Category: Bangalore City University B.Com Notes
by Costing Methods Bangalore City University B.Com SEP 2024-25 5th Semester Notes
| Unit 1 | |
| Job Costing, Meaning, Features, Objectives, Applications, Advantages and Disadvantages | VIEW |
| Job Cost Sheet, Simple Problems | VIEW |
| Batch Costing, Meaning | VIEW |
| Difference between Job Costing and Batch Costing | VIEW |
| Process of Accumulation and Calculation | VIEW |
| Determination of EBQ | VIEW |
| Unit 2 | |
| Contract Costing, Meaning, Features of Contract Costing, Applications | VIEW |
| Differences between Job costing and Contract Costing | VIEW |
| Terms used in Contract Costing | VIEW |
| Treatment of Profit on Complete Contracts | VIEW |
| Treatment of Profit on Incomplete Contracts | VIEW |
| Problems on Preparation of Contract Account and Contractee’ s Account for 1 to 3 Years (including Trial Balance and Balance Sheet problems) | VIEW |
| Unit 3 | |
| Process Costing, Meaning, Features and Applications | VIEW |
| Differences between Job Costing and Process Costing | VIEW |
| Treatment of Process Losses and Gains in Process Accounts | VIEW |
| Preparation of Process Accounts | VIEW |
| Problems of Process Accounts | VIEW |
| Unit 4 | |
| Introduction to Operating Costing; Application of Operating Costing | VIEW |
| Cost components and Cost Units for different Services: | |
| Cost components and Cost Units for Transport Services | VIEW |
| Cost components and Cost Units for Hospital | VIEW |
| Cost components and Cost Units for Educational institutions | VIEW |
| Problems on Preparation of Operating Cost Statement for Transport Service | VIEW |
| Unit 5 | |
| Target Costing | VIEW |
| Zero Based Budgeting | VIEW |
| Responsibility Accounting | VIEW |
| Product Life Cycle Costing | VIEW |
| Focus Costing | VIEW |
| Lean Costing | VIEW |
Banking Practice Bangalore City University B.Com SEP 2024-25 4th Semester Notes
| Unit 1 [Book] | |
| Bank Accounts, Meaning and Types | VIEW |
| Account Opening Procedure | VIEW |
| Account Operating Procedure | VIEW |
| Termination of Bank Account | VIEW |
| Bank Customers, Meaning, Types | VIEW |
| Bank and Customer Relations | VIEW |
| Principles of Bank Lending | VIEW |
| Modes of Creating Charge, Lien, Pledge, Hypothecation | VIEW |
| Mortgage, Meaning, Types | VIEW |
| Debt Recovery, Concept, Causes of Overdue, Problems of Debt Recovery, Procedure of Debt Recover | VIEW |
| Non Performing Assets (NPA) | VIEW |
| Unit 2 [Book] | |
| Negotiable Instruments, Meaning, Definition and Features | VIEW |
| Promissory Note, Definition, Features, Procedure | VIEW |
| Bill of Exchange, Definition, Features, Procedures | VIEW |
| Cheques, Definition, Types and Parties | VIEW |
| Dishonour of Cheques, Reasons for Dishonour of Cheques | VIEW |
| Types of Crossing of Cheques | VIEW |
| Endorsement of Negotiable Instruments, Definition and Types of Endorsement, Effects of Endorsement | VIEW |
| Unit 3 [Book] | |
| Modern Technology in Banking- ATM, RTGS / NEFT, SWIFT, Electronic Fund Transfer (EFT), Electronic Clearing Services (ECS) | VIEW |
| Tele Banking | VIEW |
| Mobile Banking | VIEW |
| Internet Banking | VIEW |
| Unified Payment Interface (UPI) | VIEW |
| Immediate Payment service (IMPS) | VIEW |
| New Trends in Banking | VIEW |
| Digitization | VIEW |
| Block Chain | VIEW |
| Artificial Intelligence Robots | VIEW |
| P2P Payment Services | VIEW |
| Biometric Authentication | VIEW |
| Crypto Currency | VIEW |
Strategic Business Decisions for Entrepreneurship Bangalore City University B.Com SEP 2024-25 4th Semester Notes
| Unit 1 [Book] | |
| Introduction to Entrepreneurial Paradigms | VIEW |
| Distinction between Entrepreneur, Manager, and Intrapreneur | VIEW |
| Characteristics of a Successful Entrepreneur | VIEW |
| Entrepreneurship in Developing Economies | VIEW |
| Role of Entrepreneurship in Socio- Economic Development | VIEW |
| Unit 2 [Book] | |
