Constitution of India Bangalore University BBA 4th Semester NEP Notes

Unit 1

Chapter 1: Philosophical and Political Foundations of India:

Dharma and Danda VIEW
Buddhist VIEW
Liberal (Raja Rammohun Roy) VIEW
Subaltern (Ranajit Guha) VIEW
Colonial impact on Indian Society VIEW
Nationalist Perspective (Swamy Vivekananda and Sri Aurobindo) VIEW

Chapter 2: Political values and Ideals during Freedom Struggle:

Non-Violence, Tolerance, Satyagraha and Swadeshi (Gandhi) VIEW
Swarajya (Tilak) VIEW
Integral Humanism (Deen Dayal Upadhyay) VIEW
Voluntarism (Vinoba Bhave) VIEW

Chapter 3: Political Contribution of Regional Freedom Struggle:

Kittur Rani Chennamma VIEW
Hardekar Manjappa VIEW
Madikeri Peasants VIEW
Halagali Bedas VIEW
Unit 2 Constitutional Development and its Philosophy
Chapter 4:
Historical Background of Constitutional Development in India VIEW
Constitutional Developments between 1857 to 1952 (only Acts during this period must be taught) VIEW
Composition and Debates of Constituent Assembly VIEW
Working of Constituent Committees VIEW
Chapter 5:
Philosophy and Features of Indian Constitution, Preamble, Salient Features, Constitutionalism VIEW
Dr B.R. Ambedkar and Nehru’s Contribution in the making of the Constitution VIEW
Chapter 6: Working of the Constitution
Fundamental Rights VIEW
Union-State and Inter State Relations (Art 263, Inter State disputes and Trade and Commerce) VIEW
Important Amendments to the Indian Constitution VIEW
Parliamentary Committees (Standing, Ad hoc and Departmental) VIEW
Unit 3
Chapter 7: Parliamentary and Constitutional Institutions
Legislature (Upper and Lower house) VIEW
Executive Composition and Powers VIEW
Judiciary (High Court and Supreme Court, its Composition and Jurisdiction) VIEW
Comptroller and Auditor General VIEW
Inter-State Council VIEW
Election Commission of India VIEW
Chapter 8:
Role and Responsibilities of Citizens under Indian Constitution VIEW
Concept of Citizenship, Citizenship Amendment Act. VIEW
Fundamental Duties VIEW
Right to Information Act VIEW
Civil Society VIEW
Chapter 9 Goals and Policies of National Development enshrined in the Constitution
Concept of National Development VIEW
Unity and Integrity of the Nation VIEW
Goals of Educational Policies VIEW
Role of Teachers and Students in Nation Building VIEW

Financial Management Bangalore University BBA 4th Semester NEP Notes

Unit 1 Introduction to Finance {Book}
Meaning of Finance, Types of finance VIEW
Functions of finance VIEW VIEW
Financial management Meaning, Definitions and Importance VIEW
VIEW
Objectives of Financial Management VIEW
Role of a Financial Analyst VIEW VIEW
Financial Planning VIEW
Financial Planning Steps VIEW
Financial Planning Principles VIEW
Factors influencing a sound financial plan VIEW
Financial Planning Process, Limitations VIEW VIEW

 

Unit 2 Financial Decision {Book}
Introduction, Meaning of financing decision VIEW
Sources of Finance VIEW VIEW
Meaning of Capital Structure VIEW VIEW
Factors influencing Capital Structure VIEW
Optimum Capital Structure VIEW
EBIT, EPS Analysis VIEW
Leverages VIEW

 

Unit 3 Investment Decision {Book}
Introduction, Meaning and Definition of Capital Budgeting, Features, Significance, Process VIEW
Factors affecting Capital Budgeting VIEW
Capital Budgeting Techniques: VIEW
Payback Period, Discounted Pay- back period VIEW
Accounting Rate of Return VIEW
Net Present Value VIEW
Internal Rate of Return VIEW
Profitability Index VIEW

 

