Category: Bangalore University BBA Notes

Bangalore University BBA Notes

Investment and Portfolio Management Bangalore University 5th Semester BBA Notes

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Unit 1
Concept and Objectives of Investment VIEW
Distinction between Investment, Speculation, and Gambling VIEW
Types of Investors VIEW
Investment Avenues, Equity Shares, Bonds, Mutual Funds, and Derivatives VIEW
Financial Markets VIEW
Capital Market VIEW
Money Market VIEW
Risk and Return, Meaning and Types VIEW
Factors Influencing Investment Decisions VIEW
Overview of the Indian Investment Scenario VIEW
Simple and Compound Return Calculations VIEW
Basic problems on Risk Measurement VIEW
Unit 2
Measurement of Return, Holding Period Return, Expected Return VIEW
Measurement of Risk, Variance and Standard Deviation VIEW
Relationship Between Risk and Return VIEW
Systematic and Unsystematic Risk VIEW
Concept of Risk Premium VIEW
Variance and Standard Deviation VIEW
Unit 3
Meaning and Scope of Security Analysis VIEW
Fundamental Analysis, Economic Analysis, Industry Analysis, and Company Analysis VIEW
Overview of Financial Statement Analysis VIEW
Technical Analysis, Assumptions, Charts, Trends and Indicators VIEW
Moving Averages VIEW
Efficient Market Hypothesis, Weak, Semi-Strong and Strong VIEW
Valuation illustrations VIEW
Unit 4
Portfolio, Concept and Significance VIEW
Diversification and Reduction of Risk VIEW
Markowitz Modern Portfolio Theory, Assumptions and Limitations VIEW
Efficient Frontier VIEW
Correlation VIEW
Covariance VIEW
Two-Asset Portfolio Analysis VIEW
Two-Asset Portfolio Return VIEW
Portfolio Risk Calculation VIEW
Unit 5
Portfolio Evaluation, Needs, Performance VIEW
Risk-Adjusted Performance Measures VIEW
Portfolio Revision, Concepts, Strategies VIEW
Portfolio Rebalancing VIEW
Role of Professional Portfolio Management Services VIEW
Performance Evaluation Problems Using Sharpe, Treynor and Jensen Measures VIEW
Bangalore University BBA Notes

TDS and ITR Filing Bangalore University 5th Semester BBA Notes

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Unit 1
Permanent Account Number (PAN), Features and Provisions VIEW
Utility of PAN VIEW
Transactions in which quoting of PAN is Mandatory Eligible Person Sec 262(1) VIEW
Get New e-PAN VIEW
Application for PAN Online/Offline VIEW
Downloading of e-PAN VIEW
Corrections in PAN VIEW
Linking of PAN and Aadhaar Sec 139 A & 139 B VIEW
Registering PAN in E-Filing Portal VIEW
Unit 2
Income Tax Returns (ITR) VIEW
E-Filing 263(2) VIEW
Requirement of Filing ITR [Section 263(1)] VIEW
E-Filing 139D VIEW
Requirement of Filing ITR [Section 139(1)]- Due Date of Filing of ITR VIEW
Applicability of Form ITR-1 VIEW
Applicability of Form ITR-2 VIEW
Applicability of Form ITR-3 VIEW
 Applicability of Form ITR-4 VIEW
Applicability of Form ITR-5 VIEW
Applicability of Form ITR-6 VIEW
Applicability of Form ITR-7 VIEW
Types of Returns, Original Return Sec. 263(1), Regular ITR, Revised ITR, Belated Return, Updated Returns 139(8a), Defective Return Sec. 264 VIEW
Provisions Relating to Updated Returns including Interest and Penalties VIEW
Unit 3
Introduction to the Concept of TDS VIEW
Advance Tax VIEW
Applicability of TDS Sec 392 VIEW
Applicability of TDS Sec 393 VIEW
Provisions In Brief Relating to Advance Payment of Tax VIEW
Quarterly Filing of TDS Returns VIEW
Prescribed forms for Filing of TDS Returns (From 138, 140, 141) VIEW
Acknowledgement for TDS Form 130, 131 VIEW
Exemption from TDS Form 128, 121 VIEW
Unit 4
Income Tax Portal VIEW
Practical Exposure to the Income Tax e-Filing Portal Covering PAN Services VIEW
Prerequisites for TDS and ITR VIEW
Preparation of Electronic Returns VIEW
ITR Filing Online VIEW
TDS Compliance VIEW
Electronic Submission of Returns Using Sample Data VIEW
Bangalore University BBA Notes

