Category: Bangalore University BBA Notes

Bangalore University BBA Notes

Advanced Corporate Accounting

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Unit 1 Underwriting of Shares {Book}
Meaning, Underwriting Agreements VIEW
Underwriting commission VIEW
Underwriter functions VIEW
Underwriter Advantages VIEW
Types of underwriting VIEW
Marked and unmarked applications VIEW
Underwriting Process VIEW

 

Unit 2 Mergers and Acquisition of Companies {Book}
Meaning of Amalgamation and Acquisition VIEW
Types of Amalgamation, Amalgamation in the Nature of Merger & Purchase VIEW
Methods of Purchase Consideration VIEW
Calculation of Purchase Consideration (Ind AS 103) VIEW
Net Asset Method VIEW
Net Payment Method VIEW
Accounting for Amalgamation VIEW
Entries and Ledger Accounts in the Books of Transferor Company and Transferee Company VIEW
Preparation of new Balance sheet. (Vertical Format) (Excluding External Reconstruction) VIEW

 

Unit 3 Internal Reconstruction {Book}
Internal Reconstruction Meaning, Objective, Procedure VIEW
Form of Reduction VIEW
Passing of Journal Entries for Internal Reconstruction VIEW
Preparation of Reconstruction accounts VIEW
Preparation of Balance Sheet after Reconstruction (Vertical Format) VIEW

 

Unit 4 Liquidation of Companies {Book}
Liquidation of Companies Meaning, Types of Liquidation VIEW VIEW VIEW
Order of Payment VIEW
Calculation of Liquidator’s Remuneration VIEW
Preparation of Liquidators Final Statement of Account VIEW

 

Unit 5 Recent Developments in Accounting & Accounting Standard’s {Book}
Meaning, Definitions, Characteristics, Functions and Importance of Human Resource Accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Environmental Accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Sustainability accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Forensic accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Public expenditure accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Social Responsibility Accounting VIEW
Bangalore University BBA Notes

Behviourial Science

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Unit 1 Introduction to Organization Behaviour {Book}
Introduction to Organization and Behavioral Science VIEW
Role of Behavioural Science in present Business world, Organizations and Managers VIEW
Manager’s roles VIEW
Manager’s Skills VIEW
Behavior at work VIEW
introduction to Organization Behaviour VIEW VIEW
Major behavioural science disciplines contributing to OB VIEW
Challenges and opportunities managers have in applying OB concepts VIEW
OB model (including motivation models) and Levels of OB model VIEW

 

Unit 2 Individual Behavior {Book}
Introduction to individual behaviour VIEW
Values VIEW
Attitudes VIEW VIEW
Job Satisfaction VIEW
Personality VIEW VIEW VIEW
Perception VIEW VIEW VIEW
Individual Decision Making
Learning at work VIEW VIEW
Motivation at work VIEW VIEW VIEW VIEW
Managing emotions VIEW
Stress Management: Meaning, Definition VIEW VIEW
Stress and Job Performance relationship VIEW
Approaches to Stress Management VIEW
Coping with stress VIEW

 

Unit 3 Interpersonal Behavior {Book}
Interpersonal Behaviour VIEW
Johari Window VIEW
Transactional Analysis VIEW
Ego states, Life positions VIEW
Types of Transactions Analysis VIEW
Applications of Transactional Analysis VIEW
Managerial interpersonal Styles VIEW

 

Unit 4 Group Behavior {Book}
Introduction to group behaviour, foundations of group behaviour VIEW VIEW
Concept of Group and Group dynamics VIEW VIEW VIEW
Types of groups VIEW
Formal and informal groups VIEW
Theories of group formation VIEW
Group Norms VIEW
Group Cohesiveness VIEW
Group Decision Making VIEW
Inter group behaviour VIEW
Concept of Team Vs. Group VIEW
Types of Teams VIEW
Building and Managing effective teams VIEW VIEW VIEW
leadership theories VIEW
Leadership styles power and politics VIEW VIEW
Organisational Conflict VIEW VIEW VIEW
Organisational Negotiation VIEW VIEW

 

Unit 5 Organisational Behavior {Book}
Foundations of Organization Structure VIEW VIEW
Organization Design VIEW VIEW VIEW
Organization Culture VIEW
Organization Change resistance VIEW VIEW
Strategies Cultural Management VIEW
Human Resource Management Policies and Practices VIEW VIEW VIEW
Diversity at work VIEW

 

