Fundamentals of Cost Accounting Bangalore City University BBA SEP 2024-25 3rd Semester Notes

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

Entrepreneurship and Start-up Eco System Bangalore City University BBA SEP 2024-25 3rd Semester Notes

Organizational Behaviour Bangalore City University BBA SEP 2024-25 3rd Semester Notes

Unit 1 [Book]
Organization Behaviour, Meaning, Definition, Importance VIEW
Foundations of Organization Behaviour VIEW
Foundations of Individual Behaviour: Personal Factors, Environmental Factors, Psychological Factors, Organization Systems and Resources VIEW
Learning, Meaning, Features VIEW
Learning Theories: Classical Conditioning Theory and Operant Theory VIEW
Personality, Meaning VIEW
Determinants of Personality VIEW
Personality Traits VIEW
Perception, Meaning VIEW
Factors influencing Perception VIEW
Perceptual Process VIEW
Perceptual Errors VIEW
Unit 2 [Book]
Group Dynamics, Meaning, Types of Groups, VIEW
Development of Groups, Stages of Group Development VIEW
Determinants of Group Behaviour VIEW
Team Dynamics, Meaning VIEW
Types of Teams VIEW
Team Conflict, Sources of Conflict and Ways of resolving Conflict VIEW
Unit 3 [Book]
Change, Meaning, Importance and Nature of Planned Change, Factors Influencing Change, Change Process VIEW
Change Management Meaning and Importance VIEW
Managing Change, Causes of Resistance to Change, Consequences of Resistance to Change, Overcoming Resistance to Change VIEW
Unit 4 [Book]
Meaning and Nature of Organizational Development (OD), Process VIEW
Overview of Organizational Entering VIEW
Organizational Contracting VIEW
Diagnosing, Meaning of Diagnosing, Comprehensive Model for Diagnosing VIEW
Organizational Systems: Organizational Level, Group Level and Individual Level systems VIEW
Unit 5 [Book]
Overview of OD Interventions VIEW
Human Process Interventions VIEW
Techno Structural Interventions VIEW
HRM Interventions VIEW
Strategic Change Interventions VIEW
Conditions for Optimal Success of OD VIEW
Designing Effective OD Interventions, Process of Design effective Interventions VIEW

Principles of Marketing Bangalore City University BBA SEP 2024-25 3rd Semester Notes

Unit 1 [Book]
Marketing, Meaning and Definition, Functions VIEW
Concepts of Marketing VIEW
Approaches to Marketing VIEW
Recent trends in Marketing:
E- business VIEW
Tele-marketing VIEW
M-Business VIEW
Green Marketing VIEW
Relationship Marketing VIEW
Concept Marketing VIEW
Digital Marketing VIEW
Social Media Marketing VIEW
E-tailing VIEW
Unit 3 [Book]
Market Segmentation, Meaning VIEW
Bases of Market Segmentation VIEW
Requisites of Sound Market Segmentation VIEW
Consumer Behaviour Meaning and Importance VIEW
Factors influencing Consumer Behaviour VIEW
Consumer Buying Decision Process VIEW
Unit 3 [Book]
Market Segmentation, Meaning VIEW
Bases of Market Segmentation VIEW
Requisites of Sound Market Segmentation VIEW
Consumer Behaviour Meaning and Importance VIEW
Factors influencing Consumer Behaviour VIEW
Consumer Buying Decision Process VIEW
Unit 4 [Book]
Marketing Mix, Meaning VIEW
Elements of Marketing Mix (Four P’s) Product, Price, Place, Promotion VIEW
Product, Meaning, Features, Product Classification VIEW
Product Line VIEW
Product Mix decisions VIEW
Product Lifecycle, Meaning and Stages in PLC VIEW
New Product Development, Meaning and Steps in NPD VIEW
Reasons for Failure of New Product VIEW
Pricing, Objectives VIEW
Factors influencing Pricing Policy VIEW
Methods of Pricing VIEW
Pricing Strategies VIEW
Unit 5 [Book]
Promotion, Meaning and Significance of Promotion VIEW
Promotion, Nature, Basis VIEW
Advertising, Meaning and Objectives, Types of Advertisement VIEW
Characteristics of an effective Advertisement VIEW
Personal Selling, Meaning and Importance VIEW
Characteristics of a Successful Sales Person VIEW
Sales Promotion, Meaning, Objectives VIEW
Promotional Schemes, Limitations of Promotional Schemes VIEW
Physical Distribution Meaning and Types of Channels of Distribution VIEW
Types of Intermediaries VIEW
Factors affecting Channel Selection VIEW

Constitutional Values-2 Bangalore City University BBA SEP 2024-25 2nd Semester Notes

Unit 1 [Book]
State Legislature:
Vidhana Sabha, Composition, Powers and Functions VIEW
Vidhana Parishath, Composition, Powers and Functions VIEW
State Executive:
Governor, Powers and Functions VIEW
Chief Minister, Powers and Functions VIEW
State Council of Ministry, Powers and Functions VIEW
Centre-State Relations VIEW
Co-operative Federalism and it’s Challenges VIEW
Unit 2 [Book]
Democratic Decentralization VIEW
Local Self Government, Urban Government, 73rd and 74th Constitutional amendments, Contemporary Challenges VIEW
Constitutional amendments Procedure in India: Simple, Special and Special with Concurrence with States VIEW
Basic Structure of Indian Constitution with Special reference to Keshavananda Bharathi Case VIEW
Unit 3 [Book]
Election Commission of India, Composition, Powers and Functions VIEW
Public Service Commission VIEW
UPSC VIEW
State Public Service Commission VIEW
Affirmative action VIEW
Reservation for SC/ST(23%), OBC(27%), EWS(10%) and Women (33% within) It’s Relevance VIEW

