Category: Bangalore University BBA Notes

Bangalore University BBA Notes

Corporate Communication 4th Semester BU BBA SEP 2024-25 Notes

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Bangalore University BBA Notes

Human Resource Management 4th Semester BU BBA SEP 2024-25 Notes

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Unit 1 [Book]
Evolution of Human Resource Management VIEW
Context of Human Capital Management VIEW
The importance of the Human factor as Capital in the present era VIEW
Challenges in Sourcing Right Candidates VIEW
Role of Human Resource Manager VIEW
Human Resource Inclusive Growth and Affirmative action VIEW
Human Resource Policies VIEW
Human Resource Accounting VIEW
Human Resource Audit VIEW
Unit 2 [Book]
Dynamics of Employee-Management Relationship VIEW
Talent Management VIEW
Talent Acquisition VIEW
Job Analysis VIEW
Job Description vs. Job Specification VIEW
Methods of Collecting Job Analysis Information VIEW
Role of Recruitment and Selection VIEW
Recruitment Policy VIEW
External and Internal Sources of Recruiting Merits and Demerits VIEW
Selection Process VIEW
Types of Interview VIEW
Orientation VIEW
Induction VIEW
Training and Development VIEW
Steps in Training Process VIEW
Career and Succession Planning:
Career Stages VIEW
Career Development VIEW
Career Management VIEW
Succession Planning VIEW
Case Discussion on Succession Planning VIEW
Unit 3 [Book]
Nature and Methods of Performance Evaluation, Feedback, Industry Practices VIEW
Promotion VIEW
Demotion VIEW
Transfer VIEW
Separation VIEW
Implication of Job Change VIEW
Control Process, Importance, Methods VIEW
Requirement of effective Control Systems VIEW
Grievances, Causes, Implications, Redressal methods VIEW
Outsourcing and its HR Dimensions VIEW
Human Resource Planning VIEW
Voluntary Redundancy VIEW
Downsizing, Ways of Downsizing VIEW
Importance of Bench Marking VIEW
Unit 4 [Book]
Emerging Trends in Corporate Structure, Strategy and Culture VIEW
Impact of Technology on Organizational Design VIEW
Mechanistic Vs Adoptive Structures VIEW
Formal and Informal Organisation VIEW
Comparative Management Styles and Approaches VIEW
World Management Vs Japanese Management Practices VIEW
International Human Capital Management VIEW
Role of Technology in Human Resource Management VIEW
Unit 5 [Book]
Ethics in HRM VIEW
Unfair Employee benefits and Compensation Plans VIEW
Discriminatory practices based on Gender, Race, Disability, Age and Other aspects VIEW
Unfair Recruitment Practices VIEW
Wrong Communications in groups VIEW
Unethical Accounting of Salary and Perquisites VIEW
Conflict of interest in the Organization VIEW
Bangalore University BBA Notes

Business Research Methodology 4th Semester BU BBA SEP 2024-25 Notes

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Unit 1 [Book]
Introduction, Meaning, Definition, Importance and Objective of Research VIEW
Meaning, Characteristics and Scope of Business Research VIEW
Types of Research:
Exploratory Research VIEW
Descriptive Research VIEW
Casual Research VIEW
Qualitative and Quantitative Research VIEW
Applied and Basic Research VIEW
Ethical Issues in Research VIEW
Steps in Research Process VIEW
Unit 2 [Book]
Meaning, Importance and Purpose of Literature Review VIEW
Types of Literature Review (Narrative review, Systematic review, Meta-analysis, Scoping review) VIEW
Sources of Literature (Primary, Secondary, Tertiary and Digital Sources) VIEW
Steps in Conducting Literature Review VIEW
Analyzing and Synthesizing the Literature VIEW
Writing the Literature Review VIEW
List of AI Tools used for Literature Review VIEW
Benefits of AI Tools in Literature Review VIEW
Unit 3 [Book]
Meaning and Components, Objectives, Problems of Research Design VIEW
Variables, Meaning, Types of Variables (Dependent, Independent, Control, Mediating, Moderating, Extraneous, Numerical and Categorical Variables) VIEW
Types of Research Design:
Exploratory Research VIEW
Descriptive Research VIEW
Causal Research VIEW
Hypothesis (Null Hypothesis & Alternative Hypothesis) VIEW
Unit 4 [Book]
Sampling Design: Population, Sample, Sample Frame, Sample Size VIEW
Sampling Techniques (Probability and Non-Probability Sampling Techniques) VIEW
Data Collection: Meaning, Data Collection Techniques VIEW
Primary and Secondary Data: Meaning, Sources, and Differences VIEW
Methods of Primary Data Collection: Observation, Interview, Questionnaire, and Survey VIEW
Methods of Secondary Data Collection (Existing datasets, literature, reports, Journals) VIEW
Errors in Data Collection VIEW
Sampling and Non-Sampling errors VIEW
AI-Powered Tools for Data Collection: Chatbots and Smart Surveys VIEW
Unit 5 [Book]
Research Analysis, Meaning and Importance VIEW
Types of Research Analysis (Descriptive, Inferential, Qualitative, and Quantitative) VIEW
Data Preparation: Editing, Coding, Classification, and Tabulation VIEW
Introduction to Descriptive and Inferential Statistics VIEW
Tools and Techniques for Descriptive Data Analysis:
Mean VIEW
Median VIEW
Mode VIEW
Standard Deviation VIEW
List of AI Tools used for Descriptive Analysis VIEW
Report Writing, Meaning and Purpose of Report Writing VIEW
Types of Research Reports VIEW
Structure of a Research Report VIEW
Writing Bibliography: APA and MLA format Bibliography VIEW
Bangalore University BBA Notes

