Category: Bangalore North University B.Com Notes

Bangalore North University B.Com Notes

Digital Banking and Innovation Bangalore North University BCOM SEP 2024-25 5th Semester Notes

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Unit 1
Evolution of Banking VIEW
Traditional to Digital Transformation VIEW
Comparison between Traditional Banking and Digital Banking VIEW
Digital Banking, Meaning, Features, Scope and Significance, Advantages and Limitations VIEW
Branchless Banking VIEW
Digital Banking Channels and Platforms VIEW
Digital Banking Ecosystem in India VIEW
Financial Inclusion Initiatives VIEW
Jan Dhan Initiative VIEW
Aadhaar based Banking Initiative VIEW
Mobile Banking VIEW
Reserve Bank of India (RBI) VIEW
Role of Reserve Bank of India (RBI) in Digital Banking Regulation VIEW
Bangalore North University B.Com Notes

Consumer Behaviour and Marketing Research Bangalore North University BCOM SEP 2024-25 5th Semester Notes

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Unit 1
Consumer Behaviour: Meaning, Definition, Scope and Importance VIEW
Interdisciplinary Nature of Consumer Behaviour VIEW
Consumer Research VIEW
Models of Consumer Behaviour:
Input–Process–Output Consumer Behaviour Model VIEW
Nicosia Model VIEW
Howard Sheth Model VIEW
Engel–Kollat–Blackwell Model VIEW
Application of Consumer Behaviour in Marketing VIEW
Profile of Indian Consumers VIEW
Unit 2
Individual Determinants VIEW
Consumer Needs and Motivation VIEW
Personality VIEW
Self-Concept VIEW
Psychological Determinants: VIEW
Motivation VIEW
Perceptions VIEW
Learning VIEW
Belief VIEW
Attitudes VIEW
Consumer Attitude Formation and Change VIEW
Group Determinants: Reference Group influence and Types of Consumer Groups, Factors affecting Group Influence VIEW
Family functions and Family decision-making VIEW
Social Class and Lifestyle VIEW
Culture: Characteristics and Understanding Cross-cultures VIEW
Unit 3
Consumer Decision Making, Introduction and Importance VIEW
Consumer Decision Making Process VIEW
Routine Response behaviour VIEW
Limited and extensive Problem-Solving Behaviour VIEW
Impulsive Buying Behaviour VIEW
Diffusion of Innovation: Elements, Decisions, Adoption Categories VIEW
Adoption Process VIEW
Opinion Leadership, Dynamics of Opinion Leadership Process VIEW
Environmentally Responsible Consumer Behaviour VIEW
Unit 4
Marketing Research, Meaning, Definition, Nature, Significance, Types, Problems, Process VIEW
Marketing Research Precautions VIEW
Marketing Information System VIEW
Marketing Research during different Business Phases VIEW
Unit 5  
Product Research VIEW
Advertising Research VIEW
Copy Testing VIEW
Test Marketing VIEW
Effectiveness Research VIEW
Internet Marketing Research VIEW
Cool Hunting VIEW
Commercial Eye Tracking VIEW
Marketing Research in India VIEW
Ethical issues in Marketing Research VIEW
Bangalore North University B.Com Notes

Human Resource Development Bangalore North University BCOM SEP 2024-25 5th Semester Notes

