Category: Bangalore North University B.Com Notes

Bangalore North University B.Com Notes

BUMASTICS – I Bangalore North University B.Com SEP 2024-25 2nd Semester Notes

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Bangalore North University B.Com Notes

Indian Financial System Bangalore North University B.Com SEP 2024-25 2nd Semester Notes

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Unit 1
Financial System, Introduction, Meaning and Components VIEW
Financial System and Economic Development VIEW
Financial Inter-mediation VIEW
An Overview of Indian Financial System Since 1951 VIEW
Financial Sector Reforms since Liberalization 1991 VIEW
Concept of Financial Engineering VIEW
Unit 2
Financial Markets, Introduction, Classifications and Importance VIEW
Money Market: Introduction, Features, and Instruments VIEW
Money Market Organization VIEW
Money Market Classifications VIEW
Role of Central Bank in Money market VIEW
Indian Money Market an Overview VIEW
Capital Markets: Introduction, Meaning and Definition, Features VIEW
Classifications of Capital Markets VIEW
Organization of Capital Market VIEW
Instruments, Components of Capital Market VIEW
Cash Markets: Equity and Debt Depository VIEW
Primary Markets: IPO, FPO, Rights Issue VIEW
Private Placements and Open Offer VIEW
Secondary Markets: NSE, BSE, OTCEI VIEW
INDEX VIEW
Composition of NIFTY and SENSEX VIEW
Depositories:
NSDL VIEW
CDSL VIEW
Role of Stock Exchanges in India VIEW
Commodity Markets Introduction and Meaning VIEW
Unit 3
Commercial Banks, Introduction, Classifications VIEW
Commercial Banks Management of Loans VIEW
Commercial Banks Role in financing Commercial and Consumer VIEW
Recent Developments like MUDRA Financing and other Social Security Schemes VIEW
Development Banks Introduction, Types, Functions, Growth VIEW
Structure and Working of Development Banks VIEW
Non-Banking Financial Companies: Introduction, Meaning, Importance, Scope, Characteristics, Functions, Types, Regulations VIEW
Regional Rural Banks: Introduction, Meaning, Objectives, Features VIEW
Regional Rural Banks: RBI Assistance, Evaluation, Major RRBs VIEW
Insurance Organisations: Introduction, Meaning, Importance, Rationale, Types, Major Players, Important Regulations VIEW
Mutual Funds, Introduction and their Role in capital market development VIEW
Types of Mutual fund Schemes (Open Ended vs Close Ended, Equity, Debt, Hybrid schemes and ETFs VIEW
Unit 4
Financial Services: Overview of Financial Services Industry VIEW
Merchant Banking VIEW
Pre and Post Issue Management VIEW
Underwriting VIEW
Book Running Lead Manager (BRLM), Role of BRLM VIEW
Regulatory Framework relating to Merchant Banking in India VIEW
Leasing and Hire Purchase VIEW
Consumer and Housing Finance VIEW
Venture Capital Finance VIEW
Factoring Services: Types of Factoring VIEW
Credit Rating Agencies: CRISIL, ICRA, CARE, Moody’s, S&P VIEW
Financial Advisory VIEW
Portfolio Management Services VIEW
Unit 5
RBI, Organisation, Objectives, Role and Functions VIEW
Monetary Policy of RBI VIEW
Impact of Credit Policy of RBI on Financial Markets VIEW
Inflation Index, WPI, CPI VIEW
AMFI: Organization, Objectives and Role VIEW
SEBI, Role of SEBI and Investor Protection VIEW
Bangalore North University B.Com Notes

Human Resource Management Bangalore North University B.Com SEP 2024-25 2nd Semester Notes

