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

Unit 1 [Book]
International Business, Meaning and DefinitionsVIEW
International Business Environment, Meaning, Definitions, Importance and FeaturesVIEW
Micro and Macro Environment Approaches to International BusinessVIEW
Stages of InternationalizationVIEW
Modes of Entry into International BusinessVIEW
Ripple Effects of GlobalizationVIEW
Multinational CorporationsVIEW
Advantages of Host and Home Countries of Multinational CorporationsVIEW
Criticisms of MNC’sVIEW
Indian’s Presence in Global BusinessVIEW
Unit 2 [Book]
Political Environment in International Business, Introduction and MeaningVIEW
Political Risk, Concepts, Meaning, Features, Sources, Types and CausesVIEW
Remedial Measures to be undertaken by MNC to tackle Political RiskVIEW
Legal EnvironmentVIEW
Systems of LawVIEW
International DisputesVIEW
Dispute Settlement MechanismVIEW
Resolution Implications for International ManagerVIEW
Unit 3 [Book]
Social Environment in International Business, Introductions, Meaning, Needs and ImportanceVIEW
Impact of Social Environment on International TradeVIEW
Culture, Introduction, Meaning and FeaturesVIEW
Elements of CultureVIEW
Multiculturalism, Concepts, Characteristics and Managing MulticulturalismVIEW
Indian Culture and Impact of Global Culture on Indian CultureVIEW
Cross Cultural CommunicationVIEW
Hofstede’s Cultural Dimensions TheoryVIEW
Unit 4 [Book]
Economic Environment, Concepts, Meaning, Features, Components and ImportanceVIEW
Economic PoliciesVIEW
Discretionary PolicyVIEW
Policy RulesVIEW
Macro Economic Factors affecting Investment DecisionsVIEW
Foreign Investment SourcesVIEW
Foreign Direct Investment (FDI)VIEW
Factors Influencing FDIVIEW
Inbound FDIVIEW
Outbound FDIVIEW
Foreign Portfolio InvestmentVIEW
FPI vs FDIVIEW
Capital InflowVIEW
Capital OutflowVIEW
Unit 5 [Book]
Natural Environment, Meaning and ImportanceVIEW
Evaluation of Interaction between Foreign Trade and EnvironmentVIEW
Green BusinessVIEW
Sustainability StrategiesVIEW
Green Business PracticesVIEW
EcomarksVIEW
Environmental Impact Statement (EIS)VIEW
Environmental Management Plan (EMP)VIEW
ISO 14000VIEW
Information TechnologyVIEW
Impact of Information Technology on International BusinessVIEW
Role Played by Satellite Signals in Assisting Government and Private SectorsVIEW

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

Unit 1 [Book]
Rural Marketing, Concepts, Meaning, Natures, Scope and FeaturesVIEW
Evolution and Development of Rural Marketing in IndiaVIEW
Rural Markets, Concepts, Features, Classification, Scopes, Importance and ChallengesVIEW
Rural v/s Urban MarketsVIEW
Rural Business Environment, Concepts, Nature, Scope, Advantages and ChallengesVIEW
Opportunities and Challenges in Rural MarketingVIEW
Government Initiatives for Rural Development and its Role in Rural MarketingVIEW
Unit 2 [Book]
Rural Consumer Behavior, Concepts, Meaning, Characteristics and FactorsVIEW
Cultural, Social & Economic Aspects of Rural BuyersVIEW
Buying Decision Process in Rural HouseholdsVIEW
Role of Opinion Leaders and References Group in Buying DecisionVIEW
Unit 3 [Book]
Rural Marketing MixVIEW
Product Planning and Design for Rural MarketsVIEW
Pricing Strategies for Rural ConsumersVIEW
Rural Distribution Channels and LogisticsVIEW
Role of Retailers in DistributionVIEW
Promotional Tools and Media in Rural AreasVIEW
Packaging and Branding for Rural MarketsVIEW
Unit 4 [Book]
Target and Positioning in Rural ContextVIEW
Distribution Strategies in Rural AreasVIEW
Rural Supply Chain ManagementVIEW
Promotions and Communications Strategies for Rural ConsumersVIEW
Roles of Sales Force and Personal Selling Rural AreasVIEW
Institutional Support in Rural Marketing Including NGOs, SHGs and CooperativesVIEW
Unit 5 [Book]
Impact of Digital Technology on Rural MarketingVIEW
E-Rural MarketingVIEW
Role of Microfinance in Rural MarketingVIEW
Rural Credit SystemVIEW
Green MarketingVIEW
Sustainable Practices in Rural AreasVIEW
Circular Economy & Rural InnovationVIEW
Emerging Business Models IN Rural AreasVIEW
Rural EntrepreneurshipVIEW
Future Outlook of Rural Marketing in IndiaVIEW

