Category: Bangalore University B.com Notes

Bangalore University B.com Notes

Computer Accounting Tally Prime 2nd Semester BU B.Com SEP Notes

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Bangalore University B.com Notes

Business Data Analysis 2nd Semester BU B.Com 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]
Correlation Meaning and Definition, Uses, VIEW
Types of Correlation VIEW
Karl Pearson’s Coefficient of Correlation probable error VIEW
Spearman’s Rank Correlation Coefficient VIEW
Regression Meaning, Uses VIEW
Regression lines, Regression Equations VIEW
Correlation Coefficient through Regression Coefficient VIEW
Unit 5 [Book]
Introduction, Meaning, Uses, Components of Time Series VIEW
Methods of Trends VIEW
Method of Moving Averages Method of Curve VIEW
Fitting by the Principle of Least Squares VIEW
Fitting a straight-line trend by the method of Least Squares VIEW
Computation of Trend Values VIEW
Bangalore University B.com Notes

Human Capital Management 2nd Semester BU B.Com SEP Notes

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Unit 1 [Book]
Evolution of Human Resource Management VIEW
Context of Human Capital Management VIEW
The importance of the Human factor as Capital in the present era VIEW
Challenges in Sourcing Right Candidates VIEW
Role of Human Resource Manager VIEW
Human Resource Inclusive Growth and Affirmative action VIEW
Human Resource Policies VIEW
Human Resource Accounting VIEW
Human Resource Audit VIEW
Unit 2 [Book]
Dynamics of Employee-Management Relationship VIEW
Talent Management VIEW
Talent Acquisition VIEW
Job Analysis VIEW
Job Description vs. Job Specification VIEW
Methods of Collecting Job Analysis Information VIEW
Role of Recruitment and Selection VIEW
Recruitment Policy VIEW
External and Internal Sources of Recruiting Merits and Demerits VIEW
Selection Process VIEW
Types of Interview VIEW
Orientation VIEW
Induction VIEW
Training and Development VIEW
Steps in Training Process VIEW
Career and Succession Planning:
Career Stages VIEW
Career Development VIEW
Career Management VIEW
Succession Planning VIEW
Case Discussion on Succession Planning VIEW
Unit 3 [Book]  
Nature and Methods of Performance Evaluation, Feedback, Industry Practices VIEW
Promotion VIEW
Demotion VIEW
Transfer VIEW
Separation VIEW
Implication of Job Change VIEW
Control Process, Importance, Methods VIEW
Requirement of effective Control Systems VIEW
Grievances, Causes, Implications, Redressal methods VIEW
Outsourcing and its HR Dimensions VIEW
Human Resource Planning VIEW
Voluntary Redundancy VIEW
Downsizing, Ways of Downsizing VIEW
Importance of Bench Marking VIEW
Unit 4 [Book]  
Emerging Trends in Corporate Structure, Strategy and Culture VIEW
Impact of Technology on Organizational Design VIEW
Mechanistic Vs Adoptive Structures VIEW
Formal and Informal Organisation VIEW
Comparative Management Styles and Approaches VIEW
World Management Vs Japanese Management Practices VIEW
International Human Capital Management VIEW
Role of Technology in Human Resource Management VIEW
Unit 5 [Book]  
Ethics in HRM VIEW
Unfair Employee benefits and Compensation Plans VIEW
Discriminatory practices based on Gender, Race, Disability, Age and Other aspects VIEW
Unfair Recruitment Practices VIEW
Wrong Communications in groups VIEW
Unethical Accounting of Salary and Perquisites VIEW
Conflict of interest in the Organization VIEW
Bangalore University B.com Notes

