Category: Bangalore University B.com Notes

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

 

Bangalore University B.com Notes

Cost Management

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Unit 1 Cost Control and Cost Reduction {Book}  
Meaning of Cost control and Cost Reduction VIEW
Areas covered by cost control and cost reduction VIEW
Product Design VIEW
Target costing VIEW
Value Analysis VIEW
Value engineering VIEW
Value chain analysis VIEW
Business Process Re- Engineering VIEW
Pareto Chart VIEW

 

Unit 2 Marginal Costing {Book}  
Absorption costing VIEW
Cost classification VIEW
Under Absorption Costing VIEW
Meaning and Definition of marginal costing VIEW
Absorption Costing V/s Marginal Costing VIEW
Need for Marginal Costing, Against and in favour of marginal costing VIEW
Marginal cost equation VIEW
Uses and Limitations of Marginal Costing VIEW
Break even analysis VIEW
Problems on Break Even Analyses VIEW

 

Unit 3 Standard Costing {Book}  
Historical costing VIEW
Introduction Meaning & Definition of Standard Cost and Standard Costing, Advantages & Disadvantages of Standard Costing VIEW
Preliminaries in establishing system of Standard Costing VIEW
Variance Analysis VIEW VIEW
Material Variance VIEW
Labour Variance VIEW
Overhead Variance VIEW
Problems on Material Variances and Labour Variances VIEW

 

Unit 4 Budgetary Control {Book}  
Introduction, Meaning & Definition of Budget and Budgetary Control VIEW
Objectives, Essential requirements, Advantages and Disadvantages of Budgetary Control VIEW
Meaning, Types of Functional Budgets VIEW
Meaning, Types of Flexible Budgets VIEW
Meaning, Types of Cash Budgets VIEW
Meaning, Types of Sales budget VIEW
Meaning, Types of Production budget VIEW
Problems on Flexible budgets and Cash budgets VIEW

 

Unit 5 Activity Based Costing {Book}  
Activity Based Costing, Weakness of conventional system concept of ABC VIEW
Kaplan and Cooper’s Approach, Cost drivers and cost pools VIEW
Allocation of overheads under ABC VIEW
Characteristics of ABC VIEW
Steps in the implementation of ABC VIEW
Benefits from adaptation of ABC system VIEW
Difficulties faced by the industries in the successful implementation of ABC VIEW

 

Bangalore University B.com Notes

Income Tax I

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Unit 1 Introduction to Income Tax {Book}
Brief history of Indian Income Tax VIEW
Legal Framework:
Types of taxes VIEW
Cannons of taxation VIEW
Definitions:
Assessment, Assessment year, Income, Agricultural income, Assesses, Person, Casual income VIEW
Previous year including exception VIEW
Gross total income, Total income VIEW
Scheme of taxation VIEW
Meaning and Classification of Capital and Revenue VIEW

 

Unit 2 Residential Status {Book}
Residential status of an Individual’s, Determination of Residential status VIEW
Incidence of tax-problems on computation of Gross total Income VIEW

 

Unit 3 Exempted incomes {Book}
Introduction, exempted incomes U/S 10. Only in the hands of individuals VIEW

 

Unit 4 Income from Salary {Book}
Meaning, definitions, basis of charge, Advance salary, Arrears of salary, encashment of earned leave VIEW
All allowances VIEW
Perquisites VIEW
Profits in lieu of salary VIEW
Provident fund VIEW
Gratuity VIEW VIEW
Commutation of pension VIEW
Deductions from salary U/S 16 VIEW
Problems on computation of Salary income VIEW

 

Unit 5 Income from House property {Book}
Income from House property VIEW
Basis of charge VIEW
Deemed owners, Composite rent VIEW
Exempted income from house property VIEW
Annual value VIEW
Determination of Annual value, treatment of unrealized rent, loss due to Vacancy, Deductions from Annual value U/S 24 VIEW
Problems on computation of income from house property VIEW

 

