Category: Bangalore City University B.Com Notes

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
Bangalore City University B.Com Notes

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

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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
Bangalore City University B.Com Notes

Accounting Information System Bangalore City University B.Com SEP 2024-25 3rd Semester Notes

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Unit 1 [Book]
Accounting Information Systems, Introduction, Meaning, Need and Scope VIEW
Components of Accounting Information Systems: People, Processes, Technology VIEW
Role of Accounting Information Systems in Business Decision-Making VIEW
Internal Controls in Accounting Information Systems VIEW
Fraud Prevention in Accounting Information Systems VIEW
Risk Management VIEW
Unit 2 [Book]
E-Business VIEW
E-Commerce, introduction, Advantages and Disadvantages VIEW
Types of E-Commerce: B2B, B2C, C2C, C2B, P2P VIEW
E-Commerce Business Models VIEW
Revenue Streams VIEW
ERP Systems and their Role in AIS VIEW
Unit 3 [Book]
Tally Prime, Introduction, Features & Advantages VIEW
Installation of TallyPrime VIEW
System Requirements for TallyPrime VIEW
Company Creation and Configuration in TallyPrime VIEW
Basic Ledger & Group Creation VIEW
Recording and Managing Transactions VIEW
Unit 4 [Book]
Voucher Entry & Types of Vouchers VIEW
Bank Reconciliation & GST Accounting in Tally VIEW
Inventory Management in Tally VIEW
Generating Financial Reports VIEW
Trial Balance VIEW
Balance Sheet VIEW
P&L Account VIEW
Security Features & Data Backup in Tally VIEW
Unit 5 [Book]
Configuring and Printing Financial Reports VIEW
Customizing and Exporting Reports VIEW
Profit & Loss Analysis VIEW
Cash Flow Statements VIEW
Fund Flow Statements VIEW
MIS Reports in Tally for Decision- Making VIEW
Emerging Trends in AIS- Cloud-Based Accounting VIEW
AI and Blockchain in Accounting VIEW
Bangalore City University B.Com Notes

Employee Performance Management Bangalore City University B.Com SEP 2024-25 3rd Semester Notes

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Unit 1 [Book]
Employee Performance Management, Meaning, Purpose and Importance, Process of Performance Management (8 Step Model) VIEW
Organizational Functions of Performance Management System VIEW
Advantages of an Effective Performance Management System VIEW
Challenges in Implementing Performance Management Systems VIEW
Ethical and Legal issues in Performance Management VIEW
Key Performance Indicators (KPIs) VIEW
Balanced Scorecard VIEW
Unit 2 [Book]
Performance Appraisal, Meaning, Purpose and Process of Performance Appraisal VIEW
Importance of (Organizational and Individual Level) of Performance Appraisal VIEW
Performance Appraisal Tools: Work Standards, Essay, Ranking, Trait Based Scale VIEW
360 Degree Feedback VIEW
Critical Incident Method VIEW
BARS VIEW
Role of HR in Performance Appraisal VIEW
Types of Performance Feedback and Counselling VIEW
Process of Handling Poor Performance VIEW
Performance Improvement Plans (PIP) VIEW
Use of Technology and AI in Performance Appraisal VIEW
Unit 3 [Book]
Definition and Importance of Performance-Based Incentives, Types of Performance Incentives: Individual and Group Incentives VIEW
Profit Sharing VIEW
Gain Sharing VIEW
Linking Performance with Rewards, Importance and Process VIEW
Impact of Incentives on Employee Motivation and Productivity VIEW
Best Practices in Performance-Based Reward Systems VIEW
Unit 4 [Book]
Aligning Individual Goals with Organizational Strategy VIEW
Competency Mapping, Meaning, Purpose, Types and Process VIEW
Performance Measurement, Meaning and Importance VIEW
Role of Leadership in Performance Management VIEW
Employee Engagement and Performance Management VIEW
Key drivers of Employee Engagement in Performance Management VIEW
Unit 5 [Book]  
Role of AI in Performance Management VIEW
Role of HR Analytics in Performance Management VIEW
Benefits and Challenges of Data Analytics for Performance Optimization VIEW
Gamification in Performance Management VIEW
Challenges in Remote Performance Management VIEW
Impact of Globalization on Performance Standards VIEW
Bangalore City University B.Com Notes

