Artificial Intelligence Bangalore University BBA 3rd Semester NEP Notes

Business Statistics Bangalore University BBA 3rd Semester NEP Notes

Unit 1 Introduction to Statistics {Book}
Introduction, Meaning, Definitions, Features, Objectives, Functions, Importance and Limitations of Statistics VIEW
Important Terminologies in Statistics: Data, Primary Data, Secondary Data, Population, Census Survey, Sample Survey, Sampling, Parameter, Unit, Variable Quantitative Variable, Qualitative Variable, Dependent Variable, Independent Variable VIEW
Series: Individual, Discrete and Continuous VIEW
Classification of Data Types VIEW
Requisites of Good Classification of Data. Frequency, Class Interval, Tally Bar VIEW
Frequency Distribution Formation (simple illustrations). VIEW

 

Unit 2 Tabulation and Presentation of Data  {Book}
Types of Presentation of Data, Textual Presentation VIEW
Tabular Presentation VIEW
One-way Table, Two-way Table VIEW
Diagrammatic and Graphical Presentation, Rules for Construction of Diagrams and Graphs VIEW
Types of Diagrams:
One Dimensional Simple Bar Diagram, Subdivided Bar Diagram, Multiple Bar Diagram, Percentage Bar Diagram VIEW
Two-Dimensional Diagram, Pie Chart VIEW
Graphs, Histogram VIEW
Frequency Polygon VIEW
Ogives  curve VIEW

 

Unit 3 Measures of Central Tendency and Dispersion {Book}
Meaning, Definition, Features Requisite of ideal average VIEW
Types: Mathematical and Positional VIEW
Arithmetic Mean: Simple and weighted Average VIEW
MEDIAN VIEW
Positional average, Related positional averages graph Location
MODE VIEW
Identification under individual and Discrete series by inspection method VIEW
Grouping table preparation VIEW
Calculation of Mode by using Relationship of mean and median, that is empirical formula VIEW
Graphical location of mode VIEW VIEW
VIEW VIEW
Meaning of Measures of dispersion VIEW VIEW
Standard Deviation and their Co- efficient of variation problems on direct method only VIEW

 

Unit 4 Correlation and Regression Analysis {Book}
Meaning and Types of Correlation VIEW
VIEW VIEW
Karl Pearson’s Coefficient of Correlation. VIEW
Spearman’s Rank Correlation, Coefficient problems including repeated rank assignment VIEW
Meaning of Regression VIEW
Regression Lines VIEW
Finding correlation coefficient using Regression Coefficients VIEW
Regression Equations and estimating the variable VIEW

 

Unit 5 Index Number {Book}
Meaning and Definitions, features & Classification VIEW
Methods of Construction index number VIEW
Simple, Aggregates VIEW
Simple Average of price Relatives method, Weighted index method VIEW
Fisher Ideal Index Number Test of Adequacy: Unit test, Time reversal test, Factor reversal test and circular test VIEW
Consumer Price Index number VIEW

