Category: Bangalore University B.com Notes

Bangalore University B.com Notes

Digital Entrepreneurship BU B.Com 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 B.com Notes

Fundamentals of Costing BU B.Com 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 B.com Notes

Quantitative Techniques for Business Decisions BU B.COM Notes

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Bangalore University B.com Notes

Human Resource Management BU B.COM SEP Notes

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Unit 1 [Book]
HRM Introduction, Meaning and Definition, Objectives VIEW
Evolution of HRM VIEW
Personnel Management to Strategic HR VIEW
Functions of HRM VIEW
Managerial Functions:
Planning VIEW
Organizing VIEW
Operational Functions:
Recruitment VIEW
Training VIEW
HR Policies VIEW
HR Procedures VIEW
HRM vs HRD: Key Differences VIEW
Importance of HRM in Modern Organizations VIEW
Unit 2 [Book]
Human Resource Planning, Meaning and Process VIEW
Demand Forecasting Techniques VIEW
Supply Forecasting Techniques VIEW
Job Analysis Meaning VIEW
Job Analysis Methods (Questionnaires, Interviews) VIEW
Job Description vs Job Specification VIEW
Traditional Methods: Time-and-Motion Studies VIEW
Modern Trends:
AI in Workforce Planning VIEW
Challenges in HR Planning VIEW
Unit 3 [Book]  
Recruitment VIEW
External and Internal Sources of Recruiting Merits and Demerits VIEW
Selection Process: Steps from Screening to Appointment VIEW
Traditional Tools: Interviews, Reference Checks VIEW
Modern Tools: AI-Based Screening, Psychometric Tests VIEW
Legal Aspects of HRM VIEW
Equal Employment Opportunity (EEO) VIEW
Barriers to Effective Selection VIEW
Difference Between Recruitment and Selection VIEW
Unit 4 [Book]
Training and Development, Meaning and Objectives VIEW
Methods of Training:
On-the-Job Training VIEW
Off-the-Job Training VIEW
Performance Appraisal VIEW
Performance Appraisal Methods (Graphic Rating Scales, 360-Degree Feedback) VIEW
Traditional vs Modern Appraisal Techniques VIEW
Challenges in Performance Management VIEW
Bias in Appraisals VIEW
Unit 5 [Book]
Compensation Management, Meaning and Components (Salary, Incentives) VIEW
Employee Welfare: Statutory and Non-Statutory Measures: VIEW
Work-Life Balance VIEW
Flexible Work Arrangements VIEW
Grievance Handling VIEW
Grievance Handling: Traditional Methods vs Digital Methods VIEW
Future Trends:
Gig Economy VIEW
Automation in HR VIEW
Employee Analytics VIEW
Ethical Issues in HRM VIEW
Bangalore University B.com Notes

