Category: Bangalore University B.com Notes

Bangalore University B.com Notes

Advanced Financial Accounting 2nd Semester BU B.Com SEP Notes

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Unit 1 [Book]
Introduction, Meaning, Features, Merits and Demerits of LLP VIEW
Difference between LLP and Company VIEW
Differences between LLP and Partnership firm VIEW
Partners in LLP (Minimum no of partners, Designated partners, Eligibility) VIEW
Conversion from firm to LLP VIEW
Conversion from Private Company to LLP VIEW
Conversion from Unlisted Public Company to LLP VIEW
Key aspects of LLP ACT 2008 and 2012 VIEW
Books of Accounts:
Format and Contents of Balance Sheet VIEW
Format and Contents of Profit and Loss A/c VIEW
Unit 2 [Book]
Introduction, Meaning, Definitions and Features of Joint Venture VIEW
Differences between Joint Venture and Partnership firm VIEW
Accounting for Joint Ventures, illustration on Preparation of Joint Venture A/c VIEW
illustration on Preparation of Joint Bank A/c VIEW
illustration on Preparation of Co-Venturer’s A/c VIEW
Unit 2 [Book]
Meaning, Features, Merits, Demerits, Types of Single-Entry System VIEW
Differences between Single Entry System and Double Entry System VIEW
Need and Methods of Conversion of Single Entry into Double Entry VIEW
Problems on Conversion of Single Entry into Double Entry VIEW
Unit 3 [Book]
Introduction Meaning Objectives Types of Branches VIEW
Meaning and Features of Dependent Branches VIEW
Meaning and Features of Independent Branches VIEW
Meaning and Features of Foreign Branches VIEW
Methods of Maintaining books of Accounts by Head office VIEW
Meaning and Feature of Debtor System, Stock and Debtor System VIEW
Wholesale Branch System VIEW
Final Account System VIEW
Supply of Goods at Cost Price VIEW
Supply of Goods at Invoice Price VIEW
Supply as per GST (Transfer) VIEW
Concept of Distinct Person and Input Service Distributor (ISD) under GST VIEW
illustrations on Preparation of Dependent Branch A/c (Debtor System) VIEW
Independent Branch A/c (Final Account system with incorporating entries) in the books of Head Office VIEW
Unit 4 [Book]
Introduction Meaning and Objectives, Features of Foreign branch VIEW
Currency rates, Current rate, Average rate, Weighted average rate, Historic Rates VIEW
Methods of Exchange Rate Application:
Temporal Method VIEW
All Current Method VIEW
Non-current Method VIEW
Accounting for Foreign Branch Accounts VIEW
Cumulative Translation Adjustment Account (CTAA), illustration VIEW
Branch Account in the books of Head Office VIEW
Profit and Loss Account in the books of Head Office VIEW
Foreign Branch Account in the books of Head Office VIEW
Unit 5 [Book]
Introduction, Meaning, Advantages, Disadvantages of Departmental Accounting VIEW
Method of Departmental Accounting VIEW
Basis of Allocation of Common Expenditure among Various Departments VIEW
Types of Departments and Inter-Department Transfers at Cost price and Invoice price VIEW
Illustrations on Preparation of Departmental Trading and Profit and Loss Account including inter departmental transfers at Cost Price only VIEW
Bangalore University B.com Notes