Organisational Behaviour Bangalore University BBA 3rd Semester NEP Notes

Unit 1 Introduction to Organizational Behaviour
Meaning, Definition, Importance, Nature VIEW
Scope of Organizational Behaviour VIEW
VIEW
Conceptual Models of OB VIEW
Factors affecting Organizational Behaviour VIEW
Organizational Behaviour Theories VIEW
Unit 2 Individual Behaviour
Individual Behaviour Meaning VIEW
Factors affecting individual behavior VIEW
Reasons for understanding individual behavior VIEW
Personality, Types VIEW
Determinants of Personality VIEW
Traits of Personality VIEW
Personality Theories VIEW
Learning VIEW
Types of Learners VIEW
The Learning Process VIEW
Learning Theories VIEW
Principles of Learning VIEW
Attitude VIEW
Characteristics of Attitude VIEW
Components of Attitude VIEW
Formation of Attitude VIEW
Factor affecting Attitude VIEW
Perception, Importance VIEW
Factors influencing perception VIEW
Interpersonal Perception VIEW
Impre Management VIEW
Unit 3 Group and Team Dynamics
Group Dynamics Meaning, Types of Groups VIEW
Functions of groups VIEW
Stages of Group development VIEW
Strategies for improving group dynamics VIEW
Determinants of Group Behaviour VIEW
Team Dynamics Meaning VIEW
Types of Teams VIEW
Team Building VIEW
Effective Team Management VIEW VIEW
Stages Professional Interpersonal Relations VIEW
Difference between Groups and Teams VIEW
Conflict: Meaning VIEW
Sources of Conflict VIEW VIEW
Conflict Resolving Strategies VIEW VIEW
VIEW
Unit 4 Motivation and Leadership
Motivation Nature and Importance of Motivation VIEW
Motivation Theories VIEW VIEW VIEW
Maslow’s Need Hierarchy Theory VIEW
Hertzberg’s Two Factor Theory VIEW
McGregor’s Theory X and Theory Y VIEW
Leadership Nature and Importance VIEW
Qualities of Good Leaders VIEW VIEW
Leadership Types VIEW
Theories of Leaders VIEW
Models of Leadership VIEW
Styles of Leadership VIEW
Unit 5 Dynamics of Organizational Behaviours
Organisation Culture and Climate Meaning, Importance VIEW
Factors influencing Organization climate VIEW
Organizational Change Importance VIEW VIEW
Organizational Change process VIEW
Resistance to Organizational change VIEW VIEW
Managing Change VIEW
Organizational Development Nature, Objectives, Benefit VIEW VIEW
Organizational Development Process VIEW VIEW

Elements of Cost Accounting Bangalore University BBA 3rd Semester NEP Notes

Unit 1 introduction to Cost Accounting [Book]
Introduction, Meaning and Definitions of Cost, Costing and Cost Accounting VIEW
Need and Objective of Cost Accounting VIEW
Distinctions between Financial Accounting and Cost Accounting VIEW
Advantages and Limitations of Cost Accounting VIEW
Classification of Cost VIEW
Material Cost, Labor Cost VIEW
Overhead VIEW VIEW
Important terminologies: Cost Unit, Cost Center VIEW
Direct Cost, Indirect Cost, Prime Cost, Production Cost, Administration Cost, Selling and Distribution Cost, Fixed Cost, Variable Cost, Semi-variable Cost, Period Cost, Product Cost, Explicit Cost, Implicit Cost, Historical Cost, Current Cost, Future or Predetermined Cost, Opportunity Cost VIEW
Installation of Cost Accounting System VIEW
Features of good cost accounting system VIEW
Precautions for installing effective cost accounting system VIEW
Challenges in installing effective cost accounting system VIEW

 

Unit 2 Cost Sheet, Tenders & Quotations [Book]
Introduction, Meaning, Objectives and Contents of Cost Sheet VIEW
Problem on Preparation of Cost Sheet VIEW
Meaning of Tender & Quotation VIEW
Bases for preparation of Tenders & Quotations VIEW
Problems on preparation of Statement of Tender & Quotations, E-Tenders

 

Unit 3 Material Costing [Book]
Introduction, Meaning of Material Cost VIEW
Types of Materials: Direct Materials, Indirect Materials VIEW
Material Cost Control: Meaning, Objectives and Benefits VIEW
Scope of Material Cost Control VIEW VIEW
Procurement, Storage and Management of Issues VIEW VIEW VIEW
Make or Buy Decision VIEW
Purchase Process VIEW
Vendor Selection
Economic Order Quantity. Problems on EOQ VIEW
Methods of Stores or Inventory Control: VIEW
ABC Method VIEW
VED Method VIEW
FSN Method VIEW
Determination of Stock Levels: Reorder Level, Minimum Level, Maximum Level, Average Level and Danger Level VIEW
Duties and Responsibilities of Stores Manager VIEW
Pricing of Material Issues:
Specific Price Method VIEW
First-In- First-Out Method (FIFO) VIEW
Last-In-Last-Out Method (LIFO) VIEW
Highest-In-First-Out Method (HIFO) VIEW
Simple Average Method VIEW
Weighted Average Method VIEW
Base Stock Method VIEW
Replacement Cost Method VIEW
Realizable Price Method, Standard Price Method, Inflated Price Method VIEW
Problems under First-In-First-Out Method (FIFO), Last-In-Last-Out Method (LIFO)  
Simple Average Method VIEW
Weighted Average Method VIEW