Bangalore University BBA Notes

Business Research Methodology

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Unit 1 Introduction to Research {Book}
Research: Meaning, Characteristics, Objectives VIEW
Research Scope, Significance VIEW
Types of Research VIEW VIEW VIEW
Research Method Vs Research Methodology VIEW
Research Design VIEW
Review of Literature and its Significance VIEW
Problem Formulation VIEW
Sources of problem formulation VIEW
Ethics in Research VIEW
Plagiarism in research, Measures to overcome Plagiarism VIEW
Research Design, Types of Research design VIEW
Steps involved in designing research design VIEW
Types of Variables in relation to research design VIEW
Unit 2 Sampling Methods and Hypothesis {Book}
Sampling Methods VIEW VIEW
Probability Sampling VIEW
Non-Probability Sampling VIEW
Sampling errors VIEW
Confidence interval, Level of Significance VIEW
Hypothesis, Significance VIEW
Testing of hypothesis VIEW
Types of hypotheses VIEW
Steps involved in hypothesis VIEW
Formulation of hypothesis VIEW
Errors in hypothesis VIEW
Unit 3 Tools for Collection of Data {Book}
Data and its types in research VIEW
Sources of Data collection, Primary and secondary VIEW
Questionnaire Design VIEW
Schedules Interview VIEW
Observation VIEW VIEW VIEW
Survey methods VIEW VIEW
Scaling measurement techniques: Nominal Scale, Ordinal Scale, Interval Scale, Rating Scale VIEW
Unit 4 Data Analysis {Book}
Classification of data VIEW VIEW VIEW
Tabulation of data VIEW
Analysis of data Steps involved in analysis of data VIEW
Descriptive Statistics VIEW
Parametric and Non-parametric tests applicability VIEW
Non-Parametric tests applicability VIEW
Presentation of Data through charts:
*Pie-Chart VIEW
*Frequency curve VIEW
*Frequency Distribution VIEW
*Ogives VIEW
*Frequency Polygon VIEW
*Bar Diagram VIEW
Unit 5 Report Writing {Book}
Report Writing VIEW
Reports and its Types, Bibliography VIEW
Format of Research report VIEW
Report writing Principles VIEW
Steps in report writing VIEW
Reference importance and writing style VIEW

Bangalore University BBA Notes

Banking Operations and Innovations

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Unit 1 Banker and Customer Relationship {Book}
Banker and Customer Relationship VIEW
Meaning of Bank VIEW
Meaning of Banker, Customer VIEW
General & Special Relationships VIEW
Unit 2 Banking Operations {Book}
Collecting Banker and Paying Banker VIEW
Holder for Value VIEW
Holder in Due Course VIEW VIEW
Cheques Collection and Payment procedure VIEW
Cheques Truncation System (CTS0 paper to follow (PTF) VIEW
Crossing of Cheques VIEW VIEW
Dishonor of Cheques VIEW
Grounds of Dishonor of Cheques VIEW
Consequences of wrongful dishonor of Cheques VIEW
Unit 3 Customers and Account Holders {Book}
Procedure and Practice in opening and operating accounts of different customers including VIEW VIEW VIEW
Minor Bank Account VIEW
Meaning & Operations of Joint Account Holders VIEW
Partnership Firms VIEW
Joint Stock companies VIEW
Executors and Trustees VIEW
Clubs and Associations VIEW
Joint Hindu Undivided Family VIEW
E-accounting opening procedure VIEW
KYC Documents VIEW
Unit 4 Bank Services {Book}
Principles of lending VIEW
Kinds of lending facilities such as Loans, Cash Credit VIEW
Bank Overdraft VIEW
Bills Discounting VIEW
Letters of Credit VIEW
Criteria for lending loans VIEW
CIBIL score, importance and Documents VIEW
Fee based services Security, Features, Documents, Defaults VIEW
NPA meaning types and recovery procedure VIEW VIEW
Demat VIEW
Unit 5 Banking Innovations {Book}
New technology in Banking: VIEW
E-Services VIEW
Plastic cards VIEW
Internet Banking VIEW
ATM based Services VIEW
ECS VIEW
MICR VIEW
RTGS VIEW
NEFT VIEW
DEMAT VIEW
IMPS VIEW
UPI VIEW
AADHAR enabled payment system VIEW
USSD VIEW
Application based payment systems VIEW
E-wallet VIEW
Role of artificial intelligence in banks VIEW
Block Chain Meaning and Features VIEW

Bangalore University BBA Notes

Cost Accounting

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Unit 1 Introduction to Cost Accounting {Book}
Meaning & Definition of Cost VIEW
Costing and Cost Accounting VIEW
Objectives of Costing VIEW
Comparison between Financial Accounting and Cost Accounting VIEW
Designing and Installing a Cost Accounting System VIEW VIEW
Cost Concepts, Classification of Costs VIEW
Cost Unit, Cost Center, Elements of Cost, VIEW
Preparation of Cost Sheet Tenders and Quotations VIEW

