Category: Bangalore University B.com Notes

Bangalore University B.com Notes

Goods & Services Tax

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Bangalore University B.com Notes

Management Accounting

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Unit 1 Introduction to Management Accounting
Management Accounting Meaning Definition, Nature and Scope VIEW
Objectives of Management Accounting VIEW
Limitations of Management Accounting VIEW
Tools & Techniques of Management Accounting VIEW
Role of Management Accountant VIEW
Relationship between Financial Accounting and Management Accounting VIEW
Relationship between Cost Accounting and Management Accounting VIEW
Analysis of Financial Statements:
Types of Analysis VIEW
Methods of Financial Analysis VIEW VIEW VIEW VIEW VIEW
Problems on Comparative Statement analysis VIEW
Common Size Statement analysis VIEW
Trend Analysis VIEW
Unit 2 Ratio Analysis
Meaning and Definition of Ratio, Uses & Limitations VIEW
Classification of Ratios VIEW
Meaning and Types of Ratio Analysis VIEW
Calculation of Liquidity Ratios VIEW
Profitability Ratios VIEW
Solvency Ratios VIEW
Unit 3 Fund Flow Analysis
Meaning and Concept of Fund flow analysis VIEW
Meaning and Definition of Fund Flow Statement VIEW
Uses and Limitations of Fund Flow Statement VIEW
Procedure for preparation of Fund Flow Statement VIEW
Statement of changes in Working Capital VIEW
Statement of Funds from Operations VIEW
Statement of Sources and Applications of Funds VIEW
Unit 4 Cash Flow Analysis
Meaning and Definition of Cash Flow Statement VIEW
Differences between Cash Flow Statement and Fund Flow Statement VIEW
Concept of Cash and Cash Equivalents VIEW
Uses of Cash Flow Statement VIEW
Limitations of Cash Flow Statement VIEW
Provisions of Ind AS-7 (old AS 3) VIEW
Procedure for preparation of Cash Flow Statement, Investing, Operating, Financing Activities VIEW
Preparation of Cash Flow Statement according to Ind AS-7 VIEW
Unit 5 Management Reporting
Meaning, Requisites of Management Reporting VIEW
Principles of Good Reporting System VIEW
Kinds of Management Reports VIEW
Drafting of Reports under different Situations VIEW
Bangalore University B.com Notes

Income Tax II

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Unit 1 Profits and Gains from Business or Profession [Book]
Meaning and Definition Business, Profession VIEW
Vocation VIEW
Expenses Expressly Allowed VIEW
Allowable Losses VIEW
Expenses Expressly Disallowed VIEW
Expenses Allowed on Payment Basis VIEW
Problems on Business relating to Sole Trader VIEW
Problems on Profession relating to Chartered Accountant, Advocate and Medical Practitioner VIEW

 

Unit 2 Capital Gains [Book]
Basis of Charge VIEW
Capital Assets, Transfer of Capital Assets VIEW
Computation of Capital Gains VIEW
Exemptions on Capital Gains U/S 54, 54B, 54D, 54EC, 54F VIEW
Problems on Capital Gains VIEW

 

Unit 3 Income from other Sources [Book]
Incomes VIEW
Heads of Income: Income from Salaries VIEW
Income from House & Property VIEW
Profits and gains of a Business or Profession VIEW
Income from Capital Gains VIEW
Taxable under the Head Other Sources VIEW
Securities, Kinds of Securities VIEW
Rules for Grossing Up VIEW
Ex-Interest Securities, Cum-Interest Securities, Bond Washing Transactions VIEW

 

Unit 4 Set Off and Carry Forward of Losses and Deductions from Gross Total Income [Book]
Provisions for Set-off and Carry forward of losses VIEW
Deductions u/s: 80 C, 80 CCC, 80 CCD, 80 D, 80 G, 80 GG, 80 GGA, and 80 U VIEW

 

Unit 5 Income Tax Authorities and Assessment of Individuals [Book]
Powers and Functions of CBDT, CIT, and AO VIEW
Assessment of Individuals VIEW
Provision for Set-off & Carry forward of losses VIEW
Computation of Total Income VIEW
Tax Liability of an Individual Assesses VIEW
Bangalore University B.com Notes

