Category: Bangalore University B.com Notes

Bangalore University B.com Notes

Advanced Corporate Accounting 4th Semester BU B.Com SEP 2024-25 Notes

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Unit 1 [Book]
Meaning and Types of Amalgamation VIEW
Amalgamation in the Nature of Merger and Purchase VIEW
Amalgamation Relevant Accounting Standards: AS-14 (or Ind AS 103) VIEW
Methods of Accounting: Pooling of interest method, Purchase method VIEW
Purchase Consideration, Types of PC: Lump Sum, Net Assets, Net Payment, and Shares method VIEW
Ledger accounts in the books of Transferor and Incorporation Entries in books of Transferee Company VIEW
Preparation of Balance Sheet after Amalgamation VIEW
Treatment of Inter-company Transactions, Debts and Unrealized Profits VIEW
Unit 2 [Book]
Meaning and Need for Internal Reconstruction, Methods VIEW
Alteration of Share Capital VIEW
Reduction of Share Capital (Legal provisions under Companies Act) VIEW
Accounting Entries for:
Writing off accumulated Losses and fictitious Assets VIEW
Revaluation of Assets and Liabilities VIEW
Reorganization of Share Capital VIEW
Preparation of Capital Reduction Account and Reconstructed Balance Sheet – Legal Procedures and Compliance Requirements VIEW
Unit 3 [Book]
Meaning and Types of Debentures VIEW
Terms of Redemption: At Par, at Premium, or at Discount VIEW
Redeemable at Fixed Time or by Drawing Lots VIEW
Methods of Redemption:
Lump Sum Payment VIEW
Instalment Basis VIEW
Sinking Fund Method VIEW
Journal Entries for Redemption: Debenture Redemption Reserve (DRR) and Investment (DRI) VIEW
Treatment of Loss on Issue of Debentures VIEW
Purchase of Own Debentures for Cancellation VIEW
Unit 4 [Book]
Meaning and Types of Liquidation (Compulsory, Voluntary, Creditors’ Voluntary) VIEW
Legal Provisions Related to Liquidation under Companies Act VIEW
Preparation Liquidator’s Final Statement of Account VIEW
Calculation of Liquidator’s Remuneration VIEW
Treatment of: Preferential Creditors, Secured Creditors, Calls on Contributories VIEW
Order of Payment in Liquidation VIEW
IBBI (Insolvency and Bankruptcy Board of India) VIEW
Unit 5 [Book]
Concept of Holding Companies Legal Requirements under Companies Act, 2013 VIEW
Subsidiary Companies Legal Requirements under Companies Act, 2013 VIEW
Need and Objectives of Companies Consolidation VIEW
Key Concepts:
Cost of Control VIEW
Goodwill VIEW
Capital Reserve VIEW
Minority Interest VIEW
Pre and Post acquisition Profits VIEW
Elimination of Intra-group Transactions and Unrealized Profits VIEW
Consolidated Profit and Loss Statement VIEW
Preparation of Consolidated Balance Sheet under AS 21 VIEW
Bangalore University B.com Notes

Constitution of India 3rd Semester BU B.Com SEP 2024-25 Notes

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Unit 1 [Book]
Introduction and Core Values of the Indian Constitution VIEW
Composition of Constituent Assembly VIEW
Indian Constitution Preamble, Constitutional Values: Sovereignty, Democracy, Republic, justice, liberty, equality, fraternity VIEW
Indian Constitution and Basic Structure, Salient Features VIEW
Fundamental Rights VIEW
Fundamental Duties VIEW
Directive Principles of State Policy VIEW
Citizenship and the Role of Citizens in Democracy and Nation-building VIEW
Unit 2 [Book]
Union and State VIEW
Parliament:
Lok Sabha Composition, Powers and Functions VIEW
Rajya Sabha Composition, Powers and Functions VIEW
Vidhan Sabha Composition, Powers and Functions VIEW
Vidhana Parishad Composition, Powers and Functions VIEW
Executive:
President of India, Powers and Functions VIEW
Vice President of India, Powers and Functions VIEW
Prime Minister of India, Powers and Functions VIEW
Governor Powers and Functions VIEW
Chief Minister, Powers and Functions VIEW
Council of Ministers, Powers and Functions VIEW
Judiciary:
Supreme Court, Powers and Functions VIEW
High Court, Powers and Functions VIEW
Unit 3 [Book]
Federalism VIEW
Constitutional Amendment Procedure in India: Simple, Special and Special with Concurrence of States VIEW
Centre State Relations: VIEW
Cooperative Federalism and its Challenges VIEW
Competitive Federalism and its Challenges VIEW
Democratic Decentralisation VIEW
Local Self-Government Governments: 73rd and 74th Constitutional Amendments, contemporary challenge VIEW
Commissions:
Election Commission VIEW
Union Public Service Commission VIEW
Challenges to Affirmative Action: Reservation for SC/ST, OBC, and Women VIEW
Bangalore University B.com Notes