Production and Operation Management 4th Semester BU BBA SEP 2024-25 Notes

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Unit 1 [Book]
Nature of Production VIEW
Production as a System VIEW
Production as an Organization function VIEW
Decision-making in Production VIEW
Importance of Production function VIEW
Scope of Production and Operations Management VIEW
Characteristics of Modem Production and Operations function VIEW
JIT Significance and Concepts VIEW
Unit 2 [Book]
Factors influencing choice of Manufacturing methods VIEW
Classification of Manufacturing Methods:
Project Production VIEW
Jobbing Production VIEW
Batch Production VIEW
Mass Production VIEW
Flow Production, Characteristics, Limitations VIEW
Process Production, Characteristics, Limitations VIEW
Unit 3 [Book]
Plant Location, Factors affecting Location VIEW
Plant Layout, Principles VIEW
Types of Plant Layout: Process Layout, Product layout, Combined Layout, Static product Layout or Project layout, Cellular layout, Job shop Layout VIEW
Different types of Facilities; Building, Sanitation, Lighting, Air Conditioning, Safety etc. VIEW
Unit 4 [Book]
Purchasing VIEW
Selection of Suppliers VIEW
Inventory Management VIEW
Material handling Principles and Practices VIEW
Inventory Control VIEW
Value Analysis VIEW
Value engineering VIEW
Ergonomics VIEW
Cost reduction Techniques in Material Management VIEW
Unit 5 [Book]
Production Planning and Control (PPC), Objectives, Principles VIEW
Functions of Production Planning and Control Department VIEW
Quality Management VIEW
Quality Control Statistical quality control VIEW
Quality circle VIEW
ISO VIEW
TQM VIEW
Bangalore University BBA Notes

