Category: Bangalore University B.com Notes

Bangalore University B.com Notes / Bangalore University BBA Notes

Cyber Security Bangalore University NEP Notes

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Unit 1 [Book]
Introduction to Cyber Security, Defining Cyberspace VIEW
Overview of Computer and Web-technology VIEW
Architecture of Cyberspace VIEW
Communication and Web Technology VIEW
Internet VIEW
World wide web VIEW
Advent of internet VIEW
Internet infrastructure for Data Transfer and Governance VIEW
Internet Society VIEW
Regulation of Cyberspace VIEW
Concept of Cyber security, Issues and Challenges of cyber security VIEW
Unit 2 [Book]
Cyber-Crime and Cyber law: Classification of Cyber-crimes, Common cyber-crimes VIEW
Cybercrime targeting Computers and Mobiles VIEW
Cyber-crime against Women and Children VIEW
Cyber-crime financial frauds VIEW
Social engineering attacks, Malware and Ransomware attacks VIEW
Zero Day and Zero Click attacks VIEW
Cybercriminals modus-operandi, Reporting of Cybercrimes, Remedial and Mitigation measures VIEW
Legal perspective of Cyber crime VIEW
IT Act 2000 and its Amendments, Cybercrime, and Offences VIEW
Organizations dealing with Cybercrime and Cyber Security in India VIEW
Case Studies
Unit 3 [Book]
Social Media Overview and Security: Introduction to Social Networks, Types of Social Media, Social Media Platforms, Social media monitoring, Hashtag, Viral content VIEW
Social Media Marketing VIEW
Social Media Privacy, Challenges VIEW
Opportunities and pitfalls in online Social network VIEW
Security issues related to Social media VIEW
Flagging and Reporting of inappropriate content VIEW
Laws regarding posting of inappropriate content VIEW
Best practices for the use of Social media VIEW
Case Studies
Bangalore University B.com Notes

Digital Marketing Bangalore University B.Com 5th Semester NEP Notes

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Unit 1 [Book]
Introduction, Meaning, Need of Digital Marketing VIEW
Digital Marketing Platforms VIEW
Digital Marketing Students VIEW
Digital Marketing Professional VIEW
Email Marketing, Importance of email Marketing VIEW
e-mail Marketing platforms VIEW
Creating e-mailers VIEW
Creating a Contact Management and Segmentation Strategy VIEW
Understanding e-mail Deliverability and Tracking e-mails VIEW
How to Create Effective and Unique e-mail Content VIEW
Outlining the Design of Your Marketing e-mails VIEW
Open Rates and CTR of email VIEW
Drive Leads from e-mail VIEW
What are opt-in lists VIEW
Develop Relationships with Lead Nurturing and Automation VIEW
Content Marketing: Understanding Content Marketing VIEW
Generating Content Ideas VIEW
Planning a Long-Term Content Strategy VIEW
Building a Content Creation Framework VIEW
Becoming an Effective Content Writer VIEW
Extending the Value of Your Content through Repurposing VIEW
How to Effectively Promote Content VIEW
Measuring and Analyzing Your Content VIEW

 

Unit 2 [Book]
Search Engine Optimization (SEO): Meaning, Importance and Its Growth in Recent years VIEW
Ecosystem of a Search Engine, kinds of Traffic VIEW
Keyword Research and Analysis (Free and Paid tool and Extension), Recent Google Updates VIEW
How Google Algorithms Works VIEW
On Page Optimization (OPO) VIEW
Off-Page Optimization VIEW
Misc SEO Tools:
Google Webmaster Tools VIEW
Site Map Creators VIEW
Browser-based analysis Tools VIEW
Page Rank tools VIEW
Pinging and Indexing Tools VIEW
Dead Links identification Tools VIEW
Open Site explorer VIEW
Domain information/who is tools VIEW
Quick Sprout VIEW
Google My Business VIEW

 

