Category: Bangalore North University B.Com Notes

Bangalore North University B.Com Notes

Computer Applications in Business Bangalore North University B.Com SEP 2024-25 4th Semester Notes

indiafreenotesby indiafreenotes0
Unit 1 [Book]
Computer, Meaning, Definitions, Characteristics and Components VIEW
Applications of Computers VIEW
Elements of Computing Process VIEW
Classifications of Computers VIEW
Block Diagram of a Digital Computer VIEW
Computer Network, Meaning, Objectives, Types and Comparison VIEW
Internet, Introduction, Objectives and Application VIEW
World Wide Web (WWW), Concepts, Features VIEW
Website Address and URL VIEW
Internet Service Provider (ISP), Concepts and Role VIEW
Modes of Connecting Internet (Hotspot, WI-FI, LAN, Cable, Broadband, USB Tethering) VIEW
Unit 2 [Book]
Software VIEW
Difference between Open Source and Proprietary Software VIEW
Operating System VIEW
Operating Systems for Desktop and Laptop (Microsoft Windows, UNIX, & BSD, GNU Linux os like Debian, Redhat, Ubuntu, Apple Mac os) VIEW
Operating Systems for Mobiles and Tablets VIEW
File Extension, Concepts, Objectives and Types VIEW
Open Document Format (ODF) VIEW
MS Office Document Format VIEW
Web Clients VIEW
Popular Web Browsers (Mozilla Firefox, Internet Explorer, Google Chrome, Apple Safari, etc.) VIEW
URL (Uniform Resource Locator), Concepts, Examples and Structures VIEW
Popular Search Engines VIEW
Downloading and Printing Web Pages VIEW
Unit 3 [Book]
Office Suites VIEW
Word Processing VIEW
Opening Word Processing Package, Title Bar, Menu Bar, Toolbars, Sidebar VIEW
Text Processing, Introduction to Text Processing Software, Creating, Saving, Printing and modification in Document VIEW
Microsoft Word (Entering Text, Formatting, Editing, Headers and Footers, Column and Section Page Layout, Thesaurus, Replace, Cut and Paste) VIEW
Unit 4 [Book]
Spreadsheet, Concepts VIEW
Elements of Spreadsheet VIEW
Creating of Spreadsheet VIEW
Auto Completion of Series VIEW
Sort and Filters VIEW
Freeze Pane VIEW
Performing Calculations by using the SUM, MIN, MAX, COUNT and AVERAGE functions VIEW
Operations by using the IF Functions, SUMIF, AVERAGEIF and COUNTIF VIEW
Text Functions: LEN, TRIM, PROPER, UPPER, LOWER, CONCATENATE VIEW
Bangalore North University B.Com Notes

International Business Environment Bangalore North University B.Com SEP 2024-25 4th Semester Notes

indiafreenotesby indiafreenotes0
Unit 1 [Book]
International Business, Meaning and Definitions VIEW
International Business Environment, Meaning, Definitions, Importance and Features VIEW
Micro and Macro Environment Approaches to International Business VIEW
Stages of Internationalization VIEW
Modes of Entry into International Business VIEW
Ripple Effects of Globalization VIEW
Multinational Corporations VIEW
Advantages of Host and Home Countries of Multinational Corporations VIEW
Criticisms of MNC’s VIEW
Indian’s Presence in Global Business VIEW
Unit 2 [Book]
Political Environment in International Business, Introduction and Meaning VIEW
Political Risk, Concepts, Meaning, Features, Sources, Types and Causes VIEW
Remedial Measures to be undertaken by MNC to tackle Political Risk VIEW
Legal Environment VIEW
Systems of Law VIEW
International Disputes VIEW
Dispute Settlement Mechanism VIEW
Resolution Implications for International Manager VIEW
Unit 3 [Book]
Social Environment in International Business, Introductions, Meaning, Needs and Importance VIEW
Impact of Social Environment on International Trade VIEW
Culture, Introduction, Meaning and Features VIEW
Elements of Culture VIEW
Multiculturalism, Concepts, Characteristics and Managing Multiculturalism VIEW
Indian Culture and Impact of Global Culture on Indian Culture VIEW
Cross Cultural Communication VIEW
Hofstede’s Cultural Dimensions Theory VIEW
Unit 4 [Book]
Economic Environment, Concepts, Meaning, Features, Components and Importance VIEW
Economic Policies VIEW
Discretionary Policy VIEW
Policy Rules VIEW
Macro Economic Factors affecting Investment Decisions VIEW
Foreign Investment Sources VIEW
Foreign Direct Investment (FDI) VIEW
Factors Influencing FDI VIEW
Inbound FDI VIEW
Outbound FDI VIEW
Foreign Portfolio Investment VIEW
FPI vs FDI VIEW
Capital Inflow VIEW
Capital Outflow VIEW
Unit 5 [Book]
Natural Environment, Meaning and Importance VIEW
Evaluation of Interaction between Foreign Trade and Environment VIEW
Green Business VIEW
Sustainability Strategies VIEW
Green Business Practices VIEW
Ecomarks VIEW
Environmental Impact Statement (EIS) VIEW
Environmental Management Plan (EMP) VIEW
ISO 14000 VIEW
Information Technology VIEW
Impact of Information Technology on International Business VIEW
Role Played by Satellite Signals in Assisting Government and Private Sectors VIEW
Bangalore North University B.Com Notes