Cost Accounting 4th Semester BU BBA SEP 2024-25 Notes

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Unit 1 [Book]
Meaning and Definition of Cost, Costing VIEW
Features, Objectives, Functions, Scope, Advantages and Limitations of Cost Accounting VIEW
Installation of Costing System VIEW
Essentials of a good Cost Accounting System VIEW
Difference between Cost Accounting and Financial Accounting VIEW
Cost Concepts, Classification of Cost VIEW
Methods and Techniques of Cost Accounting VIEW
Elements of Cost VIEW
Cost Sheet, Meaning, Cost Heads in a Cost Sheet VIEW
Presentation of Costing Information in Cost Sheet VIEW
illustrations on Cost Sheet, Tenders and Quotation VIEW
Unit 2 [Book]
Materials: Meaning, Importance and Types of Materials, Direct and Indirect Material VIEW
Materials Control VIEW
Inventory Control VIEW
Techniques of Inventory Control:
Economic Order Quantity (EOQ) VIEW
ABC Analysis VIEW
VED Analysis VIEW
JIT VIEW
Procurement, Procedure for Procurement of Materials and Documentation involved in Materials Accounting VIEW
Material Storage VIEW
Duties of Store keeper VIEW
Stock Levels VIEW
Material Issues, Pricing of Material Issues VIEW
Methods:
FIFO VIEW
Weighted Average Price and Standard Price Methods VIEW
Preparation of Stores Ledger Account VIEW
illustrations on Stock Level Setting and EOQ and Stores Ledger VIEW
Unit 3 [Book]
Introduction Employee Cost / Labour Cost, Types of Labour Cost VIEW
Labour Cost Control VIEW
Time Keeping, Time Booking VIEW
Pay roll Procedure VIEW
Preparation of Pay roll VIEW
Idle Time, Causes, Treatment of Normal and Abnormal Idle Time VIEW
Over Time Causes and Treatment VIEW
Labour Turnover Meaning, Causes VIEW
Effects and Measures Labour Cost Reporting VIEW
Methods of Wage Payment: Time Rate System and Piece Rate System VIEW
Incentive Schemes: Halsey Plan, Rowan Plan VIEW
Labour Hourly Rate VIEW
illustrations on Wage Payment methods and Incentive plans VIEW
Unit 4 [Book]
Introduction, Meaning and Classification of Overheads VIEW
Accounting and Control of Manufacturing Overheads, Estimation and Collection VIEW
Cost Allocation VIEW
Apportionment VIEW
Re-apportionment VIEW
Absorption of Manufacturing Overheads VIEW
Absorption of Service Overheads VIEW
Treatment of Over and Under absorption of Overheads VIEW
Methods of Absorption
Machine Hour Rate VIEW
Distribution of Overheads VIEW
Types of Distribution: Primary and Secondary Distribution VIEW
Repeated & Simultaneous Equation Method VIEW
Reporting of Overhead Costs VIEW
Statement of Overhead Distribution Summary VIEW
Unit 5 [Book]  
Reconciliation of Costing and Financial Profit, Need for Reconciliation, Reasons for difference in Profits VIEW
Preparation of Reconciliation Statements VIEW
Preparation of Memorandum Reconciliation Statement VIEW
illustration on Reconciliation Statement VIEW
Bangalore University BBA Notes

Constitution of India 3rd Semester BU BBA SEP 2024-25 Notes

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Bangalore University BBA Notes

Financial Institutions and Regulatory Bodies 3rd Semester BU BBA SEP 2024-25 Notes

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Unit 1 [Book]
Meaning, Definition, Objectives, Functions and Types of Financial Institutions VIEW
Classifications of Financial Institutions VIEW
Banking Institutions VIEW
Non-Banking Financial Institutions VIEW
Insurance Meaning and Objectives VIEW
Mutual Funds Meaning and Objectives VIEW
Major reforms in the Last decade VIEW
Issues in Financial reforms and Restructuring VIEW
Role of Fintech in the Banking and Financial Services VIEW
Unit 2 [Book]
All India Development Banks (AIDB) VIEW
IDBI VIEW
SIDBI VIEW
IFC VIEW
IDFC VIEW
Specialized Financial Institutions VIEW
EXIM Bank VIEW
Investment Institutions:
UTI VIEW
LIC VIEW
GIC VIEW
Refinance Institutions:
NABARD VIEW
State Level Institutions and Other Institutions VIEW
Unit 3 [Book]
Risk Management Meaning and Significance, Types of Risks in Financial institutions: Credit risk, Market risk, Operational Risk and Liquidity Risk VIEW
Risk Management framework: Tools and Techniques VIEW
Capital Adequacy: Basel I, II, and III VIEW
Risk Mitigation in NBFCs VIEW
Credit Rating (CRISIL, ICRA, CARE, Brickwork Rating) VIEW
Unit 4 [Book]
RBI VIEW
SEBI VIEW
IRDA VIEW
PFRDA VIEW
AMFI VIEW
Banking for International Settlement (BIS) VIEW
Financial action Task force (FATF) VIEW
International Monetary Fund (IMF) VIEW
World Bank VIEW
International Organization of Securities and Commissions (IOSCO): Roles and Objectives VIEW
Unit 5 [Book]
Emerging Trends in Indian Financial Institutions VIEW
Financial inclusion and Rural penetration VIEW
Green Finance VIEW
Open Banking VIEW
Role of AI in Banking VIEW
Challenges of Fintech, Emerging trends in Regulatory framework VIEW
Role of ethics in financial institutions and Regulatory bodies VIEW
Social Responsibility VIEW
Ethical Banking practices in India VIEW
PMLA Act 2002 VIEW
Ethical Challenges in the era of Digital Finance VIEW
Bangalore University BBA Notes