 

Corporate Accounting Bangalore City University BBA SEP 2024-25 2nd Semester Notes

Unit 1 [Book]
Meaning of Share VIEW
Types of Shares, Preference Shares and Equity Shares VIEW
Issue of Shares at par, at Premium, at Discount VIEW
Journal Entries relating to Issue of Shares VIEW
Calls-in-arrears VIEW
Forfeiture and Re-issue of Shares VIEW
Unit 2 [Book]
Meaning of Underwriting VIEW
SEBI regulations regarding Underwriting VIEW
Underwriting Commission VIEW
Types of underwriting agreement: Conditional and Firm VIEW
Determination of Liability in respect of Underwriting Contract fully Underwritten and Partially underwritten with and without firm Underwriting VIEW
Unit 3 [Book]
Introduction, Meaning Calculation of Sales ratio Profit Prior to Incorporation VIEW
Time ratio Profit Prior to Incorporation VIEW
Weighted ratio Profit Prior to Incorporation VIEW
Treatment of Capital and Revenue expenditure VIEW
Ascertainment of Pre-incorporation and Post-incorporation Profits by Preparing Statement of Profit and Loss (Vertical Format) as per Schedule III of Companies Act, 2013 VIEW
Unit 4 [Book]
Statutory Provisions regarding Preparation of Company’s Financial Statements 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
Problems on Preparation of Statement of Profit and Loss and Balance Sheet as per Schedule III of Companies Act, 2013 VIEW
Unit 5 [Book]
Corporate Financial Reporting VIEW
Corporate Financial Report, Meaning, Types, Objectives, Characteristics, Users, Components VIEW
General Corporate Information VIEW
Financial Highlights VIEW
Letter to the shareholders from the CEO VIEW
Management Discussion and Analysis VIEW
Financial Statements VIEW
Balance Sheet VIEW
Income Statement VIEW
Cash Flow Statement VIEW
Notes to Accounts VIEW
Meaning and Contents of Auditors Report VIEW
Meaning and Contents of Corporate Governance Report VIEW
Meaning and Contents of CSR Report VIEW

Statistics for Business Decisions-II Bangalore City University BBA SEP 2024-25 2nd Semester Notes

Indian Financial System Bangalore City University BBA SEP 2024-25 2nd Semester Notes

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
Unit 3 [Book]
Financial Intermediaries, Meaning, Importance, Structure, Types VIEW
Functions of Financial Intermediaries in India VIEW
Banks, Meaning, Functions and Role of Banking VIEW
Non-Banking Financial Companies, Meaning, Functions and Role VIEW
Merchant Bankers, Meaning, Functions and Role of Merchant Banker in Primary Market VIEW
Share Brokers, Meaning, Functions and Role of Share brokers in Stock Exchanges VIEW
Unit 4 [Book]
Financial Instruments, Meaning, Importance, Types VIEW
Equity Shares, Meaning, Features VIEW
Preference Shares, Meaning, Features, Types VIEW
Debenture, Meaning, Features, Types VIEW
Mutual Funds, Meaning, Features VIEW
Types of Mutual Funds VIEW
Unit 5 [Book]  
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

Human Resource Management and Practices Bangalore City University BBA SEP 2024-25 2nd Semester Notes

Unit 1 [Book]
Meaning and Definition of HRM, Features, Objectives VIEW
Importance of HRM VIEW
Functions of HRM VIEW
Process of HRM VIEW
Role of HR Manager VIEW
Trends influencing HR Practices VIEW
Unit 2 [Book]
Meaning and Importance of Human Resource Planning VIEW
Factors affecting HRP VIEW
Process of HRP VIEW
Recruitment, Meaning, Methods, Factors affecting Recruitment, Sources VIEW
Selection, Meaning, Process of Selection VIEW
Evaluation of Selection Process VIEW
Barriers to effective Selection VIEW
Steps for effective Selection VIEW
Unit 3 [Book]
On-Boarding, Meaning, Purpose of On-Boarding, Planning the On-Boarding program, Problems faced in On-boarding VIEW
Training, Need for Training, Benefits of Training VIEW
Methods of Training and Development VIEW
Evaluation of effectiveness of Training VIEW
Career Planning and Development, Need for Career Planning; Types -Horizontal and Vertical Progression, Technical, Managerial and Functional progression VIEW
Unit 4 [Book]
Performance appraisal: Meaning, Objectives, Limitations, Process, Uses VIEW
Methods of Performance Appraisal: Traditional and Modern methods of Performance Appraisal VIEW
Unit 5 [Book]
Compensation Management, Meaning and Components of Compensation Structure VIEW
Factors influencing Employee Compensation VIEW
Incentives, Meaning, Types of Incentives-Monetary and Non-monetary incentives, Individual and Group Incentives; Incentives as a component of CTC VIEW

Constitutional Values – 1 Bangalore City University BBA SEP 2024-25 1st Semester Notes

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
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