Rural Marketing Bangalore North University B.Com SEP 2024-25 4th Semester Notes

indiafreenotesby indiafreenotes0
Unit 1 [Book]
Rural Marketing, Concepts, Meaning, Natures, Scope and Features VIEW
Evolution and Development of Rural Marketing in India VIEW
Rural Markets, Concepts, Features, Classification, Scopes, Importance and Challenges VIEW
Rural v/s Urban Markets VIEW
Rural Business Environment, Concepts, Nature, Scope, Advantages and Challenges VIEW
Opportunities and Challenges in Rural Marketing VIEW
Government Initiatives for Rural Development and its Role in Rural Marketing VIEW
Unit 2 [Book]
Rural Consumer Behavior, Concepts, Meaning, Characteristics and Factors VIEW
Cultural, Social & Economic Aspects of Rural Buyers VIEW
Buying Decision Process in Rural Households VIEW
Role of Opinion Leaders and References Group in Buying Decision VIEW
Unit 3 [Book]
Rural Marketing Mix VIEW
Product Planning and Design for Rural Markets VIEW
Pricing Strategies for Rural Consumers VIEW
Rural Distribution Channels and Logistics VIEW
Role of Retailers in Distribution VIEW
Promotional Tools and Media in Rural Areas VIEW
Packaging and Branding for Rural Markets VIEW
Unit 4 [Book]
Target and Positioning in Rural Context VIEW
Distribution Strategies in Rural Areas VIEW
Rural Supply Chain Management VIEW
Promotions and Communications Strategies for Rural Consumers VIEW
Roles of Sales Force and Personal Selling Rural Areas VIEW
Institutional Support in Rural Marketing Including NGOs, SHGs and Cooperatives VIEW
Unit 5 [Book]
Impact of Digital Technology on Rural Marketing VIEW
E-Rural Marketing VIEW
Role of Microfinance in Rural Marketing VIEW
Rural Credit System VIEW
Green Marketing VIEW
Sustainable Practices in Rural Areas VIEW
Circular Economy & Rural Innovation VIEW
Emerging Business Models IN Rural Areas VIEW
Rural Entrepreneurship VIEW
Future Outlook of Rural Marketing in India VIEW
Bangalore North University B.Com Notes

Entrepreneurship and Start-ups Bangalore North University B.Com SEP 2024-25 4th Semester Notes

