Category: Bangalore University B.com Notes

Bangalore University B.com Notes

Cost Management BU B.Com SEP 5th Sem 2024-25 Notes

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Unit 1 [Book]
Cost Management, Introduction, Definition, Objectives, and Scope VIEW
Relationship Between Cost Accounting, Management Accounting and Financial Accounting VIEW
Cost, Concepts and Classifications (Fixed, Variable, Direct, Indirect, etc.) VIEW
Cost Behavior VIEW
Cost-Volume-Profit (CVP) Analysis VIEW
Cost Control, Techniques and Tools VIEW
Cost Reduction, Concept VIEW
Continuous Improvement – Kaizen VIEW
Costing Basics VIEW
Contemporary Trends in Cost Management VIEW
Strategic Cost Management VIEW
Lean Accounting VIEW
Just-in-Time (JIT) VIEW
Environmental Costing VIEW
Sustainability Considerations VIEW
Role of ERP and Technology in Cost Management VIEW
Unit 2 [Book]
Marginal Costing, Introduction, Meaning, Definition, Features and Assumptions VIEW
Marginal Cost vs. Absorption Cost Contribution VIEW
Cost-Volume-Profit (CVP) Analysis, Concept, Meaning, Assumptions, and Importance VIEW
Break-Even Analysis (BEA) VIEW
Break-Even Point Calculation (in units and Sales Value) VIEW
Margin of Safety VIEW
Angle of Incidence VIEW
Profit Volume Ratio (P/V Ratio) and its Applications VIEW
Application of Marginal Costing in Decision Making VIEW
Make or Buy Decisions VIEW
Accepting or Rejecting Special Orders VIEW
Product Mix Decisions (Limiting Factor Analysis) VIEW
Pricing Decisions VIEW
Profit Planning VIEW
Shut Down Decisions VIEW
Numerical Illustrations on Break-even calculations, Contribution margin Analysis, Decision-Making Scenarios Using Marginal Costing VIEW
Unit 3 [Book]
Standard Costing Fundamentals, Meaning, Objectives, Advantages and Limitations VIEW
Setting Standards for Material, Labour, and Overheads VIEW
Variance Analysis Techniques, Material Variances, Material Price Variance, Material Usage Variance, Material Mix and Yield Variance VIEW
Labour Variances, Labour Rate Variance Labour Efficiency Variance Idle Time Variance Over Head Variance VIEW
Sales Variances, Meaning and types (Concepts only) VIEW
Application Spreadsheet-Based Variance VIEW
Reporting Integration of Variance Reports with ERP Software VIEW
Cost Control via Variance Reporting in Indian Manufacturing Firms VIEW
Unit 4 [Book]
Activity-Based Costing (ABC),Concept and Fundamentals, Characteristics and Benefits VIEW
Advantages of ABC over Traditional Costing VIEW
Key Principles and Framework Developed by Kaplan and Cooper VIEW
Cost Drivers, Identification and Classification of Cost Drivers VIEW
Cost Activities, Understanding Various Cost Activities in ABC VIEW
Allocation, Methods and Process of Overheads under ABC VIEW
Unit 5 [Book]
Transfer Pricing, Meaning, Definition, Objectives VIEW
Need and Significance of Transfer Pricing in Decentralized Organizations VIEW
Relevance of Transfer Pricing in Domestic and International Contexts VIEW
Pros and Cons of Transfer Pricing from Divisional and Group Perspectives VIEW
Market-Based Pricing VIEW
External Market Price as Transfer Price Suitable Conditions and limitations VIEW
Negotiated Pricing VIEW
Interdivisional Bargaining and Use of Interdivisional Bargaining in Absence of Perfect Market Data VIEW
Conflicts VIEW
Coordination VIEW
Comparative Analysis and Selection Criteria of Methods VIEW
Bangalore University B.com Notes