Stock and Commodity Markets Bangalore University 5th Semester BBA Notes

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Unit 1
History of Stock Market and Corporatization of Stock Exchange VIEW
De-Mutualization of Stock Exchanges VIEW
De-Materialization of Stocks VIEW
Concept of Demat Account VIEW
Evolution of Market from Ring-based Trading to Screen based VSAT Trading VIEW
Digital Transformation of Stock Exchange VIEW
Digital Transformation of Fintech Applications VIEW
Stock Exchanges in India NSE, BSE VIEW
Market Indices NIFTY, SENSEX, Sectoral Indices VIEW
Unit 2
Introduction Meaning of Financial Markets VIEW
Market Segments VIEW
Primary Markets VIEW
Secondary Markets VIEW
Market Infrastructure Institutions VIEW
NSDL VIEW
CDSL VIEW
Clearing Corporations VIEW
Clearing & Settlement (T+1) VIEW
Bull Market VIEW
Bear Market VIEW
Unit 3
Types of Contracts, Delivery & Non-Delivery and Types of Markets, Cash Market and Derivatives VIEW
Speculation VIEW
Trading Mechanisms VIEW
Intra-Day Trading VIEW
Order Types VIEW
Equity Instruments VIEW
Exchange Traded Funds (ETFs) VIEW
Debt Instruments VIEW
Government Securities VIEW
Corporate Bonds VIEW
Green Bonds VIEW
Derivatives Market, Meaning of Derivatives, Concepts of Futures (Long & Short) and Options (Put & Call); Mark-to-Market (MTM) under Futures VIEW
Derivative as a Tool of Hedging VIEW
Unit 4
Introduction, Meaning & Definition of Commodity Markets VIEW
Commodity Exchanges, Six Exchanges- MCX, NCDEX, NMCE, ICEX, ACE and UCE, Roles & Products Traded VIEW
Trading and Settlement VIEW
Spot vs Futures VIEW
Delivery Mechanisms VIEW
Price Discovery VIEW
Commodity Derivatives, Futures VIEW
Hedging for Producers, Corporates, and Speculators VIEW
Unit 5
SEBI, Introduction, Functions VIEW
Regulations on Insider Trading and Price Rigging, Takeover Code, LODR VIEW
Risk Management Mechanisms, Margin Systems, VaR, Position Limits VIEW
Investor Protection, SCORES, IEPF, Grievance Redressal Mechanisms VIEW
Surveillance Systems and Role of Technology in Fraud Detection, AI/ML in Market Surveillance VIEW
Recent SEBI Amendments (2023-24) VIEW
ESG Disclosures VIEW
IPO Norm Reforms VIEW
Bangalore University BBA Notes

