Category: Bangalore North University BBA Notes
Business Environment Bangalore North University BBA SEP 2024-25 3rd Semester Notes
| Unit 1 [Book] | |
| Business Environment, Meaning, Nature and Scope, Importance, Components of Business Environment | VIEW |
| Environmental Analysis, Meaning, Importance, Steps in Business Environmental Analysis | VIEW |
| SWOC Analysis | VIEW |
| SWOT Analysis | VIEW |
| Unit 2 [Book] | |
| Political Environment, Meaning, Importance and Components of Political Environment in Business, Impact of Political Environment on Business Decisions | VIEW |
| Economic Environment, Meaning, Importance and Components of Economic Environment in Business | VIEW |
| Indicators of Economic Environment | VIEW |
| Economic Reforms | VIEW |
| Liberalization | VIEW |
| Globalization and its impact on Business | VIEW |
| Business Cycle and its impact on Business | VIEW |
| Unit 3 [Book] | |
| Meaning and Importance of Socio-Cultural Environment in Business, Elements of Socio-Cultural Environment, Impact of Culture on Business Practices | VIEW |
| Corporate Social Responsibility and its Importance | VIEW |
| Unit 4 [Book] | |
| Meaning and Importance of Technological Environment in Business, Components of the Technological Environment, Impact of Technology on Business Functions | VIEW |
| Challenges in Adapting to New Technology | VIEW |
| Unit 5 [Book] | |
| Meaning and Significance of the Natural Environment in Business, Elements of the Natural Environment | VIEW |
| Impact of Business on the Natural Environment | VIEW |
Corporate Administration Bangalore North University BBA SEP 2024-25 3rd Semester Notes
| Unit 1 [Book] | |
| Introduction to Companies Act, 2013; Meaning, Definition and Features of a Company | VIEW |
| Classification of Companies: On the Basis of Incorporation, Liability, Members, Control, Other types of Companies | VIEW |
| Conversion of a Public Company into Private Company and Vice-versa | VIEW |
| Unit 2 [Book] | |
| Meaning of Incorporation of a Company | VIEW |
| Promoters, Meaning and Functions | VIEW |
| Steps involved in Incorporation of a Company (Section 7 of The Companies Act 2013) | VIEW |
| Filing of Documents and Information with the Registrar for Incorporation | VIEW |
| Prospectus, Meaning and Contents | VIEW |
| Memorandum of Association, Meaning, Clauses | VIEW |
| Doctrine of Ultra-Vires | VIEW |
| Articles of Association, Meaning and its Contents | VIEW |
| Doctrine of Constructive Notice | VIEW |
| Doctrine of Indoor Management | VIEW |
| Differences between Memorandum of Association and Articles of Association | VIEW |
| Unit 3 [Book] | |
| Key Managerial Personnel in Company Administration | |
| Full Time Directors | VIEW |
| Resident Director, Independent Director | VIEW |
| Women Director | VIEW |
| Director, Meaning, Appointment, Powers, Duties and Removal of Directors, Number of Directors, Directors Identification Number | VIEW |
| Managing Director, Meaning, Appointment, Powers, Duties | VIEW |
| Removal of Managing Director | VIEW |
| Company Secretary, Meaning, Qualification, Appointment, Functions and Removal of Company Secretary | VIEW |
| Payment of Remuneration to Key Managerial Personnel | VIEW |
| Unit 4 [Book] | |
| Meaning of Meetings | VIEW |
| Requisites of a Valid Meeting | VIEW |
| Types of Meeting: | |
| Statutory Meeting | VIEW |
| Annual General Meeting | VIEW |
| Extraordinary General Meeting | VIEW |
| Board Meeting | VIEW |
| Resolutions | VIEW |
| E-voting and Video Conferencing | VIEW |
| Maintenance of Minutes (Digital & Physical) | VIEW |
| Role of Company Secretary in Meetings | VIEW |
| Unit 5 [Book] | |
| Salient Features of Insolvency and Bankruptcy Code, 2016 | VIEW |
| Winding Up of a Company: Meaning, Modes | VIEW |
| and Consequences of Winding Up | VIEW |
| Liquidator, Meaning, Appointment, Powers and Duties of a Liquidator | VIEW |
Corporate Accounting and Reporting Bangalore North University BBA SEP 2024-25 3rd Semester Notes
| Unit 1 [Book] | |
| Financial Statements, Meaning and Objectives of Financial Statements | VIEW |
| Financial Statements | VIEW |
| Components of Financial Statements | VIEW |
| Statement of Profit and Loss | VIEW |
| Balance Sheet | VIEW |
| Notes to Accounts | VIEW |
| Frequency of Preparation of Financial Statement | VIEW |
| Maintenance of Books of Accounts Under the Companies Act, 2013 | VIEW |
| Treatment of Special Items: Managerial Remuneration, Divisible Profits | VIEW |