MK5.6 Advertising & Media Management

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Unit 1 Introduction & Basic Concepts [Book]
History of Advertising VIEW
Advertising purpose VIEW
**Advertising functions VIEW
**Advertising Importance, Scope VIEW VIEW
**Advertising Features, benefit VIEW
Economic, Social & Ethical aspects of advertising VIEW
Advertising & the Marketing mix. VIEW VIEW
Advertising as a communication process VIEW
Types of Advertising VIEW
Major Institutions of advertising management VIEW

 

Unit 2 Advertising and Campaign Planning [Book]
Marketing Strategy VIEW
Situation analysis VIEW
Advertising plan VIEW VIEW
Advertising Objectives VIEW
DAGMAR approach VIEW
Advertising Strategy VIEW
Advertising Campaign VIEW
Advertising planning process VIEW

 

Unit 3 Creative Strategy & Advertising Budget [Book]
Creative approaches VIEW
The art of copywriting VIEW
Advertising copy testing VIEW
Creativity in Advertising communication VIEW
Motivational Approaches & Appeals VIEW
Advertising Budget process VIEW VIEW
Methods of determining advertising Appropriation VIEW
VIEW VIEW VIEW

 

Unit 4 Advertising Media Strategy [Book]
Role of media, Types of Media, Their Advantages and Disadvantages VIEW
Media Research VIEW
Media Advertising Decisions VIEW
Media Planning VIEW VIEW
Media Selection VIEW
Media Scheduling VIEW VIEW
Media Strategies VIEW

 

Unit 5 Advertising Effectiveness & Organizing Advertising Functions [Book]
Methods of measuring advertising effectiveness VIEW VIEW
Advertising Research VIEW
Structure & Functions of an advertising agency VIEW VIEW
Selection of advertising agency VIEW
Co-ordination of advertising agency VIEW
Advertising regulations VIEW
Internet advertising VIEW VIEW
Bangalore University B.com Notes

MK5.5 Consumer Behaviour & Market Research

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Unit 1 Introduction to Consumer Behaviour [Book]  
Introduction to Consumer Behaviour; Definition of Consumer behavior, Consumer and Customer VIEW
  VIEW
Buyers and Users: A Managerial & Consumer perspective VIEW
Need to study Consumer Behaviour VIEW VIEW VIEW
Applications of Consumer behaviour knowledge VIEW
Current trends in Consumer Behaviour VIEW
Market Segmentation & Consumer behaviour VIEW VIEW VIEW

 

Unit 2 Online Buying Consumer Behaviour [Book]  
Introduction to Online Buying Behaviour VIEW
Meaning and Definition of Online Buying Behaviour VIEW
Reasons for Buying Through Online Channel VIEW
Consumer Decision making Process towards Online shopping VIEW
Factors Affecting Consumer Behaviour VIEW VIEW

 

Unit 3 Consumer Satisfaction & Consumerism [Book]  
Concept of Consumer Satisfaction VIEW
Working towards enhancing Consumer satisfaction VIEW
Sources of Consumer Dissatisfaction VIEW
Dealing with Consumer complaint VIEW VIEW
Concept of Consumerism VIEW
Consumerism in India; The Indian consumer VIEW
Reasons for growth of consumerism in India VIEW
Consumer protection Act 1986 VIEW VIEW

 

Unit 4 Marketing Research Dynamics [Book]  
Introduction, Meaning of Research, Research Characteristics VIEW
Various Types of Research VIEW
Marketing Research and its Management VIEW
Nature and Scope of Marketing Research VIEW
Marketing Research in the 21st Century (Indian Scenario) VIEW
Marketing Research: Value and Cost of Information VIEW

 

Unit 5 Methods of Data Collection and Research Process [Book]  
Methods of Data Collection VIEW VIEW
Introduction, Meaning and Nature of Secondary Data VIEW
Advantages of Secondary Data, Drawbacks of Secondary Data VIEW
Types of Secondary Data, Primary Data and its Types VIEW
Research Process: An Overview VIEW
Formulation of a Problem VIEW VIEW
Research Methods VIEW VIEW
Research Design VIEW VIEW
Data Collection Methods VIEW VIEW
Sample Design VIEW VIEW
Data Collection VIEW VIEW
Data Analysis VIEW VIEW
Data Interpretation VIEW
Report Writing VIEW VIEW
  VIEW VIEW VIEW
Bangalore University B.com Notes

FN5.6 Strategic Financial management

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Unit 1 Strategic Decision-Making Framework [Book]  
Meaning of strategy, Strategic management VIEW VIEW
Linking financial strategy with corporate strategy VIEW
Strategic Decision Making Framework VIEW
Strategic Financial Management, Dynamics of Strategic Financial Management VIEW
Issues in Strategic Financial Management VIEW