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

Unit 1 [Book]
Entrepreneurship, Introductions, Meaning, Definitions, Importance, Types and FunctionsVIEW
Factors Influencing EntrepreneurshipVIEW
Qualities of a Successful EntrepreneurVIEW
Entrepreneur vs ManagerVIEW
Role of Entrepreneur in Economic DevelopmentVIEW
Women Entrepreneur, Introductions, Meaning, Definitions, Importance, Problems and ChallengesVIEW
Associations Promoting Women EntrepreneursVIEW
Rural Entrepreneurs, Meaning, Definitions and Importance, Problems and ChallengesVIEW
Unit 2 [Book]
Small Scale Industry, Meaning, Definitions, Features, Functions, Types, Advantages and ChallengesVIEW
Product RangeVIEW
Ownership Pattern of Small-Scale IndustriesVIEW
Role of Small-Scale Industry in Economic DevelopmentVIEW
Problem Faced by Small-Scale IndustryVIEW
Policies Governing Small-Scale Industry (SSI)VIEW
Unit 3 [Book]
Start-Ups, Introduction, Meaning, Definitions, Objectives, Characteristics, Types, Scope, and FunctionsVIEW
Eligibility Criteria for Start-upsVIEW
Stand-Up IndiaVIEW
Single Point Registration SchemeVIEW
Steps in Starting New Venture: Locations, Clearances, and Permits RequiredVIEW
Start-Up Life CycleVIEW
Challenges Faced by Start-Ups in IndiaVIEW
Unit 4 [Book]
Idea Generation, Meaning & StepsVIEW
Business Plan, Introduction, Meaning, Definitions, and ImportanceVIEW
Preparation of Business PlanVIEW
Format of Business PlanVIEW
Financial, Marketing, Human Resource, Technical and Social Aspects of Business PlanVIEW
Common Pitfalls to be Avoided in Preparation of Business PlanVIEW
New Age BusinessVIEW
FinTech, EdTech, Health Care, Agri Tech, Defence, IT, Space, Robotics, Digital TransformationVIEW
Unit 5 [Book]
Handholding, Concepts, Objectives, Components, Importance, Challenges and SolutionsVIEW
FundingVIEW
IncentivesVIEW
Incubation Centres, Meaning, Objectives and ServicesVIEW
Credit Guarantee Scheme for Start-upsVIEW
Tax Exemptions & Legal Support by GovernmentVIEW
Other State Initiatives to Support Start-upsVIEW
Pradhan Mantri MUDRA YojanaVIEW
Venture Capital SchemesVIEW
Angel InvestorsVIEW
Support for International Patent Protection in Electronics and Information Technology (SIP-EIT)VIEW
Extra Mural Research FundingVIEW