| Preparation of Final Accounts as per Division I of Schedule III of the Companies Act, 2013 (Problems with a Maximum of 4 Adjustments) | VIEW |
| Unit 2 [Book] | |
| Statement of Cash Flows, Meaning, Objectives and Significance of Cash Flow Statement | VIEW |
| Classification of Cash Flows: Operating, Investing and Financing Activities | VIEW |
| Problems on Preparation of Statement of Cash Flows (Indirect Method Only) | VIEW |
| Unit 3 [Book] | |
| Meaning and Nature of Goodwill, Factors Influencing Goodwill, Circumstances of Valuation of Goodwill, Methods | VIEW |
| Problems on Valuation of Goodwill: | |
| Average Profit Method | VIEW |
| Super Profit Method, Capitalisation Method | VIEW |
| Annuity Method | VIEW |
| Unit 4 [Book] | |
| Corporate Financial Reporting: Meaning, Characteristics of a Good Corporate Financial Report Components of Corporate Financial Reports: | VIEW |
| General Corporate Information | VIEW |
| Financial Highlights | VIEW |
| Letter to Shareholders | VIEW |
| Management Discussion and Analysis (MD&A) | VIEW |
| Key Financial Statements in Corporate Reporting: | |
| Balance Sheet | VIEW |
| Statement of Profit and Loss | VIEW |
| Statement of Cash Flows | VIEW |
| Notes to the Financial Statements | VIEW |
| Auditor’s Report (Meaning and Contents of these Reports to be discussed in brief) | VIEW |
| Corporate Governance Report | VIEW |
| Corporate Social Responsibility Report | VIEW |
| Environmental, Social, and Governance (ESG) Report | VIEW |
| Unit 5 [Book] | |
| Meaning of Artificial Intelligence, Evolution of AI in Business and Accounting | VIEW |
| AI Technologies in Accounting: Machine Learning, Natural Language Processing and Robotic Process Automation | VIEW |
| AI Applications in Accounting: | |
| AI in Auditing | VIEW |
| AI for Financial Analysis | VIEW |
| AI in Payroll and HR Accounting | VIEW |
| Benefits and Challenges of AI in Accounting | VIEW |
Financial Management Bangalore North University BBA SEP 2024-25 3rd Semester Notes
| Unit 1 [Book] | |
| Introduction, Meaning of Finance | VIEW |
| Business Finance | VIEW |
| Finance Functions | VIEW |
| Organization Structure of Finance Department | VIEW |
| Financial Management, Meaning and Objectives of Financial Management | VIEW |
| Financial Decisions, Meaning and Types of Financial Decisions | VIEW |
| Role of a Financial Manager | VIEW |
| Financial Planning, Meaning | VIEW |
| Principles of a Sound Financial Plan | VIEW |
| Steps in Financial Planning | VIEW |
| Factors affecting Financial Plan | VIEW |
| Unit 2 [Book] | |
| Meaning, Need of Time Value of Money | VIEW |
| Future Value (Single Flow, Uneven Flow & Annuity) | VIEW |
| Present Value (Single Flow, Uneven Flow & Annuity) | VIEW |
| Doubling Period | VIEW |
| Unit 3 [Book] | |
| Financing Decision | VIEW |
| Sources of Long–Term Finance | VIEW |
| Meaning of Capital Structure | VIEW |
| Optimum Capital Structure | VIEW |
| Factors Influencing Capital Structure | VIEW |
| Leverages, Meaning | VIEW |
| Types of Leverages: | |
| Operating Leverages | VIEW |
| Financial Leverages | VIEW |
| Combined Leverages | VIEW |
| EBIT-EPS Analysis | VIEW |
| Dividend Decision, Meaning | VIEW |
| Determinants of Dividend Policy | VIEW |
| Types of Dividends | VIEW |
| Bonus Shares | VIEW |
| Unit 4 [Book] | |
| Capital Budgeting, Meaning, Features and Significance | VIEW |
| Steps in Capital Budgeting | VIEW |
| Techniques of Capital Budgeting: | |
| Payback Period | VIEW |
| Accounting Rate of Return | VIEW |
| Net Present Value | VIEW |
| Internal Rate of Return | VIEW |
| Internal Rate of Return under Trial and error Method | VIEW |
| Profitability Index | VIEW |
| Unit 5 [Book] | |
| Working Capital, Meaning, Concepts of Working Capital | VIEW |
| Significance of Adequate Working Capital | VIEW |
| Consequences of Excess or Inadequate Working Capital | VIEW |
| Determinants of Working Capital Requirements | VIEW |
| Sources of Working Capital | VIEW |
| Problems on Estimation of Working Capital | VIEW |
Human Resource Management Bangalore North University BBA SEP 2024-25 3rd Semester Notes
| Unit 1 [Book] | |
| Meaning of HRM | VIEW |
| Role of HRM in Organizations | VIEW |
| Structure and Functions of HR Department | VIEW |
| Key Terminologies: | |
| Job Analysis | VIEW |
| Job Design | VIEW |
| Job Description | VIEW |
| Job Specification | VIEW |
| Job Rotation | VIEW |
| Job Enlargement | VIEW |
| Job Enrichment | VIEW |
| Flexible Work Arrangements | VIEW |
| Ergonomics | VIEW |