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Unit 1
Human Resource Development: Introduction, Meaning, Definition, Need and Objectives, Process VIEW
Functions of HRD Manager VIEW
Difference between HRM and HRD VIEW
Role of HRD in Organizational Effectiveness VIEW
Principles of HRD VIEW
HRD Climate, Features of a healthy HRD Climate VIEW
Recent Trends in HRD VIEW
Unit 2
Training and Development, Meaning and Importance VIEW
Training and Development: Differences VIEW
Training Process VIEW
Training Methods VIEW
Training Need Analysis: Meaning and Levels, Process, Methods VIEW
Concept of Learning VIEW
On–the–Job: Job Instruction Training, Coaching, Mentoring, Job Rotation, Apprenticeship Training, Micro Learning, AR & VR Simulation VIEW
Off–the–Job: Brainstorming, Case Studies, Role Plays, Simulations, T-Groups, Transactional Analysis, Lecture Method, In-basket Exercise, Vestibule Training, Management Games, Case Study, Programmed Instruction, Sensitivity Training VIEW
Modern Learning Practices:
Micro Learning VIEW
Blended Learning VIEW
Self-paced Learning VIEW
Project-based Learning VIEW
Knowledge Management, Strategies, HR Contributions in Knowledge Management VIEW
Talent Management, Process VIEW
Career Management VIEW
Unit 3
Performance Management, Introduction, Scope and Objectives VIEW
Performance Appraisal v/s Performance Management VIEW
Challenges to Performance Management VIEW
Performance Feedback and Feed-forward: Meaning and Importance VIEW
Unit 4
Career Planning and Development: Meaning and Importance VIEW
Career Stages: Exploration, Establishment, Mid-career, Late Career and Decline VIEW
Career Development Practices VIEW
Mentoring VIEW
Career Counselling VIEW
Career Pathing VIEW
Concept of Brain-drain to Brain-retain VIEW
Unit 5
Management Development, Process VIEW
Managerial Global Competencies VIEW
Employee Wellness VIEW
Counselling VIEW
Mental Health VIEW
Stress Management VIEW
Financial and Legal Guidance VIEW
Work-life Balance VIEW
Workplace Safety: POSH, Substance Abuse Assistance, First-aid Training, Fire-Safety Training VIEW
Bangalore North University B.Com Notes

Advanced Financial Management Bangalore North University BCOM SEP 2024-25 5th Semester Notes

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Unit 1
Cash Flow, Introduction and Meaning, Utility of Cash Flow Measurements VIEW
Classification of Cash Flows VIEW
Benefits from using Cash Flows VIEW
Cash Flows:
Discounted Cash Flow Analysis VIEW
Financing Flows VIEW
Free Cash Flow VIEW
Investment Flows VIEW
Liability Swap VIEW
Net Present Value VIEW
Operating Cash Flows VIEW
Period Payout VIEW
Price to Cash Flow Ratio VIEW
Capital Budgeting VIEW
Principles of Cash Flow Estimation, Factors influencing VIEW
Relationship between Cash Flow and Profit, Incremental Cash Flows VIEW
Components of Cash Flows: Initial Investment, Annual Cash Flows and Terminal Cash Flow VIEW
Unit 2
Risk Analysis: Introduction, Meaning, Types of Risks, VIEW
Systematic and Unsystematic Risks VIEW
Risk and Uncertainty VIEW
Techniques of Measuring Risks VIEW
RADR VIEW
Certainty Equivalent Approach VIEW
Sensitivity Analysis VIEW
Probability Approach VIEW
Decision Tree Analysis VIEW
Unit 3
Cost of Capital VIEW
Cost of Equity VIEW
Cost of Debt VIEW
WACC VIEW
Value of the Firm VIEW
Market Value of Equity VIEW
Value of Debt VIEW
Optimum Capital Structure VIEW
Theories of Capital Structures VIEW
Concept of Relevant Theories VIEW
Irrelevant Theories VIEW
Net Income Approach VIEW
Net Operating Income Approach VIEW
Traditional Approach VIEW
MM Hypothesis (including Problems on NI, NOI & MM Approach) VIEW
Unit 4
Dividend Policies: Introduction, Meaning, Definition VIEW
Types of Dividend Policy VIEW
Significance of Stable Dividend Policy VIEW
Determinants of Dividend Policy VIEW
Dividend Theories VIEW
Concept of Relevant and Irrelevant Theories VIEW
Walter’s Model and Gordon’s Model and The Miller-Modigliani (MM) Hypothesis VIEW
Unit 5
Technology-Enabled Financial Management VIEW
Digital Transformation in Financial Management VIEW
Digital Transformation in FinTech VIEW
Digital Transformation in Corporate Finance VIEW
Financial Analytics and AI in Decision Making VIEW
Real-time Finance VIEW
Predictive Planning VIEW
Sustainable and Future-oriented Finance VIEW
ESG VIEW
Sustainable Finance VIEW
Triple Bottom Line Approach VIEW
Green Finance VIEW
Emerging Trends in Financing and Capital Markets VIEW
Bangalore North University B.Com Notes