Indian Accounting Standard (Ind AS-I) BU B.Com SEP 5th Sem 2024-25 Notes

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Unit 1 [Book]
Introduction of Ind AS in India VIEW
Emergence of Global Accounting Standards VIEW
Need for Global Accounting standards in India VIEW
Benefits of Global Accounting Standards VIEW
Convergence vs Adoption of IFRS VIEW
Process of Development and Finalization of Indian Accounting Standards VIEW
Transition from AS to Ind AS VIEW
Roadmap for Applicability of Ind AS VIEW
Unit 2 [Book]
Inventories (Ind AS 2) VIEW
Property, Plant and Equipment (Ind AS 16) VIEW
Borrowing Costs (Ind AS- 23)  and Disclosures VIEW
Impairment of Assets (Ind AS-36) VIEW
Intangible Assets (Ind AS-38) VIEW
Investment Property (Ind AS-40), Objectives, Scope, Definitions, Recognition, Measurement VIEW
Unit 3 [Book]
Employee Benefits (Ind AS 19), Scope, Employee Benefits, Short-term Employee Benefits, Post – Employment Benefits, Other Long Term Employee Benefits, Termination Benefits VIEW
Provisions, Contingent Liabilities & Contingent Assets (Ind AS 37) Scope, Provision, Liability, Obligating Event VIEW
Relationship Between Provisions and Contingent Liability, Disclosure of Information in the Financial Statements VIEW
Unit 4 [Book]
Ind-As 12 Income Tax, Introduction, Scope, 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 Business Combination

 VIEW
Ind-AS 21, The Effects of changes in Foreign Exchange Rates, Objective, Scope, Functional Currency, Accounting for Foreign Currency Transactions VIEW
Use of a Presentation Currency Other than the Functional Currency VIEW
Translation to the Presentation Currency VIEW
Difference in the Reporting Dates, Intra Group Transactions, Simple Illustrations under Ind-AS 21 VIEW
Unit 5 [Book]
Financial Statements, Objectives, Qualitative Characteristics, Frame Work for Preparation, Users, Pillars VIEW
Presentation of Financial Statement as Per Ind AS 1 VIEW
Statement of Profit and Loss under Ind AS 1 VIEW
Problems on Preparation of Statement of Profit and Loss & other Comprehensive Income Statement as per Ind-As 1 VIEW
Balance Sheet, Problems on Preparation of Statement of Balance sheet & other Comprehensive Income Statement as per Ind-As 1 VIEW
Bangalore University B.com Notes

Accounting for Special Entities BU B.Com SEP 5th Sem 2024-25 Notes

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Unit 1 [Book]
Overview of Banking Business, Meaning, Definition, Objectives, Important Terms in Banking Business VIEW
Rebate On Bill Discounted VIEW
Statutory Reserve VIEW
Cash Credit VIEW
Study of Important Books, Ledgers, and Registers Maintained by Banking Companies VIEW
Introduction to the Slip System of Posting in Banking Transactions VIEW
Explanation of Reserve Bank of India Guidelines for Profit and Loss Accounts VIEW
Balance Sheets VIEW
Recording Transactions Like Bills for Collection, Acceptances, Endorsements, And Other Obligations VIEW
Non-Performing Assets (NPAs) VIEW
Income Recognition and Treatment of Interest Suspense Accounts-Final Accounts VIEW
Preparation of Profit and Loss Accounts VIEW
Contents of Schedule No. 13,14,15,16. and Balance Sheets as Per Schedule No. 12 VIEW
Unit 2 [Book]
Overview of Insurance Companies, Meaning, Definition, Objectives, Types, Regulatory Framework VIEW
Ind AS of Insurance Company Accounting VIEW
Unexpired Risk VIEW
Life Insurance Accounting VIEW
Preparation of Revenue Accounts for Life Insurance Companies VIEW
Preparation of Balance Sheets for Life Insurance Companies VIEW
General Insurance Accounting VIEW
Preparation of Revenue Accounts for General Insurance Companies VIEW
Preparation of Balance Sheets for General Insurance Companies VIEW
Claims, Calculation of Claims for Life Insurance Companies VIEW
Premiums, Calculation of Premiums, and Profit for Life Insurance Companies VIEW
Concept of Reinsurance VIEW
Concept of Bonus, Bonus in Reduction of Premium, and Interest Accrued on Investments VIEW
Unit 3 [Book]
Hotel Industry Overview, Meaning, Definition, Objectives VIEW
Understanding the Structure and Operations of Hotel Industries VIEW
Revenue Recognition, Methods of Recognizing Revenue in Hotel Operations VIEW
Costing Methods Applicable to Hotel Industries VIEW
Preparation of Income Statement and Balance Sheet for Sole Proprietorship VIEW
Preparation of Income Statement and Balance Sheet for Partnership Hotel Businesses VIEW
Accounting for Depreciation and Amortization in Hotel Assets, Case Study VIEW
Accounting for Online Booking Platforms (Booking.com, MakeMyTrip, and Airbnb) VIEW
Unit 4 [Book]
Trust Accounting, Basics, Meaning, Definition, Objectives, Features VIEW
Understanding the Principles of Accounting for Trusts VIEW
Introduction to Accounting Practices in Clubs VIEW
Preparation of Receipts and Payments Accounts for Trusts and Clubs VIEW
Preparation of Income and Expenditure Accounts for Trusts and Clubs VIEW
Preparation of Balance Sheets for Trusts and Clubs VIEW
Understanding the Regulatory Framework Governing Trusts and Clubs VIEW
Emerging Trends in Non-Profit Accounting ( AI & Data Analytics) VIEW
Unit 5 [Book]
Farm Accounting, Meaning, Need and Purpose, Characteristics and Nature of Transactions VIEW
Cost and Revenue Apportionment of Common Cost by Product Costing VIEW
Preparation of Cattle Account VIEW
Preparation of Livestock Account VIEW
Preparation of Farm Account and Final Accounts of Farm VIEW
Treatment of Government Subsidies and Grants (Agricultural Subsidies, Crop Insurance Claims) VIEW
Bangalore University B.com Notes

