Category: Bangalore University B.com Notes

Bangalore University B.com Notes

Constitution of India Bangalore University B.com 3rd Semester NEP Notes

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Unit 1 [Book]

Chapter 1: Philosophical and Political Foundations of India:
Dharma and Danda VIEW
Buddhist VIEW
Liberal (Raja Rammohun Roy) VIEW
Subaltern (Ranajit Guha) VIEW
Colonial impact on Indian Society VIEW
Nationalist Perspective (Swamy Vivekananda and Sri Aurobindo) VIEW

Chapter 2: Political values and Ideals during Freedom Struggle:
Non-Violence, Tolerance, Satyagraha and Swadeshi (Gandhi) VIEW
Swarajya (Tilak) VIEW
Integral Humanism (Deen Dayal Upadhyay) VIEW
Voluntarism (Vinoba Bhave) VIEW

Chapter 3: Political Contribution of Regional Freedom Struggle:
Kittur Rani Chennamma VIEW
Hardekar Manjappa VIEW
Madikeri Peasants VIEW
Halagali Bedas VIEW

 

Unit 2 Constitutional Development and its Philosophy [Book]
Chapter 4:
Historical Background of Constitutional Development in India VIEW
Constitutional Developments between 1857 to 1952 (only Acts during this period must be taught) VIEW
Composition and Debates of Constituent Assembly VIEW
Working of Constituent Committees VIEW
Chapter 5:
Philosophy and Features of Indian Constitution, Preamble, Salient Features, Constitutionalism VIEW
Dr B.R. Ambedkar and Nehru’s Contribution in the making of the Constitution VIEW
Chapter 6: Working of the Constitution
Fundamental Rights VIEW
Union-State and Inter State Relations (Art 263, Inter State disputes and Trade and Commerce) VIEW
Important Amendments to the Indian Constitution VIEW
Parliamentary Committees (Standing, Ad hoc and Departmental) VIEW

 

Unit 3 [Book]
Chapter 7: Parliamentary and Constitutional Institutions
Legislature (Upper and Lower house) VIEW
Executive Composition and Powers VIEW
Judiciary (High Court and Supreme Court, its Composition and Jurisdiction) VIEW
Comptroller and Auditor General VIEW
Inter-State Council VIEW
Election Commission of India VIEW
Chapter 8:
Role and Responsibilities of Citizens under Indian Constitution VIEW
Concept of Citizenship, Citizenship Amendment Act. VIEW
Fundamental Duties VIEW
Right to Information Act VIEW
Civil Society VIEW

Chapter 9 Goals and Policies of National Development enshrined in the Constitution
Concept of National Development VIEW
Unity and Integrity of the Nation VIEW
Goals of Educational Policies VIEW
Role of Teachers and Students in Nation Building VIEW
Bangalore University B.com Notes

Company Law and Administration Bangalore University B.com 3rd Semester NEP Notes

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Unit 1 Indian Companies Act 2013 [Book]
Introduction to Company Law, Evolution VIEW VIEW
Nature of Joint Stock Company VIEW VIEW
Overview of Companies Act 2013, Objectives, Significance of Companies Act 2013 VIEW
Body Corporate Meaning, Features VIEW
Classification of Companies VIEW
Distinction between Private Company and Public Company VIEW
Doctrine of Lifting the veil of Corporate entity VIEW
CSR Meaning, Scope VIEW
Provisions for CSR Activities under Schedule VII of the Companies Act 2013 VIEW

 

Unit 2 Formation of a New Company [Book]
Stages in Formation of a company as per Companies Act 2013 VIEW
Documents required for the formation of company VIEW
Memorandum of Association Meaning, Definition, Purpose and Content of Memorandum of Association VIEW
Articles of Association: Meaning, Definition, Contents and Alteration of Articles of Association VIEW
Distinction between Memorandum of Association and Articles of Association VIEW
Doctrine of Ultravires VIEW
Doctrine of Constructive notice and Doctrine of Indoor Management VIEW
Prospectus Meaning, Definition, Contents VIEW
Types and Registration of Prospectus VIEW
Statement in lieu VIEW
Misstatement in prospectus and its consequences VIEW

 

