Category: Bangalore University B.com Notes

Bangalore University B.com Notes

Financial Management 3rd Semester BU B.COM SEP 2024-25 Notes

indiafreenotesby indiafreenotes1
Unit 1 [Book]
Introduction, Meaning of Finance VIEW
Finance Function, Objectives of Finance function VIEW
Organization of Finance function VIEW
Meaning and Definition of Financial Management VIEW
Goals of Financial Management VIEW
Scope of Financial Management VIEW
Functions of Financial Management VIEW
Financial Decisions VIEW
Role of Finance manager in India VIEW
Financial planning VIEW
Steps in Financial Planning VIEW
Principles of a Sound Financial plan VIEW
Factors affecting financial plan VIEW
Unit 2 [Book]
Introduction Meaning of Time Value of Money VIEW
Time Preference of Money VIEW
Techniques of Time Value of Money VIEW
Future Value: Single Flow Uneven Flow and Annuity VIEW
Present Value: Single Flow, Uneven Flow and Annuity VIEW
Doubling Period: Rule 69 and 72 VIEW
Concept of Valuation VIEW
Valuation of Bond VIEW
Valuation of Debentures VIEW
Preference Shares VIEW
Equity Shares VIEW
Unit 3 [Book]
Introduction, Meaning and Definition of Capital Structure VIEW
Factors determining the Capital Structure VIEW
Concept of Optimum Capital Structure VIEW
EBIT-EPS Analysis VIEW
Leverages: Meaning and Definition VIEW
Types of Leverages:
Operating Leverage VIEW
Financial Leverage VIEW
Combined Leverages VIEW
Unit 4 [Book]
Investment Decisions VIEW
Introduction, Meaning and Definition of Capital Budgeting, Features, Significance VIEW
Steps in Capital Budgeting Process VIEW
Techniques of Capital budgeting: VIEW
Traditional Methods:
Payback Period VIEW
Accounting Rate of Return VIEW
Discounted Cash Flow (DCF) Methods VIEW
Net Present Value VIEW
Internal Rate of Return VIEW
Internal Rate of Return under Trail and Error Method using Interpolation and Extrapolation VIEW
Profitability Index VIEW
Unit 5 [Book]
Introduction, Dividend Decisions, Meaning VIEW
Types of Dividends VIEW
Types of Dividends Polices VIEW
Significance of Stable Dividend Policy VIEW
Determinants of Dividend Policy VIEW
Dividend Theories VIEW
Theories of Relevance Model VIEW
Walter’s Model and Gordon’s Model VIEW
Excel Utility (Only adopted for Internal Assessment & should not consider for University Examination) —-
Creation of Organization Chart for Finance using Excel Shapes Designing a Financial Plan for Startup with Variables Calculation of PV, PVAF and IRR, PBP, DCF Methods using excel utilities and formulas, Annuity Vs Lumpsum Analysis Leverage Calculator Capital Budgeting Calculations VIEW
Bangalore University B.com Notes