 

Unit 4 Labour Costing [Book]
Introduction, Meaning of Labour Cost VIEW
Types of Labour: Direct Labour VIEW
Indirect Labour VIEW
Labour Cost Control: Meaning, Objectives and Benefits VIEW
Scope of Labour Cost Control:
Departments involved VIEW
Time Analysis or Work Study VIEW VIEW
Time Keeping and Time Booking, Payroll Procedure, Idle Time, Over Time VIEW
Labour Turnover VIEW
Wage and Incentive Systems: VIEW
Simple Time Rate System, Straight Piece Rate System VIEW
Taylor’s, Merrick’s, Halsey, Rowan Differential Piece Rate System VIEW
Job Evaluation VIEW
Merit Rating VIEW
Labour Productivity VIEW
Problems on calculation of Labor Cost
Overtime Wages and Wage and Incentive Systems VIEW

 

Unit 5 Overhead Costing [Book]
Introduction, Meaning of Overhead VIEW
VIEW
Classification of Overhead: Factory Overhead, Administrative Overhead, Selling Overhead, Distribution Overhead, Research and Development Overhead VIEW
Accounting and Control of Overheads VIEW
Cost Allocation VIEW
Cost Apportionment VIEW
Methods of Cost Re-apportionment: Direct Method, Step-ladder Method, Repeated Distribution Method, Simultaneous Equation Method VIEW
Problems on Apportionment of production overheads VIEW
Problems on Re-apportionment of production overheads under Direct Method and Simultaneous Method VIEW

Other Notes

Meaning of reconciliation VIEW
Reasons for differences in Profits under Financial and Cost Accounts VIEW
Procedure for Reconciliation:
Ascertainment of Profits as per Financial Accounts and Cost Accounts VIEW
Reconciliation of Profits of both sets of Accounts VIEW
Preparation of Reconciliation Statement VIEW

Digital Fluency Bangalore University NEP Notes

Unit 1 Overview of Emerging Technologies [Book]
Artificial Intelligence VIEW
Machine Learning VIEW
Deep Learning VIEW
Database Management for Data Science VIEW VIEW
Big Data Analytics VIEW VIEW
Internet of Things (IoT) VIEW VIEW
Industrial Internet of Things (IoT) VIEW
Cloud computing and its Service Models VIEW VIEW
Cyber Security VIEW
Types of Cyber attacks VIEW
Unit 2 Applications of Emerging Technologies [Book]
Artificial Intelligence VIEW VIEW VIEW
Big Data Analytics VIEW VIEW
Internet of Things (IoT) VIEW
Cloud computing VIEW
Cyber Security VIEW VIEW
Unit 3 [Book]
Effective Communications Skills VIEW VIEW VIEW
Creative Problem Solving VIEW VIEW
Critical Thinking VIEW VIEW
Collaboration VIEW VIEW
Teamwork Skills VIEW VIEW
Innovation Thinking VIEW VIEW
Design Thinking VIEW VIEW
Use of tools in enhancing Skills VIEW VIEW

Management of Non Government Organizations Bangalore University BBA 2nd Semester NEP Notes

Unit 1 Fundamentals of Non-Government Organization (NGO) {Book}
Introduction, Definitions, Evolution of NGO VIEW VIEW
Vision & Mission, Goals of NGO VIEW
Objectives, Characteristics, Functions, Scope, Classifications of NGO’s VIEW
Pros and Cons of NGO VIEW
Approaches and Models VIEW
Challenges of NGO in India VIEW
NGO’s in Developing Countries VIEW

 

