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

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

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

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

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

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

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

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

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

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

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

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

Start-ups and New Age Entrepreneurship Bangalore City University B.Com SEP 2024-25 3rd Semester Notes

Unit 1 [Book]
Entrepreneurship, Meaning, Characteristics, Importance, Factors influencing Entrepreneurship VIEW
Types of Entrepreneurship (Traditional and New Age Entrepreneurship) VIEW
Entrepreneur, Meaning, Definition VIEW
Essential characteristics of a Successful Entrepreneur VIEW
Types of Entrepreneurs VIEW
Challenges and Issues of New Age Entrepreneurs VIEW
Start-ups- Definition and Need, Start-up Eco System VIEW
Types of Start-ups:
Tech-based Start-ups VIEW
Edu-based Start-ups VIEW
Foodbased Start-ups VIEW
Agro-based Start-ups VIEW
Retail-based Start-ups VIEW
Contributions of Start-ups to Indian Economy VIEW
Unit 2 [Book]
Entrepreneurship Development, Meaning and Nature VIEW
Types of Entrepreneurial Skills: Team Work and Leadership Skill, Critical Thinking Skills, Analytical and Problem Solving Skills, Branding and Marketing Skills, Networking skills and New Age Technological Skills (AI, ML, DL and Analytics) VIEW
Role of Entrepreneurship Development Programmes (EDP) VIEW
Unit 3 [Book]
Institutions Supporting Entrepreneurship: Managerial, Financial, Marketing, Technological and Legal Assistance VIEW
Role of IFCI in promoting Entrepreneurship VIEW
Role of SFCs in promoting Entrepreneurship VIEW
Role of SIDBI in promoting Entrepreneurship VIEW
Role of DIC in Promoting Entrepreneurship VIEW
Role of EDI in Promoting Entrepreneurship VIEW
Role of SISI in Promoting Entrepreneurship VIEW
Role of SIDO in Promoting Entrepreneurship VIEW
Role of KVIC in Promoting Entrepreneurship VIEW
Role of Commercial Banks in promoting Entrepreneurship VIEW
Role of KSSIDC in Promoting Entrepreneurship VIEW
Role of KSSIC in Promoting Entrepreneurship VIEW
Role of AWAKE in Promoting Entrepreneurship VIEW
Role of TECSOK in Promoting Entrepreneurship VIEW
Venture Capital, Meaning and Types VIEW
Incubation, Meaning and Types of incubators VIEW
Facilities offered by Incubation Centres VIEW
Govt. of India Sponsored Incubation Centres and Programmes VIEW
Accelerators, Meaning and Role VIEW
New Sources of Funding Entrepreneurs:
Angel Investment VIEW
Crowd funding VIEW
Unit 4 [Book]
Identification of Business Opportunities VIEW
Steps involved in starting MSME VIEW
Financial, Technical, Social, Legal and Managerial Feasibilities of the Project VIEW
Unit 5 [Book]
Business Plan, Concept, Format, Components, Significance VIEW
Preparing a Business plan VIEW
SWOC analysis VIEW
Preparation and Presentation of a Realistic Project Proposal and its appraisal VIEW
Challenges in Preparation of Business Plan VIEW
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