Category: Bangalore University B.com Notes

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
Bangalore University B.com Notes

Financial Management Bangalore University B.Com 5th Semester NEP Notes

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Unit 1 Introduction Financial Management
Meaning of Finance VIEW
Business Finance VIEW
Finance Function, Objectives of Finance Function VIEW
Organization of Finance function VIEW
Financial Management VIEW
Goals of Financial Management VIEW
Scope of Financial Management VIEW
Functions of Financial Management VIEW
Financial Decisions VIEW
Role of a Financial Manager VIEW
Financial Planning VIEW
Steps in Financial Planning VIEW
Principles of Sound/Good Financial Planning VIEW
Factors influencing a sound financial plan VIEW
Financial analyst, Role of Financial analyst VIEW
Unit 2 Time Value of Money
Introduction, Meaning of Time Value of Money VIEW
Time Preference of Money VIEW
Techniques of Time Value of Money VIEW
Compounding Technique-Future value of Single flow, Multiple flow and Annuity VIEW
Discounting Technique-Present value of Single flow, Multiple flow and Annuity VIEW
Doubling Period- Rule 69 and 72 VIEW
Unit 3 Financing Decision
Capital Structure Meaning, Introduction VIEW
Factors determining Capital Structure VIEW
Optimum Capital Structure VIEW
Computation & Analysis of EBIT, EBT, EPS VIEW
Leverages VIEW
Types of Leverages:
Operating Leverage VIEW
Financial Leverage VIEW
Combined Leverages VIEW
Unit 4 Investment & Dividend Decision
Investment Decision, Introduction, Meaning VIEW
Capital Budgeting Features, Significance, Process VIEW
Steps in Capital Budgeting Process VIEW
Capital Budgeting Techniques: VIEW
Payback Period VIEW
Accounting Rate of Return VIEW
Net Present Value VIEW
Internal Rate of Return VIEW
Profitability index VIEW
Unit 5 Working Capital Management
Introduction, Meaning and Definition, Types of working capital VIEW
Operating cycle VIEW
Determinants of Working Capital VIEW
Estimation of Working capital requirements VIEW
Sources of Working Capital VIEW
Cash Management VIEW
Receivable Management VIEW
Inventory Management VIEW
Inventory Management Functions and Importance VIEW
*Significance of Adequate Working Capital VIEW
*Evils of Excess or Inadequate Working Capital VIEW
Bangalore University B.com Notes

Business Analytics Bangalore University BBA 4th Semester NEP Notes

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Unit 1 Introduction to Business Analytics {Book}
Business Analytics, Terminologies used in Analytics: Business Analytics VIEW
Business Intelligence VIEW
Meaning, Importance, Scope, Uses of Business Analytics VIEW
Architecture of Business Analytics VIEW
Types of Analytics: Descriptive, Diagnostics, Predictive, Prescriptive VIEW
Application of Business analytics VIEW
Introduction to Data Science and Big Data VIEW

 

Unit 2 Role of Data in The Organization {Book}
Sources of data VIEW
Use of Data in Decision making VIEW VIEW
Importance of data quality VIEW VIEW
Dealing with missing or incomplete data VIEW
Types of Digital Data: Structured, Semi Structured, Unstructured Data VIEW
Data Warehouse VIEW VIEW
Data Mining VIEW
Data Integration: What, need, advantages, approaches of Data integration VIEW
Data profiling VIEW VIEW

 

Unit 3 Tools Used for Data Analytics {Book}
Introduction to data analytics software VIEW
Types of Data analytics software, Open source and Proprietary software VIEW

 

Unit 4 Database Orientation {Book}
Database VIEW
Types of Structures, DBMS VIEW
RDBMS VIEW
Relational Database Language VIEW
Introduction to SQL, Features of SQL, SQL Languages VIEW
DDL commands: Create, Add, Drop VIEW
Constraints in SQL VIEW
DML Commands: Insert, Delete, Update VIEW
Data Query Language: Where clause, Order by, Group by VIEW
DCL commands: Grant, Revoke VIEW
TCL Commands: Commit, Roll Back, Save point VIEW
Aggregate Functions, Relational Algebra VIEW