Modern Banking 2nd Semester BU B.Com SEP 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
Regional Rural Bank VIEW
Foreign Banks 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
Meaning of Banker and Customer VIEW
Banker and Customer Relationship VIEW
General Relationship, Special Relationship VIEW
Termination of Banker Customer Relationship VIEW
Unit 3 [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 4 [Book]  
Meaning, Definition and Scope of Digital Banking VIEW
Evolution from Traditional Banking to Digital Banking VIEW
Advantages of Digital Banking VIEW
Digital Banking Services VIEW
Internet Banking VIEW
Mobile Banking VIEW
Card Payments VIEW
UPI VIEW
ATMs VIEW
Digital Funds Transfer:  
NEFT VIEW
IMPS VIEW
RTGS VIEW
Mobile Wallets VIEW
Payment Apps (Paytm, Google Pay, Apple Pay, Merchant Payments) VIEW
Contactless Payment VIEW
Nature and Concepts of Blockchain Technology (BC) VIEW
Artificial Intelligence (AI) in Banking VIEW
Unit 5 [Book]  
Introduction to Business Ethics in Banking, Meaning of Business Ethics and its importance in Banking VIEW
Ethical Issues in Banking VIEW
Regulatory framework for Banking Ethics:  
RBI Guidelines for Banking Ethics VIEW
SEBI Regulations for Banking Ethics VIEW
Basel Committee principles VIEW
Ethical Leadership and Culture in Banking VIEW
Impact of Technology on Ethical Practices in Banking Operations VIEW
Bangalore University B.com Notes

Advanced Financial Accounting 2nd Semester BU B.Com SEP Notes

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Unit 1 [Book]
Introduction, Meaning, Features, Merits and Demerits of LLP VIEW
Difference between LLP and Company VIEW
Differences between LLP and Partnership firm VIEW
Partners in LLP (Minimum no of partners, Designated partners, Eligibility) VIEW
Conversion from firm to LLP VIEW
Conversion from Private Company to LLP VIEW
Conversion from Unlisted Public Company to LLP VIEW
Key aspects of LLP ACT 2008 and 2012 VIEW
Books of Accounts:
Format and Contents of Balance Sheet VIEW
Format and Contents of Profit and Loss A/c VIEW
Unit 2 [Book]
Introduction, Meaning, Definitions and Features of Joint Venture VIEW
Differences between Joint Venture and Partnership firm VIEW
Accounting for Joint Ventures, illustration on Preparation of Joint Venture A/c VIEW
illustration on Preparation of Joint Bank A/c VIEW
illustration on Preparation of Co-Venturer’s A/c VIEW
Unit 3 [Book]
Introduction Meaning Objectives Types of Branches VIEW
Meaning and Features of Dependent Branches VIEW
Meaning and Features of Independent Branches VIEW
Meaning and features of Foreign Branches VIEW
Methods of Maintaining books of Accounts by Head office VIEW
Meaning and Feature of Debtor System, Stock and Debtor System VIEW
Wholesale Branch System VIEW
Final Account System VIEW
Supply of Goods at Cost Price VIEW
Supply of Goods at Invoice Price VIEW
illustrations on Preparation of Dependent Branch A/c- (Debtor System) VIEW
Independent Branch A/c (Final Account system with incorporating entries) in the books of Head Office VIEW
Unit 4 [Book]
Introduction Meaning and Objectives, Features of Foreign branch VIEW
Currency rates, Current rate, Average rate, Weighted average rate, Historic Rates VIEW
Methods of Exchange Rate Application:
Temporal Method VIEW
All Current Method VIEW
Non-current Method VIEW
Accounting for Foreign Branch Accounts VIEW
Cumulative Translation Adjustment Account (CTAA), illustration VIEW
Branch Account in the books of Head Office VIEW
Profit and Loss Account in the books of Head Office VIEW
Foreign Branch Account in the books of Head Office VIEW
Unit 5 [Book]
Introduction, Meaning, Advantages, Disadvantages of Departmental Accounting VIEW
Method of Departmental Accounting VIEW
Basis of Allocation of Common Expenditure among Various Departments VIEW
Types of Departments and Inter-Department Transfers at Cost price and Invoice price VIEW
Illustrations on Preparation of Departmental Trading and Profit and Loss Account including inter departmental transfers at Cost Price only VIEW
Bangalore University B.com Notes