GST Law and Practice Bangalore University 5th Semester BBA Notes

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Unit 1 [Book]
Concept of Tax and the Objective for its Levy VIEW
Concept of Direct and Indirect Tax VIEW
Differences Between Direct Taxation and Indirect Taxation VIEW
Principal of Indirect Taxes in India VIEW
Source Based Vs Destination Based Taxation Structure and its Features VIEW
Need for GST in India VIEW
Historical Background of GST in India VIEW
Framework of GST (Dual Model) VIEW
Various Benefits to be Accrued from Implementation of GST VIEW
Significant Amendments Made in Constitution (101st Amendment) Act, 2016 VIEW
GST Council, Constitution, Power and Functions VIEW
Unit 2 [Book]
Definitions of: Goods, Services, Person, Business, Business Vertical, Consideration, Aggregate Turnover, Fixed Establishment, Casual Taxable Person, Taxable Supplies, Exempt Supply, Zero rated Supply VIEW
Supply, Meaning and Supply with Consideration in Course/ Furtherance of Business VIEW
Supply without consideration; Schedule I, II, and III to the GST Act VIEW
Composite Supply, illustrations on Composite VIEW
Mixed Supply, illustrations on Mixed Supply VIEW
Taxability of Interstate Supply and Intra State Supply VIEW
Concept of Outward Supply and Inward Supply VIEW
Over Sales VIEW
Over Purchases VIEW
Unit 3 [Book]
Registration under GST Based on Turnover Limits VIEW
Casual Registration; Levy and Collection of CGST/SGST/IGST VIEW
Apportionment of GST Between Centre and State VIEW
Composition Levy VIEW
Reverse Charge Mechanism (RCM) VIEW
Classification of Rate of Taxes under GST and Composition Scheme VIEW
Tax Invoice and Essential Elements in Invoice VIEW
GST Returns and other regular Compliances VIEW
illustrations on Apportionment of GST Between Centre and State VIEW
Unit 4 [Book]
Time of Supply for Goods/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- illustrations VIEW
Value of Supply to Unrelated Persons When Price is the Sole Consideration of the Supply VIEW
Inclusions and Exclusion from Value of Supply VIEW
Concept of Discount and its Treatment VIEW
Determination of Transaction Value and Taxable Value of Supply of Goods and Services VIEW
Unit 5 [Book]
Definition of: Input Goods, Input Services, Capital Goods, Input on Capital Goods VIEW
Concept of Elimination of Tax Cascading Effect through Value added Tax System VIEW
Concept of Input Tax Credit, Eligibility and Conditions for taking ITC VIEW
Cross Utilization of ITC Between Goods and Services VIEW
Apportionment of Credit and Blocked Credits VIEW
Availability of Credit in Special Circumstances VIEW
Availing and Utilization of ITC- -illustrations VIEW
GST Returns VIEW
Concept of Electronic Credit Ledger, Electronic Cash Ledger VIEW
Brief Introduction and Contents in- Returns for Outward Supply (GSTR-1) VIEW
Returns for Inward Supply (GSTR-2) VIEW
Final Monthly Returns (GSTR-3) VIEW
Annual Returns (GSTR-9) VIEW
GST Network, Structure, Vision and Mission, Powers and Functions VIEW
Bangalore University BBA Notes

Business Law Bangalore University 5th Semester BBA Notes

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Unit 1
Business Law, Meaning Nature, Sources VIEW
Importance of Business Law for Managers VIEW
Classification of Business Laws (Contract Law, Employment Law, Consumer Law, Competition Law, IPR Law, Business Formation Laws) VIEW
Overview of the Indian Contract Act, 1872 VIEW
Meaning and Essentials of a Valid Contract and Types VIEW
Offer and Acceptance VIEW
Consideration VIEW
Capacity to Contract, Free Consent VIEW
Breach of Contract, Remedies for Breach of Contract, Damages, Injunction, and Specific Performance VIEW
Business Relevance of Contract Law VIEW
Unit 2
Sale of Goods Act, 1930, Meaning and Nature of Contract of Sale, Conditions and Warranties VIEW
Rights of Buyer and Seller VIEW
Duties of Buyer and Seller VIEW
Rights of an Unpaid Seller VIEW
Distinction Between Sale and Agreement to Sell VIEW
Contract of Agency, Meaning and Significance, Creation and Termination of Agency VIEW
Rights and Duties of Agent and Principal VIEW
Indian Partnership Act, 1932, Nature and Features of Partnership, Rights, Duties, and Liabilities of Partners VIEW
Types of Partners VIEW
Dissolution of Partnership Firm VIEW
Legal Implications of Partnership in Business VIEW
Unit 3
Consumer Protection Act, 2019, Objectives and Importance VIEW
Definitions, Consumer, Defect, Deficiency, and Unfair Trade Practices VIEW
Consumer Rights and Responsibilities VIEW
Consumer Dispute Redressal Mechanisms, District Commission, State Commission, and National Commission VIEW
Consumer Protection in E-Business Administration VIEW
Competition Act, 2002, Objectives and Scope VIEW
Role and Powers of Competition Commission of India VIEW
Anti-Competitive Agreements VIEW
Abuse of Dominant Position, Penalties and Appellate Mechanism VIEW
Importance of Competition Law for Fair Business Practices VIEW
Unit 4
Intellectual Property Rights (IPR), Meaning and Importance in Business VIEW
Patent Law, Features, Conditions for Patentability, Infringement, and Remedies VIEW
Information Technology Act, 2000, Objectives and Scope VIEW
Cybercrimes, Meaning and Types (Phishing, Identity Theft, Cyber Stalking) VIEW
Legal Recognition of Electronic Records VIEW
Legal Recognition of Digital Signatures VIEW
Encryption VIEW
Data Security, Privacy and Data Protection Issues VIEW
Offences and Penalties Under Cyber Law VIEW
Managerial Challenges in the Digital Business Environment VIEW
Unit 5
Concept of Insolvency and Bankruptcy VIEW
Relation Between Bankruptcy, Insolvency, and Liquidation VIEW
Introduction to IBC 2016, Why its called Code and Not the Act? Objective of the Code VIEW
IBC 2016,  Institutional Framework under the Code, Process under the Code VIEW
Bangalore University BBA Notes