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Unit 1
HRM, Meaning, Nature, Scope, Objectives VIEW
HRM Functions VIEW
Evolution of HRM VIEW
Human Capital Management VIEW
Personnel Management VIEW
Process of HRM VIEW
Changing role of HR Officials VIEW
Emerging issues in managing Human Resources VIEW
Unit 2
Human Resource Planning (HRP), Meaning, Importance, Process VIEW
Factors affecting Human Resource Planning VIEW
Job Analysis and Design: Meaning, Need and Components of Job Analysis and Design VIEW
Recruitment VIEW
Process of Recruitment VIEW
Sources of Recruitment VIEW
Selection, Meaning, Process VIEW
Types of Selection: Tests and Interviews VIEW
Placement Meaning and Importance VIEW
Onboarding Meaning and Importance VIEW
Unit 3
Training and Development, Meaning, Importance, Method VIEW
Recent trends in Training and Development VIEW
Career Management VIEW
Management Development Programs VIEW
Unit 4
Performance Appraisal, Meaning, Purpose, and Challenges VIEW
Performance Appraisal Methods VIEW
Performance Management VIEW
Internal Mobility VIEW
Promotion, Meaning, Basis of Promotion VIEW
Transfer, Meaning, Reasons for Transfer VIEW
Meaning of Upsizing, Downsizing and Right Sizing of Workforce VIEW
Employee Compensation, Meaning, Factors influencing Compensation and Forms of Compensation VIEW
Unit 5
Employee Engagement, Meaning, Types and Drivers of Engagement VIEW
Employee Welfare, Concept , Importance, Measures VIEW
Employee Health and Wellbeing: Meaning, Measures and Strategies VIEW
Recent Trends in HRM VIEW
Challenges in HRM VIEW
Hybrid Work Model; Diversity, Equity, Inclusion and Belongingness (DEIB) initiatives; Employee Experience VIEW
People Analytics VIEW
Professional Career Development VIEW
Knowledge based Organizations (KBO) VIEW
Sexual Harassment Redressal VIEW
Workplace Bullying VIEW
Bangalore North University B.Com Notes

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

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Unit 1
Single Entry System, Meaning, Features VIEW
Ascertainment of Profits or Loss of a Sole Trader Using Statement of Affairs Method VIEW
Opening and Closing Statement of Affairs VIEW
Statement of Profit or Loss VIEW
Revised Statement of Affairs VIEW
Unit 2
Joint Venture Introduction, Meaning and Objectives VIEW
Distinction between Joint Venture and Partnership VIEW
Recording of Joint Venture Transactions (Both Journal and Ledger) VIEW
When Separate Set of Books are Maintained VIEW
When Separate set of Books are not Maintained (Co-Venturer keeps Records of own Transactions – Memorandum Joint Venture A/c Method) VIEW
Unit 3
Consignment Introduction VIEW
Consignor VIEW
Consignee VIEW
Distinction between Joint Venture and Consignment VIEW
Goods Invoiced at Cost Price VIEW
Goods Invoiced at Selling Price VIEW
Normal Loss and Abnormal Loss VIEW
Valuation of Stock VIEW
Stock Reserve VIEW
Journal Entries and Ledger Accounts in the books of Consignor and Consignee VIEW
Unit 4
Partnership firm to Limited Company Conversion: Introduction, Objectives, Purchase Consideration VIEW
Methods of Calculation of Purchase Consideration: Lump Sum Method, Net Assets Method, Net Payment Method VIEW
Mode of Discharge of Purchase Consideration VIEW
Ledger Accounts in the Books of Vendor VIEW
Incorporation Entries in the Books of Purchasing Company VIEW
Preparation of Balance Sheet in Vertical form VIEW
Unit 5
Royalty, Introduction, Meaning and Definition VIEW
Technical Terms: Royalty, Royalty Agreement, Landlord, Minimum Rent, Short Workings VIEW
Recoupment of Short Working under Restrictive (Fixed Period) and Non-restrictive (Floating Period) VIEW
Recoupment within the Life of the Lease VIEW
Accounting Treatment for Strike and Stoppage of Work VIEW
Accounting Treatment in the books of Lessee VIEW
Accounting Treatment in the books of Lessor VIEW
Journal Entries and Ledger Accounts with Minimum Rent Account VIEW
Bangalore North University B.Com Notes

Environmental Studies Bangalore North University B.Com SEP 2024-25 1st Semester Notes

