Category: Bangalore University B.com Notes

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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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
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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