Category: Bangalore University B.com Notes

Bangalore University B.com Notes

Banking Operations BU B.Com 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
Foreign Banks VIEW
NABARD, Role and Importance VIEW
Regional Rural Bank 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
Unit 3 [Book]
Bank Accounts, Savings Bank Account, Current Bank Account VIEW
Term Deposits VIEW
Non-Resident Accounts: NRE and NRO, Significance and Difference VIEW
Loans VIEW
Advance VIEW
Central Government’s Credit Guarantee Fund Trust & Micro & Small Enterprises Scheme (CGTMSE) VIEW
Working Capital Loans:
Cash Credit VIEW
Overdraft (OD) VIEW
Concept of Hypothecation VIEW
Secured and Unsecured Loans VIEW
Concept of Banking Surrogate VIEW
Discounting VIEW
Bills of Exchange VIEW
Letters of Credit VIEW
Term Loans VIEW
Concept of Mortgage VIEW
Loan against Property (LAP) VIEW
Loan against Securities (LAS) VIEW
Gold Loans Pledge VIEW
Agency & Retail:
Insurance VIEW
Investment VIEW
FOREX VIEW
Home Loan VIEW
Auto Loan VIEW
Education Loan VIEW
Unit 4 [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 5 [Book]
Introduction to Net Banking VIEW
Traditional vs Modern Banking VIEW
NEFT VIEW
RTGS VIEW
IMPS VIEW
24/7 Fund Transfer:
Mobile App based Banking VIEW
UPI VIEW
Mobile Wallets VIEW
Payment Apps (Paytm, Google Pay, Apple Pay, Merchant Payments) VIEW
Credit Card VIEW
Prepaid Cards VIEW
Contactless Payments (NFC cards, QR codes) VIEW
Frauds in Banking, Remedies VIEW
Ethical issues in Banking VIEW
Bangalore University B.com Notes

Quantitative Analysis for Business Decisions BU B.Com 1st 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]
Significance of Measuring Variation, Properties of Good Variation VIEW
Methods of Studying Variation-Absolute and Relative Measure of Variation VIEW
Standard Deviation VIEW
Co-efficient of Variation VIEW
Skewness, Introduction VIEW
Differences between Variation and Skewness VIEW
Measures of Skewness VIEW
Karl Pearson’s Co-efficient of Skewness VIEW
Unit 5 [Book]
Introduction, Uses of Index Number VIEW
Classification of Index Numbers VIEW
Methods of Constructing Index Numbers VIEW
Un-weighted Index Numbers VIEW
Simple Aggregative Method, Simple Average Relative Method, Weighted Index Numbers, Weighted Aggregative Index numbers VIEW
Fishers Ideal Index number VIEW
Test of Perfection: Time Reversal Test, Factor Reversal Test VIEW
Weighted Average of Relative Index Numbers VIEW
Bangalore University B.com Notes

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

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Bangalore University B.com Notes