Unit 4 Dividend Decision {Book}
Introduction to Dividend Decisions, Meaning & Definition, Forms of Dividend VIEW
Types of Dividend Policy, Significance of Dividend VIEW
**Determinants of Dividend Policy VIEW
Impact of Dividend Policy on Company VIEW
Factors affecting Dividend Policy VIEW
Walter divided model VIEW

 

Unit 5 Working Capital Management {Book}
Introduction 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

Indian Financial System Bangalore University BBA 4th Semester NEP Notes

Unit 1 Overview of Financial System
Introduction to Financial System, Features VIEW
Constituents of Financial System VIEW
Financial Institutions VIEW VIEW
Financial Services VIEW VIEW
Financial Markets VIEW VIEW
Financial Instruments VIEW VIEW
VIEW VIEW
Unit 2 Financial Institutions
Financial Institutions, Characteristics VIEW
Broad Categories:
Money Market Institutions VIEW VIEW
Capital Market Institutions VIEW VIEW
Objectives and Functions of Industrial Finance Corporation of India VIEW
Industrial Development Bank of India VIEW
State Financial Corporations VIEW
Industrial Credit and Investment Corporation of India VIEW
EXIM Bank of India VIEW VIEW
National Small Industrial Development Corporation VIEW
National Industrial Development Corporation VIEW
RBI Measures for NBFCs VIEW VIEW
Unit 3 Financial Services
Financial Services, Meaning, Objectives, Functions, Characteristics VIEW
Types of Financial Services VIEW
**Fund based Services and Fee based Services VIEW
**Factoring Services VIEW
Merchant Banking: Functions and Operations VIEW VIEW
Leasing VIEW
Mutual Funds VIEW VIEW
Venture Capital VIEW
Credit Rating VIEW VIEW
Unit 4 Financial Markets and Instruments
Meaning and Definition, Role and Functions of Financial Markets VIEW VIEW
Constituents of Financial Markets VIEW
Money Market Instruments VIEW
Capital Market and Instruments VIEW VIEW
SEBI guidelines for Listing of Shares VIEW VIEW
Issue of Commercial Papers VIEW
Unit 5 Stock Markets
Meaning of Stock, Nature and Functions of Stock Exchange VIEW VIEW
Stock Market Operations VIEW VIEW
Trading, Settlement and Custody (Brief discussion on NSDL & CSDL) VIEW VIEW
BSE, NSE, OTCEI VIEW VIEW

Management Accounting Bangalore University BBA 4th Semester NEP Notes

Unit 1 Introduction to Management Accounting {Book}
Management Accounting Meaning Definition, Nature and Scope VIEW
Objectives of Management Accounting VIEW
Limitations of Management Accounting VIEW
Tools & Techniques of Management Accounting VIEW
Role of Management Accountant VIEW
Relationship between Financial Accounting and Management Accounting VIEW
Relationship between Cost Accounting and Management Accounting VIEW
Analysis of Financial Statements
Types of Analysis VIEW
Methods of Financial Analysis VIEW VIEW VIEW VIEW VIEW
Problems on Comparative Statement analysis VIEW
Common Size Statement analysis VIEW
Trend Analysis VIEW

 

Unit 2 Ratio Analysis {Book}
Meaning and Definition of Ratio, Uses & Limitations VIEW
Classification of Ratios VIEW
Meaning and Types of Ratio Analysis VIEW
Calculation of Liquidity Ratios VIEW
Profitability Ratios VIEW
Solvency Ratios VIEW
Preparation of Trading Account VIEW
Preparation of Profit & Loss Account VIEW
Preparation of Balance Sheet VIEW

 

Unit 3 Fund Flow Analysis {Book}
Meaning and Concept of Fund flow analysis VIEW
Meaning and Definition of Fund Flow Statement VIEW
Uses and Limitations of Fund Flow Statement VIEW
Differences between Cash Flow Statement and Fund Flow Statement VIEW
Procedure for preparation of Fund Flow Statement VIEW
Statement of changes in Working Capital VIEW
Statement of Funds from Operations VIEW
Statement of Sources and Applications of Funds VIEW

 