Indian Financial System 3rd Semester BU B.Com SEP 2024-25 Notes

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Unit 1 [Book]
Definition, Objectives and Functions of the Financial System VIEW
Financial System Components:
Financial Institutions VIEW
Financial Instruments VIEW
Financial Services VIEW
Role of Financial System in Economic Development VIEW
Challenges and Opportunities in the Indian Financial System VIEW
Unit 2 [Book]
Banking Institutions VIEW
Commercial Banks VIEW
Cooperative Banks VIEW
Regional Rural Banks VIEW
Non-Banking Financial Companies (NBFCs) VIEW
Development Financial Institutions (DFIs) VIEW
NABARD VIEW
SIDBI VIEW
EXIM Bank VIEW
Role of Insurance Companies VIEW
Mutual Funds VIEW
Unit 3 [Book]
Money Market, Instruments and VIEW
Money Market Participants (Call Money, Treasury Bills, Certificates of Deposit) VIEW
Capital Market: VIEW
Primary Markets VIEW
Secondary Markets VIEW
IPO Process VIEW
Stock Market: NSE, BSE VIEW
SEBI Guidelines VIEW
Derivatives Market: Futures, Options and Hedging VIEW
Unit 4 [Book]
Financial Instruments: Equity, Bonds, Debentures and Derivatives VIEW
Financial Services VIEW
Leasing VIEW
Factoring VIEW
Credit Rating VIEW
Crowd Funding VIEW
Angel Investment VIEW
Venture Capital VIEW
Private Equity VIEW
Microfinance VIEW
Financial Inclusion Initiatives VIEW
Fintech Innovations in the Indian Financial System VIEW
Unit 5 [Book]
Role of Regulatory Bodies VIEW
RBI VIEW
SEBI VIEW
IRDAI VIEW
PFRDA VIEW
Monetary Policy VIEW
Credit Control Measures by RBI VIEW
Financial Sector Reforms in India VIEW
Narsimha Committee Recommendations VIEW
Investor Protection VIEW
Digital Payments and Cashless Economy VIEW
Green Finance and Sustainable Investments VIEW
Financial Literacy and Awareness Programs VIEW
Impact of Globalization on the Indian Financial System VIEW
Bangalore University B.com Notes