 

Unit 2 Material Cost Control {Book}
Material Cost Control Meaning VIEW
Types: Direct Material, Indirect Material. VIEW
Material Control VIEW
Purchasing Procedure, Store Keeping VIEW
Techniques of Inventory Control, Levels settings VIEW
EOQ VIEW
ABC Analysis VIEW
VED Analysis VIEW
Just In-Time VIEW
Perpetual Inventory System VIEW
Documents used in Material Accounting VIEW
Methods of Pricing Material Issues:
FIFO VIEW
LIFO VIEW
Weighted Average Price Method VIEW
Simple Average Price Method VIEW

 

Unit 3 Labour Cost Control {Book}
Labour Cost Control Meaning VIEW
Types: Direct Labour VIEW
Indirect Labour Timekeeping, Time booking, Idle Time, Overtime VIEW
Labour Turn Over VIEW
Methods of Labour Remuneration: Time Rate System, Piece Rate System VIEW
Incentive System (Halsey Plan, Rowan Plan & Taylor’s differential Piece Rate System) VIEW

 

Unit 4 Overhead Cost Control {Book}
Overhead Cost Control Meaning and Definition VIEW VIEW
Classification of Overheads VIEW
Procedure for Accounting and Control of Overheads VIEW
Allocation of Overheads VIEW
Apportionment of Overheads VIEW
Primary, Secondary Overhead Distribution Summary VIEW
Repeated Distribution Method and Simultaneous Equations Method VIEW
Absorption of Factory Overheads VIEW
Methods of Absorption, Machine Hour Rate VIEW

 

Unit 5 Reconciliation of Cost and Financial Accounts, Emerging Concepts in Costing {Book}
Need for Reconciliation VIEW
Reasons for differences in Profit or Loss shown by Cost Accounts and Profit or Loss shown by Financial Accounts VIEW
Preparation of Reconciliation Statement VIEW
Memorandum Reconciliation Account VIEW

 

Bangalore University BBA Notes

Business Finance

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Unit 1 Introduction Financial Management {Book}
Meaning of Finance VIEW
Business Finance VIEW
Finance Function, Aims of Finance Function VIEW
Organization Structure of Finance Department VIEW
Financial Management VIEW
Goals of Financial Management VIEW VIEW
Financial Decisions VIEW
Role of a Financial Manager VIEW
Financial Planning VIEW
Steps in Financial Planning VIEW
Principles of Sound/Good Financial Planning VIEW
Factors influencing a sound financial plan VIEW

 

Unit 2 Financing Decision {Book}
Capital Structure: Meaning, Introduction VIEW
Factors influencing Capital Structure VIEW
Optimum Capital Structure VIEW
Computation & Analysis of EBIT, EBT, EPS VIEW
Leverages VIEW

 

Unit 3 Investment Decision {Book}
Investment Decision: Introduction VIEW
Meaning and Definition of Capital Budgeting, Features, Significance Process VIEW
Capital Budgeting Techniques: VIEW
Payback Period VIEW
Accounting Rate of Return VIEW
Net Present Value VIEW
Internal Rate of Return VIEW
Profitability index Simple Problems VIEW

 

Unit 4 Dividend Decision {Book}
Dividend Decision: Introduction, Meaning and Definition, Types VIEW
Bonus share VIEW
Factors determining dividend decision VIEW
Theories of dividend decisions: Walter Gordons Model VIEW
*Provisions under Companies act in related to Dividends VIEW

 

Unit 5 Working Capital Management {Book}
Concept of Working Capital VIEW
Significance of Adequate Working Capital VIEW
Evils of Excess or Inadequate Working Capital VIEW
Determinants of Working Capital VIEW
Sources of Working Capital VIEW
Working Capital Management Operating cycle VIEW
*Cash Management VIEW
*Receivables Management VIEW
*Inventory Management VIEW VIEW VIEW VIEW

 