indiafreenotesby indiafreenotes1
Unit 1 [Book]
Entrepreneurship, Introductions, Meaning, Definitions, Importance, Types and Functions VIEW
Factors Influencing Entrepreneurship VIEW
Qualities of a Successful Entrepreneur VIEW
Entrepreneur vs Manager VIEW
Role of Entrepreneur in Economic Development VIEW
Women Entrepreneur, Introductions, Meaning, Definitions, Importance, Problems and Challenges VIEW
Associations Promoting Women Entrepreneurs VIEW
Rural Entrepreneurs, Meaning, Definitions and Importance, Problems and Challenges VIEW
Unit 2 [Book]
Small Scale Industry, Meaning, Definitions, Features, Functions, Types, Advantages and Challenges VIEW
Product Range VIEW
Ownership Pattern of Small-Scale Industries VIEW
Role of Small-Scale Industry in Economic Development VIEW
Problem Faced by Small-Scale Industry VIEW
Policies Governing Small-Scale Industry (SSI) VIEW
Unit 3 [Book]
Start-Ups, Introduction, Meaning, Definitions, Objectives, Characteristics, Types, Scope, and Functions VIEW
Eligibility Criteria for Start-ups VIEW
Stand-Up India VIEW
Single Point Registration Scheme VIEW
Steps in Starting New Venture: Locations, Clearances, and Permits Required VIEW
Start-Up Life Cycle VIEW
Challenges Faced by Start-Ups in India VIEW
Unit 4 [Book]
Idea Generation, Meaning & Steps VIEW
Business Plan, Introduction, Meaning, Definitions, and Importance VIEW
Preparation of Business Plan VIEW
Format of Business Plan VIEW
Financial, Marketing, Human Resource, Technical and Social Aspects of Business Plan VIEW
Common Pitfalls to be Avoided in Preparation of Business Plan VIEW
New Age Business VIEW
FinTech, EdTech, Health Care, Agri Tech, Defence, IT, Space, Robotics, Digital Transformation VIEW
Unit 5 [Book]
Handholding, Concepts, Objectives, Components, Importance, Challenges and Solutions VIEW
Funding VIEW
Incentives VIEW
Incubation Centres, Meaning, Objectives and Services VIEW
Credit Guarantee Scheme for Start-ups VIEW
Tax Exemptions & Legal Support by Government VIEW
Other State Initiatives to Support Start-ups VIEW
Pradhan Mantri MUDRA Yojana VIEW
Venture Capital Schemes VIEW
Angel Investors VIEW
Support for International Patent Protection in Electronics and Information Technology (SIP-EIT) VIEW
Extra Mural Research Funding VIEW
Bangalore North University B.Com Notes

Cost Accounting Bangalore North University B.Com SEP 2024-25 4th Semester Notes

indiafreenotesby indiafreenotes1
Unit 1 [Book]
Cost Accounting, Meaning, Definitions, Objectives, Scope, Functions, Uses, Advantages and Limitations VIEW
Cost Accounting, Meaning, Methods, Techniques, Importance and Limitations VIEW
Difference between Cost Accounting and Financial Accounting VIEW
Elements of Cost VIEW
Classifications of cost VIEW
Cost Reduction and Cost Control VIEW
Cost Sheet VIEW
Proforma of a Cost Sheet VIEW
Tenders and Quotations VIEW
Unit 2 [Book]
Material Cost, Introductions, Meaning, Importance and Types VIEW
Procedure for Procurement of Materials VIEW
Duties of Store Keeper VIEW
Stock Level Setting VIEW
Concepts of EOQ VIEW
Material Issues- Preparation of Stores Ledger: FIFO, LIFO, Simple Average Price, Weighted Average Price Method VIEW
Unit 3 [Book]
Employee Cost, Concepts, Meaning, Objectives, Components, Methods, Classifications, and Importance VIEW
Attendance Procedure VIEW
Time Keeping and Time Booking VIEW
Idle Time, Concepts, Causes, Treatment of Normal and Abnormal Idle Time VIEW
Over Time, Causes and Treatment VIEW
Remuneration VIEW
Computation of Wage Under Time and Piece Rate VIEW
Incentive Schemes, Components, Types VIEW
Incentive Systems (Hasley Plan, Rowan Plan, Taylor’s & Merrick Differential Piece Rate System) VIEW
Unit 4 [Book]
Overheads, Introduction, Meaning and Classification VIEW
Accounting for Overheads, Estimation, Collection & Cost Allocation VIEW
Apportionment VIEW
Re-apportionment VIEW
Absorption of Overheads VIEW
Primary Overhead Distribution VIEW
Secondary Overhead Distribution VIEW
Repeated Distribution Method VIEW
Repeated and Simultaneous Equation Method VIEW
Computation of Machine Hour Rate VIEW
Unit 5 [Book]
Reconciliation, Introduction, Meaning, Definitions and Procedures VIEW
Reasons for Difference in Profits Under Financial and Cost Accounts VIEW
Reconciliation of Profits of Cost and Financial Accounts VIEW
Preparation of Reconciliation Statements VIEW
Memorandum Reconciliation Account VIEW
Bangalore North University B.Com Notes

