Category: Bangalore University B.com Notes
Banking Operations BU B.Com Notes
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 |
Quantitative Analysis for Business Decisions BU B.Com 1st Semester SEP Notes
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 |
Business Research Methodology 4th Semester BU B.Com SEP 2024-25 Notes
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 |
Stock and Commodity Markets 4th Semester BU B.Com SEP 2024-25 Notes
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 |
Costing Methods 4th Semester BU B.Com SEP 2024-25 Notes
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 |
Advanced Corporate Accounting 4th Semester BU B.Com SEP 2024-25 Notes
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 |
Constitution of India 3rd Semester BU B.Com SEP 2024-25 Notes
Pl. Send Syllabus at indiafreenotes@gmail.com