Environmental Studies 1st Semester BU B.Com SEP Notes

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Unit 1 [Book]
Multi-disciplinary Nature of Environmental Studies, Scope and Importance VIEW
Concept of Sustainability and Sustainable Development VIEW
SDG Goals VIEW
Ecosystem, Structure and Function VIEW
Energy flow in an Ecosystem: Food Chains, Food Webs and Ecological Succession VIEW
Terrestrial Ecosystems:
Forest Ecosystem VIEW
Grassland Ecosystem VIEW
Desert Ecosystem VIEW
Aquatic ecosystems: Ponds, Streams, Lakes, Rivers, Oceans, Estuaries VIEW

 

Unit 2 [Book]
Natural Resources, Renewable and Non-Renewable Resources VIEW
Land Resources: Land-use and Land cover change, Land Degradation, Soil erosion, and Desertification VIEW
Forest Resources, Types and Scope VIEW
Deforestation Causes and impacts due to Mining, Dam building on environment, Forests, Biodiversity, and Tribal Populations VIEW
Water Recourses: Use and Over-exploitation of Surface and Ground water, Floods, Droughts, Conflicts over water (International and Inter-state) VIEW
Energy Resources, Renewable and Non-Renewable Energy Sources, Use of Alternate Energy Sources, Growing Energy Needs VIEW
Biodiversity and Conservation VIEW
Levels of Biological Diversity Genetic, Species and Ecosystem Diversity VIEW
Biogeographic Zones of India VIEW
Biodiversity Patterns and Global Biodiversity Hot Spots VIEW
India as a Mega Biodiversity Nation VIEW
Endangered and Endemic Species of India VIEW
Threats to Biodiversity: Habitat Loss, Poaching of Wildlife, Man-wildlife Conflicts VIEW
Biological Invasions VIEW
Conservation of Biodiversity: In-situ and Ex-situ Conservation of Biodiversity VIEW

 

Unit 3 [Book]
Environmental Pollution, Types, Causes, Effects and Controls VIEW
Air, Water, Soil and Noise Pollution VIEW
Nuclear Hazards and Human health Risks VIEW
Solid Waste VIEW
Management and Control Measures of Urban and Industrial Waste VIEW
Environmental Policies and Practices:
Climate Change VIEW
Global Warming VIEW
Ozone Layer Depletion VIEW
Acid Rain and Impacts on Human Communities and Agriculture VIEW
Environment Laws:
Environment Protection Act VIEW
Air (Prevention and Control of Pollution) Act VIEW
Water (Prevention and control of Pollution) Act VIEW
Wildlife Protection Act VIEW
Forest Conservation Act VIEW
International Agreements:
Montreal Protocol VIEW
Kyoto Protocol VIEW
Convention on Biological Diversity (CBD) VIEW
Nature Reserves VIEW
Tribal Populations and Rights VIEW
Human wildlife Conflicts in Indian context VIEW

 

Unit 4 [Book]
Human Communities and the Environment:
Human Population Growth Impacts on Environment VIEW
Human Health and Welfare VIEW
Resettlement and Rehabilitation of Project affected Persons VIEW
Disaster Management: Floods, Earthquake, Cyclones and Landslides VIEW
Chipko Environmental Movements VIEW
Silent valley Environmental Movements VIEW
Bishnois of Rajasthan Environmental Movements VIEW
Environmental ethics: Ecological, Economic, Social, Ethical, Aesthetic and Informational Value VIEW
Role of Indian and other Religions and Cultures in Environmental Conservation VIEW
Environmental Communication and Public awareness VIEW
Bangalore University B.com Notes

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

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Unit 1,2,3,4 Pl. Refer Books Book

 

Unit 5 [Book]
Definition of Interest and Other Terms: Simple Interest and Compound Interest VIEW
Effective rate of Interest:
Present Value VIEW
Future Value VIEW
Perpetuity VIEW
Annuity VIEW
Sinking Fund VIEW
Valuation of Bonds VIEW
Calculating of EMI VIEW

 

Bangalore University B.com Notes

Modern Marketing 1st Semester BU B.Com SEP Notes

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Unit 1 [Book]  
Marketing, Meaning and Definition, Importance, Functions VIEW
Concept of Marketing VIEW
Approaches of Marketing VIEW
Classification of Markets:  
Societal Marketing VIEW
Holistic Marketing VIEW
Relationship Marketing VIEW
Integrated Marketing VIEW
Internal Marketing VIEW
Performance Marketing VIEW