Banking Operations BU B.Com Notes

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Unit 1 [Book]
Origin of Bank, Meaning and Definition, Features of Banks VIEW
Evolution of Banking in India VIEW
Stages in Evolution of Banking in India VIEW
Structure of Indian Banking System VIEW
Reserve Bank of India (RBI), Role, Importance, Functions VIEW
Monetary Policy Tools (Repo Rate, Reverse Repo Rate, CRR & SLR) VIEW
Banking Regulation Act VIEW
Prompt Corrective Action (PCA) VIEW
Unit 2 [Book]
Meaning, Role and Functions of Commercial Banks VIEW
Role and Functions of Private Sector Bank VIEW
Public Sector Bank VIEW
Foreign Banks VIEW
NABARD, Role and Importance VIEW
Regional Rural Bank VIEW
Co-operative Banks (State and Urban Co-operative Banks) VIEW
Schedule and Non-Schedule Banks VIEW
Payment Banks VIEW
Small Finance Banks VIEW
Development Banks VIEW
Unit 3 [Book]
Bank Accounts, Savings Bank Account, Current Bank Account VIEW
Term Deposits VIEW
Non-Resident Accounts: NRE and NRO, Significance and Difference VIEW
Loans VIEW
Advance VIEW
Central Government’s Credit Guarantee Fund Trust & Micro & Small Enterprises Scheme (CGTMSE) VIEW
Working Capital Loans:
Cash Credit VIEW
Overdraft (OD) VIEW
Concept of Hypothecation VIEW
Secured and Unsecured Loans VIEW
Concept of Banking Surrogate VIEW
Discounting VIEW
Bills of Exchange VIEW
Letters of Credit VIEW
Term Loans VIEW
Concept of Mortgage VIEW
Loan against Property (LAP) VIEW
Loan against Securities (LAS) VIEW
Gold Loans Pledge VIEW
Agency & Retail:
Insurance VIEW
Investment VIEW
FOREX VIEW
Home Loan VIEW
Auto Loan VIEW
Education Loan VIEW
Unit 4 [Book]
Definition, Meaning and Characteristics of Promissory Note VIEW
Bill of Exchange VIEW
Cheque, Types of Cheques, Bearer, Order and Crossed VIEW
Types of Crossing- General and Special VIEW
Check Truncation System VIEW
Definition and Meaning of Endorsement, Types of Endorsement: Blank, Full or Special, Restrictive, Partial, Conditional, Sans Recourse, Facultative VIEW
Unit 5 [Book]
Introduction to Net Banking VIEW
Traditional vs Modern Banking VIEW
NEFT VIEW
RTGS VIEW
IMPS VIEW
24/7 Fund Transfer:
Mobile App based Banking VIEW
UPI VIEW
Mobile Wallets VIEW
Payment Apps (Paytm, Google Pay, Apple Pay, Merchant Payments) VIEW
Credit Card VIEW
Prepaid Cards VIEW
Contactless Payments (NFC cards, QR codes) VIEW
Frauds in Banking, Remedies VIEW
Ethical issues in Banking VIEW
Bangalore University B.com Notes