| HR Planning, Meaning, Importance | VIEW |
| Objectives of HR Planning | VIEW |
| Types, Tools, Activities of Human Resource Planning | VIEW |
| Process of HR Planning | VIEW |
| Unit 2 [Book] | |
| Recruitment, Meaning and Importance | VIEW |
| Factors Affecting Recruitment | VIEW |
| Sources of Recruitment (Internal and External) | VIEW |
| Selection, Meaning and Process of Selection | VIEW |
| Orientation, Meaning and Objectives, Benefits of Orientation Programs | VIEW |
| Induction, Meaning and Objectives, Benefits of Effective Induction | VIEW |
| Unit 3 [Book] | |
| Human Resource Development, Meaning and Significance | VIEW |
| Training and Development: Meaning and Importance of Training and Development, | VIEW |
| Training Process | VIEW |
| On-the-Job Methods of Training | VIEW |
| Off-the-Job Methods of Training | VIEW |
| Career Management and Development, Meaning and Importance | VIEW |
| Career Planning, Meaning, Stages in Career Planning | VIEW |
| Employee Mobility, Meaning | VIEW |
| Internal Mobility | VIEW |
| Employee Promotions | VIEW |
| Employee Transfers | VIEW |
| Job Enrichment | VIEW |
| External Mobility, Resignations, Lateral Moves, Retirement and Outplacement | VIEW |
| Unit 4 [Book] | |
| Performance Appraisal, Meaning, Purpose, Process of Performance Appraisal | VIEW |
| Performance Appraisal Methods (Traditional and Modern Methods) | VIEW |
| Compensation Management, Meaning, Components of Compensation | VIEW |
| Factors Influencing Compensation Decisions, Forms of Compensation | VIEW |
| Incentives, Meaning, Types of Incentives: Monetary Incentives (Bonuses, Commissions, Profit Sharing) | VIEW |
| Non-Monetary Incentives: | VIEW |
| Employee Recognition | VIEW |
| Job Enrichment | VIEW |
| Career Development | VIEW |
| Group Incentives: | |
| Team-Based Incentives | VIEW |
| Profit Sharing Plans | VIEW |
| ESOPs | VIEW |
| Unit 5 [Book] | |
| Recent Trends in HRM: Gig Workers | VIEW |
| Work from Home | VIEW |
| e-HRM | VIEW |
| Green HRM | VIEW |
| Workforce Diversity | VIEW |
| Workforce Inclusion | VIEW |
| Downsizing | VIEW |
| Work Life Balance | VIEW |
| HR Analytics | VIEW |
| Ethical Issues in HRM | VIEW |
| Concept of Ethics in HRM | VIEW |
| Ethical Dilemmas in Recruitment, Performance Appraisal, Compensation and Termination | VIEW |
| Promoting Ethical Behavior in HR Practices | VIEW |
Environmental Studies Bangalore North University BBA SEP 2024-25 2nd Semester Notes
| 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 |
Constitutional and Moral Values Bangalore North University BBA SEP 2024-25 2nd Semester Notes
| 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 |
Financial Accounting Bangalore North University BBA SEP 2024-25 2nd Semester Notes
| Unit 1 | |
| Meaning of Partnership Firm | VIEW |
| Partnership deed, Clauses in Partnership deed | VIEW |
| Preparation of Final accounts of Partnership firm, Trading and Profit and Loss Account | VIEW |
| Profit and Loss Appropriation Account | VIEW |
| Partners’ Capital Account | VIEW |
| Balance Sheet | VIEW |
| Unit 2 | |
| Meaning, Need of Insurance Claim | VIEW |
| Loss of Stock Policy | VIEW |
| Steps for ascertaining fire Insurance Claims | VIEW |
| Treatment of Salvage | VIEW |
| Average Clause | VIEW |
| Treatment of Abnormal items | VIEW |
| Simple Problems on Fire Insurance Claims | VIEW |
| Unit 3 | |
| Meaning, objectives of Joint Ventures | VIEW |
| Distinction between Joint Venture and Partnership | VIEW |
| Simple problems on preparation of Ledger accounts when separate set of books are maintained for joint ventures | VIEW |
| Simple problems on preparation of ledger accounts when separate set of books are not maintained for joint ventures (excluding problems on journal entries in both the cases) | VIEW |
| Unit 4 | |
| Conversion of Partnership into a Limited Company Meaning, Objectives | VIEW |
| Purchase Consideration: Meaning, Methods of Calculation of Purchase Consideration (Net Asset Method, Net Payment Method and Lump sum Method) | VIEW |
| Modes of Discharge of Purchase Consideration | VIEW |
| Simple Problems on Preparation of Ledger Accounts in the Books of Vendor | VIEW |
| Incorporation Journal entries of the Purchasing Company | VIEW |
| Preparation of Balance Sheet of the Purchasing Company | VIEW |
| Unit 5 | |
| Human Resource Accounting | VIEW |
| Social Responsibility Accounting | VIEW |
| Forensic Accounting | VIEW |
| Green Accounting | VIEW |
| Sustainable Reporting | VIEW |