| Strategic Demand and Supply in Entrepreneurial Decision-Making | VIEW |
| Applied Elasticity of Demand and Supply and its Business Implications | VIEW |
| Market Behaviour | VIEW |
| Perfect Competition | VIEW |
| Monopoly Competition | VIEW |
| Monopolistic Competition | VIEW |
| Oligopoly Competition | VIEW |
| Applications of Market Behaviour in Realistic Business World | VIEW |
| Cost Behaviour and its Implications | VIEW |
| Revenue Behaviour and its Implications | VIEW |
| Unit 3 [Book] | |
| Business Metrics | VIEW |
| Inflation | VIEW |
| Interest Rates | VIEW |
| Exchange Rates | VIEW |
| GST Rates | VIEW |
| Fiscal Policy and their impact on Business Decisions | VIEW |
| Business Cycle and its impact on Entrepreneurship | VIEW |
| Legal Environment for Entrepreneurship | VIEW |
| Institutional Environment for Entrepreneurship | VIEW |
| Role of Government for Promoting Entrepreneurship | VIEW |
| Policy Incentives for Promoting Entrepreneurship | VIEW |
| Schemes for New Age Women Entrepreneurs | VIEW |
| Risk Management in New Ventures | VIEW |
| Unit 4 [Book] | |
| Sources of Entrepreneurial Finance-Short term and Long term sources of Finance | VIEW |
| Cost of Capital | VIEW |
| Return on Investment (ROI) for Entrepreneurial Finance | VIEW |
| Budgeting and Forecasting for Start-ups | VIEW |
| Public Funding Options for Entrepreneurs | VIEW |
| Private Funding Options for Entrepreneurs | VIEW |
| Metrics of Investment Decisions for Capital Budgeting | VIEW |
| Working Capital Management | VIEW |
| Unit 5 [Book] | |
| Innovations and Creativity in Entrepreneurship | VIEW |
| Importance of Tech-based Start-ups for National Development | VIEW |
| Schumpeterian Entrepreneurship and Creative Destruction | VIEW |
| Innovation in Economic Growth | VIEW |
| R&D in Economic Growth | VIEW |
| American Entrepreneurial Infrastructure and Inventions | VIEW |
| European Entrepreneurial Infrastructure and Inventions | VIEW |
| Indian Entrepreneurial Infrastructure and Inventions | VIEW |
| Role of Start-ups in Technological Change | VIEW |
| Government Policy and Innovation Ecosystem | VIEW |
Business Intelligence Bangalore City University B.Com SEP 2024-25 4th Semester Notes
| Unit 1 [Book] | |
| Artificial Intelligence (AI), Definition and Meaning, History & Evolution, Types, Benefits and Challenges | VIEW |
| Data | VIEW |
| Algorithms | VIEW |
| Machine Learning | VIEW |
| Unit 2 [Book] | |
| Role of AI in Commerce and Management | VIEW |
| AI in Customer Relationship Management (CRM) | VIEW |
| AI in Marketing | VIEW |
| Chatbots | VIEW |
| Personalized Recommendations | VIEW |
| AI in Finance | VIEW |
| Basic Concepts in Fraud Detection and Risk Management | VIEW |
| AI in Human Resources: Resume Screening, Employee Engagement | VIEW |
| Unit 3 [Book] | |
| AI in Business Analytics | VIEW |
| Predictive Analytics | VIEW |
| Descriptive Analytics | VIEW |
| Basics of Automation and Process Optimization | VIEW |
| Introduction to AI in Supply Chain and Logistics | VIEW |
| AI in Retail: Inventory Management and Demand Forecasting | VIEW |
| Unit 4 [Book] | |
| Ethical Issues in AI, Bias, Privacy and Transparency | VIEW |
| Social and Economic Impact of AI | VIEW |
| Overview of AI Regulations and Compliance | VIEW |
| Cyber Security and Data Protection | VIEW |
| Ethical Practices in Man- Machine Relationships | VIEW |
| Unit 5 [Book] | |
| The Future of AI in Business, Opportunities and Risks | VIEW |
| AI in Small and Medium Enterprises (SMEs) | VIEW |
| Introduction to Emerging Technologies | VIEW |
| Internet of Things (IoT) | VIEW |
| Role of AI in Sustainable Business Practices | VIEW |
Employee Welfare and Social Security Bangalore City University B.Com SEP 2024-25 4th Semester Notes
| Unit 1 [Book] | |
| Employee Welfare and Social Security, Introduction, Meaning and Origin | VIEW |
| Merits and Demerits of Employee Welfare and Social Security | VIEW |
