Category: Bangalore City University B.Com Notes

Bangalore City University B.Com Notes

Advanced Financial Accounting Bangalore City University B.Com SEP 2024-25 2nd Semester Notes

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Unit 1 [Book]
Insurance Claims, Meaning, Need and Advantages of Fire Insurance VIEW
Special Terminologies in Fire Insurance Claims Insurer, Insured, Premium, Insurance Policy, Under Insurance, Over Insurance, Salvage, Average Clause, Sum Assured VIEW
Ascertainment of Fire Insurance Claim including on Abnormal Line of Goods VIEW
Unit 2 [Book]
Sale or Conversion of Partnership VIEW
Meaning of Purchase Consideration and Methods of Calculating Purchase Consideration VIEW
Closing the Books of Partnership Firm VIEW
Passing Opening Journal Entries and preparing Opening Balance Sheet (Vertical form) in the books of Company VIEW
Unit 3 [Book]
Meaning and Features of Departmental Account VIEW
Examples of Department Specific Expenses and Common Expenses VIEW
Need and Bases of Apportionment of Common Expenses VIEW
Statement of General Profit/Loss VIEW
Balance Sheet VIEW
Inter-Departmental Transfers at Cost Price VIEW
Unit 4 [Book]
Royalty Agreement, Introduction, Meaning, Terms used in Royalty Agreement: Lessee, Lessor, Minimum Rent, Short Workings VIEW
Recoupment of Short Workings with Strike and Lockout Periods VIEW
Accounting Treatment in the book of Lessee VIEW
Journal Entries and Ledger Accounts including Minimum Rent Account VIEW
Unit 5 [Book]
Digital transformation of Accounting VIEW
Big Data Analytics in Accounting VIEW
Cloud Computing in Accounting VIEW
Green Accounting VIEW
Human Resource Accounting VIEW
Inflation Accounting VIEW
Database Accounting VIEW
Bangalore City University B.Com Notes

Constitutional Values-1 Bangalore City University B.Com SEP 2024-25 1st Semester Notes

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Unit 1 [Book]
The Making of the Constitution of India: Evolution VIEW
Nationalist Movement VIEW
Composition of the Constituent Assembly VIEW
Committees of the Constituent Assembly VIEW
Enactment of the Constitution VIEW
Constituent Assembly: Role of Dr B.R. Ambedkar, Jawaharlal Nehru VIEW
Role of Sardar Vallabhbhai Patel in Constituent Assembly VIEW
Preamble of the Indian Constitution Values enshrined in the Preamble: Sovereign, Secular, Socialistic, Democratic, Republic, Justice, Liberty, Equality and Fraternity VIEW
Unit 2 [Book]
Salient Features of Indian Constitution and Basic Structure VIEW
Fundamental Rights and how these Rights are safeguarding individual liberties VIEW
Directive Principles of the State Policy; Socialist, Gandhian, and Liberal-Intellectual VIEW
Fundamental Duties VIEW
Unit 3 [Book]
Union Legislature: Parliament; Lok Sabha, Rajya Sabha, Composition, Powers, Functions VIEW
Union Executive President, Vice President, Prime Minister, Union Council of Ministry, Powers and Functions, Leadership and Collective responsibility VIEW
Judiciary: Supreme Court, High Courts, Powers and Functions VIEW
Judicial Activism in India VIEW
Bangalore City University B.Com Notes

Indian Financial System Bangalore City University B.Com SEP 2024-25 1st Semester Notes