 

Unit 2 Project Management from Financial Perspective [Book]  
Meaning of Project and Project management VIEW VIEW
Project Management from financial perspective VIEW
Product Life Cycle & Financial impact VIEW VIEW
Development of project reports, contents thereof VIEW VIEW
Sourcing of funds for a project VIEW VIEW
Traditional and alternative modes: VIEW VIEW
Private Equity VIEW
Hedge Fund VIEW
Venture Capital VIEW
Crowd source funding VIEW
Non Financial Institutional Funding VIEW
Corporate Finance needs for SME VIEW
Foreign Exchange Management VIEW VIEW
  VIEW VIEW

 

Unit 3 Corporate Valuation [Book]  
Corporate Valuation, Dynamics of Valuation VIEW
Approaches to Corporate Valuation VIEW
Discounted Cash Flow Approach: VIEW
Adjusted Book Value Approach VIEW
Comparable Company Approach VIEW
Capitalized Earning Approach: VIEW
Cost to Create Approach VIEW
Excess Earning Approach VIEW
Valuing specific intangible approach IPR, Brand, Human Capital VIEW
Concept of Economic Value Added VIEW
Concept of Realizable Value & Replacement Value VIEW

 

Unit 4 Management of Interest Rate Exposure [Book]  
Nature and Measurement of Interest Rate Exposure VIEW VIEW
Forward Rate Agreements (FRAS) VIEW
Interest Rate Options VIEW
Interest Rate Caps, Floors and Collars VIEW
Valuation of Interest Rate Options VIEW
Options on Interest Rate Futures VIEW VIEW
Interest Rate Swaps VIEW

 

Unit 5 Corporate Governance & Risk Management [Book]  
Corporate Governance VIEW VIEW
Risk Management VIEW VIEW
Fundamentals of Corporate Governance VIEW
Governance Model VIEW
Roles of Audit Committees VIEW VIEW
Internal Control VIEW VIEW
Internal Audit VIEW
External Auditor VIEW
Linkages between Governance, Risk Management & Audit VIEW
Bangalore University B.com Notes

FN5.5 Corporate Financial Management

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Unit 1 Financial Management and Corporate Strategy [Book]  
Financial Management VIEW VIEW
Financial Policy VIEW
Corporate Strategy VIEW
Levels of Strategies Corporate level, Business level, Functional level VIEW
Financial Planning VIEW VIEW VIEW
Interface of financial policy VIEW
Strategic management VIEW VIEW VIEW

 

Unit 2 Capital Budgeting Risk and Uncertainty {Book}  
Capital Budgeting Process VIEW
**Capital Budgeting Method VIEW VIEW
  VIEW VIEW
Risk Analysis VIEW
Meaning of Risk and Uncertainty VIEW VIEW
Measuring Risk VIEW VIEW
Probability Approach VIEW
Standard Deviation of Cash Flows VIEW
Certainty Equivalent Approach VIEW
Risk Adjusted Discount rate VIEW VIEW
Sensitivity Analysis VIEW
Decision tree analysis VIEW VIEW
Managing Strategic Investment Decisions VIEW

 

Unit 3 Financing Decisions {Book}  
Financing Decisions VIEW
Capital Structure VIEW
Equity & Debt in capital structure VIEW VIEW VIEW
Capital Structure theories VIEW
Net Income Approach, Net Operating Income approach, MM Approach (Modern view) VIEW
WACC Approach (Traditional view) VIEW
Tips to Make Smarter Strategic Financial Decisions VIEW

 

Unit 4 {Book}  
Dividend Decisions, Establishing a dividend policy VIEW
Dividend theories VIEW
Relevance Theory, Walter’s Valuation Model, Gordon’s growth Model, Modigliani and Miller’s Model VIEW
Irrelevance Theory: Residual Theory, Tax differential theory, Gordon & Linter’s Theory VIEW

 

Unit 5 Investment Decision {Book}  
Investment Decision VIEW VIEW
Investing Surplus Funds VIEW
Financing Short-Term Deficits VIEW
Centralized versus Decentralized Cash Management VIEW
Bangalore University B.com Notes

AC5.6 Accounting for Government and Local Bodies

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Bangalore University B.com Notes