Cost Accounting 3rd Semester BU B.Com SEP 2024-25 Notes

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Unit 1 [Book]
Meaning and Definition of Cost, Costing VIEW
Features, Objectives, Functions, Scope, Advantages and Limitations of Cost Accounting VIEW
Installation of Costing System VIEW
Essentials of a good Cost Accounting System VIEW
Difference between Cost Accounting and Financial Accounting VIEW
Cost Concepts, Classification of Cost VIEW
Methods and Techniques of Cost Accounting VIEW
Elements of Cost VIEW
Cost Sheet, Meaning, Cost Heads in a Cost Sheet VIEW
Presentation of Costing Information in Cost Sheet VIEW
illustrations on Cost Sheet, Tenders and Quotation VIEW
Unit 2 [Book]
Materials: Meaning, Importance and Types of Materials, Direct and Indirect Material VIEW
Materials Control VIEW
Inventory Control VIEW
Techniques of Inventory Control:
Economic Order Quantity (EOQ) VIEW
ABC Analysis VIEW
VED Analysis VIEW
JIT VIEW
Procurement, Procedure for Procurement of Materials and Documentation involved in Materials Accounting VIEW
Material Storage VIEW
Duties of Store keeper VIEW
Stock Levels VIEW
Material Issues, Pricing of Material Issues VIEW
Methods:
FIFO VIEW
Weighted Average Price and Standard Price Methods VIEW
Preparation of Stores Ledger Account VIEW
illustrations on Stock Level Setting and EOQ and Stores Ledger VIEW
Unit 3 [Book]
Introduction Employee Cost / Labour Cost, Types of Labour Cost VIEW
Labour Cost Control VIEW
Time Keeping, Time Booking VIEW
Pay roll Procedure VIEW
Preparation of Pay roll VIEW
Idle Time, Causes, Treatment of Normal and Abnormal Idle Time VIEW
Over Time Causes and Treatment VIEW
Labour Turnover Meaning, Causes VIEW
Effects and Measures Labour Cost Reporting VIEW
Methods of Wage Payment: Time Rate System and Piece Rate System VIEW
Incentive Schemes: Halsey Plan, Rowan Plan VIEW
Labour Hourly Rate VIEW
illustrations on Wage Payment methods and Incentive plans VIEW
Unit 4 [Book]
Introduction, Meaning and Classification of Overheads VIEW
Accounting and Control of Manufacturing Overheads, Estimation and Collection VIEW
Cost Allocation VIEW
Apportionment VIEW
Re-apportionment VIEW
Absorption of Manufacturing Overheads VIEW
Absorption of Service Overheads VIEW
Treatment of Over and Under absorption of Overheads VIEW
Methods of Absorption
Machine Hour Rate VIEW
Distribution of Overheads VIEW
Types of Distribution: Primary and Secondary Distribution VIEW
Repeated & Simultaneous Equation method VIEW
Reporting of Overhead Costs VIEW
Statement of Overhead Distribution Summary VIEW
Unit 5 [Book]
Cost Accounting Standards (CAS 1 to CAS 24) VIEW
Cost Book Keeping VIEW
Integrated Accounting System VIEW
Bangalore University B.com Notes

Financial Management 3rd Semester BU B.COM SEP 2024-25 Notes

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Unit 1 [Book]
Introduction, Meaning of Finance VIEW
Finance Function, Objectives of Finance function VIEW
Organization of Finance function VIEW
Meaning and Definition of Financial Management VIEW
Goals of Financial Management VIEW
Scope of Financial Management VIEW
Functions of Financial Management VIEW
Financial Decisions VIEW
Role of Finance manager in India VIEW
Financial planning VIEW
Steps in Financial Planning VIEW
Principles of a Sound Financial plan VIEW
Factors affecting financial plan VIEW
Unit 2 [Book]
Introduction Meaning of Time Value of Money VIEW
Time Preference of Money VIEW
Techniques of Time Value of Money VIEW
Future Value: Single Flow Uneven Flow and Annuity VIEW
Present Value: Single Flow, Uneven Flow and Annuity VIEW
Doubling Period: Rule 69 and 72 VIEW
Concept of Valuation VIEW
Valuation of Bond VIEW
Valuation of Debentures VIEW
Preference Shares VIEW
Equity Shares VIEW
Unit 3 [Book]
Introduction, Meaning and Definition of Capital Structure VIEW
Factors determining the Capital Structure VIEW
Concept of Optimum Capital Structure VIEW
EBIT-EPS Analysis VIEW
Leverages: Meaning and Definition VIEW
Types of Leverages:
Operating Leverage VIEW
Financial Leverage VIEW
Combined Leverages VIEW
Unit 4 [Book]
Investment Decisions VIEW
Introduction, Meaning and Definition of Capital Budgeting, Features, Significance VIEW
Steps in Capital Budgeting Process VIEW
Techniques of Capital budgeting: VIEW
Traditional Methods:
Payback Period VIEW
Accounting Rate of Return VIEW
Discounted Cash Flow (DCF) Methods VIEW
Net Present Value VIEW
Internal Rate of Return VIEW
Internal Rate of Return under Trail and Error Method using Interpolation and Extrapolation VIEW
Profitability Index VIEW
Unit 5 [Book]
Introduction, Dividend Decisions, Meaning VIEW
Types of Dividends VIEW
Types of Dividends Polices VIEW
Significance of Stable Dividend Policy VIEW
Determinants of Dividend Policy VIEW
Dividend Theories VIEW
Theories of Relevance Model VIEW
Walter’s Model and Gordon’s Model VIEW
Excel Utility (Only adopted for Internal Assessment & should not consider for University Examination) —-
Creation of Organization Chart for Finance using Excel Shapes Designing a Financial Plan for Startup with Variables Calculation of PV, PVAF and IRR, PBP, DCF Methods using excel utilities and formulas, Annuity Vs Lumpsum Analysis Leverage Calculator Capital Budgeting Calculations VIEW
Bangalore University B.com Notes