Financial Management Bangalore North University B.Com SEP 2024-25 4th Semester Notes

indiafreenotesby indiafreenotes1
Unit 1 [Book]
Finance, Introduction, Meaning, Definitions, Objectives, Types and Source of Finance VIEW
Business Finance VIEW
Financial Management, Concept, Introduction, Objectives, Functions and Goals VIEW
Financial Planning, Objectives, Steps and Importance VIEW
Essentials of Effective Financial Planning VIEW
Factors Influencing a Financial Plan VIEW
Recent Trends in Financial Management VIEW
Crypto Currency Market VIEW
AI in Financial Management VIEW
Unit 2 [Book]
Time Value of Money, Introduction, Meaning, Definition and Need VIEW
Future Value: Single Flow, Uneven Flow and Annuity VIEW
Present Value: Single Flow, Uneven Flow and Annuity VIEW
Double Period VIEW
Cost of Capital, Introduction, Meaning and Definitions VIEW
Computation of Cost of Capital VIEW
Unit 3 [Book]
Financing Decision, Introductions, Meaning, Definitions, and Importance VIEW
Capital Structure, Meaning & Definition VIEW
Factors influencing Capital Structure VIEW
Optimum Capital Structure VIEW
Leverages, Meaning and Types VIEW
Computation and Implication VIEW
Analysis of EBIT VIEW
Unit 4 [Book]
Capital Budgeting, Introductions, Meaning, Definitions VIEW
Factors Affecting Capital Budgeting VIEW
Techniques of Capital Budgeting VIEW
Discounted Cash Flow Methods: Net Present Value, Internal Rate of Return, Payback Period VIEW
Dividend Decision, Introductions, Meaning, Definitions, Objectives, Types VIEW
Determinants of Dividend Policy VIEW
Unit 5 [Book]
Working Capital, Introductions, Meaning, Definitions VIEW
Significance of Adequate Working Capital VIEW
Consequences of Excess or Inadequate Working Capital VIEW
Determinants of Working Capital VIEW
Sources of Working Capital VIEW
Cash Management, Meaning & Definitions VIEW
Motives of Holding Cash VIEW
Cash Management Tools VIEW
Receivables Management, Meaning, Definitions, Objectives, Purpose VIEW
Inventory Management, Meaning, Definitions, Purpose, Importance VIEW
Bangalore North University B.Com Notes

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

indiafreenotesby indiafreenotes1
Unit 1 [Book]
Goodwill, Introductions, Meaning, Definitions, Needs, Origins and Factors affecting Goodwill VIEW
Provision Regarding Goodwill in Various Accounting Standards VIEW
Methods of Valuation of Goodwill VIEW
Unit 2 [Book]
Valuation of Shares, Introductions, Meaning, Needs and Factors Affecting Valuation of Shares VIEW
Methods of Valuation of Shares VIEW
Valuations of Fully Paid-Up and Partly Paid-Up Equity Shares VIEW
Net Assets Method of Valuation of Share VIEW
Yield Method of Valuation of Shares VIEW
Fair Value Method of Shares VIEW
Earning Capacity Method VIEW
Unit 3 [Book]
Liquidation of Company, Introduction, Meaning and Definition VIEW
Methods of Liquidation VIEW
Preferential Payments, Introductions, Meaning, Features and Types VIEW
Overriding Preferential Payments as per the Insolvency and Bankruptcy Code VIEW
Power and Duties of Liquidators VIEW
Liquidator’s Remuneration VIEW
Order of Disbursement to be made by Liquidator VIEW
Preparation of Liquidator’s Final Statement of Account VIEW
Unit 4 [Book]
Merger and Acquisition, Meaning, Types and Objectives VIEW
Provisions of AS-14 VIEW
Amalgamation, Meaning, Reasons, Types VIEW
Amalgamation in the Nature of Merger and Purchase VIEW
Accounting for Amalgamation VIEW
Purchase Consideration, Lump Sum Method, Net Assets Method, Net Payment Method, Shares Exchange Method VIEW
Discharge of Purchase Consideration VIEW
Unit 5 [Book]
Closing Journal Entries and Ledger Accounts in the Books of Transferor Company VIEW
Opening Journal Entries in the Books of Transferee Company VIEW
Calculation of Goodwill VIEW
Calculation of Capital Reserve VIEW
Preparation of Balance Sheet after Merger as per Schedule III of Companies Act 2013 VIEW
Bangalore North University B.Com Notes