Consumer Behaviour Bangalore City University B.COM SEP 2024-25 3rd Semester Notes

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Unit 1 [Book]
Consumer Behaviour, Meaning VIEW
Need to Study Consumer Behaviour VIEW
Factors Influencing Consumer Behaviour VIEW
Theories of Consumer Behaviour:
Howard Seth Model of Consumer Behavior VIEW
Nicosia Model of Consumer Behavior VIEW
Economic Mode of Consumer Behavior VIEW
Unit 2 [Book]
Individual Determinants of Consumer Behaviour VIEW
Consumer Motivation and Needs VIEW
Maslow’s Hierarchy Needs Theory VIEW
Personality VIEW
Self-concept VIEW
Personality Traits and Consumer Behaviour VIEW
Extended Self, Altering Self VIEW
Consumer Perception VIEW
Consumer Positioning, Consumer Perceptual Process, Perceptual Biases VIEW
Learning (Classical Conditioning, Instrumental Conditioning) VIEW
Consumer Attitudes (Attitude Formation, Attitude Change) VIEW
Unit 3 [Book]
Environmental Determinants of Consumer Behaviour VIEW
Cultural Influences and Consumer Behaviour: (Culture, Sub-culture, Social Class and Cross-Cultural influences) VIEW
Social Class and Consumer Behaviour: Nature of Social Class, Symbols of Status, Social Class categories VIEW
The Role of Family in Consumer Behaviour, Family life Cycle Stages and Consumer Behaviour VIEW
Reference Groups, Types of Reference groups and Consumer Behaviour VIEW
Opinion Leaders, Characteristics of Opinion Leaders VIEW
Innovation and Diffusion of Innovation, Types of Innovation, Product features that affect the adoption VIEW
Diffusion Process VIEW
Adoption Process VIEW
Unit 4 [Book]
Consumer Decision Making Process: Need Recognition, Information Search, Evaluation of Alternatives, Purchase Decision, Post-Purchase Behaviour VIEW
Organisation Buyer Behaviour, Organisational Buyer Characteristics, Factors influencing Organizational Buyer Behaviour, Organizational Buying Decision Process VIEW
Unit 5 [Book]
The Role of Technology in Consumer Behaviour VIEW
Role of Social Media in Consumer Behaviour VIEW
Consumer Behaviour in the Digital Age (Online Shopping, E-commerce, Mobile Marketing) VIEW
Consumerism VIEW
Green Consumerism VIEW
Ethical Consumption VIEW
Consumer Behaviour in Developing Markets including India VIEW
Bangalore City University B.Com Notes

