Motivation, Perception, Learning, Attitude,  Beliefs VIEW
Personal Determinants of Consumer Behaviour, Age & Life-Cycle Stage, Occupation, Income, Life Style, Personality, Self Concept VIEW
Social and Cultural Determinants of Consumer Behaviour, Family influences, Reference Groups, Opinion Leaders,  Culture, Sub-Culture, Social Class VIEW
Technology and Contemporary Trends VIEW
Unit 3 [Book]
Consumer Buying Behaviour, Meaning and Types VIEW
Buyer Remorse VIEW
Cognitive Dissonance VIEW
Factors influencing Buying Decision VIEW
Role of Marketers at Each Stage of the Buying Process VIEW
Online Consumer Buying Behavior VIEW
Consumer Journey Mapping VIEW
Unit 4 [Book]
Marketing Research Process VIEW
Research Design VIEW
Sampling Methods and Tools VIEW
Data Analysis VIEW
Data Interpretation VIEW
Basics of Qualitative and Quantitative Analysis VIEW
Application of Marketing Research VIEW
Product Development VIEW
Pricing Decision in Product Development VIEW
Promotion Strategies in Product Development VIEW
Market Segmentation VIEW
Customer Satisfaction VIEW
Customer Retention VIEW
Role of Marketing Research in Strategic Planning and Competitive Advantage VIEW
Bangalore University B.com Notes

Fundamentals of Fintech BU B.Com SEP 5th Sem 2024-25 Notes

indiafreenotesby indiafreenotes1
Unit 1 [Book]
FinTech, Meaning and Definition VIEW
Evolution of Financial Services, Traditional Finance to Digital Finance VIEW
Drivers of FinTech Growth VIEW
FinTech Ecosystem, Banks, Startups, Regulators VIEW
Customers-Financial Services VIEW
FinTech Segments, Payments, Lending, Insurance (InsurTech), WealthTech VIEW
Role of FinTech in Financial Inclusion VIEW
Global and Indian FinTech Landscape VIEW
Fintech Hubs, Introduction, Purpose VIEW
Financial Hub FinTech Revolution in India VIEW
Blockchain Technology, Meaning, Features, Types of Blockchain VIEW
Crypto Currencies, Introduction VIEW
Major Types of Legal Position of Cryptocurrencies in India VIEW
Unit 2 [Book]
Digital Payment Systems, Meaning and Types- UPI, Mobile Wallets, Internet Banking, QR Code Payments VIEW
Payment Gateways VIEW
Payment Aggregators VIEW
Digital Lending, Introduction VIEW
Digital Lending Platforms VIEW
SME Financing VIEW
Peer-to-Peer (P2P) Lending VIEW
Neo-Banks VIEW
Challenger Banks VIEW
Open Banking VIEW
API Banking VIEW
Digitalization of Financial Services VIEW
Benefits of Digitalization in Retail Banking and Corporate Banking VIEW
Unit 3 [Book]
Introduction to FinTech Business Models VIEW
FinTech Business Models in India VIEW
Contribution to Financial Inclusion and Financial Integration VIEW
Government Regulations in FinTech VIEW
FinTech Landscape in India VIEW
Case Studies on Paytm (Digital Payments and Financial Inclusion) VIEW
Policy Bazaar (InsurTech and Digital Insurance Services) VIEW
Acko General Insurance (Digital Insurance Model in India) VIEW
BharatPe VIEW
Unit 4 [Book]
Role of AI in Financial Services VIEW
Machine Learning VIEW
Predictive Analytics VIEW
AI Applications in FinTech VIEW
Big Data Analytics in Finance VIEW
Robo-Advisors and Automated Investment Platforms VIEW
AI in Credit Scoring VIEW
AI in Fraud Detection VIEW
Chatbots VIEW
Virtual Assistants in Banking VIEW
Robotic Process Automation (RPA) in Banking and Finance VIEW
Ethical in AI VIEW
Bias in AI VIEW
AI Based Financial Systems,  Overview of Tools Such as Power BI, UiPath, Banking Chatbots VIEW
Digital Investment Platforms used in Banking and Financial Services VIEW
Unit 5 [Book]
Regulatory Framework for FinTech VIEW
RBI VIEW
SEBI VIEW
Regulatory Technology (RegTech) VIEW
Cyber Security in Financial Services VIEW
Data Privacy and Consumer Protection VIEW
Risks in FinTech, Operational, Legal, Technological Risks VIEW
Emerging Trends, Embedded Finance, Open Finance VIEW
Central Bank Digital Currency (CBDC) VIEW
Career Opportunities in FinTech VIEW
Bangalore University B.com Notes