IND AS – 1 Bangalore North University BCOM SEP 2024-25 5th Semester Notes

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Unit 1
Accounting Standards: Introduction VIEW
Meaning, Definition, Objectives, Process of Formulation of Accounting Standards in India, List of Indian Accounting Standards (IND AS) VIEW
International Financial Reporting Standards: Introduction and Features VIEW
Benefits of Convergence with IFRS VIEW
Applicability of IND AS in India VIEW
Challenges in implementation of IND AS VIEW
Unit 2
Framework for Preparation of Financial Statements VIEW
Presentation of Financial Statement as Per IND AS 1: VIEW
Statement of Profit and Loss (SoPL) VIEW
Balance Sheet (SoFP) VIEW
Statement of Changes in Equity (SoCE) VIEW
Statement of Cash Flow and Notes to Accounts VIEW
Problems on Preparation of Statement of Profit and Loss as per Division II of Schedule III of Companies Act, 2013 VIEW
Problems on Preparation of Statement Balance Sheet as per Division II of Schedule III of Companies Act, 2013 VIEW
Unit 3
Indian Accounting Standards (IND AS 101) VIEW
First Time Adoption of Indian Accounting Standards (IND AS 101) VIEW
Interim Financial Reporting (IND AS 34) VIEW
Inventories (IND AS 2), Problems VIEW
Unit 4
Property, Plant and Equipment (IND AS 16) VIEW
Intangible assets (IND AS 38) VIEW
Impairment of assets (IND AS 36) VIEW
Borrowing Costs (IND AS 23) VIEW
Investment Property (IND AS 40) VIEW
Unit 5
Segment Reporting (IND AS 108) VIEW
Related Party Disclosure (IND AS 24) VIEW
Events after the Balance Sheet Date (IND AS10) VIEW
Bangalore North University B.Com Notes

Auditing Bangalore North University BCOM SEP 2024-25 5th Semester Notes

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Unit 1
Auditing, Meaning, Definition, Nature, Importance and Limitations, Relationship of Auditing with other Disciplines VIEW
Basic Principles governing an Audit VIEW
Ethical Principal VIEW
Concept of Auditor’s Independence VIEW
Standards on Auditing and Guidance Notes: Overview VIEW
Standard-setting Process VIEW
List of Standards on Auditing issued by the ICAI VIEW
List of Guidance Note(s) VIEW
Unit 2
Concept of Materiality, Materiality in Planning and Performing an Audit, Auditor’s Responsibility to apply the Concept of Materiality VIEW
Internal Control: Evaluation of Internal Control System, Testing of Internal Control VIEW
Internal Control and IT Environment VIEW
Digital Audit: Key Features of an Automated Environment, Impact of IT related Risks, Impact on Controls, Internal Financial Controls as per Regulatory requirements, Types of Controls VIEW
Audit approach VIEW
Understanding and Documenting Automated environment VIEW
Unit 3
Auditing engagement VIEW
Audit Planning (SA 300 Planning an Audit of Financial Statements) VIEW
Audit Programme VIEW
Control of Quality of Audit Work VIEW
Delegation and Supervision of Audit Work VIEW
Audit Documentation (SA 230 Audit Documentation) VIEW
Audit Working Papers VIEW
Audit Files: Permanent and Current Audit Files, Ownership and Custody of Working Papers, VIEW
Obtaining Audit Certificate VIEW
Audit evidence (SA 500 Audit Evidence): Audit procedures for Obtaining Evidence, Sources of evidence Reliability of Audit Evidence, Methods of Obtaining Audit evidence, Physical Verification VIEW
Audit Trail, Direct Confirmation, Re-computation, Analytical review Techniques, Representation by Management VIEW
Audit Sampling (SA 530 Audit Sampling): Meaning of Audit Sampling, Designing an audit Sample, Types of Sampling (Approaches to Sampling), Sample Size and Selection of items for Testing, Sample Selection Methods VIEW
Unit 4  
Vouching: Meaning and Objectives, Procedure of Vouching VIEW
Audit of Payments, Audit of Receipts, Audit of Purchases, Audit of Sales VIEW
Audit of Supplier’s Ledgers VIEW
Audit of Debtor’s Ledger VIEW
Verification: Meaning and Objectives, Impersonal Ledger, Audit of Assets and Liabilities VIEW
Valuation: Meaning and Objectives VIEW
Inventory Valuation VIEW
Unit 5  
Company Audit, Audit of Shares VIEW
Qualifications and Disqualifications of Auditors VIEW
Appointment of Auditors, Removal of Auditors, Powers and Duties of Auditors VIEW
Branch audit, Joint audit, Special audit VIEW
Reporting Requirements under the Companies Act, 2013 VIEW
Audit Report: Qualifications, Disclaimers, Adverse Opinion, Disclosures, Reports and Certificates VIEW
Bangalore North University B.Com Notes