Unit 3 [Book]
Google AdWords: Google Ad-Words Fundamentals, Google AdWords Account Structure, Key terminologies in Google AdWords VIEW
How to Create an AdWords account, Different Types of AdWords and its Campaign and Ads creation process, Ad approval process VIEW
Keyword Match Types, Keyword Targeting and Selection (Keyword Planner), Display Planner VIEW
Different Types of extensions, Creating Location extensions, Creating call extensions, Create Review extensions VIEW
Bidding techniques Manual / Auto, Demographic Targeting / Bidding, CPC-based, CPA based and CPM-based accounts VIEW
Google Analytics Individual Qualification (GAIQ) VIEW
Google AdSense: Understanding ad networks and AdSense’s Limitations, Learning which situations are best for using AdSense, Setting up an AdSense account, Creating new ad units, Displaying ads on a website, Configuring channels and ad styles, Allowing and blocking ads, Reviewing the AdSense dashboard, Running AdSense reports and custom reports, Exporting data, Reviewing payee and Account Settings VIEW

 

Unit 4 [Book]
Social Media Marketing (SMM) VIEW
Facebook Marketing VIEW
Twitter Marketing VIEW
LinkedIn Marketing VIEW
Google Plus Marketing VIEW
YouTube Marketing VIEW
Pinterest Marketing VIEW
Snapchat Marketing VIEW
Instagram Marketing VIEW
Social Media Automation Tools VIEW
Social Media Ad Specs VIEW
ROI in Social Media Marketing, Tools and Dashboards VIEW
Reputation Management VIEW
YouTube Advertising (Video Ads), Why should one advertise on YouTube? VIEW
Creating YouTube campaigns, Choose the audience for video ads, Instream ads, In-video ads, In-search ads, In-display ads VIEW
Measuring your YouTube ad performance, Drive leads and Sales from YouTube VIEW
ads Conversions: Understanding Conversion Tracking, Types of Conversions, Setting up Conversion Tracking, Optimizing Conversions, Track offline conversions, Analyzing conversion data, Conversion Optimizer VIEW

 

Unit 5 [Book]
Web Analytics, Need and Importance of Web Analytics VIEW
Introducing Google Analytics, Google Analytics Layout, Basic Reporting VIEW
Basic Campaign and Conversion Tracking VIEW
Google Tag Manager VIEW
Social Media Analytics VIEW
Social CRM and Analytics VIEW
Other Web analytics Tools VIEW
Making better decisions using Analytics Tools VIEW
Common Mistakes Analysts Make VIEW
Bangalore University B.com Notes

GST Law & Practice Bangalore University B.Com 5th Semester NEP Notes

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Unit 1 [Book]
Introduction, Meaning and Definition of GST, Objectives, Features, Advantages and Disadvantages of GST VIEW
Taxes Subsumed under GST VIEW
Structure of GST (Dual Model) CGST, SGST and IGST VIEW
GST Council, Composition, Powers and Functions VIEW
CGST Act. 2017, Features VIEW

 

Unit 2 [Book]
Registration under GST Provision and Process, Amendment and Cancellation of registration VIEW
Taxable event under GST VIEW
Supply of Goods and Services, Meaning, Scope and Types, Composite supply, Mixed Supply VIEW
Determination of Time and Place of Supply of Goods and Services VIEW
List of exempted Goods and Services under GST VIEW
GST Rates on different Goods and Services VIEW

 

Unit 3 [Book]
Introduction to Valuation under GST VIEW
Meaning and Types of Consideration VIEW
a) Consideration received through money VIEW
b) Consideration not received in money VIEW
c) Consideration received fully in money VIEW
Valuation rules for Supply of Goods and Services VIEW
1) General Valuation Rules VIEW
2) Special Valuation Rules; Other cases for Valuation of supply, Imported Services, Imported goods, Valuation for discount VIEW
Transaction Value: Meaning and Conditions for Transaction value, Inclusive transaction value, and Exclusive discount excluded from transaction value VIEW
Problems on GST VIEW

 

Unit 4 [Book]
Input Tax Credit, Eligible and Ineligible Input Tax Credit VIEW
Apportionments of Credit and Blocked Credits VIEW
Tax Credit in respect of Capital Goods VIEW
Recovery of Excess Tax Credit VIEW
Availability of Tax Credit in Special circumstances VIEW
Transfer of Input tax VIEW
Reverse Charge Mechanism VIEW
GST Tax invoice VIEW
Credit Notes and Debit Notes VIEW
GST Returns VIEW
Audit in GST VIEW
Assessment: Self- Assessment, Summary and Scrutiny, Special Provisions VIEW
Taxability of E-Commerce VIEW
Taxability of Anti-Profiteering VIEW
Problems on input tax credit