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Unit 1 [Book]
Multi-disciplinary Nature of Environmental Studies, Scope and Importance VIEW
Concept of Sustainability and Sustainable Development VIEW
SDG Goals VIEW
Ecosystem, Structure and Function VIEW
Energy flow in an Ecosystem: Food Chains, Food Webs and Ecological Succession VIEW
Terrestrial Ecosystems:
Forest Ecosystem VIEW
Grassland Ecosystem VIEW
Desert Ecosystem VIEW
Aquatic ecosystems: Ponds, Streams, Lakes, Rivers, Oceans, Estuaries VIEW
Unit 2 [Book]
Natural Resources, Renewable and Non-Renewable Resources VIEW
Land Resources: Land-use and Land cover change, Land Degradation, Soil erosion, and Desertification VIEW
Forest Resources, Types and Scope VIEW
Deforestation Causes and impacts due to Mining, Dam building on environment, Forests, Biodiversity, and Tribal Populations VIEW
Water Recourses: Use and Over-exploitation of Surface and Ground water, Floods, Droughts, Conflicts over water (International and Inter-state) VIEW
Energy Resources, Renewable and Non-Renewable Energy Sources, Use of Alternate Energy Sources, Growing Energy Needs VIEW
Biodiversity and Conservation VIEW
Levels of Biological Diversity Genetic, Species and Ecosystem Diversity VIEW
Biogeographic Zones of India VIEW
Biodiversity Patterns and Global Biodiversity Hot Spots VIEW
India as a Mega Biodiversity Nation VIEW
Endangered and Endemic Species of India VIEW
Threats to Biodiversity: Habitat Loss, Poaching of Wildlife, Man-wildlife Conflicts VIEW
Biological Invasions VIEW
Conservation of Biodiversity: In-situ and Ex-situ Conservation of Biodiversity VIEW
Unit 3 [Book]
Environmental Pollution, Types, Causes, Effects and Controls VIEW
Air, Water, Soil and Noise Pollution VIEW
Nuclear Hazards and Human health Risks VIEW
Solid Waste VIEW
Management and Control Measures of Urban and Industrial Waste VIEW
Environmental Policies and Practices:
Climate Change VIEW
Global Warming VIEW
Ozone Layer Depletion VIEW
Acid Rain and Impacts on Human Communities and Agriculture VIEW
Environment Laws:
Environment Protection Act VIEW
Air (Prevention and Control of Pollution) Act VIEW
Water (Prevention and control of Pollution) Act VIEW
Wildlife Protection Act VIEW
Forest Conservation Act VIEW
International Agreements:
Montreal Protocol VIEW
Kyoto Protocol VIEW
Convention on Biological Diversity (CBD) VIEW
Nature Reserves VIEW
Tribal Populations and Rights VIEW
Human wildlife Conflicts in Indian context VIEW
Unit 4 [Book]
Human Communities and the Environment:
Human Population Growth Impacts on Environment VIEW
Human Health and Welfare VIEW
Resettlement and Rehabilitation of Project affected Persons VIEW
Disaster Management: Floods, Earthquake, Cyclones and Landslides VIEW
Chipko Environmental Movements VIEW
Silent valley Environmental Movements VIEW
Bishnois of Rajasthan Environmental Movements VIEW
Environmental ethics: Ecological, Economic, Social, Ethical, Aesthetic and Informational Value VIEW
Role of Indian and other Religions and Cultures in Environmental Conservation VIEW
Environmental Communication and Public awareness VIEW
Bangalore North University B.Com Notes

Constitutional and Moral Values Bangalore North University B.Com SEP 2024-25 1st Semester Notes

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Unit 1  
Constitution of India-An Introduction VIEW
Constitutional Values, Meaning, Nature, Scope and Relevance VIEW
Role of Dr. B.R. Ambedkar in the making of Indian Constitution VIEW
Role of Jawaharlal Nehru in the making of Indian Constitution VIEW
Fundamental Rights VIEW
Fundamental Duties VIEW
Directive Principles of State Policy VIEW
Unit 2  
Constitutional Values: Sovereignty, Democracy, Republic, Justice, Liberty, Equality, Fraternity, Dignity of the Individual VIEW
Unity and Integrity of the Nation VIEW
Unit 3  
Values in Constitutional Institutions VIEW
Legislative Morality: Role, Responsibilities of Legislature VIEW
Ethical Conduct of Elected Representatives VIEW
Executive Morality: Role Responsibilities and Conduct of the Union and State executives VIEW
Executive Ethical Considerations in Policy making VIEW
Good Governance VIEW
Judiciary, Its Role in upholding the Constitution VIEW
Judicial independence VIEW
Judiciary as Promoter of Human Rights and Democratic Values VIEW
Bangalore North University B.Com Notes

Business Decisions and Market Structures Bangalore North University B.Com SEP 2024-25 1st Semester Notes