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Unit 1 [Book]
Financial System, Introduction, Features, Objectives, Components, Structure VIEW
Role of Financial System in Economic Development VIEW
SWOT of Indian Financial System VIEW
Financial Regulators in India:
RBI VIEW
Security Exchange Board of India (SEBI) VIEW
Insurance Regulatory and Development Authority of India (IRDAI) VIEW
Pension Fund Regulatory and Development Authority (PFRDA) VIEW
Unit 2 [Book]
Financial Markets, Meaning, Objectives, Classifications, Importance VIEW
Money Market, Meaning, Types, Importance VIEW
Money Market Instruments, Meaning, Types, Features VIEW
Capital Market, Meaning, Types, Importance VIEW
Types of Capital Market Instruments VIEW
Primary Market, Meaning, Importance VIEW
Role of Primary Market in New issues Market VIEW
Secondary Market Meaning, Features VIEW
Role of Stock Market in Stock Trading VIEW
Financial Intermediaries, Meaning, Importance, Structure, Types VIEW
Functions of Financial Intermediaries in India VIEW
Unit 3 [Book]
Financial Instruments, Meaning, Importance, Types VIEW
Equity Shares, Meaning, Features VIEW
Preference Shares, Meaning, Features, Types VIEW
Debenture, Meaning, Features, Types VIEW
Financial Services, Meaning, Importance, Types VIEW
Fund Based Services, Meaning, Features, Types VIEW
Fee Based Services, Meaning, Features, Types VIEW
Specialized Financial Services VIEW
Leasing VIEW
Factoring VIEW
Forfeiting VIEW
Credit Rating Meaning VIEW
Venture Capital VIEW
Unit 4 [Book]
Commercial Banks VIEW
Structure of Commercial Banks in India VIEW
Types of Banks VIEW
Functions of Banks: Primary and Secondary Functions VIEW
Role of Commercial banks in the Economic Development VIEW
Recent trends in Banking VIEW
Unit 5 [Book]
Reserve Bank of India (RBI), Objectives, Functions VIEW
Credit Control, Meaning and Significance and Types of Credit Control Measures of RBI VIEW
Role of RBI in the Economic Development of India VIEW
Bangalore City University B.Com Notes

Business Environment Bangalore City University B.Com SEP 2024-25 1st Semester Notes

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Unit 1 [Book]
Business Environment VIEW
Types of Business Environment
Internal Business Environment VIEW
External Business Environment VIEW
Micro-Environment of business VIEW
Macro- Environment of business VIEW
Environmental analysis-Scanning, Monitoring, Forecasting, Assessment VIEW
Limitation of Environment Analysis VIEW
Unit 2 [Book]
Political Environment VIEW
Functions of the State in Business Environment VIEW
Role of Government in Business Environment VIEW
State intervention in business VIEW
Reasons for state intervention in business VIEW
Types of state intervention in business VIEW
Legal environment in Business VIEW
Impact of various laws on Indian businesses VIEW
Unit 3 [Book]
Economic Environment, Meaning, Nature, Components and Role VIEW
Factors affecting Economic Environment VIEW
Global Environment, Meaning, Approaches, Merits and Demerits VIEW
Impact of Globalisation on Indian Businesses VIEW
Foreign Market entry Strategies VIEW
MNCs VIEW
TNCs VIEW
Unit 4 [Book]
Technological Environment, Meaning, Features, Role and Components VIEW
Impact of Technological changes on Business VIEW
Technology and Society VIEW
Technology Transfer, Meaning, Benefits, Challenges VIEW
Unit 5 [Book]
Demographic Environment, Meaning, Features and Components VIEW
Natural Environment, Meaning, Features and Components VIEW
Impact of Natural environment on Business VIEW
Bangalore City University B.Com Notes

Principles of Marketing Bangalore City University B.Com SEP 2024-25 1st Semester Notes

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Unit 1 [Book]
Marketing, Meaning, Definition, Functions and Importance VIEW
Recent trends in Marketing VIEW
E-Business, Features, Players, Challenges VIEW
Tele-marketing VIEW
M-Business, Meaning, Functions, Advantage and Disadvantage VIEW
Green Marketing VIEW
Relationship Marketing VIEW
Concept Marketing VIEW
Digital Marketing VIEW
Social Media Marketing VIEW
E-tailing VIEW
Unit 2 [Book]
Micro environment, Concept, Function, Components and Challenges VIEW
Macro Environment, Meaning, Functions and Components VIEW
Unit 3 [Book]
Market Segmentation, Meaning, Bases of Market Segmentation VIEW
Requisites of Sound Market Segmentation VIEW
Consumer Behaviour, Meaning and Nature, Challenges VIEW
Factors influencing Consumer Behaviour VIEW
Buying Decision Process VIEW
Unit 4 [Book]
Marketing Mix, Meaning and Elements of Marketing Mix (Four P’s) VIEW
Product, Meaning, Features and Product Classification VIEW
Product Line, Meaning, Working, Product Line Extension, Features, Types, Benefits, and Challenges VIEW
Product Mix, Meaning, Element, Strategy VIEW
Product Lifecycle, Meaning & Stages in PLC VIEW
New Product Development, Meaning and Steps in NPD VIEW
Reasons for Failure of New Product VIEW
Pricing, Meaning, Objectives, Strategies, Nature, Scope, Challenges and Factors Influencing Pricing VIEW
Unit 5 [Book]
Physical Distribution, Meaning, Role, Factor, Types VIEW
Types of Intermediaries VIEW
Factors affecting Channel Selection VIEW
Promotion, Meaning, Significance of Promotion VIEW
Advertising, Objectives, Types, Elements, Process VIEW
Characteristics of an effective Advertisement VIEW
Personal Selling, Meaning, Objectives, Process, Importance, Techniques, Strategies and Considerations VIEW
Characteristics of a Successful Salesperson VIEW
Sales Promotion, Objectives, Need, Techniques VIEW
Sales Promotional Schemes, Meaning, Objectives, Importance, Limitations VIEW
Bangalore City University B.Com Notes