Unit 2 Legal and Accounting Aspects of NGO {Book}
Statutory obligation, Legal Procedure for establishment of NGO, Online & Offline, NGO Registration process, Documentation, Eligibility to start an NGO VIEW
Foreign Contribution and Regulations Act (FCRA) VIEW
Trust and Society Registration Act VIEW
Formation and Registration of Section- 8 Companies VIEW
Basic Accounting Concepts of NGO VIEW

 

Unit 3 Human Resource Management and Career in NGO {Book}
Skills set for NGO, Human Resource Management in NGO VIEW
Leadership & Staff Development in NGO VIEW
Role of creating Staff Agents VIEW
Recruiting, Training and Induction in NGOs VIEW
Career in NGO: Top Recruiters, CSR Activities VIEW
Role of Companies in Community Development VIEW
Role of Social workers in CSR activities VIEW VIEW
Job Profile in NGO, Impact Manager, Voluntary Workers, Accountant, Trust Manager VIEW

 

Unit 4 Project Management {Book}
Concepts, Meaning, Principles, Types of project VIEW VIEW
Planning & Designing a project VIEW
Project Cycle Management VIEW
Resource Mobilization VIEW
Government schemes & supporting Agencies, Funding Assistance, Tax Reliefs VIEW
Coordinating Agencies:
NABARD VIEW
Human Rights Commission VIEW

Retail Management Bangalore University BBA 2nd Semester NEP Notes

Unit 1 Overview of Retail Business {Book}
Retail Business Introduction, Meaning, Definition, Scope VIEW
Retail Evolution VIEW
Retailer Meaning Characteristics and Functions VIEW
Forms of Retail Business Ownership VIEW
Influencing factors of Retail Business in India VIEW
Principles of Retailing VIEW
Retail Theories VIEW
Ethical issues in Retailing VIEW
Retail Scenario in India VIEW VIEW
FDI in Indian organized retail Sector VIEW

 

Unit 2 Retail Organization and Functional Management {Book}
Business Models in Retailing VIEW
Classification of Retailing Formats VIEW
Operational Stages in Retailing VIEW VIEW VIEW
Factors influencing Location of stores VIEW
Stores Designing VIEW
Space planning VIEW
Inventory Management VIEW
Merchandising Management VIEW VIEW
Selection and optimization of Workforce+ VIEW
Retail Accounting VIEW
Retail Cash Management VIEW

 

Unit 3 Retail Marketing Mix and Strategies {Book}
Retail Product VIEW VIEW
Product Assortment and Display VIEW
New Product Launch VIEW
Product Life cycle in Retailing VIEW
Retail Pricing strategies VIEW
Retail Distribution: In store and online store VIEW VIEW
Factors influencing Location of stores VIEW
Retail Promotion Programme VIEW VIEW VIEW
Promotional Budget VIEW VIEW VIEW
Understanding Customer VIEW
Consumer shopping Behaviour VIEW VIEW
Customer Service VIEW VIEW
Customer Satisfaction VIEW
Customer Relationship Management VIEW VIEW

 

Unit 4 Recent Trends and Career opportunities {Book}
E-Tailing, Critical Analysis of E-tailing Strategies VIEW
Omni Channel Marketing VIEW
Shopping Campaigns VIEW VIEW
Social Media Promotions VIEW
Email Campaign VIEW VIEW
Guerrilla Marketing VIEW
Retail Information system VIEW
Database Management VIEW
Career opportunities and Top Recruiters VIEW

Business Environment Bangalore University BBA 2nd Semester NEP Notes

Unit 1 Business Environment {Book}
Meaning, Definitions and Nature of Business environment VIEW
Elements of Business environment VIEW
Impact of Macro environmental factors on Business Decision making VIEW
Meaning and Need of environmental analysis VIEW
Meaning and features of Competitive structure analysis VIEW
Levels of Competition VIEW VIEW
VIEW VIEW
A Brief discussion of the five Competitive analysis frameworks:
SWOT Analysis VIEW
Porter’s Five forces VIEW
Strategic group analysis VIEW VIEW
Growth Share matrix VIEW VIEW
Perceptual Mapping VIEW

 