Goods and Services Tax BU B.Com SEP 5th Sem 2024-25 Notes

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Unit 1 [Book]
Concept of Tax and the Objective for its Levy VIEW
Concept of Direct and Indirect Tax VIEW
Differences Between Direct Taxation and Indirect Taxation VIEW
Principal of Indirect Taxes in India VIEW
Source Based Vs Destination Based Taxation Structure and its Features VIEW
Need for GST in India VIEW
Historical Background of GST in India VIEW
Framework of GST (Dual Model) VIEW
Various Benefits to be Accrued from Implementation of GST VIEW
Significant Amendments Made in Constitution (101st Amendment) Act, 2016 VIEW
GST Council, Constitution, Power and Functions VIEW
Unit 2 [Book]
Definitions of: Goods, Services, Person, Business, Business Vertical, Consideration, Aggregate Turnover, Fixed Establishment, Casual Taxable Person, Taxable Supplies, Exempt Supply, Zero rated Supply VIEW
Supply, Meaning and Supply with Consideration in Course/ Furtherance of Business VIEW
Supply without consideration; Schedule I, II, and III to the GST Act VIEW
Composite Supply, illustrations on Composite VIEW
Mixed Supply, illustrations on Mixed Supply VIEW
Taxability of Interstate Supply and Intra State Supply VIEW
Concept of Outward Supply and Inward Supply VIEW
Over Sales VIEW
Over Purchases VIEW
Unit 3 [Book]
Registration under GST Based on Turnover Limits VIEW
Casual Registration; Levy and Collection of CGST/SGST/IGST VIEW
Apportionment of GST Between Centre and State VIEW
Composition Levy VIEW
Reverse Charge Mechanism (RCM) VIEW
Classification of Rate of Taxes under GST and Composition Scheme VIEW
Tax Invoice and Essential Elements in Invoice VIEW
GST Returns and other regular Compliances VIEW
illustrations on Apportionment of GST Between Centre and State VIEW
Unit 4 [Book]
Time of Supply for Goods/Services (Point of Tax) for Both Forward and Reverse Charge When Consideration is Received in Money and When Consideration Other than Money VIEW
Residuary Cases- illustrations VIEW
Value of Supply to Unrelated Persons When Price is the Sole Consideration of the Supply VIEW
Inclusions and Exclusion from Value of Supply VIEW
Concept of Discount and its Treatment VIEW
Determination of Transaction Value and Taxable Value of Supply of Goods and Services VIEW
Unit 5 [Book]
Definition of: Input Goods, Input Services, Capital Goods, Input on Capital Goods VIEW
Concept of Elimination of Tax Cascading Effect through Value added Tax System VIEW
Concept of Input Tax Credit, Eligibility and Conditions for taking ITC VIEW
Cross Utilization of ITC Between Goods and Services VIEW
Apportionment of Credit and Blocked Credits VIEW
Availability of Credit in Special Circumstances VIEW
Availing and Utilization of ITC- -illustrations VIEW
GST Returns VIEW
Concept of Electronic Credit Ledger, Electronic Cash Ledger VIEW
Brief Introduction and Contents in- Returns for Outward Supply (GSTR-1) VIEW
Returns for Inward Supply (GSTR-2) VIEW
Final Monthly Returns (GSTR-3) VIEW
Annual Returns (GSTR-9) VIEW
GST Network, Structure, Vision and Mission, Powers and Functions VIEW
Bangalore University B.com Notes

