Category: Osmania University B.com Notes

Osmania University B.com Notes

Investment Management Osmania University B.com 6th Semester Notes

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Unit 1 {Book}
Investment Management VIEW
Objectives of Investment Management VIEW
Investment Vs Speculation VIEW
Investment Vs Gambling VIEW
Factors affecting Investment Decisions VIEW
Investment Alternatives: Factors influencing Selection of Investment Alternatives VIEW
Types of Investors VIEW

 

Unit 2 {Book}
Meaning of Risk- Risk Vs Uncertainty VIEW
Causes of Risk VIEW
Types of Risks VIEW
Risk and Return of a Single Asset VIEW
Ex-Ante and Ex-Post VIEW
Risk-Return Relationship VIEW
Risk Return Trade off VIEW

 

Unit 3 {Book}
Concept of Index VIEW
Methods of computing stock indices VIEW
Leading Stock Price Indices in India, Stock Market Index: Sensex and Nifty VIEW
Uses of Market Index VIEW

 

Unit 4 {Book}
Time Value of Money VIEW
Techniques of Time Value of Money VIEW

 

Unit 5 {Book}
Portfolio Analysis VIEW
Traditional Vs Modern Portfolio Analysis VIEW
Rationale of Diversification VIEW
Markowitz Portfolio Theory VIEW
Effect of Combining the Securities VIEW
Measurement of Expected Return and Risk of Portfolio VIEW VIEW

 

Osmania University B.com Notes

Corporate Governance Osmania University B.com 6th Semester Notes

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Unit 1 Corporate Governance {Book}
Corporate Governance: Meaning, Definition and Benefits VIEW
Evolution and Historical Perspective of Corporate Governance VIEW
Nature and Scope of Corporate Governance VIEW
Need for Corporate Governance VIEW
Essentials of Corporate Governance VIEW
Objective and Need of Corporate Governance VIEW
Benefits of Corporate Governance VIEW
Limitations of Corporate Governance VIEW
Structure of Corporate Governance VIEW
Theories of Corporate Governance VIEW

 

Unit 2 Corporate Governance Committees and Models {Book}
CG Committees: Greenbury Committee, Hampel Committee VIEW
Cadbury Committee VIEW
Sarbanes-Oxley Act, 2002 VIEW
Blue Ribbon Committee VIEW
King Committee VIEW
Kumara Mangalam Birla Committee VIEW
Narayana Murthy Committee VIEW
CII Task Force Committee VIEW
CG Models- Anglo- American, German, Japanese and Indian Model VIEW

 

Unit 3 Corporate Governance and Social Responsibility {Book}
Corporate Social Reporting VIEW
Types of Corporate Social Reporting VIEW
Role of CSR towards Society Employees, Government, Stakeholders and Consumers VIEW
Nature of Corporate Social Responsibility VIEW
CSR Principles VIEW
CSR Strategies VIEW
Models of Corporate Social Reporting VIEW
Best Practices of CSR VIEW
Sachar Committee Report VIEW

 

Unit 4 Accountability in Corporate Governance {Book}
Accountability Definition and Importance VIEW
Accounts and Financial Reporting VIEW
Stakeholders Influence VIEW
Social Responsibility and Accountability VIEW
Reflection of Stakeholder’s Accountability in Legislation VIEW
Guidance on Stakeholders and Shareholders Interest VIEW
Role of Top Management in Corporate Governance VIEW
Role of Auditors in Corporate VIEW
Role of Shareholders & Other Stakeholders in Corporate Governance VIEW

 

Unit 5 Issues in Corporate Governance {Book}
Role of Promoters, Nominee Directors and Mismanagement VIEW
Corporate Frauds VIEW
Negligent Role of Auditors Banks, Supervision and Control of Stock Exchanges VIEW
Whistle Blowing Policy VIEW
RBI VIEW
Ministry of Corporate Affairs towards Building Ethical and Sustainable Organization VIEW VIEW
Osmania University B.com Notes

Accounting Standards Osmania University B.com 6th Semester Notes

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Unit 1 Introduction: {Book}
Introduction to Accounting, Concept of Accounting Theory VIEW VIEW VIEW
Role of Accounting theory VIEW
Classification of Accounting Theory VIEW
Deductive and inductive approach in theory formulation VIEW
Accounting Principles VIEW
Accounting Concepts and Conventions VIEW
Accounting Standard: Concept, Evolution VIEW VIEW