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

Unit 1 [Book]
Cost Accounting, Meaning, Definitions, Objectives, Scope, Functions, Uses, Advantages and LimitationsVIEW
Cost Accounting, Meaning, Methods, Techniques, Importance and LimitationsVIEW
Difference between Cost Accounting and Financial AccountingVIEW
Elements of CostVIEW
Classifications of costVIEW
Cost Reduction and Cost ControlVIEW
Cost SheetVIEW
Proforma of a Cost SheetVIEW
Tenders and QuotationsVIEW
Unit 2 [Book]
Material Cost, Introductions, Meaning, Importance and TypesVIEW
Procedure for Procurement of MaterialsVIEW
Duties of Store KeeperVIEW
Stock Level SettingVIEW
Concepts of EOQVIEW
Material Issues- Preparation of Stores Ledger: FIFO, LIFO, Simple Average Price, Weighted Average Price MethodVIEW
Unit 3 [Book]
Employee Cost, Concepts, Meaning, Objectives, Components, Methods, Classifications, and ImportanceVIEW
Attendance ProcedureVIEW
Time Keeping and Time BookingVIEW
Idle Time, Concepts, Causes, Treatment of Normal and Abnormal Idle TimeVIEW
Over Time, Causes and TreatmentVIEW
RemunerationVIEW
Computation of Wage Under Time and Piece RateVIEW
Incentive Schemes, Components, TypesVIEW
Incentive Systems (Hasley Plan, Rowan Plan, Taylor’s & Merrick Differential Piece Rate System)VIEW
Unit 4 [Book]
Overheads, Introduction, Meaning and ClassificationVIEW
Accounting for Overheads, Estimation, Collection & Cost AllocationVIEW
ApportionmentVIEW
Re-apportionmentVIEW
Absorption of OverheadsVIEW
Primary Overhead DistributionVIEW
Secondary Overhead DistributionVIEW
Repeated Distribution MethodVIEW
Repeated and Simultaneous Equation MethodVIEW
Computation of Machine Hour RateVIEW
Unit 5 [Book]
Reconciliation, Introduction, Meaning, Definitions and ProceduresVIEW
Reasons for Difference in Profits Under Financial and Cost AccountsVIEW
Reconciliation of Profits of Cost and Financial AccountsVIEW
Preparation of Reconciliation StatementsVIEW
Memorandum Reconciliation AccountVIEW

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

Unit 1 [Book]
Finance, Introduction, Meaning, Definitions, Objectives, Types and Source of FinanceVIEW
Business FinanceVIEW
Financial Management, Concept, Introduction, Objectives, Functions and GoalsVIEW
Financial Planning, Objectives, Steps and ImportanceVIEW
Essentials of Effective Financial PlanningVIEW
Factors Influencing a Financial PlanVIEW
Recent Trends in Financial ManagementVIEW
Crypto Currency MarketVIEW
AI in Financial ManagementVIEW
Unit 2 [Book]
Time Value of Money, Introduction, Meaning, Definition and NeedVIEW
Future Value: Single Flow, Uneven Flow and AnnuityVIEW
Present Value: Single Flow, Uneven Flow and AnnuityVIEW
Double PeriodVIEW
Cost of Capital, Introduction, Meaning and DefinitionsVIEW
Computation of Cost of CapitalVIEW
Unit 3 [Book]
Financing Decision, Introductions, Meaning, Definitions, and ImportanceVIEW
Capital Structure, Meaning & DefinitionVIEW
Factors influencing Capital StructureVIEW
Optimum Capital StructureVIEW
Leverages, Meaning and TypesVIEW
Computation and ImplicationVIEW
Analysis of EBITVIEW
Unit 4 [Book]
Capital Budgeting, Introductions, Meaning, DefinitionsVIEW
Factors Affecting Capital BudgetingVIEW
Techniques of Capital BudgetingVIEW
Discounted Cash Flow Methods: Net Present Value, Internal Rate of Return, Payback PeriodVIEW
Dividend Decision, Introductions, Meaning, Definitions, Objectives, TypesVIEW
Determinants of Dividend PolicyVIEW
Unit 5 [Book]
Working Capital, Introductions, Meaning, DefinitionsVIEW
Significance of Adequate Working CapitalVIEW
Consequences of Excess or Inadequate Working CapitalVIEW
Determinants of Working CapitalVIEW
Sources of Working CapitalVIEW
Cash Management, Meaning & DefinitionsVIEW
Motives of Holding CashVIEW
Cash Management ToolsVIEW
Receivables Management, Meaning, Definitions, Objectives, PurposeVIEW
Inventory Management, Meaning, Definitions, Purpose, ImportanceVIEW