 

Unit 5 [Book]
Levy and Collection of Customs duty VIEW
Goods included under Customs Duty VIEW
Methods of Valuation of Customs duty VIEW
Problems
Bangalore University B.com Notes

I1 Basics of Business Analytics Bangalore University B.Com 5th Semester NEP Notes

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Unit 1 [Book]
Data, Types of Data, Forms of Data, Evolution of Big Data VIEW
Business Analytics, Need for Analytics, Types of Analytics VIEW
Importance of Business Analytics in Decision Making VIEW
Analytics Process Model VIEW
SMART Model VIEW
Spreadsheet analysis VIEW
Internet of Things VIEW

 

Unit 2 [Book]
Overview of DBMS VIEW
Data Warehousing Concepts, Need, Objectives VIEW
Relevance of Data Warehousing in Business Analytics VIEW
Data Mining, Application of Data Mining, Data Mining Technique, Data Classification VIEW
Hadoop Distributed File System, Features of HDFS VIEW
Map Reduce, Features of Map Reduce VIEW

 

Unit 3 [Book]
Data Scientists, New Era of Data Scientists, Data Scientist model, Sources of Data Scientists VIEW
Horizontal Data Scientists Versus Vertical Data Scientists VIEW
Retention of Data Scientists VIEW
Data Visualization, Types, Issues, Tools in Data Visualization VIEW
Data Collection, Sampling and Pre-processing, Types of Data Sources VIEW
Types of Data, Elements, Visual Data VIEW
Exploration and Exploratory Statistical Analysis VIEW
Missing Values, Standardizing Data, Data Categorization, Weights of Evidence Coding, Variable Selection, Data Segmentation VIEW

 

Unit 4 [Book]
Predictive Analytics VIEW
Linear Regression VIEW
Logistic Regression VIEW
Decision Trees VIEW
Neural Networks VIEW
Support Vector Machines VIEW
Ensemble Methods VIEW
Multiclass Classification Techniques VIEW
Evaluating Predictive Models VIEW
Descriptive Analytics VIEW
Association Rules VIEW
Sequence Rules Segmentation VIEW
Survival Analysis, Measurements VIEW
Kaplan Meier Analysis VIEW
Parametric Survival Analysis VIEW
Proportional Hazards Regression VIEW
Extensions of Survival Analysis Models VIEW
Evaluating Survival Analysis Models VIEW

 

Unit 5 [Book]
Social Network Analytics VIEW
Social Network Metrics VIEW
Social Network Learning VIEW
Relational Neighbor Classifier, Probabilistic Relational Neighbor Classifier VIEW
Relational Logistic Regression VIEW
Collective Inference VIEW
Egonets VIEW
Mobile Analytics VIEW
Practices of analytics in Google VIEW
Practices of analytics in General Electric VIEW
Practices of analytics in Microsoft VIEW
Practices of analytics in Kaggle VIEW
Practices of analytics in Facebook VIEW
Practices of analytics in Amazon VIEW
Google Analytics VIEW
Practical Approach VIEW
Bangalore University B.com Notes

H1 Human Resources Development Bangalore University B.Com 5th Semester NEP Notes

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Unit 1 [Book]
Introduction Meaning and Definition of HRD, Need for HRD, Multiple Goals of HRD VIEW
HRD Department and its Task VIEW
HRD for Organizational Effectiveness VIEW
HRD in the Indian Context VIEW
HRD Mechanisms VIEW
Employee Empowerment VIEW
HRD as a Motivational Factor VIEW

 

Unit 2 [Book]
Frame work of Human Resource Development VIEW
HRD Processes VIEW
Assessing HRD Needs VIEW
HRD Model VIEW
Designing Effective HRD Program VIEW
HRD Interventions VIEW
Creating HRD Programs VIEW
Implementing HRD programs VIEW
Training Methods: Self-Paced /Computer Based/ Company Sponsored Training, On-the-Job and Off-the-Job, Brain Storming, Case Studies, Role Plays, Simulations T-Groups, Transactional Analysis. VIEW

 

Unit 3 [Book]
Introduction, HR Performance and Bench Marking VIEW
Impact of Globalization on HRD VIEW
Diversity of Work Force VIEW
Work Force Reduction, Realignment and Retention VIEW
HRD Programs for Diverse Employees VIEW
Expatriate & Repatriate Support and Development VIEW
Realistic Job Review VIEW