Unit 4 Cash Flow Analysis {Book}
Meaning and Definition of Cash Flow Statement VIEW
Differences between Cash Flow Statement and Fund Flow Statement VIEW
Uses of Cash Flow Statement VIEW
Limitations of Cash Flow Statement VIEW
Concept of Cash and Cash Equivalents VIEW
Provisions of Ind AS-7 (old AS 3) VIEW
Procedure for preparation of Cash Flow Statement, Investing, Operating, Financing Activities VIEW
Preparation of Cash Flow Statement according to Ind AS-7 VIEW

 

Unit 5 Budgeting & Budgetary Control {Book}
Budgetary Control Introduction, Meaning, Objectives VIEW VIEW
Budget and Budgetary Control, Classifications of Budgets VIEW
Functional Budgets VIEW
Flexible Budgets VIEW
Budget administration VIEW
Zero base budgeting VIEW

Social Media Marketing Bangalore University BBA 3rd Semester NEP Notes

Unit 1 Social Media Introduction [Book]  
Introduction to Social Media VIEW
How to Build a Successful Social Media Strategy, Goal setting VIEW
Overview of Global E-Marketing Issues VIEW
Country and Market Opportunity Analysis VIEW
User engagement on Social Networks VIEW
Social Advertising, Impact of Online reputation VIEW
Social, Media analytics VIEW
Social Technology and its Marketing influence in India VIEW

 

Unit 2 [Book]  
Exploring the use of a Facebook page, Facebook Ad campaign, Facebook groups, Hashtags VIEW
Instagram, Creating automation for Instagram, Audience Insights, Page Insights, Exploring the various IG content types, Setting a theme and flow on Instagram, and Generating Leads VIEW

 

Unit 3 [Book]  
Creating a Twitter account, Optimizing a page, Content types, Posting contents VIEW
Integrating a Personal brand on Twitter, Twitter Analytics & Ads, Post assistants and Automation for Twitter VIEW

 

Unit 4 YouTube Marketing [Book]  
YouTube Marketing, Creating a YouTube channel, Posting content VIEW
YouTube Analytics VIEW
Google Pages for YouTube Channels, Video Flow, Verify Channel, Webmaster Tool – Adding Asset VIEW
Search Engine Optimization Recent Trends and Challenges:  
Search Engine Optimization (SEO) Introduction, Understanding SEO, User Insights, Benefits and Challenges VIEW
Content Marketing VIEW
Traditional Media vs Social Media VIEW

Rural Marketing Bangalore University BBA 3rd Semester NEP Notes

Unit 1 Introduction to Rural Marketing {Book}
Meaning of Market and Marketing, Nature and Scope of Rural marketing VIEW
Rural vs Urban markets VIEW
Classification of Rural markets VIEW
Rural marketing environment VIEW
Rise of rural consumerism VIEW VIEW

 

Unit 2 Rural Consumer Behaviour {Book}
Consumer buying Behaviour in rural markets VIEW
Factors affecting Rural consumer behavior VIEW
Rural Market segmentation VIEW
Bases for segmenting rural consumer markets VIEW

 

Unit 3 Rural Product and Pricing Strategy {Book}
Rural product, Rural Product classification VIEW VIEW
Rural product life cycle VIEW VIEW
Product life cycle strategies in rural markets VIEW
New product Development in rural markets VIEW
Branding for rural markets VIEW VIEW
Pricing for rural markets: Factors and Strategies VIEW

 

Unit 4 Rural Distribution and Communication Strategy {Book}
Wholesale and Retailing in the rural market VIEW
Rural mobile traders VIEW
rural distribution models: VIEW
FMCG companies, Durable companies, Service organizations VIEW
Emerging distribution models VIEW
Trends in Rural Marketing:
Digitizing rural India VIEW
Online marketing reach in the rural market VIEW
Recent trends in Packing, Labelling, Grading VIEW VIEW VIEW
Transporting VIEW VIEW
Order processing VIEW VIEW
Payment methods VIEW VIEW VIEW
Storage and warehousing VIEW VIEW
Corporate Farming VIEW

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
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