Direct Taxation Bangalore University 5th Semester BBA Notes

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Unit 1
Taxation, Basic Reasons to Impose Taxation VIEW
Constitutional Validity of Taxes VIEW
Administration of Tax Laws VIEW
Component of Income Tax Law in India VIEW
Basic Principles for Charging Income Tax [Sec. 4] VIEW
Tax Year [Sec 3] VIEW
Assessee [Sec 2(7)] VIEW
Capital Asset 2(22) VIEW
Person [Sec 2 (77)] VIEW
Income [Section 2(24)] VIEW
Heads of Income [Sec 14] VIEW
Gross Total Income (GTI) [Sec. 122], Total Income (TI) [Sec. 2(108) read with section 122] VIEW
Distinguish between Gross Total Income and Taxable Income VIEW
Rounding-off of total income [Sec. 516] VIEW
Capital Receipts -vs.- Revenue Receipts VIEW
Rate of Tax Under Old Tax Regime / Regular Tax Regime VIEW
Rate Of Tax Under Default Tax Regime (New Regime) U/S 202 VIEW
Double Taxation Avoidance Agreement (DTAA) VIEW
Residential Status and Scope of Total Income
Determination of Residential Status VIEW
Residential Status, Individual [Sec. 6(2)] to [Sec. 6(8)] VIEW
Hindu Undivided Family (HUF) [Sec. 6(9)] VIEW
Company [Sec. 6(10)] VIEW
Firm or an Association of Persons (AOP) or Body of Individuals (BOI) or Any other Person [Sec. 6(11) VIEW
Resident and Ordinary Resident [Sec. 6(13)] VIEW
Illustrations only on Individual Incidence of Tax [Sec. 5] VIEW
Unit 2
Basic Elements of Salary VIEW
Employer-Employee Relationship VIEW
Basis of Charge [Sec. 15] VIEW
Definition of Salary [Sec. 16] VIEW
Deduction from Salary [Sec. 19] VIEW
Perquisite [Sec. 17] VIEW
Income Not be included in the Total Income [Schedule III and Sec 11] VIEW
Computation of Taxable Salary VIEW
Illustrations including deduction of Retirement Benefits VIEW
Employee Stock Option Plans (ESOPs) VIEW
Income from House Property
Chargeability [Sec. 20] VIEW
Determination of Annual Value [Sec. 21], 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, Computation of Income VIEW
Recovery of Arrears of Rent and Unrealized Rent VIEW
Deduction’s u/s 22 – a) Standard Deduction b) Interest on Borrowed VIEW
Capital Treatment of Pre and Post Construction VIEW
Interest Computation of Income from House Property, Property owned by co-owners VIEW
Unit 3
Meaning of Business 2(20), Definition of Profession 2(86) VIEW
Income Chargeable under the Head Profits and Gains of Business or Profession [Sec. 26] VIEW
Incomes not Taxable under the Head Profits and Gains of Business or Profession [Sec. 27] VIEW
Expenditures Allowed as Deduction: Rent, Rates, Taxes, Repairs and Insurance for Building [Sec. 28], Repairs and Insurance of Machinery, Plant and Furniture [Sec. 28] VIEW
Deduction in Respect of employee Welfare [Sec 29 and 30], Depreciation [Sec. 33], Block of Assets [Sec. 2(17)], Scientific Research [Sec. 45] VIEW
Deduction in Respect of Expenditure on Specified Business [Sec. 46] VIEW
Bad Debts [Sec. 31], Provision for Bad Debts [Sec. 31] VIEW