| Types of Welfare Activities-Statutory Employee Welfare and Non-Statutory Employee Welfare in India | VIEW |
| Growth of Employee Welfare and Social Security in India post-independence | VIEW |
| Employee Welfare and Social Security during Covid-19 Pandemic | VIEW |
| Unit 2 [Book] | |
| Employee Welfare Activities Undertaken by the Employer | VIEW |
| Legislative Provisions regarding Labour welfare in India – Minimum Wages Act 1948 | VIEW |
| ESI Act, 1948 | VIEW |
| Employees Compensation Act, 1923 | VIEW |
| Provident Fund Act, 1952 | VIEW |
| Maternity Benefit Act, 1961 | VIEW |
| Payment of Gratuity Act, 1972 | VIEW |
| The Unorganized Workers’ Social Security Act, 2008 | VIEW |
| Code of Social Security 2020 (Objectives and Features only) | VIEW |
| Recent amendments to Labour Laws | VIEW |
| Unit 3 [Book] | |
| Factories Act 1948, Industrial Health and Safety in the Indian context | VIEW |
| Meaning of Safety, Need for Safety and Measures to ensure safety in Industries | VIEW |
| Legal Provisions for Safety and Health in India | VIEW |
| Employee Health and Occupational Hazards | VIEW |
| Job Stress, Causes and Measures to Tackle Stress | VIEW |
| Alcoholism and Drug Abuse Among Workers, Causes and Remedies | VIEW |
| Legal Provisions for Health in India | VIEW |
| Unit 4 [Book] | |
| Counselling in Industries, Meaning, Need and Types | VIEW |
| Conditions for Counselling | VIEW |
| Techniques and Skills for Effective Counselling | VIEW |
| Problems in Counselling | VIEW |
| Role of H.R. Managers in Counselling | VIEW |
| Employee Assistance Programs (EAPs) | VIEW |
| Unit 5 [Book] | |
| Quality of Work Life (QWL), Meaning, Emergence, Growth and Components | VIEW |
| Specific issues in QWL | VIEW |
| QWL and Productivity | VIEW |
| Barriers in QWL | VIEW |
| Strategies for Improvement of QWL | VIEW |
Logistics and Supply Chain Management Bangalore City University B.Com SEP 2024-25 4th Semester Notes
| Unit 1 [Book] | |
| Concept of Supply Chain | VIEW |
| Supply Chain Management, Concepts, Functions, Importance | VIEW |
| Focus areas in Supply Chain Management | VIEW |
| Decision phases in Supply Chain Management | VIEW |
| Process view of Supply Chain- Cycle View and Push-Pull View | VIEW |
| Drivers of Supply Chain Management | VIEW |
| Enablers in Supply Chain Management | VIEW |
| Concepts of Integrated Supply Chains | VIEW |
| Autonomous Supply Chain | VIEW |
| Supply Chain Model and Value Chain Model | VIEW |
| Supply Chain Trends and Challenges in India | VIEW |
| The Case of Amul’s Supply Chain to understand Supply Chain Process |
VIEW |
| Dabbawala’s of Mumbai and their Supply Chain Success Story | VIEW |
| Unit 2 [Book] | |
| Logistics, Meaning, Functions, Types | VIEW |
| Logistics Management and Supply Chain Management | VIEW |
| Seven R’s of Logistics | VIEW |
| Key Player in Logistics | VIEW |
| Benefits of Effective Logistics | VIEW |
| Role of Logistics in Supply Chain | VIEW |
| Role of Government in Logistics | VIEW |
| Unit 3 [Book] | |
| Meaning and Importance of Customer service in SCM | VIEW |
| Customer Service Dimension from a Supply Chain Perspective (Order Delivery Lead Time, Responsiveness, Delivery Reliability and Product Variety) | VIEW |
| Customer Service Capability and Availability | VIEW |
| Operational Performance and Service Reliability | VIEW |
| Unit 4 [Book] | |
| Competitive Strategies | VIEW |
| Supply Chain Strategies | VIEW |
| Strategic Fit between Competitive Strategy and Supply Chain Strategy | VIEW |
| Steps in Achieving Strategic Fit | VIEW |
| Obstacles to Achieving Strategic Fit | VIEW |
| Unit 5 [Book] | |
| Demand in SCM, Concept, Types | VIEW |
| Role of Demand Forecasting in Supply Chain | VIEW |
| Forecasting Methods | VIEW |
| Basic approach to Demand Forecasting | VIEW |
| Collaborative Planning, Forecasting and Replenishment (CPFR) | VIEW |
| Aggregate Planning in a Supply Chain | VIEW |
| CODP (Customer Order Decoupling Point) | VIEW |