Environmental Studies 1st Semester BU B.Com SEP Notes

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Unit 1 [Book]
Multi-disciplinary Nature of Environmental Studies, Scope and Importance VIEW
Concept of Sustainability and Sustainable Development VIEW
SDG Goals VIEW
Ecosystem, Structure and Function VIEW
Energy flow in an Ecosystem: Food Chains, Food Webs and Ecological Succession VIEW
Terrestrial Ecosystems:
Forest Ecosystem VIEW
Grassland Ecosystem VIEW
Desert Ecosystem VIEW
Aquatic ecosystems: Ponds, Streams, Lakes, Rivers, Oceans, Estuaries VIEW
Unit 2 [Book]
Natural Resources, Renewable and Non-Renewable Resources VIEW
Land Resources: Land-use and Land cover change, Land Degradation, Soil erosion, and Desertification VIEW
Forest Resources, Types and Scope VIEW
Deforestation Causes and impacts due to Mining, Dam building on environment, Forests, Biodiversity, and Tribal Populations VIEW
Water Recourses: Use and Over-exploitation of Surface and Ground water, Floods, Droughts, Conflicts over water (International and Inter-state) VIEW
Energy Resources, Renewable and Non-Renewable Energy Sources, Use of Alternate Energy Sources, Growing Energy Needs VIEW
Biodiversity and Conservation VIEW
Levels of Biological Diversity Genetic, Species and Ecosystem Diversity VIEW
Biogeographic Zones of India VIEW
Biodiversity Patterns and Global Biodiversity Hot Spots VIEW
India as a Mega Biodiversity Nation VIEW
Endangered and Endemic Species of India VIEW
Threats to Biodiversity: Habitat Loss, Poaching of Wildlife, Man-wildlife Conflicts VIEW
Biological Invasions VIEW
Conservation of Biodiversity: In-situ and Ex-situ Conservation of Biodiversity VIEW
Unit 3 [Book]
Environmental Pollution, Types, Causes, Effects and Controls VIEW
Air, Water, Soil and Noise Pollution VIEW
Nuclear Hazards and Human health Risks VIEW
Solid Waste VIEW
Management and Control Measures of Urban and Industrial Waste VIEW
Environmental Policies and Practices:
Climate Change VIEW
Global Warming VIEW
Ozone Layer Depletion VIEW
Acid Rain and Impacts on Human Communities and Agriculture VIEW
Environment Laws:
Environment Protection Act VIEW
Air (Prevention and Control of Pollution) Act VIEW
Water (Prevention and control of Pollution) Act VIEW
Wildlife Protection Act VIEW
Forest Conservation Act VIEW
International Agreements:
Montreal Protocol VIEW
Kyoto Protocol VIEW
Convention on Biological Diversity (CBD) VIEW
Nature Reserves VIEW
Tribal Populations and Rights VIEW
Human wildlife Conflicts in Indian context VIEW
Unit 4 [Book]
Human Communities and the Environment:
Human Population Growth Impacts on Environment VIEW
Human Health and Welfare VIEW
Resettlement and Rehabilitation of Project affected Persons VIEW
Disaster Management: Floods, Earthquake, Cyclones and Landslides VIEW
Chipko Environmental Movements VIEW
Silent valley Environmental Movements VIEW
Bishnois of Rajasthan Environmental Movements VIEW
Environmental ethics: Ecological, Economic, Social, Ethical, Aesthetic and Informational Value VIEW
Role of Indian and other Religions and Cultures in Environmental Conservation VIEW
Environmental Communication and Public awareness VIEW
Bangalore University B.com Notes

Business Quantitative Analysis 1st Semester BU B.Com SEP Notes

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Unit 1,2,3,4 Pl. Refer Books Book

 

Unit 5 [Book]
Definition of Interest and Other Terms: Simple Interest and Compound Interest VIEW
Effective rate of Interest:
Present Value VIEW
Future Value VIEW
Perpetuity VIEW
Annuity VIEW
Sinking Fund VIEW
Valuation of Bonds VIEW
Calculating of EMI VIEW

 

