Category: Bangalore University B.com Notes

Bangalore University B.com Notes

Corporate Communication 4th Semester BU B.Com SEP 2024-25 Notes

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Bangalore University B.com Notes

Business Research Methodology 4th Semester BU B.Com SEP 2024-25 Notes

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Unit 1 [Book]
Introduction, Meaning, Definition, Importance and Objective of Research VIEW
Meaning, Characteristics and Scope of Business Research VIEW
Types of Research:
Exploratory Research VIEW
Descriptive Research VIEW
Casual Research VIEW
Qualitative and Quantitative Research VIEW
Applied and Basic Research VIEW
Ethical Issues in Research VIEW
Steps in Research Process VIEW
Unit 2 [Book]
Meaning, Importance and Purpose of Literature Review VIEW
Types of Literature Review (Narrative review, Systematic review, Meta-analysis, Scoping review) VIEW
Sources of Literature (Primary, Secondary, Tertiary and Digital Sources) VIEW
Steps in Conducting Literature Review VIEW
Analyzing and Synthesizing the Literature VIEW
Writing the Literature Review VIEW
List of AI Tools used for Literature Review VIEW
Benefits of AI Tools in Literature Review VIEW
Unit 3 [Book]
Meaning and Components, Objectives, Problems of Research Design VIEW
Variables, Meaning, Types of Variables (Dependent, Independent, Control, Mediating, Moderating, Extraneous, Numerical and Categorical Variables) VIEW
Types of Research Design:
Exploratory Research VIEW
Descriptive Research VIEW
Causal Research VIEW
Hypothesis (Null Hypothesis & Alternative Hypothesis) VIEW
Unit 4 [Book]
Sampling Design: Population, Sample, Sample Frame, Sample Size VIEW
Sampling Techniques (Probability and Non-Probability Sampling Techniques) VIEW
Data Collection: Meaning, Data Collection Techniques VIEW
Primary and Secondary Data: Meaning, Sources, and Differences VIEW
Methods of Primary Data Collection: Observation, Interview, Questionnaire, and Survey VIEW
Methods of Secondary Data Collection (Existing datasets, literature, reports, Journals) VIEW
Errors in Data Collection VIEW
Sampling and Non-Sampling errors VIEW
AI-Powered Tools for Data Collection: Chatbots and Smart Surveys VIEW
Unit 5 [Book]
Research Analysis, Meaning and Importance VIEW
Types of Research Analysis (Descriptive, Inferential, Qualitative, and Quantitative) VIEW
Data Preparation: Editing, Coding, Classification, and Tabulation VIEW
Introduction to Descriptive and Inferential Statistics VIEW
Tools and Techniques for Descriptive Data Analysis:
Mean VIEW
Median VIEW
Mode VIEW
Standard Deviation VIEW
List of AI Tools used for Descriptive Analysis VIEW
Report Writing, Meaning and Purpose of Report Writing VIEW
Types of Research Reports VIEW
Structure of a Research Report VIEW
Writing Bibliography: APA and MLA format Bibliography VIEW
Bangalore University B.com Notes