Residual Deduction [Sec. 32] VIEW
illustrations on Business Income- Setoff and Carryforward of Business Loss and un Absorbed Depreciation VIEW
Disallowances and Presumptive Taxation
Method of the Accounting 276 VIEW
Maintenance of Books of Accounts 58, List of Notified Profession under Section 58 VIEW
Disallowed Expenditure [Sec. 35], Section 35. Inadmissible Expense in the Books of the Partnership form and LLP, Computation of Book profit under 35(e) VIEW
Section 36 Expense Disallowed if Payment is made in excess of 10,000 in cash/other than Prescribed Mode, Certain Payment can be allowed only upon Actual Payment VIEW
Presumptive Taxation [Sec. 58] VIEW
Unit 4
Basis of Charge-Capital Asset [Sec. 2(22)], Types of Capital Asset-Transfer [Sec. 2(109)] VIEW
Capital Gain [Sec. 67] VIEW
Transactions not regarded as Transfer (Sec. 70) VIEW
Meaning of “Adjusted”, “Cost of Improvement” and “Cost of Acquisition” (Sec.90) VIEW
Computation of Long-Term Capital Gain (LTCG)(Sec-72) VIEW
Deemed or Notional Cost of Acquisition [Sec. 73], Computation of Capital gain in Certain cases VIEW
Computation of Capital gain in Case of Depreciable Assets [Sec. 74] VIEW
Tax on Capital Gain- Deductions [Sec. 82, 83, 84, 85, 86] VIEW
Income from Other Sources
Basis of Chargeability [Sec.92] VIEW
Casual Income: Winning from Lotteries, Crossword Puzzles, etc. [Sec. 92(2)(b)] VIEW
Family Pension- Gift [Sec. 92(2)(m)] VIEW
Interest on Securities [Sec. 92(2)(e)] VIEW
Sum Received under a Life Insurance Policy [Sec. 92(2)(l)] VIEW
Dividend [Sec. 2(40)] VIEW
Specific Disallowance [Sec. 94] VIEW
Computation of Income from other Sources – Illustrations VIEW
Unit 5  
Income Exempted [Schedule II Read with Sec 11] VIEW
Agriculture Income, Instances of Agricultural (Agro) Income, Instances of Non-agricultural (Non-Agro) Income VIEW
Treatment of Partly Agricultural and Partly Non-Agricultural Income VIEW
Illustrations on Impact of Agricultural income on Tax Computation VIEW
Deductions: Differences between Deduction and Exemptions VIEW
General Provisions Schedule III, Rebate u/s 156 VIEW
Computation Tax Gross Total Income and Tax Liability VIEW
Setoff and Carry Forward of Losses  
Introduction Inter Source adjustment (Intra-Head adjustment) [Sec. 108], Inter head adjustment [Sec. 109] VIEW
Carry Forward of Loss VIEW
Loss under the head ‘Income from House Property’ [Sec. 110] VIEW
Carry forward and Set off of Business Loss other than Speculation Loss [Sec. 112] VIEW
Set off and Carry forward of Unabsorbed Depreciation, Carry forward and Set off of Speculation Loss [Sec. 113] VIEW
Carry Forward and Set off of Loss from Specified Business Covered u/s 35AD [Sec.114] VIEW
Carry Forward and Set off of Capital Loss [Sec. 111] VIEW
Carry Forward and Set off of Losses from Activity of owning and Maintaining Race Horses [Sec. 115] VIEW
Bangalore University BBA Notes