Cost Accounting Bangalore City University B.Com SEP 2024-25 3rd Semester Notes

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Unit 1 [Book]
Introduction, Meaning and Definition, Objectives, Limitations of Cost Accounting VIEW
Importance and Uses of Cost Accounting VIEW
Difference between Cost Accounting and Financial Accounting VIEW
Various Elements of Cost and Classification of Cost VIEW
Cost object VIEW
Cost Unit VIEW
Cost Centre VIEW
Cost Reduction VIEW
Cost Control VIEW
Unit 2 [Book]
Cost Sheet, Meaning and Cost heads in a Cost Sheet VIEW
Preparation of Cost Sheet VIEW
Problems on Cost Sheets (Including Unit Costing and Tenders and Quotations) VIEW
Unit 3 [Book]
Material Cost, Meaning, Importance of Material Cost, Types of Materials Direct and Indirect Materials VIEW
Procurement, Procedure for procurement of Materials and Documentation involved in Materials Accounting VIEW
Material Storage VIEW
Duties of Store keeper VIEW
Issue of Materials, Pricing of Material VIEW
Preparation of Stores Ledger Account under: VIEW
FIFO VIEW
LIFO VIEW
Simple Average Price VIEW
Weighted Average Price Method VIEW
Materials control VIEW
Techniques of Inventory Control:
EOQ Analysis VIEW
ABC Analysis VIEW
VED Analysis VIEW
Material Requirements Planning VIEW
Problems on Level Setting and EOQ VIEW
Unit 4 [Book]
Labour Cost: Meaning and Types of Labour Cost VIEW
Attendance Procedure VIEW
Time Keeping and Time Booking VIEW
Payroll Procedure VIEW
Idle Time, Causes and Treatment of Normal and Abnormal Idle Time VIEW
Over Time VIEW
Labour Turnover, Meaning, Causes VIEW
Effects of Labour Turnover VIEW
Methods of Wage Payment: Time Rate System and Piece Rate System VIEW
Incentive Scheme, Halsey Plan, Rowan Plan VIEW
Problems based on Calculation of Wages and Earnings VIEW
Unit 5 [Book]
Overheads, Meaning and Classification of Overheads VIEW
Accounting and Control of Manufacturing Overheads, Collection VIEW
Allocation VIEW
Apportionment VIEW
Re-apportionment VIEW
Absorption of Manufacturing Overheads VIEW
Problems on Primary and Secondary overheads distribution using Reciprocal Service Methods VIEW
Repeated Distribution Method and Simultaneous Equation Method VIEW
Absorption of Overheads: Meaning and Methods of Absorption of Overheads VIEW
Machine Hour Rate, Meaning VIEW
Problems on calculation of Machine Hour Rate VIEW
Bangalore City University B.Com Notes

Quantitative Analysis for Business Decisions –I Bangalore City University B.Com SEP 2024-25 3rd Semester Notes

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Bangalore City University B.Com Notes

Corporate Accounting Bangalore City University B.Com SEP 2024-25 3rd Semester Notes

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Unit 1 [Book]
Introduction, Meaning of Underwriting VIEW
SEBI Regulations regarding Underwriting VIEW
Underwriting Commission VIEW
Types of Underwriting Firm Underwriting, Open Underwriting VIEW
Marked and Unmarked Applications VIEW
Determination of Liability in respect of Underwriting Contracts: When Shares and Debentures are Fully and Partially Underwritten, with and without firm Underwriting VIEW
Problems relating to Underwriting of Shares and Debentures of Companies only VIEW
Unit 2 [Book]
Profit Prior to Incorporation VIEW
Calculation of Sales Ratio VIEW
Time Ratio VIEW
Weighted Ratio VIEW
Treatment of Capital and Revenue Expenditure VIEW
Ascertainment of Pre-Incorporation and Post Incorporation Profits by preparing Statement of Profit and Loss VIEW
Preparation of Balance Sheet (Vertical Format) as per Schedule III of Companies Act, 2013 VIEW
Unit 3 [Book]
Meaning and Factors influencing Goodwill, Valuation of Goodwill, Circumstances under which Goodwill is Valued VIEW
Methods of Valuation of Goodwill:
Average Profit Method VIEW
Capitalization of Average Profit Method VIEW
Super Profit Method, Capitalization of Super Profit Method VIEW
Annuity Method VIEW
Unit 4 [Book]
Valuation of Shares, Meaning and Need for Valuation VIEW
Factors affecting Valuation of Shares VIEW
Methods of Valuation:
Intrinsic Value Method VIEW
Yield Method VIEW
Fair Value Method VIEW
Valuation of Preference Shares VIEW
Unit 5 [Book]
Statutory Provisions regarding Preparation of Financial Statements of Companies as per Schedule III of New Companies Act 2013 VIEW
Statutory Provisions regarding Preparation of Financial Statements of Companies as per and IND AS-1 VIEW
Treatment of Special Items:
Tax deducted at Source VIEW
Advance Payment of Tax VIEW
Provision for Tax VIEW
Depreciation VIEW
Interest on Debentures VIEW
Dividends VIEW
Rules regarding payment of dividends VIEW
Transfer to Reserves VIEW
Preparation of Statement of Profit and Loss and Balance Sheet VIEW
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