Constitutional and Moral Values – 2 Bangalore North University B.COM SEP 2024-25 3rd Semester Notes

indiafreenotesby indiafreenotes1
Unit 1 Constitutional Values in Action: A Legislative perspective
Reservation Policies for SCs, STs, OBCs, and EWS VIEW
Protection of Women from Domestic Violence Act-2005 VIEW
Right to Information Act-2005 VIEW
The Karnataka Land Reforms Act-1961 VIEW
The Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989 VIEW

Unit 2 Constitutional Morality Through the Lens of Landmark Judgements
I.C. Golak Nath vs State of Punjab (AIR 1967 SC 1643) VIEW
Keshavananda Bharathi vs State of Kerala (AIR 1973 SC 1461) VIEW
Minerva Mills vs Union of India (1980 SC 1789) VIEW
Shah Bano’s Case (1985 2 SCC 556) VIEW
Indian Young Lawyers Association vs State of Kerala VIEW
Nabam Rebia Judgement (2016) VIEW
S.R. Bommai vs Union of India (AIR 1994 SC 1918) VIEW
Unit 3 Electoral Process and Challenges to Constitutional Values in Contemporary India
Election Commission, Electoral Values, Electoral malpractices, and Code of Conduct VIEW
Corruption in India VIEW
Hate Speech by Politicians VIEW
Communal Violence VIEW
Dynastic and Caste Politics VIEW
Human Rights Violations VIEW
Terrorism and Separatist VIEW
Religious and Ethnic Conflicts VIEW
Bangalore North University B.Com Notes

Banking and Insurance Bangalore North University B.COM SEP 2024-25 3rd Semester Notes

indiafreenotesby indiafreenotes1
Unit 1 [Book]
Bank, Introduction, Meaning, Definition, Functions and Types VIEW
Banking, Meaning, Definition and Types VIEW
Know Your Customer (KYC) Norms VIEW
Banker and Customer Relationship VIEW
Types of Customers: General and Special VIEW
Banking Innovations: VIEW
Digital Banking VIEW
NEFT VIEW
RTGS VIEW
ECS VIEW
UPI VIEW
Unit 2 [Book]
Negotiable Instruments, Meaning, Characteristics and Types VIEW
Promissory Note VIEW
Bill of Exchange VIEW
Certificate of Deposits VIEW
Cheques, Meaning, Definition VIEW
Crossing of Cheques, Meaning, Types and Rules, Material Alterations VIEW
Endorsement, Meaning & Definition, Kinds of Endorsement VIEW
Unit 3 [Book]
Collecting Banker Meaning, Duties and Responsibilities VIEW
Statutory Protection to Collecting Banker VIEW
Banker as a holder in due course VIEW
Holder for value VIEW
Paying Banker: Meaning, Precautions VIEW
Statutory Protection to the Paying Banker VIEW
Grounds for Dishonour of Cheques VIEW
Consequences of Wrongful dishonour of Cheques VIEW
Lending Operations VIEW
Principles of Bank Lending VIEW
Kinds of Lending Facilities:
Loans VIEW
Cash Credit VIEW
Overdraft VIEW
Bills Discounting VIEW
Letter of Credit VIEW
NPA, Meaning, Circumstances and Impact VIEW
Regulations of Priority Sector lending for Commercial Banks VIEW
Unit 4 [Book]
Insurance Basic concept of Risk, Types of Business Risk, Risk and Return Relationship, Risk Assessment and Transfer VIEW
Insurance, Introduction, Meaning and Definition, Types and Basic Principles VIEW
Insurance v/s Assurance VIEW
Insurance Intermediaries VIEW
Life Insurance VIEW
General Insurance VIEW
New Insurance Products VIEW
Underwriting Process VIEW
Re-insurance VIEW
Unit 5 [Book]
Banking Ombudsman VIEW
Insurance Ombudsman VIEW
Bancassurance, Models and Benefits VIEW
Financial Inclusion VIEW
Pradhan Mantri Jan Dhan Yojana VIEW
Anti-Money Laundering (AML) VIEW
Mergers & Acquisitions in BFSI Sector VIEW
Digital Disruption in the BFSI Sector VIEW
Blockchain in Fintech VIEW
Cyber Security and Data Protection in Banking and Insurance VIEW
Bangalore North University B.Com Notes