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

Unit 1 [Book]
Goodwill, Introductions, Meaning, Definitions, Needs, Origins and Factors affecting GoodwillVIEW
Provision Regarding Goodwill in Various Accounting StandardsVIEW
Methods of Valuation of GoodwillVIEW
Unit 2 [Book]
Valuation of Shares, Introductions, Meaning, Needs and Factors Affecting Valuation of SharesVIEW
Methods of Valuation of SharesVIEW
Valuations of Fully Paid-Up and Partly Paid-Up Equity SharesVIEW
Net Assets Method of Valuation of ShareVIEW
Yield Method of Valuation of SharesVIEW
Fair Value Method of SharesVIEW
Earning Capacity MethodVIEW
Unit 3 [Book]
Liquidation of Company, Introduction, Meaning and DefinitionVIEW
Methods of LiquidationVIEW
Preferential Payments, Introductions, Meaning, Features and TypesVIEW
Overriding Preferential Payments as per the Insolvency and Bankruptcy CodeVIEW
Power and Duties of LiquidatorsVIEW
Liquidator’s RemunerationVIEW
Order of Disbursement to be made by LiquidatorVIEW
Preparation of Liquidator’s Final Statement of AccountVIEW
Unit 4 [Book]
Merger and Acquisition, Meaning, Types and ObjectivesVIEW
Provisions of AS-14VIEW
Amalgamation, Meaning, Reasons, TypesVIEW
Amalgamation in the Nature of Merger and PurchaseVIEW
Accounting for AmalgamationVIEW
Purchase Consideration, Lump Sum Method, Net Assets Method, Net Payment Method, Shares Exchange MethodVIEW
Discharge of Purchase ConsiderationVIEW
Unit 5 [Book]
Closing Journal Entries and Ledger Accounts in the Books of Transferor CompanyVIEW
Opening Journal Entries in the Books of Transferee CompanyVIEW
Calculation of GoodwillVIEW
Calculation of Capital ReserveVIEW
Preparation of Balance Sheet after Merger as per Schedule III of Companies Act 2013VIEW

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

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

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 KeralaVIEW
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 ConductVIEW
Corruption in IndiaVIEW
Hate Speech by PoliticiansVIEW
Communal ViolenceVIEW
Dynastic and Caste PoliticsVIEW
Human Rights ViolationsVIEW
Terrorism and SeparatistVIEW
Religious and Ethnic ConflictsVIEW

