E-Commerce Bangalore University B.Com 6th Semester NEP Notes

Unit 1 [Book]
Overview of Developments in Information Technology and Defining E-Commerce VIEW
E-Commerce: Scope of e-commerce, Benefits and Limitations of e-Commerce VIEW
Electronic Market VIEW
Electronic Data Interchange VIEW
Internet Commerce VIEW
Produce a Generic Framework for E-Commerce VIEW
Architectural Framework of Electronic Commerce VIEW
Web based E-Commerce Architecture VIEW

 

Unit 2 Consumer Oriented e-Commerce [Book]
Consumer Oriented e-Commerce VIEW
E-Retailing, Benefits, Models, Features VIEW
E-Retailing Key Success factors VIEW
Traditional Retailing and e-Retailing VIEW
e-services: Categories of e-Services VIEW
Web-enabled e-services VIEW
Matchmaking e-services VIEW
Information Selling on the Web VIEW
e-entertainment VIEW
Auctions and other specialized e-Services VIEW
Business to Business Electronic Commerce VIEW

 

Unit 3 Electronic Data Interchange [Book]
Electronic Data Interchange Benefits VIEW
EDI Technology, EDI Standards, EDI Communications, EDI Implementation, EDI Agreements, EDI Security VIEW
Electronic Payment Systems, Need of Electronic Payment System: Study and examine the Use of Electronic Payment system and the protocols used VIEW
Electronic Fund Transfer and Secure Electronic Transaction protocol for Credit card payment VIEW
Digital Economy: Identify the Methods of payments on the net- Electronic Cash, Cheque and Credit cards on the Internet VIEW

 

Unit 4 Security Threats in e-Commerce [Book]
Security Threats in e-Commerce, Virus VIEW
Cyber Crime Network Security: Encryption, Protecting Web server with a Firewall, Firewall and the Security Policy, Network Firewalls and Application Firewalls, Proxy Server VIEW
Understanding Ethical, Social and Political issues in E-Commerce: A model for Organizing the issues, Basic VIEW

 

Unit 5 Issues in e-Commerce [Book]
Issues in e-Commerce VIEW
e-Commerce Ethical Concepts, Analyzing Ethical Dilemmas, Candidate Ethical Principles VIEW
Privacy and Information Rights: Information collected at E-Commerce Websites VIEW
The Concept of Privacy, Legal protections in e-Commerce VIEW
Intellectual Property Rights: Types of Intellectual Property Protection, Governance VIEW

I2 HR Analytics Bangalore University B.Com 6th Semester NEP Notes

Unit 1 HR Decision-Making and HR Analytics [Book]
HR Analytics Introduction, HR Decision making, Importance, Significance, Benefits VIEW
Steps to implement HR Analytics VIEW
HR Analytics and Changing role of HR Managers VIEW
Aligning Human Resources to Business through HR Analytics VIEW
HR Analytics Framework and Models VIEW
LAMP Framework VIEW

 

Unit 2 HR Business Process [Book]
Statistics and Statistical Modelling for HR Research and HR Decision-Making VIEW
HR Research Tools and Techniques VIEW
Data Analysis for Human Resources VIEW
Parametric Tests and Non-Parametric Tests VIEW
HRIS for HR Decision-making VIEW
HR Metrics, Recruitment Metrics VIEW
Metrics for Training and Development function VIEW
HR Scorecard VIEW
HR Dashboard VIEW

 

Unit 3 [Book]
Forecasting and Measuring HR Value propositions with HR Analytics VIEW
Value Proposition and HR Decisions VIEW
Sustainability in HR Decisions VIEW
HR Optimization through Analytics VIEW
Predictive HR Analytics VIEW

 

Unit 4 HR Data Analytics [Book]
HR Data and Data Quality, Data Collection VIEW
Big Data for Human Resources VIEW
Transforming HR Data into HR information VIEW
HR Reporting VIEW
HR Report Visualization VIEW
Performing Root Cause analysis VIEW
Datafication of Human Resources VIEW
Excel Exercises:
Preparing to Build Your Balanced Scorecard VIEW
Developing Executive and Operational Dashboards VIEW
Pivotal Talent Pools with High Rates of Voluntary Turnover, Involuntary Turnover, For-Cause Dismissals, and Layoffs VIEW

 

Unit 5 HR Analytics and Productive Modelling [Book]
Different Phases of HR Analytics and Predictive Modelling VIEW
Data and Information for HR Predictive Analysis, Software Solutions VIEW
Predictive Analytics Tools and Techniques VIEW
Understanding Future Human Resources VIEW