Unit 2 Government and Legal Environment in INDIA {Book}
Role of Central and State Governments in business VIEW
VIEW
Causes for State intervention in business; Benefits and limitations VIEW
Role of legal environment in business VIEW
Need and objectives of Environmental Protection Act 1986 VIEW VIEW
Need and Objectives Consumer Protection Act 2019 VIEW VIEW
Rights of Consumers under Consumer Protection Act, 2019 VIEW
Need and Objectives of National Competition Policy in India VIEW VIEW
Meaning of Intellectual Property Right VIEW VIEW
Types of Intellectual Properties VIEW

 

Unit 3 Economic and Political Environment {Book}
Meaning and Significance of Economic environment VIEW
Economic policies of India: VIEW
Meaning and impact of Monetary Policy VIEW VIEW
Meaning and impact of Fiscal Policy VIEW VIEW
Meaning and impact of Exim Policy VIEW VIEW
New Industrial Policy business in India VIEW
Recent economic reforms VIEW
Meaning and Types of Political environment VIEW
Impact of Political environment on business in India VIEW

 

Unit 4 Technological Environment and Natural Environment {Book}
Meaning and Significance of Technological environment VIEW
Impact of Technological Environment on business VIEW
Impact of Changes in Technology on business VIEW
Technology and Society VIEW
Modes of Acquiring Technology VIEW
IT revolution and its impact on Business VIEW
Digital Transformation in Indian Business VIEW
Meaning and Principles of Technology Transfer VIEW
Meaning and Nature of the Physical Environment VIEW
Impact of the Natural environment on Business VIEW

 

Unit 5 Global Environment [Book]
Meaning and Dimensions of the Global environment VIEW VIEW
Stages of globalization VIEW
Essential conditions of globalization VIEW
Foreign market entry strategies VIEW
Merits and Demerits of Globalization of business VIEW
Impact of globalization on Indian businesses VIEW
Different forms of globalization of businesses VIEW
MNCs VIEW
TNCs VIEW

Human Resource Management Bangalore University BBA 2nd Semester NEP Notes

Unit 1 Introduction to Human Resource Management
Meaning and Definition of HRM: Features, Objectives, Functions VIEW
Functions of Human Resource Management VIEW
Importance of Human Resource Management VIEW
Challenges of HRM VIEW
Role and Responsibilities of HR Manager VIEW
Recent trends in HR VIEW
Meaning and Role of HR Analytics VIEW
Unit 2 Manpower Planning
Meaning and Importance of Manpower Planning VIEW
**Human Resource Planning Meaning, Importance, Benefits VIEW
**Human Resource Planning Scope VIEW
Meaning and Need of Succession planning VIEW
Meaning, Need and features of Job Analysis VIEW VIEW
Meaning, Need and features Job Description VIEW
Meaning, Need and features Job Specification VIEW
Meaning, Need and features Job Enlargement VIEW
Meaning, Need and features Job Rotation VIEW
Meaning, Need and features Job enrichment VIEW
Meaning, importance of Recruitment VIEW VIEW
Sources of Recruitment VIEW
Meaning and benefits of E-recruitment VIEW
Meaning of Recruitment Matrix VIEW
Meaning and Definitions of Selection and Selection Process VIEW VIEW
Steps of Selection Process VIEW
Essentials of Effective Selection VIEW
Hurdles to Effective Selection VIEW
Meaning and Features of Placement VIEW VIEW
Meaning and Features of Gamification VIEW
Unit 3 Induction, Training and Compensation
Meaning, Need, Features and Process of Induction VIEW
Problems faced during induction, Essentials of successful induction VIEW
Meaning of induction manual and checklist VIEW
Meaning, Need, Features, Objectives and Significance of training VIEW
Differences between Training and Induction VIEW
Steps in training VIEW
Methods of Training VIEW VIEW
A brief discussion of Kirkpatrick Model VIEW
Meaning and Significance of Career Development VIEW VIEW
Meaning, Need of Compensation VIEW VIEW
Types of Compensation VIEW
Differences between Compensation and Remuneration VIEW
Meaning and components of CTC VIEW
Motivation Meaning, Importance of Motivation VIEW
Theories of Motivation:
Theory Z of Motivation VIEW
Maslow VIEW
Herzberg VIEW
McGregor VIEW
Equity Theory of Motivation VIEW
Process Theories VIEW
Vroom’s Expectancy Theory VIEW
Unit 4 Performance Appraisal
Meaning, Definitions, Objectives, Benefits and Limitations of Performance Appraisal VIEW
Methods of Performance Appraisal VIEW
Meaning, Definitions of Promotion VIEW
Purposes and Basis of Promotion VIEW
Meaning of Open Promotion, Closed Promotion and Dry Promotion Systems VIEW
Meaning and need for Transfer VIEW
Differences between Promotion and Transfer VIEW
Reasons for Transfer, Types of Transfer VIEW
Meaning and need of Rightsizing of the workforce VIEW
Meaning and need of Downsizing of the workforce VIEW
Meaning and Definitions of Attrition, Reasons for attrition, Types of attrition VIEW
Measures to overcome High rate of Attrition VIEW
Unit 5 Employee Engagement
Meaning and Types of Employee Engagement VIEW
Drivers of Employee Engagement VIEW
**Factor influencing Employee Engagement VIEW
Benefits and Challenges of Employee Engagement VIEW
Models of Employee Engagement VIEW
A Brief Discussion of Deloitte Model and Zinger Model VIEW