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

Unit 1 [Book]
Bank, Introduction, Meaning, Definition, Functions and TypesVIEW
Banking, Meaning, Definition and TypesVIEW
Know Your Customer (KYC) NormsVIEW
Banker and Customer RelationshipVIEW
Types of Customers: General and SpecialVIEW
Banking Innovations:VIEW
Digital BankingVIEW
NEFTVIEW
RTGSVIEW
ECSVIEW
UPIVIEW
Unit 2 [Book]
Negotiable Instruments, Meaning, Characteristics and TypesVIEW
Promissory NoteVIEW
Bill of ExchangeVIEW
Certificate of DepositsVIEW
Cheques, Meaning, DefinitionVIEW
Crossing of Cheques, Meaning, Types and Rules, Material AlterationsVIEW
Endorsement, Meaning & Definition, Kinds of EndorsementVIEW
Unit 3 [Book]
Collecting Banker Meaning, Duties and ResponsibilitiesVIEW
Statutory Protection to Collecting BankerVIEW
Banker as a holder in due courseVIEW
Holder for valueVIEW
Paying Banker: Meaning, PrecautionsVIEW
Statutory Protection to the Paying BankerVIEW
Grounds for Dishonour of ChequesVIEW
Consequences of Wrongful dishonour of ChequesVIEW
Lending OperationsVIEW
Principles of Bank LendingVIEW
Kinds of Lending Facilities:
LoansVIEW
Cash CreditVIEW
OverdraftVIEW
Bills DiscountingVIEW
Letter of CreditVIEW
NPA, Meaning, Circumstances and ImpactVIEW
Regulations of Priority Sector lending for Commercial BanksVIEW
Unit 4 [Book]
Insurance Basic concept of Risk, Types of Business Risk, Risk and Return Relationship, Risk Assessment and TransferVIEW
Insurance, Introduction, Meaning and Definition, Types and Basic PrinciplesVIEW
Insurance v/s AssuranceVIEW
Insurance IntermediariesVIEW
Life InsuranceVIEW
General InsuranceVIEW
New Insurance ProductsVIEW
Underwriting ProcessVIEW
Re-insuranceVIEW
Unit 5 [Book]
Banking OmbudsmanVIEW
Insurance OmbudsmanVIEW
Bancassurance, Models and BenefitsVIEW
Financial InclusionVIEW
Pradhan Mantri Jan Dhan YojanaVIEW
Anti-Money Laundering (AML)VIEW
Mergers & Acquisitions in BFSI SectorVIEW
Digital Disruption in the BFSI SectorVIEW
Blockchain in FintechVIEW
Cyber Security and Data Protection in Banking and InsuranceVIEW

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

Unit 1 [Book]
Logistics, Meaning, Definition, Features, Objectives and Significance, Components, TypesVIEW
Logistics in Global OrganizationsVIEW
Components of 7RVIEW
Marketing ChannelVIEW
Logistics ChannelVIEW
Logistics CostVIEW
Reduction in Logistics CostVIEW
Benefits of Efficient LogisticsVIEW
Technology and LogisticsVIEW
InformaticsVIEW
Logistics OptimizationVIEW
Listing of Sub-sectors of LogisticsVIEW
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 ManagementVIEW
Linkage between Logistics and SCMVIEW
Stages of Supply ChainVIEW
Supply Chain Push and Pull StrategiesVIEW
Role of Supply Chain Management in achieving Organizational GoalsVIEW
Demand Forecasting and its impact on Supply Chain PlanningVIEW
Supply Chain Risk ManagementVIEW
Key issues in Supply Chain Management and Conflict ResolutionVIEW
Unit 3 [Book]
Procurement, Meaning and DefinitionVIEW
Purchasing and SupplyVIEW
Difference between Procurement and PurchasingVIEW
Sources of ProcurementVIEW
Procedures for ProcurementVIEW
Direct and Indirect ProcurementsVIEW
Capital and Operational ExpenditureVIEW
Invoice Clearance and PaymentVIEW
Organization Structures for Procurement FunctionsVIEW
IT Systems in Procurement: e-requisitioning, e-catalogue, e-sourcing, e- Payment TechnologiesVIEW
Product PackagingVIEW
Warehousing, Meaning, Definition, TypesVIEW
Bonded WarehousingVIEW
Role of Warehousing in the Supply ChainVIEW
Warehouse Management System (WMS)VIEW
Warehouse Design and Layout Storage System and EquipmentVIEW
Unit 4 [Book]
Inventory Management, Types of Inventories, Different Costs of InventoryVIEW
Inventory Control Techniques:
Economic Order QuantityVIEW
Just in TimeVIEW
ABC analysisVIEW
Material Requirements Planning (MRP):VIEW
Distribution Management, Introduction, Meaning, DefinitionVIEW
Distribution Channels: First Mile, Middle Mile and Last Mile DeliveryVIEW
Distribution Network DesignVIEW
Distribution Resource PlanningVIEW
Reverse and Return LogisticsVIEW
Unit 5 [Book]
Transport Management, Introduction, MeaningVIEW
Different Modes of and Transportation: Ocean, Air, Rail, Road, Inland Waterways and PipelineVIEW
Multimodal TransportationVIEW
Fleet ManagementVIEW
Road Transportation Documentation and RegulationsVIEW
Vehicle Scheduling and RoutingVIEW
Volumetric Freight CalculationsVIEW
POD (Port of Discharge and Proof of Discharge) and its ImportanceVIEW
Transportation Performance MetricsVIEW
Technology in Transportation: GPRS Tracking, Transport Security, Drone for Last mile DeliveryVIEW