Bangalore University BBA Notes

Financial Institutions and Regulatory Bodies

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Unit 1 An Overview of Financial System {Book}
Financial System Introduction, Meaning VIEW
Components of financial system VIEW
Financial institutions VIEW VIEW
Financial Market VIEW VIEW
Financial instruments VIEW VIEW
Financial Services VIEW VIEW
Impact of Financial System on Economic Development VIEW
Unit 2 Banking Institutions {Book}
Banking Institutions: Meaning, Constitution, Objectives VIEW
Banking Institutions Functions VIEW
Types: Schedule, Non-Schedule, Public, Private banks, foreign banks and Payment banks VIEW
Role of Commercial Banks VIEW
Investment Policy of Commercial banks VIEW
Banking Sector reforms VIEW
Unit 3 Non-Banking Institutions {Book}
Non-Banking Institutions: Meaning, Constitution, Objectives and Functions VIEW
NBFC’s Types VIEW
Nidhi Company, Chit funds, RNBC VIEW
Insurance, Pan shops and Payday lending VIEW
Unit 4 Developmental Institutions {Book}
Meaning, classifications, role, objectives, Functions and importance:
IDBI VIEW
SIDBI VIEW
ICICI VIEW
IFCL VIEW
SFC’s VIEW
LIC VIEW
GIC VIEW
EXIM VIEW VIEW
NABARD VIEW
IIBI VIEW
UTI VIEW
NBFC’s VIEW
NHB VIEW
SIDCO VIEW
Unit 5 Regulatory Bodies in India and Trends in Banking {Book}
Meaning, Regulatory bodies in India VIEW
RBI: Organization, Functions VIEW VIEW
SEBI Objectives and Functions VIEW VIEW
IRDA Objectives and Functions VIEW VIEW
PFRDA Objectives and Functions VIEW
Artificial Intelligence, Block chain, Big data, Robotic Process Automation, Cyber security and resilience, voice interfaces. VIEW

Bangalore University BBA Notes

Modern Marketing

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Unit 1 Introduction to Marketing and Services {Book}
Meaning and Definition Market VIEW
Marketing: Nature and Scope of Marketing VIEW
Goals of Marketing VIEW
Concepts of Marketing VIEW
Functions of Marketing VIEW
Importance of Marketing VIEW
Services: Meaning and Definition, Characteristics VIEW
Classification of services VIEW
Distinction between Goods marketing and Service marketing VIEW
Marketing mix. in service industry:
Product VIEW
Price VIEW
Promotion & Communication VIEW
Place VIEW
People or Physical evidence VIEW
Growth of service sector in India VIEW
Service processes VIEW
Designing the Service process VIEW
Services blueprint VIEW

 

Unit 2 Marketing Environment (Marco and Micro) {Book}
Marco: Demographic, Economic, Natural, Technological, Political, Legal and Socio-Cultural VIEW
Micro Customer: Supplier, Manufacturer Employees, Public and Community Competitors VIEW VIEW

 

Unit 3 Marketing Mix {Book}
Marketing Mix Meaning, Elements VIEW
Product VIEW
Product Mix VIEW
Product Lifecycle VIEW
Product Planning VIEW
New Product Development, Stages VIEW
Failure of New Product VIEW
Branding VIEW VIEW
Packing and Packaging VIEW
Pricing, Objectives VIEW VIEW
Factors influencing Pricing VIEW
Methods of Pricing VIEW
Physical Distribution: Meaning VIEW
Factors affecting Channel Selection VIEW
Types of Marketing Channels VIEW
Promotion: Meaning and Significance of Promotion VIEW
Personnel Selling and Advertising VIEW

 

Unit 4 Marketing Segmentation and Behaviour {Book}
Marketing Segmentation: Meaning and Definition VIEW
Bases for Market Segmentation VIEW
Requisites for sound Market Segmentation VIEW
Consumer Behaviour VIEW VIEW
Factors influencing Consumer Behaviour VIEW
Buying Decision Process VIEW

 

Unit 5 Recent Trends in Marketing {Book}
Introduction to e-business VIEW
Tele-marketing VIEW
M-Business VIEW
Green and Grey Marketing VIEW
Brown marketing VIEW
Digital Marketing: Advantages and Disadvantages VIEW
Relationship Marketing VIEW VIEW
Retailing VIEW
Virtual Marketing VIEW
Event Management VIEW
Viral Marketing VIEW
Reverse Marketing VIEW
Bangalore University B.com Notes / Bangalore University BBA Notes

Corporate Accounting

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Unit 1 Redemption of Shares and Debentures {Book}
Redemption of Share VIEW
Redemption of Debentures VIEW VIEW
Debentures Legal provisions VIEW
Treatment regarding Premium on Redemption VIEW VIEW
Creation of Capital Redemption Reserve Account VIEW
Fresh issue of Shares VIEW VIEW
Arranging for Cash Balance for the purpose of Redemption VIEW
Minimum number of Shares to be issued for Redemption VIEW
Issue of Bonus Share VIEW VIEW
Preparation of Balance Sheet (vertical forms) after Redemption VIEW
Extra Topic
**Distinction between Shares and Debentures VIEW
**Issue of Debentures, Over Subscription VIEW
**Issue of Debentures for Consideration other than Cash VIEW
**Issue of Debentures as a Collateral Security VIEW
**Terms of Issue of Debentures VIEW
**Interest on Debentures VIEW
**Writing off Discount/Loss on Issue of Debentures VIEW
**Redemption by Payment in Lump Sum, Open Market, Conversion VIEW
**Sinking Fund Method VIEW