 

Unit 5 Data Visualization Using Tableau {Book}
Introduction to Dimensions and measures VIEW VIEW
Types of Charts, (Pie Chart, Column Chart, Line Chart, Bar Chart, Area Chart, Scatter Chart, Bubble Chart, Stock Chart)
Basic understanding in Dashboard and Storyboard VIEW
Bangalore University B.com Notes

Investments in Commodity Markets Bangalore University B.com 4th Semester NEP Notes

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Unit 1 Introduction to Commodity Markets
Commodities Features, Classification and Origin of commodities markets VIEW
VIEW
Difference between Stock and Commodities Market VIEW
Purpose of commodity markets VIEW
Eco system of commodity market VIEW
Players in commodity trading VIEW
Commodities markets in India: Prospects and Challenges VIEW

 

Unit 2 Commodity Derivatives Overview
Introduction, economic benefits of derivatives VIEW VIEW
Types of commodity derivatives VIEW
Features of derivatives market VIEW
Factors contributing to the growth of derivatives VIEW
Functions of derivative markets VIEW
Exchange traded versus OTC derivatives VIEW
Traders in Derivatives markets VIEW
Derivatives market in India VIEW

 

Unit 3 Commodity Exchanges
Commodity Exchanges, Platform, Structure, Exchange membership, Capital requirements VIEW
Commodities traded on National exchanges VIEW
Instruments available for trading and Electronic Spot Exchanges VIEW
Products in commodity exchanges: Futures, forwards and Options [Features, Mechanics of buying & selling] VIEW
Major Commodity exchanges in India VIEW

 

Unit 4 Trading and Settlement in Commodity Markets
Trading, Clearing and Settlement in Derivatives Market VIEW
VIEW VIEW
SEBI Guidelines VIEW
Trading Mechanism VIEW
Types of Orders in Derivatives Market VIEW
Clearing Mechanism VIEW
NSCCL, its Objectives and Functions VIEW
Settlement Mechanism, Types of Settlement VIEW
Types of Risk VIEW VIEW
Types of Margins, SPAN Margin VIEW
Bangalore University B.com Notes

Corporate Governance Bangalore University B.com 4th Semester NEP Notes

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Unit 1 Corporate Governance
Corporate Governance Introduction, Its Importance VIEW
Principles, OECD Principles of corporate governance VIEW
Theories of Corporate governance: Agency theory and Stewardship theory VIEW
Models of Corporate governance around the world VIEW
Need for good Corporate governance VIEW
Evolution of Corporate Governance: Ancient and Modern Concept VIEW
Generation of Value from Performance VIEW
Nature and Scope of Corporate Governance VIEW

 

Unit 2 Corporate and Board Management
Corporate Business Ownership Structure VIEW
Single Person Company VIEW
Partnership company VIEW
Cooperatives Company VIEW
Joint Sector Company VIEW
Public enterprise VIEW
Board of Directors, Role VIEW
Board of Directors Composition, VIEW
Board of Directors Systems and Procedures VIEW
Types of Directors: Promoter/Nominee/Shareholder/Independent VIEW
Rights, Duties and Responsibilities of Directors, Fiduciary relationship VIEW
Role of Directors and Executives VIEW
Responsibility for Leadership VIEW
Harmony between Directors and Executives VIEW
Training of Directors: Need, objective, methodology VIEW
Scope and Responsibilities for directors VIEW
Competencies for directors VIEW
Executive Management Process VIEW
Executive Remuneration VIEW
Functional Committees of Board VIEW VIEW
Rights and Relationship of Shareholders and Other Stakeholders VIEW

 

Unit 3 Legal and Regulatory Framework of Corporate Governance
Need for Legislation of Corporate Governance VIEW VIEW
Legislative Provisions of Corporate Governance in Companies Act 1956 VIEW
Securities (Contracts and Regulations) Act, 1956 (SCRA) VIEW
Depositories Act 1996 VIEW
Securities and Exchange Board of India Act 1992 VIEW VIEW
Listing Agreement VIEW
Banking Regulation Act, 1949 VIEW
Other Corporate Laws VIEW
Legal Provisions relating to Investor Protection VIEW VIEW