Costing Methods and Techniques Bangalore North University BCOM SEP 2024-25 5th Semester Notes

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Unit 1
Contract Costing, Meaning, Features and Applications VIEW
Preparation of Contract Accounts VIEW
Treatment of Profit on Incomplete Contracts VIEW
Unit 2
Process Costing, Meaning, Features, Advantages, Disadvantages and Applications VIEW
Treatment of Process Losses and Gains in Cost Accounts VIEW
Preparation of Process Accounts (including Abnormal Gains and Losses) VIEW
Joint Products VIEW
By-Products VIEW
Unit 3
Service Costing: Meaning, Features, Application VIEW
Cost Units for Different Service Sectors VIEW
Preparation of Operation Cost Sheet, Transport Sector (Computation of Per Passenger Kilometer and Per Ton Kilometer) VIEW
Contract Costing, Process Costing and Service Costing: A Comparison VIEW
Unit 4
Marginal Cost VIEW
Marginal Costing: Meaning, Definition and Features VIEW
Concepts:
P/V Ratio VIEW
BEP VIEW
Margin of Safety VIEW
Angle of Incidence VIEW
Break-Even Analysis: Assumptions, Uses and Break-Even Chart VIEW
CVP Analysis VIEW
Unit 5  
Strategic Cost Management Techniques VIEW
Target Costing VIEW
Activity-Based Costing VIEW
Life Cycle Costing VIEW
Throughput Accounting VIEW
Kaizen Costing VIEW
Technological Integration:  
AI and Automation (Predictive Cost Analytics) VIEW
Automated Expense Management VIEW
Robotic Process Automation (RPA) VIEW
Real-time Cost Monitoring Value VIEW
Operational Shifts: Remote Work Expenses, Agile Accounting VIEW
Bangalore North University B.Com Notes

Income Tax – I Bangalore North University BCOM SEP 2024-25 5th Semester Notes

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Unit 1
Tax: Introduction, Meaning, Definition, Objectives VIEW
Income-Tax Act, 2025: Scope and Framework VIEW
Basic Principles for Charging Income Tax [Sec. 4] VIEW
Assessment, Types of Assessment, Procedure for Assessment VIEW
Finance Bill and Finance Act VIEW
Definitions, Tax Year [Sec. 3] VIEW
Assessee [Sec. 2(11)] VIEW
Person [Sec. 2(77)], VIEW
Income [Sec. 2(49)] VIEW
Heads of Income [Sec. 13] VIEW
Gross Total Income (GTI) [Sec. 122], Total Income [Sec. 2(108)] VIEW
Tax Administration Authorities VIEW
Unit 2
Residential Status: Introduction and Need VIEW
Determination of Residential Status of Individuals u/s [Sec. 6(2)] to [Sec. 6(8)] VIEW
Incidence of Tax for Individual Assessee [Sec. 5] VIEW
Unit 3
Capital Receipts and Revenue Receipts VIEW
Rate of Tax Under Old Tax Regime VIEW
Rate of Tax Under Default Tax Regime (New Regime) u/s 202 VIEW
Income Not be included in the Total Income [Sec. 11] VIEW
DTAA VIEW
Unit 4
Salary: Introduction, Basic Elements VIEW
Employer-employee relationship VIEW
Basis of Charge [Sec. 15] VIEW
Definition of Salary [Sec. 16] VIEW
Deduction from Salary [Sec. 19] VIEW
Allowances VIEW
Perquisites [Sec. 17] VIEW
Retirement Benefits: Gratuity, Leave Salary and Pension VIEW
Computation of Taxable Salary VIEW
Unit 5
Income from House Property: Introduction, Basic Concepts VIEW
Chargeability [Sec. 20] VIEW
Determination of Annual Value [Sec. 21] – Computation of Income: Let-out Property, Self-occupied Property, Deemed to be Let-out Property, Property not Actually occupied by the owner, Partly Let-out and Partly Self-occupied Property VIEW
Recovery of Arrears of Rent and Unrealized Rent VIEW
Deductions u/s 22: Standard Deduction and Interest on Borrowed Capital VIEW
Treatment of Pre and Post Construction Interest VIEW
Computation of Income from House Property VIEW
Bangalore North University B.Com Notes