AC 5.5 Advanced Accounting

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Unit 1 {Book}
Business of Banking companies VIEW
Some important provisions of Banking Regulation Act of 1949, Brokerage, Discounts, Statutory Reserves, Cash Reserves VIEW
Minimum capital and reserves, Restriction on commission VIEW
Books of accounts VIEW
Special features of bank accounting VIEW
Final Accounts, Balance Sheet and Profit and Loss account VIEW
VIEW
Interest on Doubtful debts VIEW VIEW
Rebate on bill Discounted VIEW
Acceptance, Endorsement and Other obligations VIEW
Problems as per new provisions

 

Unit 2 Accounts of Insurance Companies {Book}
(a) Life insurance: Accounting concepts relating to life insurance companies VIEW
Preparation of Final accounts of life insurance companies VIEW
Revenue account and Balance sheet VIEW
(b) General insurance: Meaning Accounting concepts VIEW
Preparation of Final accounts VIEW

 

Unit 3 Inflation Accounting {Book}
Need, Meaning, Definition Importance, Role, Objectives, Merits, and Demerits of Inflation Accounting VIEW
Problems on Current purchasing power method (CPP) VIEW
Current cost accounting method (CCA) VIEW

 

Unit 4 Farm Accounting  {Book}
Meaning, Need and Purpose, Characteristics of farm accounting VIEW
Nature of Transactions, Cost and revenue VIEW
Apportionment of common cost VIEW
By product costing VIEW
Farm Accounting, Recording of transactions, problems VIEW

 

Unit 5 Investment Accounting {Book}
Introduction, Nature of Investment Accounting VIEW
Investment Ledger VIEW
Different terms used; Cum dividend or Interest and ex- dividend or interest VIEW
Securities VIEW VIEW
Bonus Shares VIEW VIEW
Right Shares VIEW VIEW
Procedures of Recording shares VIEW
Bangalore University B.com Notes

Auditing and Reporting

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Unit 1 {Book}  
Auditing, Types of Audits, Advantages of Auditing VIEW
Differences between Accountancy and Auditing VIEW
Preparation before Commencement of New Audit VIEW
Audit Notebook VIEW
Audit Working Papers VIEW
Audit Program VIEW
Recent Trends in Auditing VIEW
Nature & Significance of Tax Audit VIEW
Cost Audit VIEW
Management Audit VIEW
Forensic Audit VIEW
Tally ERP 9 Auditors Edition: Introduction, Features, Characteristics VIEW
Tally.Net: Features, Requirements for remote connectivity Access information via SMS VIEW
Safeguard Data Automated Backup and Recovery VIEW
E-Auditing-meaning, uses and limitations VIEW
Auditing the Auditors VIEW

 

Unit 2 {Book}  
Internal Control VIEW
Internal Check Meaning, Objectives and Fundamental Principles VIEW
Internal Check as Regards VIEW
Wage Payments VIEW
Cash Sales VIEW
Cash purchases VIEW
Internal Audit Meaning, Advantages and Disadvantages of Internal Audit VIEW
Differences between Internal Check and Internal Audit VIEW
E- Applications in internal control and check VIEW

 

Unit 3 {Book}  
Vouching Meaning, Definition, Importance, Objective, Characteristics and Source VIEW
Routine Checking and Vouching VIEW
Voucher, Types of Vouchers VIEW
Vouching of Receipts: Cash Sales, Receipts from Debtors VIEW
Proceeds of the sale of Investments VIEW
Vouching of Payments: Cash Purchases VIEW
Payment to Creditors VIEW
Deferred Revenue Expenditure VIEW
E-Vouching, Uses and Limitations VIEW

 

Unit 4 {Book}  
Meaning and Objectives of verification and valuation VIEW
Position of an Auditor as regards the Valuation of Assets VIEW
Verification and Valuation of different Items: Land & Building, Plant & Machinery VIEW
Goodwill Investments VIEW
Stock in Trade VIEW
Liabilities and Bills Payable VIEW
Sundry Creditors VIEW
Contingent Liabilities VIEW

 

Unit 5 {Book}  
Company Auditor Appointment VIEW
Company Auditor Qualification VIEW
Powers, Duties and Liabilities VIEW VIEW
Professional Ethics of an Auditor VIEW
Audit of Educational Institutions VIEW
Audit of Insurance Companies VIEW
Audit of Cooperative Societies VIEW
Institutions for Auditing:  
Central Vigilance Commission (CVC) VIEW
Comptroller and Auditor General of India (CAG) VIEW
State Accountant and Auditor General (SAG) VIEW
Role and functions in Public Account Audits VIEW

 

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