Unit 3 Capital Structure and Accounts of Companies [Book]
Share Capital Meaning, Definition VIEW
Types of Share Capital VIEW VIEW
Rules Regarding Issue of Shares VIEW
Distinction between Preference shares and equity shares VIEW
Debenture Meaning, Definition, Types VIEW
Rules Regarding Issue of Debenture VIEW VIEW VIEW
Distinction between Share and Debenture VIEW
Accounts of companies: Statutory books and Financial Statements VIEW

 

Unit 4 Administrative and Managerial role of a Company [Book]
Overview of Administrative and Managerial role, Key Managerial Personnel: VIEW
Director Meaning, Definition, Director Identification Number, Position, Rights VIEW
Director Liabilities VIEW
Director Duties, Power VIEW
Director Qualification, Disqualification VIEW
Director Appointment, Removal and Resignation of director VIEW
Meaning and role of Managing Director VIEW
Whole Time Directors VIEW
C-suite Executives, CEO, CFO, COO, CTO, CKO, CRO and CIO VIEW
Resident Director, Independent Director VIEW
Women Director VIEW
Company Secretary Meaning, Definition, Appointment of Company Secretary, Functions of CS, Duties and Responsibilities VIEW
VIEW
Audit Committee: Meaning and Functions of Audit Committee VIEW
VIEW

 

Unit 5 Corporate Meeting [Book]
Introduction to Corporate Meeting Meaning, Definitions and Types VIEW
VIEW
Proceedings under Section 118 of the Companies Act 2013 VIEW
Requisite of Valid Meeting:
Notice VIEW VIEW
Agenda VIEW
Chairman VIEW VIEW
Quorum VIEW
Proxy VIEW
Resolutions VIEW
Minutes VIEW
Postal Ballot, E- voting VIEW
Video Conferencing VIEW
Board of Directors (BODs) Meaning, Definitions, Board Meeting, Committee Meeting VIEW
Meeting of Board of Directors (BODs) VIEW
Winding Up of Company Meaning, Definition and Modes of Winding up VIEW
Official Liquidator Meaning, Powers and Duties VIEW
Consequences of Winding up of a Company VIEW
Bangalore University B.com Notes

Indian Financial Services Bangalore University B.com 3rd Semester NEP Notes

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Unit 1 Overview of Financial System [Book]
Introduction to Financial System, Features VIEW
Constituents of Financial System VIEW
Financial Institutions VIEW VIEW
Financial Services VIEW VIEW
Financial Markets VIEW VIEW
Financial Instruments VIEW VIEW
VIEW VIEW

 

Unit 2 Financial Institutions [Book]
Financial Institutions, Characteristics VIEW
Broad Categories:
Money Market Institutions VIEW VIEW
Capital Market Institutions VIEW VIEW
Objectives and Functions of Industrial Finance Corporation of India VIEW
Industrial Development Bank of India VIEW
State Financial Corporations VIEW
Industrial Credit and Investment Corporation of India VIEW
EXIM Bank of India VIEW VIEW
National Small Industrial Development Corporation VIEW
National Industrial Development Corporation VIEW
RBI Measures for NBFCs VIEW VIEW

 

Unit 3 Financial Services [Book]
Financial Services, Meaning, Objectives, Functions, Characteristics VIEW
Types of Financial Services VIEW
**Fund based Services and Fee based Services VIEW
**Factoring Services VIEW
Merchant Banking: Functions and Operations VIEW VIEW
Leasing VIEW
Mutual Funds VIEW VIEW
Venture Capital VIEW
Credit Rating VIEW VIEW

 

Unit 4 Financial Markets and Instruments [Book]
Meaning and Definition, Role and Functions of Financial Markets VIEW VIEW
Constituents of Financial Markets VIEW
Money Market Instruments VIEW
Capital Market and Instruments VIEW VIEW
SEBI guidelines for Listing of Shares VIEW VIEW
Issue of Commercial Papers VIEW

 

Unit 5 Stock Markets [Book]
Meaning of Stock, Nature and Functions of Stock Exchange VIEW VIEW
Stock Market Operations VIEW VIEW
Trading, Settlement and Custody (Brief discussion on NSDL & CSDL) VIEW VIEW
BSE, NSE, OTCEI VIEW VIEW
Bangalore University B.com Notes

Business Mathematics & Statistics Bangalore University B.com 3rd Semester NEP Notes