Corporate Accounting 3rd Semester BU B.Com SEP 2024-25 Notes

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Unit 1 [Book]
Issue of Shares VIEW
Initial Subscription of Shares VIEW
Right Issue of Shares VIEW
Private Placement of Shares VIEW
IPO VIEW
FPO VIEW
Book Building VIEW
Prospectus VIEW
Red herring Prospectus VIEW
Issue of Bonus Shares, Reasons for issuing Bonus Shares, Legal Framework VIEW
Relevant Provisions of the Companies Act, 2013 for issuing Bonus Shares VIEW
Students are advised to go through some of the IPO documents which is available in the Public Domain) VIEW
Buyback of Shares Meaning, Objectives, Legal framework for Buyback under the Companies Act, 2013 VIEW
Unit 2 [Book]
Introduction, Meaning and Definition of Underwriting, Importance of Underwriting in Raising Capital VIEW
Types of Underwriting: Firm Underwriting, Conditional Underwriting, and Sub-Underwriting VIEW
Calculation of Liabilities and Commission: Gross Liability and Net Liability VIEW
Marked Applications and Unmarked Applications VIEW
Proportionate Liability in Syndicated Underwriting VIEW
Accounting for Underwriting: Treatment of Underwriting Commission in the Company’s Book and Settlement between Parties VIEW
Preparation of Statement of Underwriters Liability VIEW
** ****
Role of Underwriters in Capital Markets VIEW
Ethical Practices in Underwriting VIEW
Key Clauses in Underwriting Agreements VIEW
SEBI Guidelines on Commission Rates and Responsibilities VIEW
Unit 3 [Book]
Introduction Meaning and Need for Valuation of Shares VIEW
Factors affecting Value of Shares VIEW
Methods of Share Valuation illustration on:
Intrinsic Value Method VIEW
Yield Method VIEW
Earning Capacity Method VIEW
Fair Value Method VIEW
Rights Issue VIEW
Valuation of Rights Issue VIEW
Valuation of Warrants: Australian Model, Shivaraman-Krishnan Model VIEW
Unit 4 [Book]
Introduction, Meaning Concept of Profit (or Loss) Prior to the date of Incorporation VIEW
Pre-incorporation vs. Post-incorporation Periods VIEW
Calculation of Apportionment Ratios:
Sales Ratio VIEW
Time Ratio VIEW
Weighted Ratio VIEW
Treatment of Capital and Revenue Incomes and Expenditures VIEW
Ascertainment of pre-incorporation and post- incorporation profits by preparing statement of Profit and Loss (Vertical Format) as per schedule III of Companies Act, 2013 VIEW
Unit 5 [Book]
Statutory Provisions regarding Maintenance of Accounts by Company Section 128, 129, 134 VIEW
Fundamental Accounting assumption:  Going Concern, Accrual, Consistency VIEW
Annual Returns under Section 92, (Form AOC-4 & MGT-7A) VIEW
Preparation of Financial Statements of Companies as per schedule III to companies act, 2013 VIEW
Schedule 7 to Companies Act of 2013 for understanding the Rate of Depreciation on Key assets such as Plant and Machinery, Furniture and Fixtures, Office equipment, Vehicle, buildings, Intellectual Properties and Intangible Assets VIEW
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 BU B.Com 2nd 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]
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 Resource 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
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