Corporate Accounting 3rd Semester BU B.Com SEP 2024-25 Notes

indiafreenotesby indiafreenotes1
Unit 1 [Book]
Issue of Shares VIEW
Initial Subscription of Shares VIEW
Right Issue of Shares VIEW
Private Placement of Shares VIEW
IPO VIEW
FPO VIEW
Book Building VIEW
Prospectus VIEW
Red herring Prospectus VIEW
Issue of Bonus Shares, Reasons for issuing Bonus Shares, Legal Framework VIEW
Relevant Provisions of the Companies Act, 2013 for issuing Bonus Shares VIEW
Students are advised to go through some of the IPO documents which is available in the Public Domain) VIEW
Buyback of Shares Meaning, Objectives, Legal framework for Buyback under the Companies Act, 2013 VIEW
Unit 2 [Book]
Introduction, Meaning and Definition of Underwriting, Importance of Underwriting in Raising Capital VIEW
Types of Underwriting: Firm Underwriting, Conditional Underwriting, and Sub-Underwriting VIEW
Calculation of Liabilities and Commission: Gross Liability and Net Liability VIEW
Marked Applications and Unmarked Applications VIEW
Proportionate Liability in Syndicated Underwriting VIEW
Accounting for Underwriting: Treatment of Underwriting Commission in the Company’s Book and Settlement between Parties VIEW
Preparation of Statement of Underwriters Liability VIEW
** ****
Role of Underwriters in Capital Markets VIEW
Ethical Practices in Underwriting VIEW
Key Clauses in Underwriting Agreements VIEW
SEBI Guidelines on Commission Rates and Responsibilities VIEW
Unit 3 [Book]
Introduction Meaning and Need for Valuation of Shares VIEW
Factors affecting Value of Shares VIEW
Methods of Share Valuation illustration on:
Intrinsic Value Method VIEW
Yield Method VIEW
Earning Capacity Method VIEW
Fair Value Method VIEW
Rights Issue VIEW
Valuation of Rights Issue VIEW
Valuation of Warrants: Australian Model, Shivaraman-Krishnan Model VIEW
Unit 4 [Book]
Introduction, Meaning Concept of Profit (or Loss) Prior to the date of Incorporation VIEW
Pre-incorporation vs. Post-incorporation Periods VIEW
Calculation of Apportionment Ratios:
Sales Ratio VIEW
Time Ratio VIEW
Weighted Ratio VIEW
Treatment of Capital and Revenue Incomes and Expenditures VIEW
Ascertainment of pre-incorporation and post- incorporation profits by preparing statement of Profit and Loss (Vertical Format) as per schedule III of Companies Act, 2013 VIEW
Unit 5 [Book]
Statutory Provisions regarding Maintenance of Accounts by Company Section 128, 129, 134 VIEW
Fundamental Accounting assumption:  Going Concern, Accrual, Consistency VIEW
Annual Returns under Section 92, (Form AOC-4 & MGT-7A) VIEW
Preparation of Financial Statements of Companies as per schedule III to companies act, 2013 VIEW
Schedule 7 to Companies Act of 2013 for understanding the Rate of Depreciation on Key assets such as Plant and Machinery, Furniture and Fixtures, Office equipment, Vehicle, buildings, Intellectual Properties and Intangible Assets VIEW
Bangalore University B.com Notes

Computer Accounting Tally Prime 2nd Semester BU B.Com SEP Notes

indiafreenotesby indiafreenotes2
Bangalore University B.com Notes

Business Data Analysis BU B.Com 2nd Semester SEP Notes

indiafreenotesby indiafreenotes1
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]
Correlation Meaning and Definition, Uses VIEW
Types of Correlation VIEW
Karl Pearson’s Coefficient of Correlation probable error VIEW
Spearman’s Rank Correlation Coefficient VIEW
Regression Meaning, Uses VIEW
Regression lines, Regression Equations VIEW
Correlation Coefficient through Regression Coefficient VIEW
Unit 5 [Book]
Introduction, Meaning, Uses, Components of Time Series VIEW
Methods of Trends VIEW
Method of Moving Averages Method of Curve VIEW
Fitting by the Principle of Least Squares VIEW
Fitting a straight-line trend by the method of Least Squares VIEW
Computation of Trend Values VIEW
Bangalore University B.com Notes