Business Research Methodology 4th Semester BU B.Com SEP 2024-25 Notes

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Unit 1 [Book]
Introduction, Meaning, Definition, Importance and Objective of Research VIEW
Meaning, Characteristics and Scope of Business Research VIEW
Types of Research:
Exploratory Research VIEW
Descriptive Research VIEW
Casual Research VIEW
Qualitative and Quantitative Research VIEW
Applied and Basic Research VIEW
Research approaches (Induction and Deduction) VIEW
Ethical issues in Research VIEW
Steps in Research Process VIEW
Research Problem formulation, Criteria of Good Research Problem, Sources of Problems VIEW
Selection and Definition of Research Objectives VIEW
Unit 2 [Book]
Meaning, Importance and Purpose of Literature Review VIEW
Types of Literature Review (Narrative review, Systematic review, Meta-analysis, Scoping review) VIEW
Sources of Literature (Primary, Secondary, Tertiary and Digital Sources) VIEW
Steps in Conducting Literature Review VIEW
Analyzing and Synthesizing the Literature VIEW
Writing the Literature Review VIEW
List of AI Tools used for Literature Review VIEW
Benefits of AI Tools in Literature Review VIEW
Research gaps and its Types (Concepts only) VIEW
Unit 3 [Book]
Meaning and Components, Objectives, Problems of Research Design VIEW
Variables, Meaning, Types of Variables (Dependent, Independent, Control, Mediating, Moderating, Extraneous, Numerical and Categorical Variables) VIEW
Types of Research Design:
Exploratory Research VIEW
Descriptive Research VIEW
Causal Research VIEW
Components of Research Design VIEW
Meaning of Variable, Types of Variables (Dependent, Independent, Discrete, Continuous, Extraneous Control, Mediating, Moderating, Numerical, Categorical) VIEW
Sampling: Meaning, Sampling Frame, Sampling Error, Sample size, Characteristics of a good Sample VIEW
Types of Sampling: Probability and Non-Probability VIEW
Sampling and Non sampling errors VIEW
Hypotheses Formulation, Meaning, Characteristics of Hypothesis Basics concepts relating to hypothesis testing, Types VIEW
Unit 4 [Book]
Data Collection: Meaning, Data Collection Techniques VIEW
Primary and Secondary Data: Meaning, Sources, and Differences VIEW
Methods of Primary Data Collection: Observation, Interview, Questionnaire, and Survey VIEW
Methods of Secondary Data Collection (Existing datasets, Literature, reports, Journals) VIEW
Secondary Data Collection Government Portals (MOSPI, RBI, SEBI) VIEW
Secondary Data Collection Reports (CMIE, ASSOCHAM, FICCI), Journals, News Archives VIEW
Errors in Data Collection VIEW
AI-Powered Tools for Data Collection: Chatbots and Smart Surveys, Google Forms, Typeform, KoboToolbox VIEW
Hypothesis Testing: Steps involved in testing of hypothesis- Level of significance- Chi Square Test- T-Test- Z-Test- Using Excel/SPSS. VIEW
Unit 5 [Book]
Meaning, Steps in data analysis VIEW
Classification and Tabulation (Concepts only) VIEW
Types of Data Analysis: Descriptive, Inferential, Qualitative, Quantitative VIEW
Basic descriptive tools in Excel or SPSS:
Mean VIEW
Median VIEW
Mode VIEW
Standard Deviation VIEW
Graphical Representations using Excel/SPSS Bar Charts, Pie Charts, Histograms VIEW
Introduction to AI tools for analysis: ChatGPT (for qualitative summaries), MonkeyLearn, Orange Data Mining VIEW
Report Writing, Meaning and Purpose of Report Writing VIEW
Types of Research Reports VIEW
Report Sections: Abstract, Introduction, Methodology, Data Analysis, Conclusion VIEW
Writing Bibliography: APA and MLA format Bibliography VIEW
Bangalore University B.com Notes