Bangalore University B.com Notes

Business Regulations

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Unit 1 Introduction to Business Laws {Book}
Introduction, Nature of Law, Meaning and Definition of Business Laws VIEW
Scope and Sources of Business Laws VIEW
Types of Business Law VIEW
Difference between Law and ethics VIEW
Case precedent: Meaning of plaintiff, Defendant, Petitioner, respondents, Public prosecutors, Advocate General, Solicitor general of India, Judicial Magistrate of First class, Civil Judge, Sessions (criminal court judge), Metropolitan magistrate, Economic offences. VIEW
Constitutional provisional relating to business affairs VIEW VIEW
Difference between Civil cases and Criminal cases VIEW
Adalaths

 

Unit 2 Contract Laws {Book}
Indian Contract Act, 1872 VIEW
Essentials of a valid contract VIEW
Classification of contracts VIEW
Remedies for breach of contract. VIEW VIEW
Termination and Discharge of Contract VIEW
Indemnity VIEW
Guarantee VIEW
Bailment and Pledge VIEW
Law of Agency VIEW
Indian Sale of Goods Act, 1930 VIEW
Essentials of contract of sale VIEW
Conditions and Warrantees VIEW VIEW
Rights and Duties of buyer VIEW
Rights of an unpaid Seller VIEW

 

Unit 3 Consumer Protection Act, (COPRA) 2019 {Book}
Consumer Protection Act, (COPRA) 2019, Objective of the Act VIEW
Important terms: Complaint, Consumer, Consumer dispute, consumer rights, defect, Deficiency, direct selling, E-commerce, Electronics Service providers, HARM, injury, Misleading advertisement, product liability
Restrictive trade practice, Service unfair trade practice (UTP) VIEW
Consumer dispute redressal forums District forum, State commission and National commission. Jurisdiction offences and penalties under the ACT VIEW

Extra Topic

  
The Competition Act, 2002 VIEW
Objectives, Features of Competition Act, 2002 VIEW
Offences and Penalties under the Act Competition Act, 2002 VIEW
Competition Commission of India VIEW
Consumer Protection Act, 1986 VIEW
Consumer VIEW
Consumer dispute VIEW
Defect, deficiency, unfair trade practices and services under the Protection Act, 1986 VIEW
Rights of the consumer under the Protection Act, 1986 VIEW
Consumer Redressal Agencies: District Forum, State Commission, National Commission VIEW

 

Unit 4 Insolvency and Bankruptcy Code (IBC) 2016 {Book}
Insolvency and Bankruptcy Code (IBC) 2016 Introduction, Rationale and Objectives VIEW
Need for Insolvency and Bankruptcy Code: Social, Legal, Economic and Financial Perspectives VIEW
Authorities and Enforcement Mechanism in IBC 2016 VIEW
Role of Adjudicating Authorities, Appellate Authorities VIEW
Insolvency of Individuals and Partnership firms VIEW

 

Unit 5 {Book}
Intellectual Property Right:
Introduction and the need for intellectual property right (IPR) VIEW
Kinds of Intellectual Property Rights:
Patent VIEW
Copyright VIEW
Trade Mark, Design VIEW
Geographical Indication VIEW
Plant Varieties and Layout Design VIEW
IPR in India VIEW
IPR in abroad VIEW
Major International Instruments concerning Intellectual Property Rights VIEW
Information Technology Act, 2000:
Information Technology Act, 2000: Objective of the Act VIEW
Meaning of Cyber Law VIEW
Cyberspace, Digital Signature VIEW
Private key, Public key VIEW
Encryption VIEW
Digital Signature certificate VIEW
Cyber Crimes: Meaning and Types, VIEW
Cyber Crimes Offences and Penalties VIEW
Information Technology (Amendment 2018) special provisions relating to online gaming, provision of adequate safeguards against dangerous gaming resources and online material that disturbs the cultural values and ethos. VIEW

 