Human Resource Management 2nd Semester BU B.Com SEP Notes

indiafreenotesby indiafreenotes1
Unit 1 [Book]
Evolution of Human Resource Management VIEW
Context of Human Capital Management VIEW
The importance of the Human factor as Capital in the present era VIEW
Challenges in Sourcing Right Candidates VIEW
Role of Human Resource Manager VIEW
Human Resource Inclusive Growth and Affirmative action VIEW
Human Resource Policies VIEW
Human Resource Accounting VIEW
Human Resource Audit VIEW
Unit 2 [Book]
Dynamics of Employee-Management Relationship VIEW
Talent Management VIEW
Talent Acquisition VIEW
Job Analysis VIEW
Job Description vs. Job Specification VIEW
Methods of Collecting Job Analysis Information VIEW
Role of Recruitment and Selection VIEW
Recruitment Policy VIEW
External and Internal Sources of Recruiting Merits and Demerits VIEW
Selection Process VIEW
Types of Interview VIEW
Orientation VIEW
Induction VIEW
Training and Development VIEW
Steps in Training Process VIEW
Career and Succession Planning:
Career Stages VIEW
Career Development VIEW
Career Management VIEW
Succession Planning VIEW
Case Discussion on Succession Planning VIEW
Unit 3 [Book]
Nature and Methods of Performance Evaluation, Feedback, Industry Practices VIEW
Promotion VIEW
Demotion VIEW
Transfer VIEW
Separation VIEW
Implication of Job Change VIEW
Control Process, Importance, Methods VIEW
Requirement of effective Control Systems VIEW
Grievances, Causes, Implications, Redressal methods VIEW
Outsourcing and its HR Dimensions VIEW
Human Resource Planning VIEW
Voluntary Redundancy VIEW
Downsizing, Ways of Downsizing VIEW
Importance of Bench Marking VIEW
Unit 4 [Book]
Emerging Trends in Corporate Structure, Strategy and Culture VIEW
Impact of Technology on Organizational Design VIEW
Mechanistic Vs Adoptive Structures VIEW
Formal and Informal Organisation VIEW
Comparative Management Styles and Approaches VIEW
World Management Vs Japanese Management Practices VIEW
International Human Capital Management VIEW
Role of Technology in Human Resource Management VIEW
Unit 5 [Book]
Ethics in HRM VIEW
Unfair Employee benefits and Compensation Plans VIEW
Discriminatory practices based on Gender, Race, Disability, Age and Other aspects VIEW
Unfair Recruitment Practices VIEW
Wrong Communications in groups VIEW
Unethical Accounting of Salary and Perquisites VIEW
Conflict of interest in the Organization VIEW
Bangalore University B.com Notes

Modern Banking 2nd Semester BU B.Com SEP Notes

indiafreenotesby indiafreenotes1
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
Regional Rural Bank VIEW
Foreign Banks 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
Meaning of Banker and Customer VIEW
Banker and Customer Relationship VIEW
General Relationship, Special Relationship VIEW
Termination of Banker Customer Relationship VIEW
Unit 3 [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 4 [Book]  
Meaning, Definition and Scope of Digital Banking VIEW
Evolution from Traditional Banking to Digital Banking VIEW
Advantages of Digital Banking VIEW
Digital Banking Services VIEW
Internet Banking VIEW
Mobile Banking VIEW
Card Payments VIEW
UPI VIEW
ATMs VIEW
Digital Funds Transfer:  
NEFT VIEW
IMPS VIEW
RTGS VIEW
Mobile Wallets VIEW
Payment Apps (Paytm, Google Pay, Apple Pay, Merchant Payments) VIEW
Contactless Payment VIEW
Nature and Concepts of Blockchain Technology (BC) VIEW
Artificial Intelligence (AI) in Banking VIEW
Unit 5 [Book]  
Introduction to Business Ethics in Banking, Meaning of Business Ethics and its importance in Banking VIEW
Ethical Issues in Banking VIEW
Regulatory framework for Banking Ethics:  
RBI Guidelines for Banking Ethics VIEW
SEBI Regulations for Banking Ethics VIEW
Basel Committee principles VIEW
Ethical Leadership and Culture in Banking VIEW
Impact of Technology on Ethical Practices in Banking Operations VIEW
Bangalore University B.com Notes

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

indiafreenotesby indiafreenotes1
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

indiafreenotesby indiafreenotes1
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

indiafreenotesby indiafreenotes1
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

indiafreenotesby indiafreenotes1
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
error: Content is protected !!