Stock and Commodity Markets 4th Semester BU B.Com SEP 2024-25 Notes

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Unit 1 [Book]
History of Stock Market, Corporatization of Stock Exchange VIEW
De-Mutualization of Stock Exchanges VIEW
De-Materialization of Stocks VIEW
Concept of Demat Account VIEW
Evolution of Market from Ring-based Trading to Screen based VSAT Trading VIEW
Stock Exchanges in India NSE, BSE VIEW
Market Indices NIFTY, SENSEX, Sectoral Indices VIEW
Unit 2 [Book]
Introduction Meaning of Financial Markets VIEW
Types of Markets:
Capital Markets VIEW
Money Markets VIEW
Commodity Markets VIEW
Financial Market Segments VIEW
Primary Markets VIEW
Secondary Markets VIEW
Market Infrastructure Institutions Depositories: VIEW
National Securities Depository Ltd. (NSDL) VIEW
CDSL VIEW
Clearing Corporations: VIEW
Clearing and Settlement (T+1) VIEW
Bull and Bear Market VIEW
Unit 3 [Book]
Types of Contracts: Delivery & Non-Delivery, Types of Markets: Cash Market and Derivatives VIEW
Speculation VIEW
Trading Mechanisms VIEW
Intra-day Trading VIEW
Order Types VIEW
Equity Instruments VIEW
Exchange Traded Funds (ETFs) VIEW
Debt Instruments:
Government Securities VIEW
Corporate Bonds VIEW
Green Bonds VIEW
Derivatives Market, Meaning of Derivatives VIEW
Concepts of Futures (Long and Short) and Options (Put and Call) VIEW
Mark-to-Market (MTM) under Futures VIEW
Derivative as a Tool of Hedging VIEW
Unit 4 [Book]
Introduction Meaning and Definition of Commodity Markets, Classification VIEW
Commodity Markets: Agricultural (Wheat, Cotton, Soybean) vs. Non-Agricultural (Gold, Crude Oil, Natural Gas) VIEW
Commodity Exchanges Six Exchanges: MCX, NCDEX, NMCE, ICEX, ACE and UCE: Roles and Products Traded VIEW
Commodity Trading and Settlement VIEW
Spot vs Futures VIEW
Commodity Delivery Mechanisms VIEW
Price Discovery VIEW
Commodity Derivatives VIEW
Hedging for Producers, Corporates, and Speculators VIEW
Exchange-Traded Derivatives vs. OTC Derivatives VIEW
Unit 5 [Book]
Introduction to SEBI, Functions VIEW
Regulations on Insider Trading and Price Rigging, Takeover Code, LODR VIEW
Risk Management Mechanisms: Margin Systems, VaR, Position Limits VIEW
Investor Protection: SCORES, IEPF, Grievance Redressal Mechanisms VIEW
Surveillance Systems, Role of Technology in Fraud Detection in Stock Market VIEW
AI/ML in Stock Market Surveillance VIEW
Recent SEBI Amendments (2023-24) VIEW
ESG Disclosures in Stock exchange VIEW
IPO Norm Reforms VIEW
Bangalore University B.com Notes

Costing Methods 4th Semester BU B.Com SEP 2024-25 Notes

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Unit 1 [Book]
Job Costing Introduction, Meaning, Features, Advantages, Limitations VIEW
Preparation of Job Cost Sheet, Steps in preparation of Job Cost Sheet VIEW
Job Cost Sheet, Reports in Job Costing System VIEW
Accounting of Costs for a Job VIEW
Batch Costing Introduction Meaning, Features, Applications VIEW
Economic Batch Quantity (EBQ) VIEW
Unit 2 [Book]
Introduction, Meaning, Essential Features, Types of Contract Costing, Cost-plus Contract, Target-price Contracts VIEW
Important Terminologies of Contract Costing: Cost of work Certified, Cost of Work, Uncertified-Work-in-progress, Retention money, Notional Profit, Estimated Profit, Escalation Clause VIEW
Profit on incomplete Contract VIEW
Principles of Incomplete Contract VIEW
Unit 3 [Book]
Process Costing, Introduction Meaning VIEW
Preparation of Process account VIEW
Important aspect of Process Account, Losses, Normal Process Loss, Abnormal Process Loss, Abnormal Gain, Inter process profit VIEW
Unit 4 [Book]
Joint Product Meaning, Accounting for Joint Products VIEW
By-Product Meaning, Accounting for By-products VIEW
Methods for allocation of Joint Cost VIEW
Unit 5 [Book]
Introduction, Nature of Operating Cost VIEW
Simple Cost Unit VIEW
Composite Cost unit, Methods of ascertaining Composite cost unit: Simple Average and Weighted Average VIEW
Transport Sector Introduction, Types of Cost under Transport Sector: Standing/Fixed Cost Variable/Running Cost, Maintenance Charges VIEW
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
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