H2 Cultural Diversity at Work Place Bangalore University B.Com 6th Semester NEP Notes

Unit 1 [Book]
Introduction to Cultural Diversity in Organizations VIEW
Evolution of Diversity Management, Overview of Diversity, Advantages of Diversity, Identifying characteristics of diversity, Scope in diversity management VIEW
Challenges and issues in Diversity management VIEW
Understanding the nature of Diversity: Cultural Diversity, Global Organizations, Global Diversity VIEW

 

Unit 2 Exploring Differences , Skills and Competencies [Book]
Introduction, Exploring our and others’ differences, Including Sources of our identity VIEW
Difference and power VIEW
Concepts of Prejudice VIEW
Concepts of Discrimination VIEW
Concepts of Dehumanization VIEW
Concepts of Oppression VIEW
Skills and Competencies for Multicultural Teams and workplaces VIEW
Organizational Assessment and Change for diversity and inclusion VIEW
Diversity Strategies VIEW
Creating Multicultural Organisations VIEW

 

Unit 3 [Book]
Models and Visions of diversity in Society and Organizations: Justice, Fairness, and Group and Individual differences VIEW
Cross-Cultural Management Meaning and Concepts VIEW
Frameworks in Cross-Cultural Management VIEW

 

Unit 4 [Book]
Cultural Management VIEW
Kluckhohn and Strobeck framework VIEW
Hofstede’s Cultural Dimension VIEW
Trompennars’s Dimensions VIEW
Schwartz Value Survey VIEW
GLOBE Study VIEW

 

Unit 5 [Book]
Emerging Workforce trends VIEW
Dual-Career Couples VIEW
Cultural issues in International working on Work-life balance VIEW
Managing Multi-cultural Teams: Issues and Challenges VIEW
Global Demographic Trends: Impact on diversity management VIEW
Social psychological perspective on Workforce Diversity VIEW
Diversity Management in IT organizations VIEW
Contemporary issues in Workplace Diversity VIEW

F2 Investment Management Bangalore University B.Com 6th Semester NEP Notes

Unit 1 [Book]
Introduction Investment, Attributes VIEW
Economic Investment vs. Financial Investment VIEW
Investment and Speculation VIEW
Features of a Good investment VIEW
Investment Process VIEW
Financial Instruments:
Money Market instruments VIEW
Capital Market Instruments VIEW
Derivatives VIEW

 

Unit 2 [Book]
Fundamental analysis: VIEW
EIC Frame Work VIEW
Global Economy VIEW
Domestic Economy VIEW
Business Cycles VIEW
Industry Analysis and Company Analysis VIEW

 

Unit 3 Technical Analysis [Book]
Technical Analysis Concept VIEW
Theories:
Dow Theory VIEW
Eliot Wave theory VIEW
Charts: Types, Trend and Trend Reversal Patterns VIEW
Mathematical Indicators Moving averages, ROC, RSI, and Market Indicators VIEW
Market Efficiency VIEW
Behavioral Finance VIEW
Random walk and Efficient Market Hypothesis, VIEW
Forms of Market Efficiency VIEW
Empirical Test for different forms of market efficiency VIEW

 

Unit 4 Risk & Return [Book]
Risk and Return Concepts, Concept of Risk VIEW
Types of Risk: Systematic risk, Unsystematic risk VIEW
Calculation of Risk and Returns VIEW
Portfolio Risk and Return: Expected Returns of a portfolio VIEW
Calculation of Portfolio Risk and Return VIEW

 

Unit 5 Portfolio Management [Book]
Portfolio Management Meaning, Need, Objectives VIEW
Process of Portfolio management VIEW
Selection of Securities and Portfolio analysis VIEW
Construction of optimal portfolio using Sharpe’s Single Index Model VIEW
Portfolio Performance evaluation VIEW

A2 Indian Accounting Standards-2 Bangalore University B.Com 6th Semester NEP Notes

Unit 1 [Book]
Meaning and Definition of Holding Company VIEW
Meaning and Definition of Subsidiary Company VIEW
Steps in Preparation of Consolidated Financial Statements, Capital profit, Revenue profit as per Ind AS 103 VIEW
Non-Controlling Interest and Goodwill or Bargain Purchase Calculations as per Ind AS 103 VIEW
Problems on Consolidated Financial Statements (as per Ind AS 110) VIEW
Joint Arrangements (Ind AS 111) Scope, Assessment, Types of Joint Arrangements VIEW
Investment in Associates and Joint Ventures (Ind AS 28) Scope, Significant, Influence, Equity Method VIEW
Separate Financial Statements (Ind AS 27) Scope, Preparation and Presentation of Separate financial Statement VIEW