Soft Skills for Business BU BBA 4th Semester Notes

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Unit 1 [Book]
Communication Meaning VIEW
Types of Communication (verbal-nonverbal-written) VIEW
Formal vs informal Communication VIEW
Barriers to communication VIEW
Office Communication Tools, Circulars and Memos, Samples and Templates VIEW
Email etiquette Basics VIEW
Professional vs Personal Communication VIEW
Unit 2 [Book]
Introduction, Format of Formal Letters VIEW
Letters of Enquiry with Sample VIEW
Order Letters VIEW
Letters of Complaint, Reply to Letter of Complaint VIEW
Promotional Letters VIEW
Sales Letters VIEW
Recovery Letters VIEW
Introduction, Format, Anatomy of a good e-mail, Value Points for Writing good e-mails, Writing an effective e-mail VIEW
Difference between a well drafted and Poorly structured e-mail VIEW
Unit 3 [Book]
Resume writing essentials, Chronological format, Functional format, Cover letter components VIEW
Meeting management VIEW
Agenda preparation VIEW
Minutes writing VIEW
Action reports VIEW
Case Studies of effective documents VIEW
Unit 4 [Book]
Public Speaking and Overcoming Stage fear VIEW
Negotiation Skills, Principles and Tactics VIEW
Interpersonal Communication in Teams VIEW
Cross cultural communication VIEW
Mock Negotiation and Feedback VIEW
Communication assessment and review VIEW
Bangalore University BBA Notes

Digital Entrepreneurship BU BBA 4th Semester Notes

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Unit 1 [Book]
Introduction, Meaning of Digital Entrepreneurship, Evolution from Traditional to Digital Business, Objectives VIEW
Startup Ecosystem VIEW
Meaning and Definition of Startup VIEW
Functions of Digital Ventures, Role in Digital Economy VIEW
Digital Business Planning Steps VIEW
Principles of Digital Business Models VIEW
Factors Affecting Digital Ventures (Regulatory, Technological, Market) VIEW
Unit 2 [Book]
Introduction, Meaning of Digital Business VIEW
Digital Business Models Types:
B2B VIEW
B2C VIEW
C2C VIEW
SaaS Business Models VIEW
Subscription Business Models VIEW
Freemium Business Models VIEW
Digital Revenue Streams (Ads, Affiliate, Subscriptions) VIEW
Digital Platform Models (Amazon, Uber, Swiggy) VIEW
Lean Startup Methodology VIEW
Minimum Viable Product (MVP) VIEW
E-Commerce Future VIEW
Valuation of Digital Marketplaces VIEW
Customer Acquisition Cost vs Lifetime Value Problems VIEW
Unit 3 [Book]
Introduction, Meaning of Digital Marketing VIEW
Digital Marketing Tools:
SEO VIEW
SEM VIEW
Social Media Marketing VIEW
Email Marketing VIEW
Influencer Marketing VIEW
Growth Hacking VIEW
Payment Gateways VIEW
Payment Logistics VIEW
Customer Retention VIEW
Viral Campaign Case Studies VIEW
Viral Campaign Metrics (CTR, Conversion Rates, ROI) VIEW
Digital Marketing Funnel VIEW
Challenges of Ad Budget VIEW
Unit 4 [Book]
Introduction, Funding VIEW
Funding Sources:
Bootstrapping VIEW
Angel Investors VIEW
VC VIEW
Crowdfunding VIEW
Business Pitching, Elevator Pitch VIEW
Business Plan VIEW
Legal Compliances:
GST VIEW
IT Act 2000 VIEW
Data Privacy VIEW
Intellectual Property: VIEW
Trademarks VIEW
Copyrights VIEW
Patents VIEW
Contract Management VIEW
Startup Failure Case Studies VIEW
Unit 5 Emerging Trends: [Book]
AI in Entrepreneurship VIEW
Blockchain in Entrepreneurship VIEW
IoT in Entrepreneurship VIEW
Gig Economy VIEW
Freelancing VIEW
Cybersecurity Risks (Phishing, Data Breaches) VIEW
Future of Digital Entrepreneurship in India VIEW
Bangalore University BBA Notes