Business Regulations BU B.Com SEP 5th Sem 2024-25 Notes

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Unit 1 [Book]
Business Law, Introduction Meaning and Definition and Sources VIEW
Classification of Business Laws (Contract Law, Employment Law, Consumer Law, Antitrust Law, IPR Law, Business Formation Law) VIEW
Overview of Indian Contract Act, 1872 VIEW
Essentials of a Valid Contract VIEW
Types of Contracts (Valid,  Void, Voidable, Quasi) VIEW
Offer and Acceptance VIEW
Consideration VIEW
Capacity to Contract, Free Consent VIEW
Breach of Contract, Remedies for Breach VIEW
Unit 2 [Book]
Sale of Goods Act, 1930, Contract of Sale VIEW
Conditions and Warranties VIEW
Rights of Buyer and Seller VIEW
Duties of Buyer and Seller VIEW
Rights of Unpaid Seller VIEW
Distinction Between Sale and Agreement to Sell VIEW
Contract of Agency VIEW
Creation and Termination of Agency VIEW
Agent, Rights & Duties and Principal VIEW
Indian Partnership Act, 193, Nature and Features of Partnership Rights VIEW
Duties and Liabilities of Partners VIEW
Types of Partners Dissolution of Firm VIEW
Unit 3 [Book]
Consumer Protection Act, 2019, Objectives, Need VIEW
Definitions, Consumer, Deficiency, Defect, Unfair Trade Practices VIEW
Rights of Consumers VIEW
Consumer Redressal Agencies, District Forum, State Commission, National Commission VIEW
E-Commerce Consumer Rights VIEW
Competition Act, 2002, Objectives and Features VIEW
Role and Powers of Competition Commission of India VIEW
Anti-Competitive Agreements VIEW
Abuse of Dominant Position VIEW
Penalties and Appellate Tribunal VIEW
Unit 4 [Book]
Intellectual Property Rights, Meaning, Types and Importance VIEW
Patent Law, Features, Conditions for Patentability VIEW
Infringement and Remedies VIEW
Information Technology Act, 2000, Objectives and Scope VIEW
Cyber Crimes, Meaning and Types (Phishing, Identity Theft, Cyberstalking) VIEW
Legal Recognition of Digital Signatures Encryption VIEW
E-Records, Privacy and Data Protection VIEW
Offences and Penalties under Cyber Law VIEW
Unit 5 [Book]
Concept of Insolvency and Bankruptcy, IBC 2016 VIEW
Relation Between Bankruptcy, Insolvency, and Liquidation VIEW
Why its called Code and Not the Act? Objective of the Code VIEW
IBC 2016, Institutional Framework and Process VIEW
Bangalore University B.com Notes

Direct Taxation-I BU B.Com SEP 5th Sem 2024-25 Notes

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Bangalore University B.com Notes

Digital Entrepreneurship BU B.Com Notes

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Unit 1 [Book]
Introduction, Meaning of Digital Entrepreneurship, Evolution from Traditional to Digital Business, Objectives VIEW
Startup Ecosystem VIEW
Meaning and Definition of Startup VIEW
Functions of Digital Ventures, Role in Digital Economy VIEW
Digital Business Planning Steps VIEW
Principles of Digital Business Models VIEW
Factors Affecting Digital Ventures (Regulatory, Technological, Market) VIEW
Unit 2 [Book]
Introduction, Meaning of Digital Business VIEW
Digital Business Models Types:
B2B VIEW
B2C VIEW
C2C VIEW
SaaS Business Models VIEW
Subscription Business Models VIEW
Freemium Business Models VIEW
Digital Revenue Streams (Ads, Affiliate, Subscriptions) VIEW
Digital Platform Models (Amazon, Uber, Swiggy) VIEW
Lean Startup Methodology VIEW
Minimum Viable Product (MVP) VIEW
E-Commerce Future VIEW
Valuation of Digital Marketplaces VIEW
Customer Acquisition Cost vs Lifetime Value Problems VIEW
Unit 3 [Book]
Introduction, Meaning of Digital Marketing VIEW
Digital Marketing Tools:
SEO VIEW
SEM VIEW
Social Media Marketing VIEW
Email Marketing VIEW
Influencer Marketing VIEW
Growth Hacking VIEW
Payment Gateways VIEW
Payment Logistics VIEW
Customer Retention VIEW
Viral Campaign Case Studies VIEW
Viral Campaign Metrics (CTR, Conversion Rates, ROI) VIEW
Digital Marketing Funnel VIEW
Challenges of Ad Budget VIEW
Unit 4 [Book]
Introduction, Funding VIEW
Funding Sources:
Bootstrapping VIEW
Angel Investors VIEW
VC VIEW
Crowdfunding VIEW
Business Pitching, Elevator Pitch VIEW
Business Plan VIEW
Legal Compliances:
GST VIEW
IT Act 2000 VIEW
Data Privacy VIEW
Intellectual Property: VIEW
Trademarks VIEW
Copyrights VIEW
Patents VIEW
Contract Management VIEW
Startup Failure Case Studies VIEW
Unit 5 Emerging Trends: [Book]
AI in Entrepreneurship VIEW
Blockchain in Entrepreneurship VIEW
IoT in Entrepreneurship VIEW
Gig Economy VIEW
Freelancing VIEW
Cybersecurity Risks (Phishing, Data Breaches) VIEW
Future of Digital Entrepreneurship in India VIEW
Bangalore University B.com Notes