Financial Accounting Bangalore City University B.Com SEP 2024-25 1st Semester Notes

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Unit 1 [Book]
Accounting, Meaning, Scope, Objectives, Importance and Functions VIEW
Terminologies used in accounting VIEW
Users of Accounting Information VIEW
Accounting Process VIEW
Cash basis and Accrual basis of accounting VIEW
Branches of Accounting VIEW
Principles of Accounting VIEW
Accounting Concepts and Accounting Conventions VIEW
Accounting Standards, Meaning, Objectives, Functions, Need VIEW
Indian Accounting Standards (Ind AS), Meaning, Definition, Need, Objectives VIEW
Accounting Equations VIEW
Problems on Accounting Equations VIEW
Unit 2 [Book]
Accounts from Incomplete Records/Single Entry System -Meaning, Features, Merits & Demerits VIEW
Conversion into Double Entry System, Need for Conversion VIEW
Preparation of Statement of Affairs VIEW
Cashbook VIEW
Memorandum Trading Account VIEW
Total Debtors Account VIEW
Total Creditors Account VIEW
Bills Receivable Account and Bills Payable Account VIEW
Trading VIEW
Profit & Loss VIEW
Balance Sheet VIEW
Unit 3 [Book]
Consignee VIEW
Account Sales VIEW
Proforma Invoice VIEW
Goods Invoiced at Cost Price VIEW
Goods Invoiced at Selling Price VIEW
Accounting for Normal & Abnormal Loss VIEW
Valuation of Stock VIEW
Passing of Journal Entries Preparation of Ledger Accounts in the Books of Consignor and Consignee VIEW
Unit 4 [Book]
Meaning of Hire Purchase and Installment Purchase System VIEW
Difference between Hire Purchase and Installment Purchase VIEW
Hire Purchase Agreement VIEW
Hire Purchase Price VIEW
Hire Purchase Charges VIEW
Cash Price VIEW
Calculation of Cash Price VIEW
Calculation of Interest VIEW
Journal Entries and Ledger Accounts in the books of Hire Purchaser only VIEW
Unit 5 [Book]
Meaning, Objectives and Advantages of Branch Accounting VIEW
Meaning and Features of Dependent Branches VIEW
Meaning and Features of Independent Branches VIEW
Meaning and Features of Foreign Branches VIEW
Methods of maintaining Books of Accounts by the Head Office VIEW
Debtors System only when the Goods are sent at Cost Price VIEW
Goods are sent at Invoice Price VIEW
Ascertainment of Profit or Loss of Branch under Debtors System VIEW
Bangalore City University B.Com Notes

Bangalore City University B.Com Notes (SEP)

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1st Semester

Financial Accounting (Updated) VIEW
Principles of Marketing (Updated) VIEW
Business Environment (Updated) VIEW
Indian Financial System (Updated) VIEW
Constitutional Values-1 (Updated) VIEW

2nd Semester

Advanced Financial Accounting (Updated) VIEW
Human Resource Management (Updated) VIEW
Business Regulations (Updated) VIEW
Corporate Administration (Updated) VIEW
Quantitative Aptitude (No Updated, Refer Books) VIEW
Constitutional Values-2 (Updated) VIEW

3rd Semester

Corporate Accounting (Updated) VIEW
Quantitative Analysis for Business Decisions –I VIEW
Cost Accounting (Updated) VIEW
Consumer Behaviour (Updated) VIEW
Employee Performance Management (Updated) VIEW
Accounting Information System (Updated) VIEW
Start-ups and New Age Entrepreneurship (Updated) VIEW
Corporate Communication Skills (Updated) VIEW

4th Semester

Advanced Corporate Accounting VIEW
Quantitative Analysis for Business Decisions–II VIEW
Costing Methods VIEW
Brand Management VIEW
Negotiations and Conflict Management VIEW
Artificial Intelligence in Business VIEW
Banking Practice VIEW
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