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Unit 1 Commercial Arithmetic [Book]
Percentage VIEW
Cost, Profit and Selling price VIEW
Ratio Proportion VIEW
Problems on Speed and Time VIEW
Interest-Simple interest and Compound interest VIEW
Annuity VIEW

 

Unit 2 Theory of Equations [Book] No Update

 

Unit 3 Matrices and Determinants [Book] No Update

 

Unit 4 Measures of Central Tendency and Dispersion [Book]
Introduction Meaning and Definition, Objectives of measures of Central tendency VIEW
Types of averages: Arithmetic mean (Simple average only) VIEW
Median VIEW
Mode VIEW
Meaning and Objectives of measures of Dispersion VIEW
VIEW VIEW
Standard deviation and coefficient of Variation VIEW
Skewness VIEW VIEW
Problems on Direct method only VIEW

 

Unit 5 Correlation and Regression [Book]
Correlation: Meaning and definition-uses VIEW VIEW
VIEW
Karl Pearson’s coefficient of correlation (deviation from actual mean only) VIEW
Spearman’s Rank Correlation Coefficient VIEW
Regression Meaning VIEW
Regression Equations, Estimating x and y values VIEW
Finding correlation coefficient with Regression coefficient VIEW VIEW
Bangalore University B.com Notes

Corporate Accounting Bangalore University B.com 3rd Semester NEP Notes

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Unit 1 Issue of Shares [Book]
Shares Introduction, Meaning, features VIEW
Types of shares VIEW
Issue of shares VIEW VIEW
Subscription of shares, Minimum subscription, Over subscription VIEW
Pro-Rata allotment of Shares VIEW
Book Building procedure for issue of shares VIEW
Problems related to Journal entries on issue of shares at par, premium and discount VIEW
Unit 2 Underwriting of Shares [Book]
Introduction, Meaning and Need for underwriting VIEW
Advantages of Underwriting VIEW
SEBI Regulations regarding Underwriting VIEW
Underwriting Agreement VIEW
Underwriting Commission VIEW
Underwriter, Functions of Underwriter VIEW
Types of Underwriting VIEW
Marked and Unmarked Applications VIEW
Problems on determination of Liability of Underwriters VIEW
Underwriting Process VIEW
Unit 3 Valuation of Goodwill [Book]
Meaning, Circumstances, Factors of Valuation of Goodwill VIEW
Methods of Valuation of Goodwill:
Average Profit Method of Valuation of Goodwill VIEW
Super Profit Method of Valuation of Goodwill VIEW
Capitalization of Super Profit average Profit Method of Valuation of Goodwill VIEW
Annuity Method of Valuation of Goodwill VIEW
Capitalization of Profit Method VIEW
Annuity Method VIEW
Brand Meaning and features VIEW VIEW
Factors influencing value of brand VIEW
Circumstances of valuation of brand VIEW
Intellectual Property Rights (IPR): Meaning and features VIEW
Factors influencing value of IPR VIEW
Circumstances of valuation of IPR VIEW
Patents Meaning and features VIEW VIEW
Factors influencing value of patents VIEW
Circumstances of valuation of patent VIEW
Unit 4 Valuation of Shares [Book]
Meaning, Need for Valuation of Shares VIEW
Factors Affecting Valuation of Shares VIEW
Methods of Valuation:
Intrinsic Value Method of Shares VIEW
Yield Method of Shares VIEW
Earning Capacity Method of Shares VIEW
Fair Value of shares VIEW
Rights Issue VIEW
Valuation of Rights Issue VIEW
Valuation of Share Warrant VIEW
Unit 5 Company Final Accounts [Book]
Statutory Provisions regarding preparation of Company Final Accounts VIEW
Treatment of Special Items VIEW
Tax deducted at source VIEW
Advance payment of Tax VIEW
Provision for Tax VIEW
Depreciation VIEW
Interest on debentures VIEW
Dividends VIEW
Rules regarding payment of dividends VIEW
Transfer to Reserves VIEW
Preparation of Profit and Loss Account and Balance Sheet in vertical form VIEW
Bangalore University B.com Notes

Advanced Accounting BU B.com Old Syllabus Notes

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Unit 1 [Book]  
Business of Banking companies VIEW
Some important provisions of Banking Regulation Act of 1949, Brokerage, Discounts, Statutory Reserves, Cash Reserves VIEW
Minimum capital and reserves, Restriction on commission VIEW
Books of accounts VIEW
Special features of bank accounting VIEW
Final Accounts, Balance Sheet and Profit and Loss account VIEW
  VIEW
Interest on Doubtful debts VIEW VIEW
Rebate on bill Discounted VIEW
Acceptance, Endorsement and Other obligations VIEW
Problems as per new provisions  