 

Unit 2 [Book]
Related party disclosures (Ind AS 24), Scope, Definitions, Understanding Relationship between Reporting entity and a Person/other entity VIEW
Related Party Transactions VIEW
Disclosure of Related Party Transactions VIEW
Earnings per Share (Ind AS 33), Scope, Definitions, Measurement, Basic earnings per share, Diluted earnings per share, Presentation, Disclosures VIEW
Operating Segment (Ind AS 108) Scope, Definitions, Discontinued operations, Disclosures VIEW

 

Unit 3 [Book]
Accounting Policies, Changes in Accounting Estimates and Errors (Ind AS 8) Scope, Definitions, Accounting Policies, Changes in Accounting Policies, Changes in Accounting Estimates, Errors Disclosures of Changes in Accounting policies VIEW
Events after the Reporting Period (as per Ind AS 10) Scope, Definitions, Types of Events, Disclosure require as per Ind AS 10 VIEW
Fair Value Measurement (Ind as 113) Scope, Definitions, Unit of Account, The Transaction, Market Participants, The Price, Fair Value at Initial Recognition, Valuation Techniques, Disclosures VIEW

 

Unit 4 [Book]
Presentation of Financial Instruments (Ind AS 32) Meaning VIEW
Financial Assets, Financial Liabilities VIEW
Recognition and Measurement of financial Instruments (Ind AS 39) Initial and Subsequent Recognition and measurement of Financial Assets and Financial Liabilities VIEW
De-recognition of Financial Assets and Financial Liabilities Ind AS 32 VIEW
Disclosures of Financial Instruments (Ind AS 107) VIEW

 

Unit 5 [Book]
Ind AS 12 Income Tax Introduction, Scope, Important definitions, Tax Expense, Current Tax, Deferred tax VIEW
Current Tax: Recognition, Measurement & Accounting of current tax effects VIEW
Deferred Tax: Determine the Tax rate(Law), Measurement, Recognition and Accounting of deferred tax, Practical Application Deferred tax arising from a Business combination. VIEW

Management Accounting Bangalore University B.Com 6th Semester NEP Notes

Unit 1 Introduction to [Book]
Introduction Concept Meaning and Definition, Significance, Scope of Management Accounting VIEW
Objectives and Functions of Management Accounting VIEW
Difference between Financial Accounting, Cost Accounting and Management Accounting VIEW
Advantages and Limitations of Management Accounting VIEW
Role and Functions of Management Accountant VIEW
Extra Topics
Tools & Techniques of Management Accounting VIEW
Relationship between Financial Accounting and Management Accounting VIEW
Relationship between Cost Accounting and Management Accounting VIEW

 

Unit 2 Financial Statements Analysis and Interpretation [Book]
Introduction, Meaning and Nature, Limitations, Essentials of a good Financial Statement VIEW
Financial Statement Analysis and Interpretations VIEW
Meaning and definition of financial analysis VIEW
Types of Analysis VIEW
Methods of Financial Analysis VIEW VIEW VIEW VIEW VIEW
Comparative Statements VIEW
Common Size Statement analysis VIEW
Trend Analysis VIEW

 

Unit 3 Ratio Analysis [Book]
Introduction, Meaning and Definition of Ratio Analysis, Uses & Limitations of Ratio Analysis VIEW
Classification of ratios VIEW
Meaning and Types of Ratio Analysis VIEW
Liquidity ratios: Current ratio, Liquid ratio, and Absolute liquid ratio VIEW
Solvency Ratios: Debt equity ratio, Proprietary ratio and Capital gearing ratio, Earning per share and Return on Capital employed VIEW
Profitability ratios: Gross profit ratio, Net profit ratio Operating ratio, and Operating profit ratio VIEW
Turnover ratios:
Inventory Turnover ratio VIEW
Debtors’ Turnover ratio VIEW
Debt Collection period VIEW
Creditors Turnover ratio VIEW
Debt payment period VIEW
Assets Turnover ratio VIEW
Earnings per share and Price Earnings Ratio VIEW
Problems on Ratio Analysis VIEW
Preparation of financial statements with the help of Accounting Ratios VIEW
Extra Topics
Preparation of Trading Account VIEW
Preparation of Profit & Loss Account VIEW
Preparation of Balance Sheet VIEW