Stock and Commodity Markets 4th Semester BU B.Com SEP 2024-25 Notes

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Unit 1 [Book]
Primary Market VIEW
Secondary Market (Stock Market) VIEW
Depositories VIEW
NSDL VIEW
CDSL VIEW
Private placements of Shares VIEW
Buy back of Shares VIEW
Share Issue Mechanism VIEW
Differences between Stock Market and Commodities Market VIEW
Elements of Securities Market: Equity, Debt, Derivatives, Commodity VIEW
FOREX VIEW
Unit 2 [Book]
Regulatory Bodies Importance and Functions:
SEBI VIEW
RBI VIEW
AMFI VIEW
IRDA VIEW
PFRDA VIEW
FEMA VIEW
Role of Asset Management company towards Economy VIEW
Difference between Traditional and ULIP (Unit Linked Insurance Plan) Policies VIEW
Ethics in Securities Market VIEW
Unit 3 [Book]
Commodities Market, Features, Classification and Origin VIEW
Difference between Stock and Commodities Market VIEW
Purpose of Commodity Markets VIEW
Eco-system of Commodity Market VIEW
Players in Commodity Trading VIEW
Commodities Markets in India Prospects and Challenges VIEW
Unit 4 [Book]
Introduction, Types of Commodity Derivatives VIEW
Features, Growth Factors and Functions of Derivative Markets VIEW
Exchange-Traded Derivatives vs. OTC Derivatives VIEW
Commodity Exchanges in India: Structure and Membership VIEW
Commodities Traded on National exchanges VIEW
Instruments Available for Electronic Spot Exchanges VIEW
Commodity Products – Futures, Forwards and Options: (Features and Mechanics of Buying/Selling) VIEW
Major Commodity Exchanges in India VIEW
Unit 5 [Book]
Trading, Clearing and Settlement in Derivatives Market VIEW
SEBI Guidelines in Derivatives Market VIEW
Trading Mechanism VIEW
Types of Orders VIEW
Clearing Mechanism VIEW
NSCCL its Objectives and Functions VIEW
Settlement Mechanism VIEW
Types of Settlement VIEW
Types of Risk in Derivatives Market VIEW
Types of Margins in Derivatives Market VIEW
SPAN Margin VIEW
Bangalore University B.com Notes

Costing Methods 4th Semester BU B.Com SEP 2024-25 Notes

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Unit 1 [Book]
Job Costing Introduction, Meaning, Features, Advantages, Limitations VIEW
Preparation of Job Cost Sheet, Steps in preparation of Job Cost Sheet VIEW
Job Cost Sheet, Reports in Job Costing System VIEW
Accounting of Costs for a Job VIEW
Batch Costing Introduction Meaning, Features, Applications VIEW
Economic Batch Quantity (EBQ) VIEW
Unit 2 [Book]
Introduction, Meaning, Essential Features, Types of Contract Costing, Cost-plus Contract, Target-price Contracts VIEW
Important Terminologies of Contract Costing: Cost of work Certified, Cost of Work, Uncertified-Work-in-progress, Retention money, Notional Profit, Estimated Profit, Escalation Clause VIEW
Profit on incomplete Contract VIEW
Principles of Incomplete Contract VIEW
Unit 3 [Book]
Process Costing, Introduction Meaning VIEW
Preparation of Process account VIEW
Important aspect of Process Account, Losses, Normal Process Loss, Abnormal Process Loss, Abnormal Gain, Inter process profit VIEW
Unit 4 [Book]
Joint Product Meaning, Accounting for Joint Products VIEW
By-Product Meaning, Accounting for By-products VIEW
Methods for allocation of Joint Cost VIEW
Unit 5 [Book]
Introduction, Nature of Operating Cost VIEW
Simple Cost Unit VIEW
Composite Cost unit, Methods of ascertaining Composite cost unit: Simple Average and Weighted Average VIEW
Transport Sector Introduction, Types of Cost under Transport Sector: Standing/Fixed Cost Variable/Running Cost, Maintenance Charges VIEW
Bangalore University B.com Notes