 

Unit 2 Accounts of Insurance Companies [Book]  
(a) Life insurance: Accounting concepts relating to life insurance companies VIEW
Preparation of Final accounts of life insurance companies VIEW
Revenue account and Balance sheet VIEW
(b) General insurance: Meaning accounting concepts VIEW
Preparation of Final accounts VIEW

 

Unit 3 Inflation Accounting [Book]  
Need, Meaning, definition Importance, Role, Objectives, Merits, and Demerits of Inflation Accounting VIEW
Problems on Current purchasing power method (CPP) VIEW
Current cost accounting method (CCA) VIEW

 

Unit 4 Farm Accounting [Book]  
Meaning, Need and Purpose, Characteristics of farm accounting VIEW
Nature of Transactions, Cost and revenue VIEW
Apportionment of common cost VIEW
By product costing VIEW
Farm Accounting, Recording of transactions, problems VIEW

 

Unit 5 Investment Accounting [Book]  
Introduction, Nature of Investment Accounting VIEW
Investment Ledger VIEW
Different terms used; Cum dividend or Interest and ex-dividend or interest VIEW
Securities VIEW VIEW
Bonus Shares VIEW VIEW
Right Shares VIEW VIEW
Procedures of Recording shares VIEW
Bangalore University B.com Notes

Income Tax – I BU B.com Old Syllabus Notes

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Unit 1 Introduction to Income Tax [Book]  
Brief history of Indian Income Tax VIEW
Legal Framework:  
Types of taxes VIEW
Cannons of taxation VIEW
Definitions:  
Assessment, Assessment year, Income, Agricultural income, Assesses, Person, Casual income VIEW
Previous year including exception VIEW
Gross total income, Total income VIEW
Scheme of taxation VIEW
Meaning and Classification of Capital and Revenue VIEW
Income tax authorities: Powers & functions of CBDT, CIT & A.O VIEW

 

Unit 2 Exempted incomes[Book]  
Introduction, exempted incomes U/S 10. Only in the hands of individuals VIEW

 

Unit 3 Residential Status [Book]  
Residential status of an Individual’s, Determination of Residential status VIEW
Incidence of tax-problems on computation of Gross total Income VIEW

 

Unit 4 Income from Salary [Book]  
Meaning, definitions, Basis of charge, Advance salary, Arrears of salary, encashment of earned leave VIEW
All allowances VIEW
Perquisites VIEW
Profits in lieu of salary VIEW
Provident fund VIEW
Gratuity VIEW VIEW
Commutation of pension VIEW
Deductions from salary U/S 16 VIEW
Problems on computation of salary income VIEW

 

Unit 5 Income from House property [Book]  
Income from House property VIEW
Basis of charge VIEW
Deemed owners, Composite rent VIEW
Exempted income from house property VIEW
Annual value VIEW
Determination of Annual value, treatment of unrealized rent, loss due to vacancy, deductions from Annual value U/S 24 VIEW
Problems on computation of income from house property VIEW
Bangalore University B.com Notes

Costing Methods BU B.com Old Syllabus Notes

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Unit 1 Costing methods [Book]

  
Costing methods Meaning VIEW
Costing methods Importance VIEW
Costing methods Categories:  
Job Costing VIEW VIEW
Process or Operation costing VIEW VIEW

Unit 2 Job and Batch Costing [Book]  
Job Costing: Meaning, prerequisites, Job costing procedures, Features, Objectives, Applications, Advantages and Disadvantages of Job costing VIEW
Batch Costing Meaning, Advantages, Disadvantages VIEW
Determination of economic Batch Quantity VIEW
Comparison between Job and Batch Costing VIEW

Unit 3 Process costing [Book]  
Introduction, Meaning and Definition, Features of Process Costing VIEW
Comparison between Job costing and Process Costing VIEW
Applications, Advantages and Disadvantages of Process Costing VIEW
Treatment of normal loss, Abnormal loss and Abnormal gain VIEW
Rejects and Rectification – Joint and by-products costing problems under reverse cost method VIEW