E-Commerce Bangalore North University B.COM SEP 2024-25 3rd Semester Notes

Unit 1 [Book]
e-commerce, Evolution, Meaning, Features, Components, Merits and DemeritsVIEW
Traditional Commerce v/s e-commerceVIEW
e-Commerce Business Models:
B2CVIEW
B2BVIEW
C2CVIEW
Web auctions (Online Auctions), Types of Online AuctionsVIEW
Virtual Communities, TypesVIEW
e-commerce TransactionVIEW
e-Commerce TechnologiesVIEW
e-business Revenue modelsVIEW
Unit 2 [Book]
Client-Server Architecture, Introduction, Procedure of Client-server communication, Infrastructure Requirements for e-commerceVIEW
E-Commerce SoftwareVIEW
E-Commerce HardwareVIEW
Factors determining Web Server hardware and Software RequirementsVIEW
Web Hosting, Steps to Hosting a Website, Features provided by Web Hosting Service Providers, Selecting best Web Hosting Provider, Types of Web HostingVIEW
Web Site and Internet Utility ProgramsVIEW
Shopping Cart Software, TypesVIEW
Unit 3 [Book]
Electronic Security, Features, Major vulnerability points in E-commerce, E-commerce ThreatsVIEW
Steps to be taken to Provide E-business SecurityVIEW
Encryption, TypesVIEW
CryptographyVIEW
Digital SignatureVIEW
Digital CertificateVIEW
Secure Sockets Layer (SSL)VIEW
Transport Layer Security (TSL)VIEW
FirewallsVIEW
Virtual Private Networks (VPNs)VIEW
Network Security Policy, Steps in creating a Network Security PolicyVIEW
Unit 4 [Book]
Generic e-Payment SystemVIEW
Differences between B2B and B2C PaymentsVIEW
Types of E-Payment SystemVIEW
Secure Electronic Transaction Protocol (SET Protocol)VIEW
CardsVIEW
USSDVIEW
UPIVIEW
AEPSVIEW
Mobile WalletsVIEW
E-Business Marketing EnvironmentVIEW
Characteristics of Marketing in B2B EnvironmentVIEW
Characteristics of Marketing in B2C MarketingVIEW
Differences between B2B And B2CVIEW
Cookies: Uses of Cookies, Types of CookiesVIEW
Shopping CartVIEW
Latest development in e–Marketing:VIEW
Chatbots MarketingVIEW
AI MarketingVIEW
SEOVIEW
Social Engine MarketingVIEW
Social Media MarketingVIEW
Content MarketingVIEW
Unit 5 [Book]
Cyber Crimes, Definition of Cyber law, Definition of Cyber Crimes, Nature of Cyber Crimes, Types of Cyber Crimes, Preventing of Computer crimesVIEW
Information Technology Act, 2000: Objectives of the Act, DefinitionsVIEW
Digital Signature Certificate: Procedure of Digital SignatureVIEW
Penalties and Adjudication, Types of PenaltiesVIEW
Power of the ControllerVIEW
Powers of the Adjudicating OfficerVIEW

 

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