Fundamentals of LSCM Bangalore North University B.COM SEP 2024-25 3rd Semester Notes

indiafreenotesby indiafreenotes1
Unit 1 [Book]
Logistics, Meaning, Definition, Features, Objectives and Significance, Components, Types VIEW
Logistics in Global Organizations VIEW
Components of 7R VIEW
Marketing Channel VIEW
Logistics Channel VIEW
Logistics Cost VIEW
Reduction in Logistics Cost VIEW
Benefits of Efficient Logistics VIEW
Technology and Logistics VIEW
Informatics VIEW
Logistics Optimization VIEW
Listing of Sub-sectors of Logistics VIEW
Unit 2 [Book]
Supply Chain Management, Meaning, Definition and Functions, Types of Supply Chain (Lean, Agile, Responsive, Digital and Green) VIEW
Differences between Logistics and Supply Chain Management VIEW
Linkage between Logistics and SCM VIEW
Stages of Supply Chain VIEW
Supply Chain Push and Pull Strategies VIEW
Role of Supply Chain Management in achieving Organizational Goals VIEW
Demand Forecasting and its impact on Supply Chain Planning VIEW
Supply Chain Risk Management VIEW
Key issues in Supply Chain Management and Conflict Resolution VIEW
Unit 3 [Book]
Procurement, Meaning and Definition VIEW
Purchasing and Supply VIEW
Difference between Procurement and Purchasing VIEW
Sources of Procurement VIEW
Procedures for Procurement VIEW
Direct and Indirect Procurements VIEW
Capital and Operational Expenditure VIEW
Invoice Clearance and Payment VIEW
Organization Structures for Procurement Functions VIEW
IT Systems in Procurement: e-requisitioning, e-catalogue, e-sourcing, e- Payment Technologies VIEW
Product Packaging VIEW
Warehousing, Meaning, Definition, Types VIEW
Bonded Warehousing VIEW
Role of Warehousing in the Supply Chain VIEW
Warehouse Management System (WMS) VIEW
Warehouse Design and Layout Storage System and Equipment VIEW
Unit 4 [Book]
Inventory Management, Types of Inventories, Different Costs of Inventory VIEW
Inventory Control Techniques:
Economic Order Quantity VIEW
Just in Time VIEW
ABC analysis VIEW
Material Requirements Planning (MRP): VIEW
Distribution Management, Introduction, Meaning, Definition VIEW
Distribution Channels: First Mile, Middle Mile and Last Mile Delivery VIEW
Distribution Network Design VIEW
Distribution Resource Planning VIEW
Reverse and Return Logistics VIEW
Unit 5 [Book]
Transport Management, Introduction, Meaning VIEW
Different Modes of and Transportation: Ocean, Air, Rail, Road, Inland Waterways and Pipeline VIEW
Multimodal Transportation VIEW
Fleet Management VIEW
Road Transportation Documentation and Regulations VIEW
Vehicle Scheduling and Routing VIEW
Volumetric Freight Calculations VIEW
POD (Port of Discharge and Proof of Discharge) and its Importance VIEW
Transportation Performance Metrics VIEW
Technology in Transportation: GPRS Tracking, Transport Security, Drone for Last mile Delivery VIEW
error: Content is protected !!