Category: Bangalore University BBA 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 | |