Banking Operations and Innovations 3rd Semester BU BBA SEP 2024-25 Notes

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Unit 1 [Book]
Meaning, Definitions, and Features of a Bank VIEW
Meaning, Definitions, and Features of Banking VIEW
Features of the Indian Banking System VIEW
Reserve Bank of India Role and Functions VIEW
Commercial Banks, Meaning, Nature, and Functions VIEW
Special Types of Banks VIEW
Introduction to Banking Operations, Definition and Meaning, Functions VIEW
Types of Banks VIEW
Role of Banks in Economic Development VIEW
Advantages and Disadvantages of Banking Operations VIEW
Unit 2 [Book]
Banker – Customer relations VIEW
Rights and Duties of a Banker VIEW
Rights of a Customer in Banking VIEW
Types of accounts VIEW
Types of Banker VIEW
Customer Relationships VIEW
Know Your Customer (KYC) Guidelines VIEW
Bank Deposits: Demand Deposits, Term Deposits, Special Deposits VIEW
Services rendered by Banks, Mandate and Power of Attorney VIEW
Non-Performing Asset (NPA): Meaning, Circumstances and Impact VIEW
Principles of Lending VIEW
Types of Loans VIEW
Types of Advances VIEW
Regulatory framework for Loans and Advances VIEW
Types of Collaterals and their Characteristics VIEW
Priority Sector Lending VIEW
Financial Inclusion VIEW
Agriculture/SMEs/SHGs/SSI/Tiny Sector financing VIEW
Consortium Financing VIEW
CIBIL Procedures VIEW
Unit 3 [Book]
Collecting Banker Meaning, Duties and Responsibilities of Collecting Banker VIEW
Holder for Value VIEW
Holder in Due Course VIEW
Statutory Protection to Collecting Banker VIEW
Negligence in Collection by Collecting Banker VIEW
Liabilities of Collecting Banker VIEW
Paying Banker, Meaning, Precautions, Duties and Responsibilities VIEW
Statutory Protection to the Paying Banker VIEW
Cheques, Crossing of Cheques, Types of Crossing VIEW
Endorsements, Meaning, Essentials and Kinds of Endorsement VIEW
Dishonor of Cheques, Grounds for Dishonor of Cheques VIEW
Payment of Post-Dated and Stale Cheques VIEW
Liabilities of Paying Banker VIEW
Unit 4 [Book]
Banking Innovation, Meaning and Types VIEW
New Technology in Banking VIEW
Banking E-services VIEW
Core Banking VIEW
Cyber Banking VIEW
Plastic Cards VIEW
Internet Banking VIEW
ATM based services VIEW
ECS VIEW
MICR VIEW
CTS VIEW
RTGS VIEW
NEFT VIEW
DEMAT VIEW
IMPS VIEW
UPI VIEW
AADHAR enabled Payment System VIEW
USSD VIEW
E-Wallet VIEW
Application-based Payment Systems VIEW
Role of Artificial Intelligence in Banks VIEW
Block Chain Meaning and Features VIEW
Unit 5 [Book]
Evolution of AI and Automation in Banking VIEW
New Technology and Banking innovation VIEW
Core Banking VIEW
Challenges in Digital Transformation in Banking VIEW
Cyber Security in Banking Sector VIEW
Challenges Faced by Customers and Bankers VIEW
Digital Arrest VIEW
Digital Frauds in Banking VIEW
Crypto Currency VIEW
E-Wallet Meaning, Types of E-Wallets VIEW
Procedure of making E-Payments: BHIM, PAYTM, GOOGLE PAY (TEZ), PHONEPE VIEW
The Role of Ethics in Banking and Innovation VIEW
Bangalore University BBA Notes