Goods and Services Tax Bangalore North University BCOM SEP 2024-25 5th Semester Notes

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Unit 1 [Book]
Tax: Meaning, Definition and Objectives VIEW
Direct Tax v/s Indirect Tax VIEW
Basic Features of Indirect Taxes VIEW
Principal Indirect Taxes in India VIEW
Source Based Vs Destination Based Taxation Structure and its Features VIEW
GST, Need for GST in India VIEW
Historical background of GST in India VIEW
Framework of GST (Dual Model) VIEW
Taxes Subsumed under GST VIEW
Benefits of Implementing GST VIEW
Significant Amendments Made in Constitution (101st Amendment) Act, 2016 VIEW
GST Council: Constitution, Power and Functions VIEW
Unit 2 [Book]
Definitions: GST, Goods, Services, Person, Consideration, Aggregate Turnover, Fixed Establishment, Casual Taxable Person Schedule I, II, and III to the GST Act VIEW
Supply: Taxable Event, Types of Supply, Supply with Consideration in Course/ Furtherance of Business VIEW
Supply without Consideration VIEW
Continuous Supply VIEW
Composite Supply VIEW
Mixed Supply VIEW
Exempt Supply: Education Sector, Government Organization, Agriculture Sector, Interest Income, Rental Income, Transportation, Health Sector VIEW
Taxability of Interstate Supply and Intra State Supply VIEW
Unit 3
Concept of Aggregate Turnover and its Computation (Problems) VIEW
GST Registration based on Turnover VIEW
Composition Levy Scheme VIEW
Casual Registration, Levy and Collection of CGST/SGST/IGST VIEW
Concept of Reverse Charge Mechanism (RCM) VIEW
Concept of Branch Transfers VIEW
Tax Invoice and Essential Elements in Invoice VIEW
Concept of GST on items Containing Alcohol, Petroleum Products and Tobacco Products VIEW
Unit 4
Time of Supply for Goods and Services (Point of Tax) for both Forward and Reverse Charge when Consideration is Received in Money and when Consideration Other than Money VIEW
Residuary Cases VIEW
Value of Supply to Unrelated Persons when Price is the Sole Consideration of the Supply VIEW
Computation of Value of Supply of Goods and Services (Inclusions and Exclusions) VIEW
Concept of Discount and its Treatment VIEW
Unit 5 [Book]
Input: Input Goods, Input Services, Input Capital Goods VIEW
Concept of elimination of Tax Cascading Effect through Value Added Tax System VIEW
Input Tax Credit, Eligibility and conditions for taking ITC VIEW
Cross Utilization of ITC between Goods and Services VIEW
Blocked Credits Sec 17(5) VIEW
Electronic Credit Ledger, Electronic Cash Ledger VIEW
Setting-off of ITC and Payment of Tax VIEW
Computation of GST, Full-fledged Problems VIEW
GST Returns VIEW
Returns for Outward supply (GSTR-1) VIEW
Returns for Inward Supply (GSTR-2A and 2B) VIEW
Final Monthly Returns (GSTR-3B) VIEW
Due Dates, Late Fees and Interest VIEW
Bangalore North University B.Com Notes

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

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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
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