Quantitative Analysis for Business Decisions BU B.Com 1st Semester SEP Notes

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Unit 1 [Book]
Introduction, Meaning, Definitions, Features, Objectives, Functions, Importance and Limitations of Statistics VIEW
Important Terminologies in Statistics: Data, Raw Data, Primary Data, Secondary Data, Population, Census, Survey, Sample Survey, Sampling, Parameter, Unit, Variable, Attribute, Frequency, Seriation, Individual, Discrete and Continuous VIEW
Classification of Data VIEW
Requisites of Good Classification of Data VIEW
Types of Classification Quantitative and Qualitative Classification VIEW
Unit 2 [Book]
Types of Presentation of Data Textual Presentation VIEW
Tabular Presentation VIEW
One-way Table VIEW
Important Terminologies: Variable, Quantitative Variable, Qualitative Variable, Discrete Variable, Continuous Variable, Dependent Variable, Independent Variable, Frequency, Class Interval, Tally Bar VIEW
Diagrammatic and Graphical Presentation, Rules for Construction of Diagrams and Graphs VIEW
Types of Diagrams: One Dimensional Simple Bar Diagram, Sub-divided Bar Diagram, Multiple Bar Diagram, Percentage Bar Diagram Two-Dimensional Diagram Pie Chart, Graphs VIEW
Unit 3 [Book]
Meaning and Objectives of Measures of Tendency, Definition of Central Tendency VIEW
Requisites of an Ideal Average VIEW
Types of Averages, Arithmetic Mean, Median, Mode (Direct method only) VIEW
Empirical Relation between Mean, Median and Mode VIEW
Graphical Representation of Median & Mode VIEW
Ogive Curves VIEW
Histogram VIEW
Meaning of Dispersion VIEW
Standard Deviation, Co-efficient of Variation-Problems VIEW
Unit 4 [Book]
Significance of Measuring Variation, Properties of Good Variation VIEW
Methods of Studying Variation-Absolute and Relative Measure of Variation VIEW
Standard Deviation VIEW
Co-efficient of Variation VIEW
Skewness, Introduction VIEW
Differences between Variation and Skewness VIEW
Measures of Skewness VIEW
Karl Pearson’s Co-efficient of Skewness VIEW
Unit 5 [Book]
Introduction, Uses of Index Number VIEW
Classification of Index Numbers VIEW
Methods of Constructing Index Numbers VIEW
Un-weighted Index Numbers VIEW
Simple Aggregative Method, Simple Average Relative Method, Weighted Index Numbers, Weighted Aggregative Index numbers VIEW
Fishers Ideal Index number VIEW
Test of Perfection: Time Reversal Test, Factor Reversal Test VIEW
Weighted Average of Relative Index Numbers VIEW
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
Research approaches (Induction and Deduction) VIEW
Ethical issues in Research VIEW
Steps in Research Process VIEW
Research Problem formulation, Criteria of Good Research Problem, Sources of Problems VIEW
Selection and Definition of Research Objectives 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
Research gaps and its Types (Concepts only) 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
Components of Research Design VIEW
Meaning of Variable, Types of Variables (Dependent, Independent, Discrete, Continuous, Extraneous Control, Mediating, Moderating, Numerical, Categorical) VIEW
Sampling: Meaning, Sampling Frame, Sampling Error, Sample size, Characteristics of a good Sample VIEW
Types of Sampling: Probability and Non-Probability VIEW
Sampling and Non sampling errors VIEW
Hypotheses Formulation, Meaning, Characteristics of Hypothesis Basics concepts relating to hypothesis testing, Types VIEW
Unit 4 [Book]
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
Secondary Data Collection Government Portals (MOSPI, RBI, SEBI) VIEW
Secondary Data Collection Reports (CMIE, ASSOCHAM, FICCI), Journals, News Archives VIEW
Errors in Data Collection VIEW
AI-Powered Tools for Data Collection: Chatbots and Smart Surveys, Google Forms, Typeform, KoboToolbox VIEW
Hypothesis Testing: Steps involved in testing of hypothesis- Level of significance- Chi Square Test- T-Test- Z-Test- Using Excel/SPSS. VIEW
Unit 5 [Book]
Meaning, Steps in data analysis VIEW
Classification and Tabulation (Concepts only) VIEW
Types of Data Analysis: Descriptive, Inferential, Qualitative, Quantitative VIEW
Basic descriptive tools in Excel or SPSS:
Mean VIEW
Median VIEW
Mode VIEW
Standard Deviation VIEW
Graphical Representations using Excel/SPSS Bar Charts, Pie Charts, Histograms VIEW
Introduction to AI tools for analysis: ChatGPT (for qualitative summaries), MonkeyLearn, Orange Data Mining VIEW
Report Writing, Meaning and Purpose of Report Writing VIEW
Types of Research Reports VIEW
Report Sections: Abstract, Introduction, Methodology, Data Analysis, Conclusion 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]
History of Stock Market, 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
Stock Exchanges in India NSE, BSE VIEW
Market Indices NIFTY, SENSEX, Sectoral Indices VIEW
Unit 2 [Book]
Introduction Meaning of Financial Markets VIEW
Types of Markets:
Capital Markets VIEW
Money Markets VIEW
Commodity Markets VIEW
Financial Market Segments VIEW
Primary Markets VIEW
Secondary Markets VIEW
Market Infrastructure Institutions Depositories: VIEW
National Securities Depository Ltd. (NSDL) VIEW
CDSL VIEW
Clearing Corporations: VIEW
Clearing and Settlement (T+1) VIEW
Bull and Bear Market VIEW
Unit 3 [Book]
Types of Contracts: Delivery & Non-Delivery, 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:
Government Securities VIEW
Corporate Bonds VIEW
Green Bonds VIEW
Derivatives Market, Meaning of Derivatives VIEW
Concepts of Futures (Long and Short) and Options (Put and Call) VIEW
Mark-to-Market (MTM) under Futures VIEW
Derivative as a Tool of Hedging VIEW
Unit 4 [Book]
Introduction Meaning and Definition of Commodity Markets, Classification VIEW
Commodity Markets: Agricultural (Wheat, Cotton, Soybean) vs. Non-Agricultural (Gold, Crude Oil, Natural Gas) VIEW
Commodity Exchanges Six Exchanges: MCX, NCDEX, NMCE, ICEX, ACE and UCE: Roles and Products Traded VIEW
Commodity Trading and Settlement VIEW
Spot vs Futures VIEW
Commodity Delivery Mechanisms VIEW
Price Discovery VIEW
Commodity Derivatives VIEW
Hedging for Producers, Corporates, and Speculators VIEW
Exchange-Traded Derivatives vs. OTC Derivatives VIEW
Unit 5 [Book]
Introduction to SEBI, 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, Role of Technology in Fraud Detection in Stock Market VIEW
AI/ML in Stock Market Surveillance VIEW
Recent SEBI Amendments (2023-24) VIEW
ESG Disclosures in Stock exchange VIEW
IPO Norm Reforms 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
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