 

Unit 4 [Book]
Introduction, Evaluating HRD Programs VIEW
Models and Frame Work of HRD Evaluation VIEW
Assessing the Impact of HRD Programs VIEW
Human Resource Development Applications VIEW
Fundamental Concepts of Socialization VIEW

 

Unit 5 [Book]
Introduction, Employee Counselling and Wellness Services VIEW
Counselling as an HRD Activity VIEW
Employee Counselling Programs VIEW
Issues in Employee Counselling VIEW
Employee Wellness and Health Promotion Programs VIEW
Organizational Strategies Based on Human Resources VIEW
Bangalore University B.com Notes

M1 Retail Management Bangalore University B.Com 5th Semester NEP Notes

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Unit 1 [Book]
Retailing Meaning and Definition Characteristics, Types, Merits and Demerits VIEW
Forms of Retailing based on ownership VIEW
Retail Theories VIEW
Wheel of Retailing VIEW
Retail Life cycle VIEW
Retail Business in India, Influencing factor VIEW
Present Indian Retail scenario VIEW
International Perspective in Retail Business VIEW

 

Unit 2 [Book]
Buying Decision Process and its Implication on Retailing VIEW
Influence of Group and Individual Factors on Retailing VIEW
Customer Shopping Behaviour in Retailing VIEW
Customer Service VIEW
Customer Satisfaction VIEW
Retail Planning Process VIEW
Factors to Consider in Preparing a Retail Business Plan, Implementation, Risk Analysis VIEW

 

Unit 3 [Book]
Factors Influencing location of Store VIEW
Market Area Analysis, Trade Area Analysis, Rating Plan method, Site Evaluation VIEW
Retail Operations VIEW
Stores Layout VIEW
Visual Merchandising VIEW
Stores Designing VIEW
Space Planning VIEW
Inventory Management VIEW
Merchandise Management VIEW VIEW
Category Management VIEW

 

Unit 4 [Book]
Retail Product VIEW
Decisions Related to Selection of Goods (Merchandise Management Revisited) VIEW
Decisions Related to Delivery of Service VIEW
Retail Pricing, Influencing Factors, Approaches to Pricing VIEW
Price Sensitivity VIEW
Value Pricing VIEW
Markdown Pricing VIEW
Retail Place VIEW
Retail Supply Channel VIEW
SCM Principles VIEW
Retail Logistics VIEW
Computerized Replenishment System VIEW
Corporate Replenishment Policies VIEW
Retail Promotion, Setting objectives, Communication Effects VIEW
Promotional Mix. VIEW

 

Unit 5 [Book]
Non-Store Retailing (E-Retailing) VIEW
The Impact of Information Technology in Retailing VIEW
Integrated Systems and Networking VIEW
EDI VIEW
Bar Coding VIEW
Electronic Article Surveillance and VIEW
Electronic Shelf Labels VIEW
Customer Database Management System in Retailing VIEW
Legal Aspects in Retailing VIEW
Social Issues in Retailing VIEW
Ethical Issues in Retailing VIEW
Artificial Intelligence in Retailing VIEW
Bangalore University B.com Notes

F1 Financial Institutions and Markets Bangalore University B.Com 5th Semester NEP Notes

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Unit 1 [Book]
Introduction, Meaning of Financial System, Financial Concepts VIEW
Constituents of Financial System VIEW
Structure of Financial System VIEW
Role of Financial System VIEW
Functions of Financial System VIEW
Development of Financial System in India VIEW
Financial Sector Reforms VIEW VIEW
Financial System and Economic Development VIEW
Weakness of Indian Financial System VIEW

 

Unit 2 [Book]
Meaning, Structure, Importance, Functions of Capital Market VIEW
Players, Instruments, Components of Capital Market VIEW
Recent trends in Capital Market VIEW
Money Market Meaning, Structure, Importance VIEW
Functions of Money Market VIEW
Instrument of Money Market VIEW
Recent trends in Money Market VIEW

 