Advanced Corporate Accounting 4th Semester BU B.Com SEP 2024-25 Notes

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Unit 1 [Book]
Internal Reconstruction of Companies VIEW
Introduction, Meaning of Capital Reduction, Objectives VIEW
Provisions for Reduction of Share Capital under Companies Act, 2013 VIEW
Forms of Capital Reduction VIEW
Accounting for Capital Reduction, Journal Entries VIEW
Preparation of Capital Reduction Account After Reduction (Schedule III to Companies Act 2013) VIEW
Preparation of Balance sheet After Reduction (Schedule III to Companies Act 2013) VIEW
Unit 2 [Book]
Overview of Corporate Restructuring Meaning, Objectives and Importance of Corporate Restructuring VIEW
Corporate Restructuring Types: Mergers, Demergers, Acquisitions and its differences VIEW
Mergers: Meaning and Types: Horizontal, Vertical, Conglomerate, Reverse Mergers VIEW
Legal Framework on Merger as per Companies Act, 2013 VIEW
SEBI Guidelines for Mergers VIEW
Accounting for Mergers (Purchase Method, Pooling of Interest Method) VIEW
Journal Entries of Merger VIEW
Preparation of Financial Statements of Merger VIEW
Demergers, Meaning, Need, and Objectives, Types: Spin-offs, Split-offs, and Equity Carve-outs VIEW
Legal Provisions as per Companies Act, 2013 of Demergers VIEW
Accounting for Demergers: Journal Entries, Allocation of Assets and Liabilities VIEW
Unit 3 [Book]
Acquisitions Meaning and Types: Asset Acquisitions, Stock Acquisitions VIEW
Hostile Acquisitions vs. Friendly Acquisitions VIEW
Legal Framework as per SEBI Takeover Code and Other Regulatory Provisions VIEW
Accounting for Acquisitions VIEW
Purchase Price Allocation VIEW
Goodwill and Bargain Purchase VIEW
Unit 4 [Book]
Introduction, Meaning of Liquidation, Modes of Winding up, Compulsory Winding up VIEW
Voluntary Winding up and Winding up Subject to Supervision by Court VIEW
Amendment 2013 Act for Winding up VIEW
IBBI (Insolvency and Bankruptcy Board of India) VIEW
Order of Payments in the event of Liquidation VIEW
Liquidator’s Statement of Account VIEW
Liquidator’s Remuneration VIEW
Preparation of Liquidator Statement of Account VIEW
Unit 5 [Book]
Introduction, Meaning, Applicability of CSR as per Section 135 of Companies Act 2013 VIEW
CSR Obligation on CSR applicability VIEW
Key Points on CSR Activities VIEW
Permissible Activities under CSR Policies Schedule VII VIEW
Accounting for CSR VIEW
Short Fall in CSR Spent, Excess in CSR Spent VIEW
Surplus from CSR Activities VIEW
Capital Asset for CSR VIEW
Measurement and Presentation of CSR Spendings VIEW
Bangalore University B.com Notes

Constitution of India 3rd Semester BU B.Com SEP 2024-25 Notes

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Bangalore University B.com Notes

Indian Financial System 3rd Semester BU B.Com SEP 2024-25 Notes

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Unit 1 [Book]
Definition, Objectives and Functions of the Financial System VIEW
Financial System Components:
Financial Institutions VIEW
Financial Instruments VIEW
Financial Services VIEW
Role of Financial System in Economic Development VIEW
Challenges and Opportunities in the Indian Financial System VIEW
Unit 2 [Book]
Banking Institutions VIEW
Commercial Banks VIEW
Cooperative Banks VIEW
Regional Rural Banks VIEW
Non-Banking Financial Companies (NBFCs) VIEW
Development Financial Institutions (DFIs) VIEW
NABARD VIEW
SIDBI VIEW
EXIM Bank VIEW
Role of Insurance Companies VIEW
Mutual Funds VIEW
Unit 3 [Book]
Money Market, Instruments and VIEW
Money Market Participants (Call Money, Treasury Bills, Certificates of Deposit) VIEW
Capital Market: VIEW
Primary Markets VIEW
Secondary Markets VIEW
IPO Process VIEW
Stock Market: NSE, BSE VIEW
SEBI Guidelines VIEW
Derivatives Market: Futures, Options and Hedging VIEW
Unit 4 [Book]
Financial Instruments: Equity, Bonds, Debentures and Derivatives VIEW
Financial Services VIEW
Leasing VIEW
Factoring VIEW
Credit Rating VIEW
Crowd Funding VIEW
Angel Investment VIEW
Venture Capital VIEW
Private Equity VIEW
Microfinance VIEW
Financial Inclusion Initiatives VIEW
Fintech Innovations in the Indian Financial System VIEW
Unit 5 [Book]
Role of Regulatory Bodies VIEW
RBI VIEW
SEBI VIEW
IRDAI VIEW
PFRDA VIEW
Monetary Policy VIEW
Credit Control Measures by RBI VIEW
Financial Sector Reforms in India VIEW
Narsimha Committee Recommendations VIEW
Investor Protection VIEW
Digital Payments and Cashless Economy VIEW
Green Finance and Sustainable Investments VIEW
Financial Literacy and Awareness Programs VIEW
Impact of Globalization on the Indian Financial System VIEW
Bangalore University B.com Notes