Financial Accounting and Reporting Bangalore University BBA 2nd Semester NEP Notes

Unit 1 Accounting for Departmental Undertakings {Book}
Meaning and Features of Departmental Undertaking VIEW
Examples of Department Specific Expenses and Common Expenses VIEW
Need and Basis of Apportionment of Common Expenses VIEW
Preparation of Trading Account in Columnar Form VIEW
Profit and Loss Account in Columnar Form VIEW
General Profit and Loss Account VIEW
Simple problems involving adjustment on Closing Stock VIEW
Depreciation VIEW
Inter Departmental Transfers at Cost Price VIEW

 

Unit 2 Branch Accounting {Book}
Meaning, Objectives, Types of Branches, Meaning and features of Branches VIEW
VIEW VIEW
Dependent Branches VIEW
Independent Branches, Foreign Branches VIEW
Methods of maintaining books of accounts by Head office VIEW
Debtor System, Stock & Debtors System VIEW
Wholesale Branch System and Final Account system VIEW
Problems on preparation of Dependent Branch A/c in the books of Head Office under Debtors System only VIEW
When the goods are supplied at Cost Price VIEW
When the goods are supplied at Invoice Price VIEW

 

Unit 3 Hire Purchase Accounting {Book}
Hire Purchase Meaning and Features of Hire Purchase and Installment Purchase System VIEW
Differences between Hire Purchase and Installment Purchase System VIEW
Important Definitions:
Hire Purchase Agreement, Hire Purchase Price, Cash Price, Hire Purchase Charges, Down Payment VIEW
Problems on calculation of interest and segregation of each installment amount into interest component and principal component VIEW
Problems on ascertainment of Cash Price under Reverse Calculation Method VIEW
Methods of maintaining books of accounts by Hire Purchaser VIEW
Problems on passing of Journal Entries VIEW VIEW
Preparation of Ledger Accounts in the books of Hire Purchaser under Asset Accrual Method only VIEW
VIEW

 

Unit 4 Insurance Claims for Loss of Stock and Profit {Book}
Meaning, Features and Principles of Fire Insurance VIEW
Meaning of Fire Claim VIEW
Procedure for making a Fire Insurance Claim VIEW
Concept of Loss of Stock VIEW
Salvage VIEW
Loss of Profit VIEW
Average Clause VIEW
Problems on ascertainment of claim amount covering the adjustments for overvaluation and under-valuation of stock and abnormal line of items VIEW

 

Unit 5 Introduction to IFRS {Book}
Meaning and Need for Accounting Standards VIEW
VIEW VIEW
Meaning, Features, Importance and Applicability of IFRS VIEW VIEW
List of IND-AS and List of IFRS VIEW
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