Unit 3 [Book]
Meaning, Features, Players of Primary Market, Instruments in Primary Market VIEW
Merits and Demerits of Primary Markets VIEW
Methods of Floating New issues:
Public issue (IPO) VIEW
Offer for Sale VIEW
Right Issue VIEW VIEW
Private placement VIEW
Problems of Indian Primary Markets VIEW

 

Unit 4 [Book]
Secondary Market Meaning, Structure, Functions, Players in Stock Market VIEW
Merits and Demerits of Stock Markets VIEW
Methods in Stock Markets VIEW
Recognition of Stock Exchanges VIEW
Function of Stock Exchanges of BSE, NSE, OTCI VIEW
Listing of Securities VIEW
Trading and Settlement Procedure in the Stock Market VIEW
Problems of Indian Stock Market VIEW
SEBI Objectives, Functions, SEBI Role VIEW
Reforms in Secondary Market VIEW

 

Unit 5 [Book]
Introduction, Meaning, Role, Importance, Types of NBFCs VIEW
Insurance Companies VIEW
Loan Companies VIEW
Investment Companies VIEW
Leasing & Hire Purchase VIEW
Housing Finance VIEW
Chit Funds VIEW
Mutual funds VIEW VIEW
Venture Capital Funds VIEW
Factors & Forfeiting VIEW
Credit Rating VIEW VIEW
Depository and Custodial Services VIEW
Forex Market Concept, Meaning, Importance, Merits, Demerits of Forex market VIEW
Fluctuations in Foreign Exchange rates, Causes and Effects VIEW
Bangalore University B.com Notes

A1 Indian Accounting Standards-I Bangalore University B.Com 5th Semester NEP Notes

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Unit 1 [Book]  
Introduction, Meaning and Definition of Accounting Standards VIEW
Objectives of Accounting Standards VIEW
Benefits and Limitations of Accounting Standards VIEW
Process of Formulation of Accounting Standards in India VIEW
List of Indian Accounting Standards (Ind AS) VIEW
Need for Convergence Towards Global Standards VIEW
International Financial Reporting Standards of IFRS VIEW
Features and Merits and Demerits of IFRS VIEW
Benefits of Convergence with IFRS VIEW
Applicability of Ind AS in India VIEW

 

Unit 2 [Book]  
Property, Plant and Equipment (Ind AS-16) VIEW
Intangible assets (Ind AS-38) VIEW
Impairment of assets (Ind AS-36) VIEW
Inventories (Ind AS 2) VIEW
Borrowing costs (Ind AS- 23) VIEW
Investment Property (Ind AS-40) objectives, Scope, definitions Recognition, Measurement and disclosures of the above-mentioned Standards VIEW

 

Unit 3 [Book]  
Provisions, Contingent liabilities & Contingent Assets (Ind AS 37) Scope, provision, Liability, Obligating event, Legal obligation, constructive obligation, Contingent liability, Contingent Assets VIEW
Relationship between Provisions and Contingent liability VIEW
Disclosure of Information in the Financial Statements VIEW
Employee Benefits (Ind AS 19), Scope, Employee Benefits, Post-employment benefits, Other long term employee benefits, Termination benefits VIEW
Short-term employee benefits u/s Ind AS 19 VIEW

 

Unit 4 [Book]  
Revenue from Contracts with Customers (Ind AS 115), Scope VIEW
Definitions: Contract, Customer, Income, Revenue, Contract Asset VIEW
Contract Liability VIEW
Performance obligation, Transaction Price VIEW
Overview of Five Step Model, Problems VIEW

 

Unit 5 [Book]  
Framework for preparation of Financial Statements VIEW
Objectives of Financial Statements VIEW
Qualitative Characteristics of Financial Statements VIEW
Users of Financial Statement VIEW
Pillars of Financial Statements VIEW
Presentation of Financial Statement as per Ind AS 1 VIEW
Statement of Profit and Loss, Balance Sheet VIEW
Problems on preparation of Statement of Profit and Loss VIEW
Balance sheet & Other Comprehensive Income Statement as per Ind-As1 VIEW
Bangalore University B.com Notes

Principles and Practice of Auditing Bangalore University B.Com 5th Semester NEP Notes