Advanced Financial Management BU B.Com SEP 5th Sem 2024-25 Notes

indiafreenotesby indiafreenotes1
Unit 1 [Book]
Cost of Capital , Sources of Capital VIEW
Specific Cost of Capital, Cost of Debt, Cost of Preference, Cost of Equity VIEW
Dividend Discount Model VIEW
Capital Asset Pricing Model (CAPM) VIEW
Cost of Retained Earnings VIEW
Weighted Average Cost of Capital VIEW
Regular Method VIEW
Unlevering and Relevering of Beta VIEW
Unit 2 [Book]
Capital Structure Theories VIEW
Net Income (NI) Approach VIEW
Net Operating Income (NOI) Approach VIEW
Traditional Approach (concept only) VIEW
Modigliani and Miller (MM) Approach VIEW
Trade-off Theory VIEW
Pecking Order Theory VIEW
Optimal Capital Structure VIEW
EBIT- EPS Analysis VIEW
Unit 3 [Book]
Risk and Uncertainty in Capital Budgeting VIEW
Sources and Nature of Risk VIEW
Measurement of Risk VIEW
Risk Analysis Techniques VIEW
Break-Even Analysis VIEW
Capital Budgeting under Inflationary Conditions VIEW
Unit 4 [Book]
Working Capital, Meaning and Types VIEW
Significance of Adequate Working Capital VIEW
Evils of Excess or Inadequate Working Capital VIEW
Determinants of Working Capital VIEW
Sources of Working Capital VIEW
Estimation of Working Capital, Concepts, Process and Methods VIEW
Unit 5 [Book]
Receivables Management, Concepts and Objectives VIEW
Associated Costs (Capital Cost, Collection Cost, Delinquency Cost, Default Cost, Administration cost) of Receivables Management VIEW
Scope of Receivables Management (Credit Standards, Credit Period, Cash Discount, Collection Efforts) VIEW
Techniques for Receivables Management (Decision Trees, Credit Rating, Ageing Schedule and Cost Benefit Analysis) VIEW
Inventory Management, Objectives VIEW
Associated Costs (Purchase Cost, Ordering Cost, Carrying Cost) of Inventory Management VIEW
Scope of Inventory Management VIEW
Procurement of Inventory Management VIEW
Techniques of Inventory Management (EOQ, EMQ, FSN Analysis, VSN Analysis, Stock Levels, FIFO Method, LIFO Method, Average Cost Method etc.) VIEW
Cash Management, Concepts and Objectives VIEW
Associated Costs (Transaction cost and Opportunity Cost) of Cash Management VIEW
Scope of Cash Management (Estimation of Cash Requirements, Receipts Management, Payments Management and Maintenance of Ideal Cash Balance) VIEW
Techniques of Cash Management (Cash Budgets, Concentration Banking, Lock-Box System, Playing the Float, Baumol’s Moel and Miller-Orr Model) VIEW
Bangalore University B.com Notes

Cost Management BU B.Com SEP 5th Sem 2024-25 Notes

indiafreenotesby indiafreenotes1
Unit 1 [Book]
Cost Management, Introduction, Definition, Objectives, and Scope VIEW
Relationship Between Cost Accounting, Management Accounting and Financial Accounting VIEW
Cost, Concepts and Classifications (Fixed, Variable, Direct, Indirect, etc.) VIEW
Cost Behavior VIEW
Cost-Volume-Profit (CVP) Analysis VIEW
Cost Control, Techniques and Tools VIEW
Cost Reduction, Concept VIEW
Continuous Improvement – Kaizen VIEW
Costing Basics VIEW
Contemporary Trends in Cost Management VIEW
Strategic Cost Management VIEW
Lean Accounting VIEW
Just-in-Time (JIT) VIEW
Environmental Costing VIEW
Sustainability Considerations VIEW
Role of ERP and Technology in Cost Management VIEW
Unit 2 [Book]
Marginal Costing, Introduction, Meaning, Definition, Features and Assumptions VIEW
Marginal Cost vs. Absorption Cost Contribution VIEW
Cost-Volume-Profit (CVP) Analysis, Concept, Meaning, Assumptions, and Importance VIEW
Break-Even Analysis (BEA) VIEW
Break-Even Point Calculation (in units and Sales Value) VIEW
Margin of Safety VIEW
Angle of Incidence VIEW
Profit Volume Ratio (P/V Ratio) and its Applications VIEW
Application of Marginal Costing in Decision Making VIEW
Make or Buy Decisions VIEW
Accepting or Rejecting Special Orders VIEW
Product Mix Decisions (Limiting Factor Analysis) VIEW
Pricing Decisions VIEW
Profit Planning VIEW
Shut Down Decisions VIEW
Numerical Illustrations on Break-even calculations, Contribution margin Analysis, Decision-Making Scenarios Using Marginal Costing VIEW
Unit 3 [Book]
Standard Costing Fundamentals, Meaning, Objectives, Advantages and Limitations VIEW
Setting Standards for Material, Labour, and Overheads VIEW
Variance Analysis Techniques, Material Variances, Material Price Variance, Material Usage Variance, Material Mix and Yield Variance VIEW
Labour Variances, Labour Rate Variance Labour Efficiency Variance Idle Time Variance Over Head Variance VIEW
Sales Variances, Meaning and types (Concepts only) VIEW
Application Spreadsheet-Based Variance VIEW
Reporting Integration of Variance Reports with ERP Software VIEW
Cost Control via Variance Reporting in Indian Manufacturing Firms VIEW
Unit 4 [Book]
Activity-Based Costing (ABC),Concept and Fundamentals, Characteristics and Benefits VIEW
Advantages of ABC over Traditional Costing VIEW
Key Principles and Framework Developed by Kaplan and Cooper VIEW
Cost Drivers, Identification and Classification of Cost Drivers VIEW
Cost Activities, Understanding Various Cost Activities in ABC VIEW
Allocation, Methods and Process of Overheads under ABC VIEW
Unit 5 [Book]
Transfer Pricing, Meaning, Definition, Objectives VIEW
Need and Significance of Transfer Pricing in Decentralized Organizations VIEW
Relevance of Transfer Pricing in Domestic and International Contexts VIEW
Pros and Cons of Transfer Pricing from Divisional and Group Perspectives VIEW
Market-Based Pricing VIEW
External Market Price as Transfer Price Suitable Conditions and limitations VIEW
Negotiated Pricing VIEW
Interdivisional Bargaining and Use of Interdivisional Bargaining in Absence of Perfect Market Data VIEW
Conflicts VIEW
Coordination VIEW
Comparative Analysis and Selection Criteria of Methods VIEW
error: Content is protected !!