Bangalore University B.com Notes

E-Business & Computerized Accounting

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Unit 1 E-Business {Book}
Introduction, e-Commerce Definition VIEW
History of e-commerce VIEW
Difference between e-Commerce and e-Business VIEW
e-Commerce v/s Traditional Commerce VIEW
Strengths, Weakness, Opportunities of e-Commerce VIEW
Challenges of e-Commerce VIEW
E-Commerce Business models; B2G, C2G VIEW
B2C VIEW
B2B VIEW
C2B VIEW
C2C VIEW
Types of e-commerce Business Revenue Models VIEW

 

Unit 2 e-Payments Mechanisms {Book}
e-Payment requirements, Meaning, and Importance VIEW
App based e-payment systems VIEW
M-Wallet Payments VIEW
Card based payment Credit card, Debit card and Different types of cards VIEW VIEW
Net Banking VIEW
M-Banking VIEW
NEFT and RTGS VIEW
Cheque Truncation System (CTS) VIEW
Payment through BiT-Coin (Not accepted in INDIA)
Cybercrimes in e-payments VIEW
Risks and Protection in e-payments VIEW
cyber laws and cyber police stations VIEW
Digital signature usage and Legal provisions VIEW
E-payment in Paperless society, Significance VIEW VIEW

 

Unit 3 Introduction of Tally and SAP {Book}
Meaning of Tally software, Features, Advantages VIEW
Required Hardware of Tally software VIEW
Introduction to SAP Meaning, features, configuration advantages and limitations VIEW
SAP in finance, SAP in Marketing, SAP in HR

 

Unit 4 Gateway of Tally {Book}

 

Unit 5 Reports in Tally {Book}

 

Bangalore University B.com Notes

Costing Methods

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Unit 1 Job and Batch Costing {Book}
Job Costing: Meaning, prerequisites, Job costing procedures, Features, objectives, applications, advantages and disadvantages of Job costing VIEW
Batch Costing Meaning, Advantages, Disadvantages VIEW
Determination of economic Batch Quantity VIEW
Comparison between Job and Batch Costing VIEW

 

Unit 2 Process costing {Book}
Introduction, meaning and definition, Features of Process Costing VIEW
Comparison between Job costing and Process Costing VIEW
Applications, Advantages and Disadvantages of Process Costing VIEW
Treatment of normal loss, Abnormal loss and Abnormal gain VIEW
Rejects and Rectification – Joint and by-products costing problems under reverse cost method VIEW

 

Unit 3 Contract Costing {Book}
Meaning, Features, Applications of Contract costing VIEW
Similarities and Dissimilarities between Job and Contract costing VIEW
Procedure of Contract costing VIEW
Profit on incomplete contracts VIEW

 

Unit 4 Operating Costing {Book}
Introduction, Meaning and application of Operating Costing VIEW
Power house costing or Boiler house costing VIEW
Canteen or Hotel costing VIEW
Hospital costing and Transport Costing, Problems VIEW

 

Unit 5 Output Costing {Book}
One Operation (Unit or Output) Costing VIEW
Collection of Costs VIEW
Tenders or Quotations VIEW
Treatment of Scrap VIEW
Production Account VIEW
Difference between a Production Account and a Cost Sheet VIEW

Bangalore University B.com Notes

Advanced Corporate Accounting

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Unit 1 Holding Company Accounts {Book}
Introduction Meaning of Holding Company VIEW
Introduction Meaning of Subsidiary Company VIEW
Steps, Pre-Acquisition Profits, Post Acquisition Profits VIEW
Minority Interest VIEW
Cost of Control or Capital Reserve VIEW VIEW
Unrealized Profit, Mutual Indebtedness VIEW
Preparation of Consolidated Balance Sheet (As per AS21) under vertical format VIEW

 

Unit 2 Mergers and Acquisition of Companies {Book}
Meaning of Amalgamation and Acquisition VIEW
Types of Amalgamation, Amalgamation in the Nature of Merger & Purchase VIEW
Methods of Purchase Consideration VIEW
Calculation of Purchase Consideration (Ind AS 103) VIEW
Net Asset Method VIEW
Net Payment Method VIEW
Accounting for Amalgamation VIEW
Entries and Ledger Accounts in the Books of Transferor Company and Transferee Company VIEW
Preparation of new Balance sheet. (Vertical Format) (Excluding External Reconstruction) VIEW