 

Unit 2 [Book]  
Meaning Demographic, Economic, Natural, Political, Legal and Socio-cultural Environments VIEW
Market Segmentation, Meaning, Definition, Importance VIEW
Bases of Market Segmentation VIEW
Ethics in Marketing, Meaning, Importance VIEW
Role of ethics in Marketing VIEW
Marketing Ethics in the Digital Age VIEW

 

Unit 3 [Book]  
Marketing Mix. VIEW
Components (Ps) of Marketing Mix, Meaning and Elements VIEW
Product Mix. VIEW
Product Line VIEW
Product Life Cycle (PLC) VIEW
Product Planning VIEW
New Product Development VIEW
Branding VIEW
Packaging VIEW
Labelling VIEW
Product Positioning VIEW
Product Differentiation Concept and Importance VIEW
Pricing, Factors Influencing Pricing VIEW
Methods of Pricing VIEW

 

Unit 4 [Book]  
Principles and Drivers of New Marketing Environment VIEW
Web 2.0-Digital Media Industry VIEW
Reaching Audience Through Digital Channels VIEW
Traditional Marketing and Digital Marketing VIEW
Introduction to Online Marketing Environment VIEW
Dotcom Evolution VIEW
Internet Relationships VIEW
Business in Modern Economy VIEW
Integrating E-Business to an Existing Business Model VIEW
Concept of Digital Marketing VIEW
Online Marketing Mix VIEW
SoLoMo (Social-Local-Mobile) VIEW
Social Media Sites and Monetization VIEW
Careers in Social Media Marketing VIEW
Online Content Development and Keyword Optimization VIEW

 

Unit 5 [Book]  
Meaning, Importance, Benefits and Process on Omnichannel Marketing VIEW
Content Marketing VIEW
Story Telling Marketing VIEW
Influencer Marketing VIEW
Experiential Marketing VIEW
Voice Search and Smart Speaker Marketing VIEW
Augmented Reality (AR) and Virtual Reality (VR) Marketing VIEW
Programmatic Advertising VIEW
Sensory Marketing VIEW
Neuro Marketing VIEW
Consumer Socialization and its Landscape VIEW
Bangalore University B.com Notes

Corporate Law 1st Semester BU B.Com SEP Notes

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Unit 1
Company Meaning and Definition Features VIEW
Companies Act 2013 VIEW
Kinds of Companies Concept, Definition, Features, Formation, Types:
One Person Company VIEW
Private Company VIEW
Public Company VIEW
Company Limited by Guarantee VIEW
Company Limited by Shares VIEW
Holding Company VIEW
Subsidiary Company VIEW
Government Company VIEW
Associate Company VIEW
Small Company VIEW
Foreign Company VIEW
Listed Company VIEW
Dormant Company VIEW
Body Corporate and Corporate Body VIEW
Unit 2
Steps in formation of a Company VIEW
Company Promotion Stage VIEW
Meaning of Promoter VIEW
Position of Promoter VIEW
Functions of Promoter VIEW
Incorporation Stage VIEW
Meaning, Contents, Forms of Memorandum of Association and Alteration VIEW
Meaning, Contents, Forms of Articles of Association and its Alteration VIEW
Distinction between Memorandum of Association and Articles of Association VIEW
Certificate of Incorporation VIEW
Subscription Stage VIEW
Meaning and Contents of Prospectus VIEW
Misstatement in Prospectus and its Consequences VIEW
Unit 3
Types and Definition of Shares VIEW
Issue of Share VIEW
Book building for Issue of Share VIEW
Share Offer VIEW
Allotment of Shares VIEW
Pro-rata basis Allotment of Shares VIEW
Employee Stock Ownership Plan (ESOP) VIEW
Shares Buyback VIEW
Sweat Equity Shares VIEW
Bonus Shares VIEW
Shares Right VIEW
Capital Reduction VIEW
Share Certificate VIEW
Demat System VIEW
Transfer and Transmission of Shares VIEW
Redemption of Preference Shares VIEW
Rules regarding Dividend VIEW
Distribution of Dividend VIEW
Debenture Definition, Types VIEW
Rules Regarding Issue of Debenture VIEW
Bonds, Issues of Bonds, Types of Bonds VIEW
Unit 4
Director (Concept and Definition), Director Identification Number [DIN], and Qualification, Position, Rights VIEW
Director Power and Duties VIEW
Appointment, Removal of Director VIEW
Resignation of Director VIEW
Liabilities of Director VIEW
Appointment, Qualifications and Duties of Managing Director VIEW
Whole-time Director VIEW
Resident Director, Independent Director VIEW
Women Director VIEW
Company Secretary VIEW
Chief Executive Officer VIEW
Chief Operational Officer VIEW
Chief Financial Officer VIEW
Corporate Meeting VIEW
Shareholder Meeting VIEW
Board Meeting VIEW
Types of Meetings
Annual General Meeting VIEW
Extraordinary General Meeting VIEW
Meeting of BOD and other Meetings (Section 118) VIEW
Requisite of Valid Meeting: Notice, Agenda, Chairman, Quorum, Proxy, Resolutions, Minutes, Postal Ballot, E- voting, Video Conferencing VIEW
Unit 5
Nature, Causes, Types of Liquidation VIEW
Difference between Liquidation, Bankruptcy and Insolvency VIEW
Liquidation process VIEW
Role, Duties and Power of Liquidator VIEW
Bangalore University B.com Notes