Cost Accounting 3rd Semester BU B.Com SEP 2024-25 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
Elements of Cost VIEW
Cost Sheet, Meaning, Cost Heads in a Cost Sheet VIEW
Presentation of Costing Information in Cost Sheet VIEW
illustrations on Cost Sheet, Tenders and Quotation VIEW
Unit 2 [Book]
Materials: Meaning, Importance and Types of Materials, Direct and Indirect Material VIEW
Materials Control VIEW
Inventory Control VIEW
Techniques of Inventory Control:
Economic Order Quantity (EOQ) VIEW
ABC Analysis VIEW
VED Analysis VIEW
JIT VIEW
Procurement, Procedure for Procurement of Materials and Documentation involved in Materials Accounting VIEW
Material Storage VIEW
Duties of Store keeper VIEW
Stock Levels VIEW
Material Issues, Pricing of Material Issues VIEW
Methods:
FIFO VIEW
Weighted Average Price and Standard Price Methods VIEW
Preparation of Stores Ledger Account VIEW
illustrations on Stock Level Setting and EOQ and Stores Ledger 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]
Cost Accounting Standards (CAS 1 to CAS 24) VIEW
Cost Book Keeping VIEW
Integrated Accounting System VIEW
Bangalore University B.com Notes

Financial Management 3rd Semester BU B.Com SEP 2024-25 Notes

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Unit 1 [Book]
Introduction, Meaning of Finance VIEW
Finance Function, Objectives of Finance function VIEW
Organization of Finance function VIEW
Meaning and Definition of Financial Management VIEW
Goals of Financial Management VIEW
Scope of Financial Management VIEW
Functions of Financial Management VIEW
Role of Finance manager in India VIEW
Financial planning VIEW
Steps in financial Planning VIEW
Principles of a Sound Financial plan VIEW
Factors affecting financial plan VIEW
Financial analyst, Role of Financial analyst VIEW
Introduction to Sources of Finance VIEW
Internal vs. External Sources of Finance VIEW
Short-term Sources of Finance VIEW
Long-term Sources of Finance VIEW
Medium Term Sources of Finance:
Equity Finance VIEW
Debt Financing VIEW
Venture Capital VIEW
Private Equity VIEW
Government Grants and Subsidies VIEW
Angel Investors VIEW
Crowdfunding VIEW
Unit 2 [Book]
Introduction Meaning of Time Value of Money VIEW
Time preference of Money VIEW
Techniques of Time Value of Money VIEW
Compounding Technique: Future value of Single flow, Multiple flow and Annuity VIEW
Discounting Technique: Present value of Single flow, Multiple flow and Annuity VIEW
Doubling Period: Rule 69 and 72 VIEW
Unit 3 [Book]
Introduction, Meaning and Definition of Capital Structure VIEW
Factors determining the Capital Structure VIEW
Concept of Optimum Capital Structure VIEW
EBIT-EPS Analysis VIEW
Leverages: Meaning and Definition VIEW
Types of Leverages:
Operating Leverage VIEW
Financial Leverage VIEW
Combined Leverages VIEW
Unit 4 [Book]
Investment Decisions VIEW
Introduction, Meaning and Definition of Capital Budgeting, Features VIEW
Significance Steps in Capital Budgeting Process VIEW
Techniques of Capital budgeting: VIEW
Traditional Methods
Payback Period VIEW
Accounting Rate of Return VIEW
Discounted Cash Flow (DCF) Methods VIEW
Net Present Value VIEW
Internal Rate of Return VIEW
Profitability Index VIEW
Unit 5 [Book]
Introduction, Dividend Decisions, Meaning VIEW
Types of Dividends VIEW
Types of Dividends Polices VIEW
Significance of Stable Dividend Policy VIEW
Determinants of Dividend Policy VIEW
Dividend Theories VIEW
Theories of Relevance Model VIEW
Bangalore University B.com Notes