Bangalore University B.com Notes

Modern Marketing 1st Semester BU B.Com SEP Notes

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Unit 1 [Book]
Marketing, Meaning and Definition, Importance, Functions VIEW
Concept of Marketing VIEW
Approaches of Marketing VIEW
Classification of Markets:
Societal Marketing VIEW
Holistic Marketing VIEW
Relationship Marketing VIEW
Integrated Marketing VIEW
Internal Marketing VIEW
Performance Marketing VIEW
Unit 2 [Book]
Marketing Environment VIEW
Micro Environment VIEW
Macro Environment VIEW
Meaning Demographic, Economic, Natural, Political, Legal and Socio-cultural Environments VIEW
Market Segmentation, Meaning, Definition, Importance VIEW
Bases of Market Segmentation VIEW
Target Marketing VIEW
Market Positioning VIEW
Niche Marketing VIEW
Unit 3 [Book]
Marketing Mix. VIEW
Components (Ps) of Marketing Mix, Meaning and Elements VIEW
Product Mix. VIEW
Product Line VIEW
Product Life Cycle (PLC) VIEW
Product Planning VIEW
New Product Development VIEW
Branding VIEW
Packaging VIEW
Labelling VIEW
Product Positioning VIEW
Product Differentiation Concept and Importance VIEW
Pricing, Factors Influencing Pricing VIEW
Methods of Pricing VIEW
Unit 4 [Book]
Principles and Drivers of New Marketing Environment VIEW
Web 2.0-Digital Media Industry VIEW
Reaching Audience Through Digital Channels VIEW
Traditional Marketing and Digital Marketing VIEW
Introduction to Online Marketing Environment VIEW
Dotcom Evolution VIEW
Internet Relationships VIEW
Business in Modern Economy VIEW
Integrating E-Business to an Existing Business Model VIEW
Concept of Digital Marketing VIEW
Online Marketing Mix VIEW
SoLoMo (Social-Local-Mobile) VIEW
Social Media Sites and Monetization VIEW
Careers in Social Media Marketing VIEW
E- Commerce VIEW
M-Commerce VIEW
Online Content Development and Keyword Optimization VIEW
Unit 5 [Book]
Meaning, Importance, Benefits and Process on Omnichannel Marketing VIEW
Content Marketing VIEW
Story Telling Marketing VIEW
Influencer Marketing VIEW
Experiential Marketing VIEW
Voice Search and Smart Speaker Marketing VIEW
Augmented Reality (AR) and Virtual Reality (VR) Marketing VIEW
Programmatic Advertising VIEW
Sensory Marketing VIEW
Neuro Marketing VIEW
Consumer Socialization and its Landscape VIEW
Ethics in Marketing, Meaning, Importance VIEW
Role of ethics in Marketing VIEW
Marketing Ethics in the Digital Age VIEW
Bangalore University B.com Notes

Corporate Law 1st Semester BU B.Com SEP Notes

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Unit 1
Company Meaning and Definition Features VIEW
Companies Act 2013 VIEW
Kinds of Companies Concept, Definition, Features, Formation, Types:
One Person Company VIEW
Private Company VIEW
Public Company VIEW
Company Limited by Guarantee VIEW
Company Limited by Shares VIEW
Holding Company VIEW
Subsidiary Company VIEW
Government Company VIEW
Associate Company VIEW
Small Company VIEW
Foreign Company VIEW
Listed Company VIEW
Dormant Company VIEW
Body Corporate and Corporate Body VIEW
Unit 2
Steps in formation of a Company VIEW
Company Promotion Stage VIEW
Meaning of Promoter VIEW
Position of Promoter VIEW
Functions of Promoter VIEW
Incorporation Stage VIEW
Meaning, Contents, Forms of Memorandum of Association and Alteration VIEW
Meaning, Contents, Forms of Articles of Association and its Alteration VIEW
Distinction between Memorandum of Association and Articles of Association VIEW
Certificate of Incorporation VIEW
Subscription Stage VIEW
Meaning and Contents of Prospectus VIEW
Misstatement in Prospectus and its Consequences VIEW
Unit 3
Types and Definition of Shares VIEW
Issue of Share VIEW
Book building for Issue of Share VIEW
Share Offer VIEW
Allotment of Shares VIEW
Pro-rata basis Allotment of Shares VIEW
Employee Stock Ownership Plan (ESOP) VIEW
Shares Buyback VIEW
Sweat Equity Shares VIEW
Bonus Shares VIEW
Shares Right VIEW
Capital Reduction VIEW
Share Certificate VIEW
Demat System VIEW
Transfer and Transmission of Shares VIEW
Redemption of Preference Shares VIEW
Rules regarding Dividend VIEW
Distribution of Dividend VIEW
Debenture Definition, Types VIEW
Rules Regarding Issue of Debenture VIEW
Bonds, Issues of Bonds, Types of Bonds VIEW
Unit 4
Director (Concept and Definition), Director Identification Number [DIN], and Qualification, Position, Rights VIEW
Director Power and Duties VIEW
Appointment, Removal of Director VIEW
Resignation of Director VIEW
Liabilities of Director VIEW
Appointment, Qualifications and Duties of Managing Director VIEW
Whole-time Director VIEW
Resident Director, Independent Director VIEW
Women Director VIEW
Company Secretary VIEW
Chief Executive Officer VIEW
Chief Operational Officer VIEW
Chief Financial Officer VIEW
Corporate Meeting VIEW
Shareholder Meeting VIEW
Board Meeting VIEW
Types of Meetings
Annual General Meeting VIEW
Extraordinary General Meeting VIEW
Meeting of BOD and other Meetings (Section 118) VIEW
Requisite of Valid Meeting: Notice, Agenda, Chairman, Quorum, Proxy, Resolutions, Minutes, Postal Ballot, E- voting, Video Conferencing VIEW
Unit 5
Nature, Causes, Types of Liquidation VIEW
Difference between Liquidation, Bankruptcy and Insolvency VIEW
Liquidation process VIEW
Role, Duties and Power of Liquidator VIEW
Bangalore University B.com Notes