Financial Accounting 1st Semester BU B.Com SEP Notes

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Unit 1 [Book]
Introduction, Meaning and Definition of Accounting Objectives of Accounting VIEW
Accounting Principles VIEW
Accounting Concepts and Accounting Conventions VIEW
Accounting Process VIEW
Journal VIEW
Ledger VIEW
Trial Balance VIEW
Adjusting entries VIEW
Debit Notes and Credit Notes VIEW
Accounting Equation VIEW
Simple Problems on Accounting equation and adjusting entries Only VIEW

 

Unit 2 [Book]
Introduction, Meaning Sale of Goods for Approval or Returned VIEW
Relevance and Common Industries for Sale of goods for Approval or Return VIEW
Revenue recognition Principles, Conditions for Revenue recognition VIEW
Accounting Treatment:
Initial Recognition (Recording the Shipment) VIEW
Revenue Recognition (on Goods approval) VIEW
Reversing entries (Goods returned) VIEW

 

Unit 3 [Book]
Consignment Accounts, Introduction, Meaning of Consignment VIEW
Consignment Vs Sales VIEW
Consignor and his Responsibilities VIEW
Consignee and his Responsibilities VIEW
Commission: Ordinary Commission, Del-credere Commission and Over-riding commission, illustration on Commission VIEW
Calculation of Consignment Stock Value under Cost price and Invoice price VIEW
Accounting for Consignment Transactions and Events (Include Treatment of Normal and Abnormal Loss, Cost Price and Invoice Price) VIEW
Illustration in the books of Consignor only VIEW

 

Unit 4 [Book]
Royalty Accounts Introduction, Meaning, Definition, Types VIEW
Differences between Rent and Royalty VIEW
Terms Used in Royalty, Lessor, Lessee, Short Workings VIEW
Irrecoverable Short Workings VIEW
Recoupment of Short Workings VIEW
Methods of Recoupment of Short Workings VIEW
Preparation of Royalty Analysis Table (Excluding Government Subsidy) VIEW
Journal Entries and Ledger Accounts in the books of Lessee only VIEW
i) With Minimum Rent Account VIEW
ii) Without Minimum Rent Account under fixed and Floating Recoupment methods VIEW
Problems including Strikes and Lockouts, but excluding Sub-lease VIEW

 

Unit 5 [Book]
Introduction, Meaning of Fire Insurance Claim, Features and Principles of Fire Insurance VIEW
Concept of Loss of Stock, Loss of Profit and Average Clause VIEW
Steps in Calculation of Fire Insurance Claim VIEW
illustrations on Computation of Claim for Loss of Stock (including Over Valuation and Under Valuation of Stock, Abnormal Items and application of Average Clause) VIEW
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