 

Unit 2 Valuation of Goodwill {Book}
Meaning, Circumstances, Factors of Valuation of Goodwill VIEW
Methods of Valuation of Goodwill:
Average Profit Method of Valuation of Goodwill VIEW
Super Profit Method of Valuation of Goodwill VIEW
Capitalization of Super Profit average Profit Method of Valuation of Goodwill VIEW
Annuity Method of Valuation of Goodwill VIEW
Capitalization of Profit Method VIEW

 

Unit 3 Valuation of Shares {Book}
Meaning, Need for Valuation of Shares VIEW
Factors Affecting Valuation of Shares VIEW
Methods of Valuation:
Intrinsic Value Method of Shares VIEW
Yield Method of Shares VIEW
Earning Capacity Method of Shares VIEW
Fair Value of shares VIEW
Rights Issue VIEW
Valuation of Rights Issue VIEW

 

Unit 4 Company Final Accounts {Book}
Statutory Provisions regarding preparation of Company Final Accounts VIEW
Treatment of Special Items VIEW
Managerial Remuneration VIEW VIEW
Tax Deducted at source VIEW
Advance payment of Tax VIEW
Provision for Tax VIEW
Depreciation VIEW
Interest on debentures VIEW
Dividends VIEW
Rules regarding payment of Dividends VIEW
Transfer to Reserves VIEW
Preparation of Profit and Loss Account and Balance Sheet in vertical form VIEW

 

Unit 5 Holding Company Accounts {Book}
Introduction, Meaning of Holding Company VIEW
Introduction, Meaning of Subsidiary Company VIEW
Steps, Pre-Acquisition Profits, Post Acquisition Profits VIEW
Minority Interest VIEW
Cost of Control or Capital Reserve VIEW VIEW
Unrealized Profit, Mutual Indebtedness VIEW
Preparation of Consolidated Balance Sheet (As per AS21) under vertical format VIEW

 

Bangalore University BBA Notes

Corporate Skills

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Unit 1 Elements of Communication
Communication Meaning, Importance, Objectives VIEW
Principles of Communication VIEW
Communication Process VIEW
Impediments of effective Communication VIEW
Strategies for effective Communication VIEW
Communication Types:
Verbal Communication VIEW
Non-Verbal Communication VIEW
Body Language, Gestures, Postures, Facial Expressions, Dress codes, VIEW
The Cross-Cultural Dimensions of Business Communication VIEW
Listening, Speaking VIEW
Techniques of Eliciting Response, Probing Questions, Observation VIEW
Business etiquettes VIEW
Social etiquettes VIEW
Unit 2 Public Speaking and Speech Composition
Public Speaking VIEW
Principles of Effective Speech & Presentation VIEW VIEW
Technical Speech & Non-Technical Presentation VIEW
Speech of introduction of a Speaker VIEW
Speech of Vote of Thanks, Occasional Speech, Theme Speech VIEW
Moderating programs Use of Technology VIEW VIEW
Unit 3 Meetings
Meeting: Importance VIEW
Meeting Opening and Closing Meetings VIEW
Participating and Conducting Group discussions VIEW
Brain Storming VIEW
E- Meetings VIEW
Meeting Memos, Circulars VIEW
Meeting Minutes VIEW
Meeting Notices VIEW
Unit 4 Corporate Communication
Email: Meaning, Importance, Objectives VIEW
Messages: Meaning, Importance, Objectives VIEW
Video Conferencing: Importance, Advantages and Disadvantages VIEW
Virtual Communication: Meaning, Advantages, Importance VIEW
Using different online applications for corporate communication: Teleconference VIEW
Business letter VIEW
Inquiries, Circulars, Quotations, Orders, Acknowledgments, Executions, Complaints, Claims & adjustments, Collection letter, Banking correspondence, Agency correspondence, Job application letters – Bio-data, Covering Letter, Interview Letters, Letter of Reference and other letters VIEW
Unit 5 Carrier Planning
Career Planning VIEW
Awareness of Different Carries sources of information VIEW
Choosing a carrier VIEW
Career Counseling VIEW
Resume Preparation VIEW
Preparing for Group Discussion VIEW

 

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