Unit 4 Contract Costing [Book]  
Meaning, Features, Applications of Contract costing VIEW
Similarities and Dissimilarities between Job and Contract costing VIEW
Procedure of Contract costing VIEW
Profit on incomplete contracts VIEW

Unit 5 Operating Costing [Book]  
Introduction, Meaning and Application of Operating Costing VIEW
Power house costing or Boiler house costing VIEW
Canteen or Hotel costing VIEW
Hospital costing and Transport Costing, Problems VIEW
Bangalore University B.com Notes / Bangalore University BBA Notes

Digital Fluency Bangalore University NEP Notes

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Unit 1 Overview of Emerging Technologies [Book]
Artificial Intelligence VIEW
Machine Learning VIEW
Deep Learning VIEW
Database Management for Data Science VIEW VIEW
Big Data Analytics VIEW VIEW
Internet of Things (IoT) VIEW VIEW
Industrial Internet of Things (IoT) VIEW
Cloud computing and its Service Models VIEW VIEW
Cyber Security VIEW
Types of Cyber attacks VIEW
Unit 2 Applications of Emerging Technologies [Book]
Artificial Intelligence VIEW VIEW VIEW
Big Data Analytics VIEW VIEW
Internet of Things (IoT) VIEW
Cloud computing VIEW
Cyber Security VIEW VIEW
Unit 3 [Book]
Effective Communications Skills VIEW VIEW VIEW
Creative Problem Solving VIEW VIEW
Critical Thinking VIEW VIEW
Collaboration VIEW VIEW
Teamwork Skills VIEW VIEW
Innovation Thinking VIEW VIEW
Design Thinking VIEW VIEW
Use of tools in enhancing Skills VIEW VIEW
Bangalore University B.com Notes

Fundamentals of Investments in Capital Market Bangalore University B.com 2nd Semester NEP Notes

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Unit 1 An overview of capital market {Book}
Financial System Meaning, Definitions VIEW
Features and Functions of Financial System VIEW
Classification of Financial System VIEW VIEW
Basic functions of Capital Market VIEW
Basic functions of Money Market VIEW
Differences between Capital Market and Money Market VIEW
Classification of Capital Market VIEW
Kinds of Financial Instruments in the Industrial Securities Market VIEW

 

Unit 2 Primary and Secondary Market {Book}
Meaning and Role of Primary Market VIEW
Methods of floating New Issue:
IPO VIEW VIEW
FPO VIEW
Bonus Issue VIEW
Right Issue VIEW VIEW
Private Placement VIEW
Intermediaries (Players) in the New Issue Market VIEW
Benefits and Limitations of Primary Market VIEW
Secondary Market Meaning and Role of Secondary Market VIEW
Structure & Functions of Secondary Market VIEW
Benefits and Limitations of Secondary Market VIEW
Differences between Primary Market and Secondary Market VIEW
Stock Exchange Meaning and Role of Stock Exchange, Functions VIEW
Benefits and Limitations of Stock Exchange VIEW
Trading and Settlement System in Stock Exchanges VIEW
DEMAT A/C, Procedure for Opening and operating DEMAT A/C VIEW
Online Trading (Investment) Procedure in Stock Exchanges VIEW
Stock Brokers Types and Functions VIEW
Objectives of NSE, BSE & OTCEI VIEW

 

Unit 3 Investment Avenues {Book}
Meaning and Objectives of Investment VIEW VIEW
Meaning and Types of Investment Avenues VIEW
Bank Fixed Deposits in Banks VIEW
Fixed Deposits in Companies VIEW
Post Office Monthly Income and Other Schemes VIEW VIEW
Public Provident Fund, NPS VIEW
Equity Shares VIEW
Preference Shares VIEW
Mutual Funds VIEW
Debentures VIEW VIEW
Systematic Investment Plans (SIPs) VIEW
Gold ETF, RBI Bonds VIEW
Unit Linked Insurance Plan (ULIP) VIEW

 

Unit 4 Securities and Exchange Board of India SEBI {Book}
Constitution and Objectives of SEBI VIEW
Powers and Functions of SEBI VIEW VIEW
SEBI Committees VIEW VIEW
SEBI Departments VIEW
SEBI Guidelines for Primary and Secondary Markets VIEW VIEW
Role of SEBI in the protection of investor interests VIEW
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