Financial Management 3rd Semester BU BBA SEP 2024-25 Notes

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Unit 1 [Book]
Introduction, Meaning of Finance VIEW
Finance Function, Objectives of Finance function VIEW
Organization of Finance function VIEW
Meaning and Definition of Financial Management VIEW
Goals of Financial Management VIEW
Scope of Financial Management VIEW
Functions of Financial Management VIEW
Role of Finance manager in India VIEW
Financial planning VIEW
Steps in financial Planning VIEW
Principles of a Sound Financial plan VIEW
Factors affecting financial plan VIEW
Financial analyst, Role of Financial analyst VIEW
Introduction to Sources of Finance VIEW
Internal vs. External Sources of Finance VIEW
Short-term Sources of Finance VIEW
Long-term Sources of Finance VIEW
Medium Term Sources of Finance:
Equity Finance VIEW
Debt Financing VIEW
Venture Capital VIEW
Private Equity VIEW
Government Grants and Subsidies VIEW
Angel Investors VIEW
Crowdfunding VIEW
Unit 2 [Book]
Introduction Meaning of Time Value of Money VIEW
Time preference of Money VIEW
Techniques of Time value of Money VIEW
Compounding Technique: Future value of Single flow, Multiple flow and Annuity VIEW
Discounting Technique: Present value of Single flow, Multiple flow and Annuity VIEW
Doubling Period: Rule 69 and 72 VIEW
Unit 3 [Book]
Introduction, Meaning and Definition of Capital Structure VIEW
Factors determining the Capital Structure VIEW
Concept of Optimum Capital Structure VIEW
EBIT-EPS Analysis VIEW
Leverages: Meaning and Definition VIEW
Types of Leverages:
Operating Leverage VIEW
Financial Leverage VIEW
Combined Leverages VIEW
Unit 4 [Book]
Investment Decisions VIEW
Introduction, Meaning and Definition of Capital Budgeting, Features VIEW
Significance Steps in Capital Budgeting Process VIEW
Techniques of Capital budgeting: VIEW
Traditional Methods
Payback Period VIEW
Accounting Rate of Return VIEW
Discounted Cash Flow (DCF) Methods VIEW
Net Present Value VIEW
Internal Rate of Return VIEW
Profitability Index VIEW
Dividend decision Meaning VIEW
Forms of Dividends VIEW
Determinants of Dividend Decisions VIEW
Dividend Theories VIEW
Unit 5 [Book]
Working Capital, Meaning, Concept, Importance, Determinants VIEW
Scope of Working Capital VIEW
Approaches of Working Capital VIEW
Operating or Working Capital Cycle VIEW
Working Capital based on Operating Cycle VIEW
Estimation of Current Assets VIEW
Estimation of Current Liabilities VIEW
Estimation of Working Capital Requirements VIEW
Bangalore University BBA Notes

Corporate Accounting 3rd Semester BU BBA SEP 2024-25 Notes

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Unit 1 [Book]
Introduction, Meaning of Shares VIEW
Types of Shares (Equity Shares and Preference Shares), Features of Equity & Preference Shares VIEW
Issue of Shares, Procedure for Issue of Shares, Kinds of Share Issues VIEW
Types of Share Issues, Issue of Shares at Par, at Premium and at Discount VIEW
Subscription of Shares, Minimum Subscription, Over-Subscription VIEW
Pro- Rata Allotment of Shares VIEW
Accounting for Issue of Shares at Par, Premium, Discount VIEW
Calls in Arrears and Calls in Advance VIEW
Unit 2 [Book]
Introduction, Overview of Redemption of Debentures Meaning, Importance and Objectives of Redemption VIEW
Methods of Redemptions:
Redemption Out of Profit VIEW
Redemption Out of Capital VIEW
Redemption by Payment in Lump Sum VIEW
Redemption by Instalments VIEW
Redemption by Purchase in the Open Market VIEW
Key Financial Adjustments in Redemption of Debentures VIEW
Provision for Premium on Redemption of Debentures VIEW
Treatment of Unamortized Debenture Discount or Premium VIEW
Accounting for Redemption of Debentures under Sinking Fund method VIEW
Journal Entries VIEW
Ledger Accounts VIEW
Preparation of Financial Statements VIEW
Post- Redemption as per Schedule III to Companies Act 2013 VIEW
Unit 3 [Book]
Introduction, Meaning of Underwriting VIEW
SEBI regulations regarding Underwriting VIEW
Underwriting Commission VIEW
Underwriter, Functions, Advantages of Underwriting VIEW
Types of Underwriting VIEW
Marked and Unmarked Applications VIEW
Determination of Liability in respect of Underwriting Contract when fully Underwritten and Partially Underwritten with and without firm Underwriting VIEW
Unit 4 [Book]
Introduction Meaning and Need for Valuation of Shares VIEW
Factors affecting Value of Shares VIEW
Methods of Share Valuation illustration on:
Intrinsic Value Method VIEW
Yield Method VIEW
Earning Capacity Method VIEW
Fair Value Method VIEW
Rights Issue VIEW
Valuation of Rights Issue VIEW
Valuation of Warrants: Australian Model, Shivaraman-Krishnan Model VIEW
Unit 5 [Book]
Statutory Provisions regarding Preparation of Financial Statements of Companies as per schedule III of Companies act. 2013 VIEW
List of the Companies follow Schedule III of companies Act 2013 VIEW
Preparation of Statement of Profit and Loss VIEW
Preparation of Statement of Balance Sheet VIEW
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