 

Unit 4 Board Committees and Role of Professionals
Board Committees: Remuneration Committee, Shareholders’ Grievance Committee, Other committees VIEW
Audit Committee VIEW
Need, Functions and Advantages of Committee Management VIEW
Constitution and Scope of Board Committees, Board Committees Charter VIEW
Terms of Reference and Accountability and Performance Appraisals VIEW
Attendance and participation in committee meetings VIEW
Independence of Members of Board Committees VIEW
Disclosures in Annual Report VIEW
Integrity of Financial Reporting Systems VIEW
Role of Professionals in Board Committees VIEW
Role of Company Secretaries in compliance of Corporate Governance VIEW

 

Unit 5 Corporate Governance Codes and Practices
Corporate Governance Codes and Practices Introduction, Study of Codes of Corporate Governance VIEW
Major Expert Committees’ Reports of India VIEW VIEW
VIEW VIEW
Best Practices of Corporate Governance VIEW
Value Creation through Corporate Governance VIEW
Corporate Governance Ratings VIEW
Bangalore University B.com Notes

Artificial Intelligence Bangalore University B.com 4th Semester NEP Notes

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Bangalore University B.com Notes

Business Regulations Bangalore University B.com 4th Semester NEP Notes

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Unit 1 Introduction [Book]
Meaning, Definition of Business Law VIEW
Sources of Business Law VIEW
Types of Business Law VIEW
Employment Law VIEW
Immigration Law VIEW
Consumer Goods Sales Law VIEW VIEW
Contract Law VIEW VIEW
Antitrust Law VIEW
Intellectual Property Law VIEW
Business Formation Law VIEW

 

Unit 2 Contract Law [Book]
Indian Contract Act 1872, Definition and meaning of Contract VIEW
Essentials of Valid contract VIEW
Classification of contract VIEW
Breach of Contract VIEW
Remedies to Breach of Contract VIEW
Sale of Goods Act 1930; Definition of contract of sale VIEW
Essentials of contract of sale VIEW
Conditions and Warrantees VIEW VIEW
Rights and Duties of buyer VIEW
Rights of unpaid seller VIEW

 

Unit 3 Intellectual Property Rights and Information Technology Law [Book]
Intellectual Property Rights Introduction, Need VIEW
Kinds of Intellectual Property Rights Meaning:
Patents VIEW
Copyrights VIEW
Trademarks VIEW
Trade Secrets VIEW
Geographical Indication VIEW
Patents Meaning, Salient Features of Patents VIEW
Conditions for an Invention to be Patented VIEW
Procedure for obtaining a Patent VIEW
Opposition to Grant of Patents, Term and Expire of Patent VIEW
Restoration and surrender of Lapsed patents VIEW
Remedies available to the Patent owner for Infringement of Patent Rights VIEW
Information Technology Act 2000 Introduction, Need and objective of Information Technology Act VIEW
Cyber Law in India VIEW VIEW
Cyber Crimes Meaning and Types VIEW
Cyber Crimes Offences and penalties VIEW
Cyber space, Digital signature VIEW
Private key, Public key VIEW
Encryption VIEW
Digital signature certificate VIEW

 

Unit 4 Competition and Consumer Laws [Book]
Competition Act 2002, Objectives VIEW
Features of Competition Act 2002 VIEW
Competition Appellate Tribunal VIEW
Offences and Penalties under Competition Act 2002 VIEW
Competition Commission of India; Powers and Duties VIEW
Consumer Protection Act 1986, Introduction, Objectives and Need VIEW
Consumer VIEW
Consumer Dispute VIEW
Defect, Deficiency, Unfair Trade Practices and Services VIEW
Rights of Consumer VIEW
Consumer Redressal Agencies: District Forum, State Commission and National Commission VIEW

 

Unit 5 Environment Protection Law [Book]
Environment Protection Act 1986, Objectives, Definitions of Environment, Environment Pollutant, Environment pollution, Hazardous Substances and Occupier VIEW
VIEW
Types of Pollution VIEW
Powers of Central Government to protect Environment in India VIEW
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