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Unit 1
Business Decision and Economic Problems VIEW
Scarcity and Choice Nature and Scope VIEW
Positive and Normative Science VIEW
Micro and Macro aspects of Economic VIEW
Central Problems of an Economy VIEW
Production Possibility Curve VIEW
Opportunity Cost VIEW
Working of Economic Systems VIEW
Business Cycles VIEW
Basic Characteristics of the Indian Economy VIEW
Major Issues of Economic Development VIEW
Recent Trends in Indian Economy VIEW
Unit 2
Demand: Meaning, Definition, Determinants and Types VIEW
Business Significance of Consumption and Demand VIEW
Demand Schedule VIEW
Individual and Market Demand Curve VIEW
Law of Demand VIEW
Changes in Demand, Types VIEW
Elasticity of Demand VIEW
Effect of a Shift in Demand VIEW
Demand Forecasting: Survey and Statistical Methods (numerical problems on Moving Averages Method and Method of Least Square) VIEW
Consumption: VIEW
Cardinal Utility Approach VIEW
Law of Diminishing Marginal Utility VIEW
Law of Equi-Marginal Utility VIEW
Indifference Curve Approach VIEW
Budget Line VIEW
Consumer’s Equilibrium VIEW
Unit 3
Production Analysis: Theory of Production, Production Function, Factors of Production, Characteristics VIEW
Production Possibility Curves VIEW
Classical and Modern approaches to the Law of Variable Proportions, Concepts of Total Product, Average Product and Marginal Product, Fixed and Variable Factors VIEW
Law of Returns to Scale VIEW
Economies and Diseconomies of Scale VIEW
Unit 4
Supply Meaning VIEW
Supply Schedule VIEW
Individual and Market Supply Curve VIEW
Determinants of Supply, Law of Supply, Changes in Supply VIEW
Equilibrium of Demand and Supply VIEW
Determination of Equilibrium Price and Quantity VIEW
Effect of a Shift Supply VIEW
Elasticity of Supply VIEW
Theory of Costs: Basic Concepts, Sunk Costs and Future Costs; Direct Costs and Indirect Costs VIEW
Cost Curves: Total, Average, Marginal Cost Curves VIEW
Relationship of Marginal Cost to Average Cost, Fixed and Variable Cost VIEW
Unit 5
Basic Concepts of Revenue, Revenue Curves: Total, Average, Marginal Revenue Curves VIEW
Relationship of Marginal Revenue to Average Revenue VIEW
Concept of Market and Main forms of Market VIEW
Equilibrium of the Firm and Industry VIEW
Total Revenue and Total Cost Approach VIEW
Marginal Revenue VIEW
Marginal Cost Approach VIEW
Price and Output Determination in Perfect Competition VIEW
Price and Output Determination in Imperfect Competition: VIEW
Duopoly VIEW
Monopoly VIEW
Monopolistic Competition VIEW
Oligopoly VIEW
Bangalore North University B.Com Notes

Corporate Administration Bangalore North University B.Com SEP 2024-25 1st Semester Notes