Fundamentals of Costing BU BBA 4th Semester 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
Marginal costing and Absorption Costing VIEW
List of Cost Accounting Standards (CAS 1 to CAS 24) VIEW
Classification of Cost VIEW
Elements of Cost VIEW
Cost Sheet VIEW
Presentation of Costing Information in Cost Sheet VIEW
Unit 2 [Book]
Materials: Meaning, Importance and Types of Materials, Direct and Indirect Material VIEW
Materials Control VIEW
Inventory Control VIEW
Material Storage VIEW
Techniques of Inventory Control:
Stock Levels VIEW
Economic Order Quantity (EOQ) VIEW
ABC Analysis VIEW
VED Analysis VIEW
JIT VIEW
Tender and Quotation making and analysis VIEW
Procedure for procurement of Materials, Documentation Involved in Materials Accounting, Invoice, Delivery Challans VIEW
Introduction to E-Procurement, GEM Portal VIEW
CPP (Central Public Procurement) VIEW
e-proc.Karnataka.gov.in VIEW
Debit Note, Credit Note VIEW
Pricing of Material Issues: VIEW
FIFO VIEW
Weighted Average Price and Standard price Methods VIEW
Duties of Store keeper 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]
Reasons for differences in Profit /Loss shown by Cost Accounts and Profit/ Loss shown by Financial Accounts VIEW
Preparation of Reconciliation Statement VIEW
Memorandum Reconciliation Account VIEW
Bangalore University BBA Notes

Supply Chain and Logistics BU BBA 3rd Semester SEP Notes

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Unit 1 [Book]
Introduction Meaning of Supply Chain, Objectives of SCM VIEW
Evolution of SCM VIEW
Components of Supply Chain (Suppliers, Manufacturers, Distributors, Retailers) VIEW
Functions of SCM (Planning, Sourcing, Production, Delivery) VIEW
Role of Logistics Manager VIEW
Types of Supply Chains (Lean, Agile, Hybrid) VIEW
Challenges in Modern SCM (Globalization, Sustainability) VIEW
Unit 2 [Book]
Logistics, Introduction, Meaning and Definition, Importance VIEW
Logistics Modes of Transportation (Road, Rail, Air, Sea) VIEW
Logistics Cost Analysis VIEW
Warehousing, Types and Functions VIEW
Inventory Management VIEW
Reverse Logistics VIEW
Third-Party Logistics (3PL) VIEW
Problems on Transportation Cost Optimization VIEW
Unit 3 [Book]
Introduction, Meaning of Inventory, Types (Raw Materials, WIP, Finished Goods) VIEW
EOQ Model VIEW
ABC Analysis VIEW
VED Analysis VIEW
JIT Inventory VIEW
Procurement Process VIEW
Vendor Selection Criteria VIEW
Green Procurement VIEW
Problems on EOQ and Reorder Level VIEW
Unit 4 [Book]
SCM Technologies VIEW
ERP Systems VIEW
RFID in SCM VIEW
IoT in SCM VIEW
Blockchain for Transparency VIEW
AI in Demand Forecasting VIEW
Big Data Analytics VIEW
Digital Twins VIEW
Problems on Demand Forecasting (Moving Averages, Exponential Smoothing) VIEW
Unit 5 [Book]
Global SCM Introduction VIEW
Incoterms 2020 VIEW
Cross-Border Documentation VIEW
Risks in Global SCM VIEW
Trade Compliance VIEW
Apple Global Supply Chain Case Study VIEW
Excel Utility:
Design a Supplier Comparison Dashboard VIEW
EOQ Calculator with Safety Stock VIEW
Transportation Cost Matrix VIEW
Inventory Turnover Ratio Analysis VIEW
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