Fundamentals of Costing BU B.Com 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
Marginal costing and Absorption Costing VIEW
List of Cost Accounting Standards (CAS 1 to CAS 24) VIEW
Classification of Cost VIEW
Elements of Cost VIEW
Cost Sheet VIEW
Presentation of Costing Information in Cost Sheet VIEW
Unit 2 [Book]
Materials: Meaning, Importance and Types of Materials, Direct and Indirect Material VIEW
Materials Control VIEW
Inventory Control VIEW
Material Storage VIEW
Techniques of Inventory Control:
Stock Levels VIEW
Economic Order Quantity (EOQ) VIEW
ABC Analysis VIEW
VED Analysis VIEW
JIT VIEW
Tender and Quotation making and analysis VIEW
Procedure for procurement of Materials, Documentation Involved in Materials Accounting, Invoice, Delivery Challans VIEW
Introduction to E-Procurement, GEM Portal VIEW
CPP (Central Public Procurement) VIEW
e-proc.Karnataka.gov.in VIEW
Debit Note, Credit Note VIEW
Pricing of Material Issues: VIEW
FIFO VIEW
Weighted Average Price and Standard price Methods VIEW
Duties of Store keeper 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]
Reasons for differences in Profit /Loss shown by Cost Accounts and Profit/ Loss shown by Financial Accounts VIEW
Preparation of Reconciliation Statement VIEW
Memorandum Reconciliation Account VIEW
Bangalore University B.com Notes

Quantitative Techniques for Business Decisions BU B.COM Notes

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Bangalore University B.com Notes

Human Resource Management BU B.COM SEP Notes

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Unit 1 [Book]
HRM Introduction, Meaning and Definition, Objectives VIEW
Evolution of HRM VIEW
Personnel Management to Strategic HR VIEW
Functions of HRM VIEW
Managerial Functions:
Planning VIEW
Organizing VIEW
Operational Functions:
Recruitment VIEW
Training VIEW
HR Policies VIEW
HR Procedures VIEW
HRM vs HRD: Key Differences VIEW
Importance of HRM in Modern Organizations VIEW
Unit 2 [Book]
Human Resource Planning, Meaning and Process VIEW
Demand Forecasting Techniques VIEW
Supply Forecasting Techniques VIEW
Job Analysis Meaning VIEW
Job Analysis Methods (Questionnaires, Interviews) VIEW
Job Description vs Job Specification VIEW
Traditional Methods: Time-and-Motion Studies VIEW
Modern Trends:
AI in Workforce Planning VIEW
Challenges in HR Planning VIEW
Unit 3 [Book]  
Recruitment VIEW
External and Internal Sources of Recruiting Merits and Demerits VIEW
Selection Process: Steps from Screening to Appointment VIEW
Traditional Tools: Interviews, Reference Checks VIEW
Modern Tools: AI-Based Screening, Psychometric Tests VIEW
Legal Aspects of HRM VIEW
Equal Employment Opportunity (EEO) VIEW
Barriers to Effective Selection VIEW
Difference Between Recruitment and Selection VIEW
Unit 4 [Book]
Training and Development, Meaning and Objectives VIEW
Methods of Training:
On-the-Job Training VIEW
Off-the-Job Training VIEW
Performance Appraisal VIEW
Performance Appraisal Methods (Graphic Rating Scales, 360-Degree Feedback) VIEW
Traditional vs Modern Appraisal Techniques VIEW
Challenges in Performance Management VIEW
Bias in Appraisals VIEW
Unit 5 [Book]
Compensation Management, Meaning and Components (Salary, Incentives) VIEW
Employee Welfare: Statutory and Non-Statutory Measures: VIEW
Work-Life Balance VIEW
Flexible Work Arrangements VIEW
Grievance Handling VIEW
Grievance Handling: Traditional Methods vs Digital Methods VIEW
Future Trends:
Gig Economy VIEW
Automation in HR VIEW
Employee Analytics VIEW
Ethical Issues in HRM VIEW
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