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Unit 1  
Company, Introduction, Meaning, Definition, Features, Historical backdrop VIEW
Important Provisions of 2013 Companies Act VIEW
Kinds of Companies:  
One Person Company (OPC) VIEW
Private Company VIEW
Public Company VIEW
Company Limited by Guarantee VIEW
Company Limited by Shares VIEW
Holding Company VIEW
Subsidiary Company VIEW
Government Company VIEW
Listed Company VIEW
Statutory Company VIEW
Registered Company VIEW
Foreign Company VIEW
Unit 2  
Promotion: Meaning VIEW
Promoters VIEW
Functions of Promoters VIEW
Position of Promoters VIEW
Rights and Duties of Promoters  
Incorporation: Meaning, Procedure VIEW
Certificate of Incorporation VIEW
Effects of Registration, Capital Subscription, and Commencement of business VIEW
Documents of Companies:  
Memorandum of Association, Meaning, Clauses, Provisions and Procedures for Alteration VIEW
Doctrine of Constructive Notice VIEW
Articles of Association, Definition, Contents VIEW
Distinction between MOA and AOA VIEW
Subscription Stage VIEW
Meaning and Contents of Prospectus, Statement in lieu of Prospectus VIEW
Red Herring Prospectus VIEW
Issue of Shares VIEW
Allotment of Shares VIEW
Forfeiture of Shares VIEW
Book- Building Process VIEW
Concept of ASBA VIEW
Reverse Book-Building VIEW
Commencement Stage, Documents to be filed; e-filing VIEW
Registrar of Companies VIEW
Certificate of Commencement of Business VIEW
Unit 3  
Corporate Governance, Introduction, Meaning, Definitions, Importance VIEW
Corporate Ethics VIEW
Corporate Social Responsibility VIEW
Key Managerial Personnel (KMP):  
Managing Director VIEW
Whole time Directors VIEW
Chief Financial Officer VIEW
Resident Director, Independent Director VIEW
Auditors: Appointment, Powers, Duties, Responsibilities VIEW
Audit Committee VIEW
CSR Committee VIEW
Company Secretary: Meaning, Types, Qualification, Appointment, Position, Rights, Duties, Liabilities and Removal or dismissal VIEW
Institute of Company Secretaries of India (ICSI): Introduction to ICSI, Establishment, Operations and its Role in the Promotion of Ethical Corporate Practices VIEW
Unit 4  
Corporate Meetings: Introduction, Importance VIEW
Resolutions VIEW
Minutes of meeting VIEW
Requisites of a Valid meeting: Notice, Quorum, Proxy VIEW
Voting: Postal Ballot and e-voting VIEW
Role of a Company Secretary (CS) in convening the Meetings VIEW
Types of Meetings:  
Annual General Meeting VIEW
Extra-ordinary General Meeting VIEW
Board Meeting, Committee Meetings VIEW
Secretarial compliances regarding drafting of the Minutes for various Meetings VIEW
Meeting through Video Conferencing and Virtual Meetings VIEW
Unit 5  
Winding-up: Introduction and Meaning, Modes of Winding up VIEW
Consequence of Winding up VIEW
Official Liquidator VIEW
Role and Responsibilities of Liquidator VIEW
Defunct Company VIEW
Insolvency Code VIEW
Administration of NCLT, NCLAT & Special Courts VIEW
Bangalore North University B.Com Notes

Management Dynamics and Applications Bangalore North University B.Com SEP 2024-25 1st Semester Notes

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Unit 1
Management Introduction, Meaning and Definition, Nature, Scope VIEW
Evolution of Management Thoughts: Pre-Scientific Management Era and Modern Management Era VIEW
Characteristics of Management VIEW
Functional Areas of Management VIEW
Management as a Science, Art and Profession VIEW
Management and Administration VIEW
Management Principles: VIEW
FW Taylor VIEW
Henry Fayol VIEW
Unit 2
Planning, Meaning and Definition, Features, Importance VIEW
Planning, Steps, Advantages and Disadvantages of Planning VIEW
Steps in planning Process VIEW
Types of Planning, Types of Plans VIEW
Management by Objective VIEW
Management by exception VIEW
Decision making, Meaning, Characteristics VIEW
Decision making Process VIEW
Types of Decisions VIEW
Organization, Nature, Need and Importance VIEW
Organization Structure VIEW
Types of Organization Structures VIEW
Formal and Informal Organizations VIEW
Unit 3
Staffing, Introduction, Meaning, Definition, Functions VIEW
Staffing Process VIEW
Directing, Meaning and Nature VIEW
Principles of Direction VIEW
Communication Meaning, Definition, Purpose and Process VIEW
Barriers to Communication, Steps to Overcome Communication Barriers VIEW
Types of Communication VIEW
Motivation VIEW
Motivation Theories:
Maslow’s Need Hierarchy Theory VIEW
Herzberg’s Two Factor Theory, VIEW
Mc. Gregor’s X and Y theory VIEW
Unit 4
Leadership, Meaning, Characteristics VIEW
Leadership Styles:
Autocratic Style Leadership VIEW
Democratic Style Leadership VIEW
Participative Style Leadership VIEW
Laissez Faire VIEW
Transition Style VIEW
Charismatic Leadership Style VIEW
Control, Meaning, Importance, Limitation VIEW
Steps in Controlling VIEW
Principles of effective Control System VIEW
Essentials of Effective Control system VIEW
Techniques of Control VIEW
Co-ordination, Meaning, Importance and Principles of Co-ordination VIEW
Steps in Controlling VIEW
Unit 5
Business Social Responsibility, Meaning, Need and Importance VIEW
Green Management: Meaning, Green Management actions VIEW
Managerial Ethics, Meaning VIEW
Importance of Ethics in Business VIEW
Factors that determine Ethical or Unethical Behaviour VIEW
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