Financial Accounting 1st Semester BU B.Com SEP Notes

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Unit 1 [Book]
Introduction, Meaning and Definition of Accounting Objectives of Accounting VIEW
Accounting Principles VIEW
Accounting Concepts and Accounting Conventions VIEW
Accounting Process VIEW
Journal VIEW
Ledger VIEW
Trial Balance VIEW
Adjusting entries VIEW
Debit Notes and Credit Notes VIEW
Accounting Equation VIEW
Simple Problems on Accounting equation and adjusting entries Only VIEW
Unit 2 [Book]
Introduction, Meaning Sale of Goods for Approval or Returned VIEW
Relevance and Common Industries for Sale of goods for Approval or Return VIEW
Revenue recognition Principles, Conditions for Revenue recognition VIEW
Accounting Treatment:
Initial Recognition (Recording the Shipment) VIEW
Revenue Recognition (on Goods approval) VIEW
Reversing entries (Goods returned) VIEW
Unit 3 [Book]
Consignment Accounts, Introduction, Meaning of Consignment VIEW
Consignment Vs Sales VIEW
Consignor and his Responsibilities VIEW
Consignee and his Responsibilities VIEW
Commission: Ordinary Commission, Del-credere Commission and Over-riding commission, illustration on Commission VIEW
Calculation of Consignment Stock Value under Cost price and Invoice price VIEW
Accounting for Consignment Transactions and Events (Include Treatment of Normal and Abnormal Loss, Cost Price and Invoice Price) VIEW
Illustration in the books of Consignor only VIEW
Unit 4 [Book]
Royalty Accounts Introduction, Meaning, Definition, Types VIEW
Differences between Rent and Royalty VIEW
Terms Used in Royalty, Lessor, Lessee, Short Workings VIEW
Irrecoverable Short Workings VIEW
Recoupment of Short Workings VIEW
Methods of Recoupment of Short Workings VIEW
Preparation of Royalty Analysis Table (Excluding Government Subsidy) VIEW
Journal Entries and Ledger Accounts in the books of Lessee only VIEW
i) With Minimum Rent Account VIEW
ii) Without Minimum Rent Account under fixed and Floating Recoupment methods VIEW
Problems including Strikes and Lockouts, but excluding Sub-lease VIEW
Unit 5 [Book]
Introduction, Meaning of Fire Insurance Claim, Features and Principles of Fire Insurance VIEW
Concept of Loss of Stock, Loss of Profit and Average Clause VIEW
Steps in Calculation of Fire Insurance Claim VIEW
illustrations on Computation of Claim for Loss of Stock (including Over Valuation and Under Valuation of Stock, Abnormal Items and application of Average Clause) VIEW
Bangalore University B.com Notes

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

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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
Bangalore University B.com Notes

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

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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
Bangalore University B.com Notes

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

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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
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