Corporate Accounting 3rd Semester BU B.Com SEP 2024-25 Notes

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Unit 1 [Book]
Introduction, Overview of Redemption of Debentures Meaning, Importance and Objectives of Redemption VIEW
Methods of Redemptions:
Redemption Out of Profit VIEW
Redemption Out of Capital VIEW
Redemption by Payment in Lump Sum VIEW
Redemption by Instalments VIEW
Redemption by Purchase in the Open Market VIEW
Key Financial Adjustments in Redemption of Debentures VIEW
Provision for Premium on Redemption of Debentures VIEW
Treatment of Unamortized Debenture Discount or Premium VIEW
Accounting for Redemption of Debentures under Sinking Fund method VIEW
Journal Entries VIEW
Ledger Accounts VIEW
Preparation of Financial Statements VIEW
Post- Redemption as per Schedule III to Companies Act 2013 VIEW
Unit 2 [Book]
Introduction, Meaning and Definition of Underwriting, Importance of Underwriting in Raising Capital VIEW
Types of Underwriting: Firm Underwriting, Conditional Underwriting, and Sub-Underwriting VIEW
Role of Underwriters in Capital Markets VIEW
Ethical Practices in Underwriting VIEW
Key Clauses in Underwriting Agreements VIEW
SEBI Guidelines on Commission Rates and Responsibilities VIEW
Calculation of Liabilities and Commission: Gross Liability and Net Liability VIEW
Marked Applications and Unmarked Applications VIEW
Proportionate Liability in Syndicated Underwriting VIEW
Accounting for Underwriting: Treatment of Underwriting Commission in the Company’s Book and Settlement between Parties VIEW
Underwriter’s Account VIEW
Unit 3 [Book]
Introduction Meaning and Need for Valuation of Shares VIEW
Factors affecting Value of Shares VIEW
Methods of Share Valuation illustration on:
Intrinsic Value Method VIEW
Yield Method VIEW
Earning Capacity Method VIEW
Fair Value Method VIEW
Rights Issue VIEW
Valuation of Rights Issue VIEW
Valuation of Warrants: Australian Model, Shivaraman-Krishnan Model VIEW
Unit 4 [Book]
Statutory Provisions regarding Preparation of Financial Statements of Companies as per schedule III of Companies act. 2013 VIEW
List of the Companies follow Schedule III of companies Act 2013 VIEW
Preparation of Statement of Profit and Loss VIEW
Preparation of Statement of Balance Sheet VIEW
Unit 5 [Book]
Buyback of Shares Meaning, Objectives and Legal framework for buyback under the Companies Act, 2013 VIEW
Methods of Buyback:
Open Market Purchase VIEW
Tender offer of Buyback of Shares VIEW
Direct Negotiation / Targeted Buyback of Shares VIEW
Buyback through Book-building process VIEW
Accounting Treatment of Buyback in the Company’s Book VIEW
Bonus Issue Meaning, Definitions VIEW
Difference between Bonus Issue and Rights Issue VIEW
Reasons for issuing Bonus Shares VIEW
Advantages and Disadvantages for the Company and Shareholders for issuing Bonus Shares VIEW
Legal Framework, Relevant Provisions of the Companies Act, 2013 VIEW
SEBI Guidelines on Bonus Issues VIEW
Types of Bonus Issues (Capitalization of Reserves & Bonus Issues out of Free Reserves vs. Capital Reserves) VIEW
Sources of Financing Bonus Issues (Accumulated profits, Free reserves, or Securities premium account) VIEW
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