 

Unit 3 Internal Reconstruction {Book}
Internal Reconstruction Meaning, Objective, Procedure VIEW
Form of Reduction VIEW
Passing of Journal Entries for Internal Reconstruction VIEW
Preparation of Reconstruction accounts VIEW
Preparation of Balance Sheet after Reconstruction (Vertical Format) VIEW

 

Unit 4 Liquidation of Companies {Book}
Liquidation of Companies Meaning, Types of Liquidation VIEW VIEW VIEW
Order of Payment VIEW
Calculation of Liquidator’s Remuneration VIEW
Preparation of Liquidators Final Statement of Account VIEW

 

Unit 5 Recent Developments in Accounting & Accounting Standard’s {Book}
Meaning, Definitions, Characteristics, Functions and Importance of Human Resource Accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Environmental Accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Sustainability accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Forensic accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Public expenditure accounting VIEW
Meaning, Definitions, Characteristics, Functions and Importance of Social Responsibility Accounting VIEW

 

Bangalore University B.com Notes

Indian Financial System

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Unit 1 Introduction to Financial System in India
Overview of Financial System VIEW
Structure, Function of financial Market VIEW
Regulation of financial Market VIEW VIEW
Financial Assets/ Financial Instruments VIEW
Financial Market VIEW
Structure of financial Market VIEW
Interlink between Capital market and Money market VIEW
Capital Market VIEW
Money Market VIEW
Classification of Financial System VIEW
Key elements of well-functioning of Financial system VIEW
Economic indicators of financial development VIEW
Functions and Significance of Primary Market VIEW
Functions and Significance of Secondary Market VIEW
Unit 2 Banking Institutions
Commercial Banks VIEW
Types of Banks Public, Private and foreign Banks, Payments Bank, Small Finance Banks VIEW
Cooperative Banking System VIEW
RRBs VIEW
Regulatory environment of Commercial Banking VIEW
Operational aspects of commercial Banking VIEW
Investment Policy of Commercial Banks VIEW
*Narasimaham Committee Report on Banking Sector Reforms VIEW
Unit 3 Financial Institutions AND NBFCs
Financial institutions: Meaning definitions and Features VIEW
Objective composition and functions of All India Financial Institutions (AIFI’s) VIEW
IFC VIEW
SIDBI VIEW
NABARD VIEW
EXIM Bank VIEW
NHB VIEW
Nonbanking finance companies: Meaning, Definition, Characteristics, functions. Types VIEW
Difference between a Bank and a Financial institution VIEW
Extra Topics
Types of Banking VIEW
Non-Banking Financial Institutions VIEW
Objectives & Functions of IDBI VIEW
Objectives & Functions of SFCs VIEW
Objectives & Functions of SIDCs VIEW
Objectives & Functions of LIC VIEW
Unit 4 Financial Services
Financial Services: Meaning, definition, Characteristics VIEW
Financial Services Types and Importance VIEW
Types of Fund Based Services and Fee Based Services VIEW
Factoring Services: Meaning, Types of factoring agreement VIEW
Forfaiting VIEW
Lease Financing in India VIEW
Venture Capital: Meaning, Stages of investment, Types VIEW
Angel Investment: Meaning, features and importance VIEW
Recent trends of Angel Investment in India VIEW
Crowd Funding Meaning, Types VIEW
Mutual funds Meaning and Types VIEW VIEW
Unit 5 Global Financial Systems
US Federal system Components, entities and functions VIEW
European Financial System VIEW
EU25 features and Functions VIEW
International Monetary System VIEW
International Stock market VIEW
International foreign exchange market VIEW
International derivative markets Meaning and functions VIEW
Currency crises VIEW
Current account deficit crises VIEW
Recent Trends in Global Financial Systems VIEW
Information highways in financial services VIEW
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