 

Unit 4 Cash Flow Analysis [Book]
Meaning and Definition of Cash Flow Statement VIEW
Differences between Cash Flow Statement and Fund Flow Statement VIEW
Uses of Cash Flow Statement VIEW
Merits and Demerits of Cash Flow Statement VIEW
Concept of Cash and Cash Equivalents VIEW
Provisions of Ind AS-7 (old AS 3) VIEW
Procedure for preparation of Cash Flow Statement, Investing, Operating, Financing Activities VIEW
Classification of Cash flows VIEW
Preparation of Cash Flow Statement according to Ind AS-7 VIEW

 

Unit 5 Management Audit & Reports on Management [Book]
Introduction Meaning, Nature, Scope, Importance, Need, Objectives of Management Audit VIEW
Differences between Financial Audit and Management Audit VIEW
Steps involved in Management Audit VIEW
Reports on Management Review and Governance Introduction VIEW
Report of Board of Directors VIEW
Management Discussion analysis VIEW
Annual Report on CSR VIEW
Business Responsibility Report VIEW
Corporate Governance Report VIEW
Secretarial Audit Report VIEW

Income Tax Law and Practice-II Bangalore University B.Com 6th Semester NEP Notes

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 Deductions from Gross Total Income [Book]
Introduction Provisions of Set off and Carry Forward of Losses (Theory only) VIEW
Provision for Set-off & Carry forward of losses VIEW
Computation of Total Income and tax liability of an Individual under old Tax regime and New tax regime 115BAC VIEW
Deductions u/s: 80 C, 80 CCC, 80 CCD, 80 D, 80 G, 80 GG, 80 GGA, and 80 U VIEW

 

Unit 5 Assessment Procedure and Income Tax Authorities: [Book]
Assessment Introduction, Due date of filing returns, Filling of returns by different assesses, E- filing of returns, Types of Assessment VIEW
Permanent Account Number Meaning VIEW
Procedure for obtaining PAN and Transactions were quoting of PAN is Compulsory VIEW
Income Tax Authorities their Powers and Duties VIEW

Advanced Financial Management Bangalore University B.Com 6th Semester NEP Notes

Unit 1 [Book]
Cost of Capital Meaning and Definition, Significance of Cost of Capital VIEW
Types of Capital VIEW
Computation of Cost of Capital VIEW
Specific Cost VIEW
Cost of Debt VIEW
Cost of Preference Share Capital VIEW
Cost of Equity Share Capital VIEW
Weighted Average Cost of Capita VIEW
Meaning and Definition Capital Structure VIEW
Capital Structure theories, The Net Income Approach, Net Operating Income Approach, Traditional Approach and MM Hypothesis VIEW

 

Unit 2 Risk Analysis in Capital Budgeting [Book]
Risk Analysis, Types of Risks in Capital Budgeting VIEW
Risk and Uncertainty VIEW
Techniques of Measuring Risks VIEW
Risk adjusted Discount Rate Approach VIEW
Certainty Equivalent Approach VIEW
Sensitivity Analysis VIEW
Probability Approach VIEW
Standard Deviation Method VIEW
Co-efficient of Variation Method VIEW
Decision Tree Analysis VIEW

 

Unit 3 [Book]
Dividend Decisions, Introduction, Meaning, 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: Walter’s Model, Gordon’s Model, The Miller-Modigliani (MM) Hypothesis VIEW

 

Unit 4 Mergers and Acquisitions [Book]
Meaning, Reasons, Types of Combinations VIEW
Types of Mergers, Motives and Benefits of Merger VIEW
Financial Evaluation of a Merger VIEW
Merger Negotiations VIEW
Leverage Buyout VIEW
Management Buyout VIEW
Meaning and Significance of P/E Ratio VIEW
Problems on Exchange Ratios based on Assets Approach VIEW
Earnings Approach VIEW
Market Value Approach VIEW
Impact of Merger on EPS VIEW
Market Price and Market capitalization VIEW

 

Unit 5 [Book]
Introduction to Ethical and Governance Issues: Fundamental Principles VIEW
Ethical Issues in Financial Management VIEW
Agency Relationship VIEW
Transaction Cost Theory VIEW
Governance Structures and Policies VIEW
Social and Environmental Issues VIEW
Purpose and Content of an Integrated Report VIEW

Employability Skills Bangalore University NEP Notes

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