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Unit 1 [Book]
Introduction Meaning and Definition Objectives, Types of Audit, Merits and Demerits of Auditing, Relationship of Audit with other Disciplines VIEW
Preparations before Commencement of new Audit VIEW
Working Papers VIEW
Audit Note Book VIEW
Audit Programme VIEW
Qualities of an Auditor VIEW VIEW
Audit Planning VIEW
Audit Strategy VIEW
Audit Engagement VIEW
Audit Documentation VIEW
Audit Evidence, Written Representation VIEW

 

Unit 2 [Book]
Introduction, Audit risk, Assessment of Risk VIEW
Internal Control Meaning and Objectives VIEW
Internal Check Meaning, Objectives and Fundamental Principles VIEW
Internal check with regards to VIEW
Wage payment VIEW
Cash Sales VIEW
Cash Purchases VIEW

 

Unit 3 [Book]
Meaning and Objectives of Verification and Valuation VIEW
Position of an Auditor as regards the Valuation of assets VIEW
VIEW
Verification and Valuation of different items of Land and Building VIEW
Verification and Valuation of different items of Plant and Machinery VIEW
Verification and Valuation of different items of Investments VIEW
Verification and Valuation of different items of Stock in Trade VIEW
Liabilities and Bills payable VIEW
Sundry Creditors VIEW
Contingent Liabilities VIEW

 

Unit 4 [Book]
Company Auditor: Qualification, Powers, Duties and Liabilities VIEW
Company Auditor Appointment VIEW
Professional ethics of an auditor VIEW
Audit Procedure of NGOs VIEW
Audit Procedure of Charitable institutions VIEW
Educational institutions VIEW
Audit Procedure of Government VIEW
Audit Procedure of Local Bodies VIEW
Audit Procedure of Cooperative societies VIEW
Audit Procedure of Hotels VIEW
Audit Procedure of Hospitals VIEW
Audit Procedure of Clubs VIEW
Audit Procedure of Banks VIEW

 

Unit 5 [Book]
Introduction, Meaning, Elements of Audit Report, Types of Audit Report VIEW
Independent Auditors Report and their illustration VIEW
Professional Ethics VIEW
VIEW
Code of Ethics VIEW
Professional Accountants in Public practices and Business VIEW
Fundamental Principles of Professional Ethics VIEW
Bangalore University B.com Notes

Income Tax Law and Practice-I Bangalore University B.Com 5th Semester NEP Notes

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Unit 1 [Book]
Introduction Meaning of Tax, Types of Taxes VIEW
Cannons of taxation VIEW
Brief history of Indian Income Tax VIEW
Legal Framework of Taxation VIEW
Important Definitions:
Assessment, Assessment year, Assesses, Person, Income, Casual income, Agricultural income VIEW
Previous year including exceptions VIEW
Gross total income, Total income VIEW
Scheme of Taxation VIEW
Exempted incomes of individuals under section 10 of the Income Tax Act, 1961 VIEW
Slab rate Under Old tax and New tax regime 115BAC VIEW

 

Unit 2 [Book]
Introduction Residential status of an individual, Determination of residential status of an individual VIEW
Incidence of Tax VIEW
Factor affecting Incidence of Tax VIEW
Scope of Total income VIEW
Problems on computation of Gross total Income of an individual. VIEW

 

Unit 3 [Book]
Introduction, Meaning of Salary, Basis of charge, Definitions Salary VIEW
Perquisites and profits in lieu of salary VIEW
Provident Fund VIEW
Transferred balance VIEW
Retirement Benefits Gratuity, VIEW
Pension and Leave salary VIEW
Deductions u/s 16 VIEW
Problems on Computation of Income from Salary VIEW

 

Unit 4 [Book]
Income from House Property Introduction VIEW
Basis for charge VIEW
Deemed owners VIEW
House property: Incomes exempt from tax VIEW
House property Incomes exempt from tax VIEW
Composite rent and Unrealized rent VIEW
Annual Value, Determination of Annual Value VIEW
Deductions u/s 24 from Annual Value VIEW
Problems on Computation of Income from House Property VIEW

 

Unit 5 [Book]
Introduction TDS Section 192 VIEW
Advance Tax, Meaning of advance tax VIEW
Computation of Advance tax VIEW
Installment of Advance tax and Due dates VIEW
Deductions under Sections 80C, 80CCC, 80CCD, 80CCG, 80D, 80DD, 80DDB, 80E, 80G, 80GG, 80TTA and 80U as applicable to Individuals. VIEW
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