 

Unit 2 Standards Relating to Financial Reporting & Disclosure {Book}
Ind AS-101: First time adoption of Indian Accounting Standards VIEW
Ind AS-1: Presentation of Financial Statements VIEW
Ind AS-7: Cash Flow Statements VIEW VIEW
Ind AS-8: Accounting Policies, Changes in Accounting Estimates and Errors VIEW
Ind AS-10: Events after the Balance Sheet Date VIEW
Ind AS-24: Related Party Disclosures VIEW
Ind AS- 34: Interim Financial Reporting VIEW
Ind AS-105: Non-Current assets held for sale and discontinued operations VIEW
Ind AS- 108: Operating Segments VIEW

 

Unit 3 Standards Providing Guidance on Financial Statement Items {Book}
Ind AS-2: Inventories VIEW
Ind AS-11: Construction contracts VIEW
Ind AS-12: Income taxes VIEW
Ind AS-16: Property, Plant and Equipment VIEW
Ind AS-17: Leases VIEW
Ind AS-18: Revenue VIEW
Ind AS-20: Accounting for Government Grants and Disclosure of Government Assistance VIEW
Ind AS-23: Borrowing Costs VIEW
Ind AS-38: Intangible Assets VIEW

 

Unit 4 Standards Relating to Business Acquisitions and Consolidations {Book}
Ind AS-28: Investments in Associate and Joint Ventures VIEW
Ind AS-103: Business Combinations VIEW
Ind AS-110: Consolidated Financial Statements VIEW
Ind AS-111: Joint Arrangements VIEW
Ind AS-112: Disclosure of interest in other entities VIEW

 

Unit 5 Financial Reporting {Book}
Financial reporting Concept VIEW
Development in Financial reporting objectives VIEW
True Blood Report (USA) VIEW
The Corporate Report (UK) VIEW
Stamp Report (Canada) VIEW
Objectives of Financial Reporting VIEW
Qualities of Financial Reporting VIEW
Recent trends in Corporate Reporting in India VIEW

 

Osmania University B.com Notes

International Auditing Osmania University B.com 6th Semester Notes

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Osmania University B.com Notes

Financial Decision Making-2 Osmania University B.com 6th Semester Notes

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Unit 1 Decision Analysis {Book}
Cost/Volume/Profit analysis: VIEW VIEW
Breakeven analysis VIEW VIEW
Profit Performance and Alternative Operating levels VIEW
Analysis of Multiple products VIEW
Marginal Analysis, Sunk costs, Opportunity costs and other related concepts VIEW
Marginal costs and Marginal revenue VIEW
Special orders and pricing VIEW
Make versus buy VIEW VIEW
Sell or Process further VIEW
Add or drop a segment VIEW
Capacity considerations VIEW VIEW

 

Unit 2 Pricing: {Book}
Pricing Decisions, Pricing Methodologies VIEW
Target Costing VIEW
Elasticity of Demand VIEW VIEW VIEW
Product life cycle considerations VIEW
Market Structure considerations VIEW

 

Unit 3 Risk Management {Book}
Risk Management VIEW
Enterprise Risk: VIEW
Types of risk VIEW
Risk identification and Assessment VIEW
*Risk Analysis VIEW
Risk Mitigation Strategies VIEW VIEW
Managing risk VIEW

 

Unit 4 Investment Decisions {Book}
Investment Decisions VIEW VIEW
Capital budgeting process VIEW
Stages of Capital budgeting VIEW
Income Tax considerations VIEW VIEW
Evaluating Uncertainty VIEW VIEW
Capital investment method analysis: VIEW
Net present value VIEW
Internal rate of return VIEW
Payback Period VIEW
Comparison of investment analysis methods VIEW

 

Unit 5 Professional Ethics {Book}
Business ethics VIEW VIEW
Moral Philosophies and Values VIEW VIEW VIEW
Ethical Decision making VIEW
Ethical considerations for financial management Professionals VIEW
Ethical considerations for Management accounting VIEW
IMA’s statement for ethical professional Practice VIEW
Fraud triangle VIEW
Evaluation and resolution of ethical issues VIEW
Ethical considerations for the organization VIEW
Organizational factors and ethical culture VIEW
IMA’s statement on Management Accounting VIEW
Values and Ethics: From inception to Practice VIEW
Ethical Leadership, Legal compliance VIEW
Responsibility for ethical conduct VIEW
Sustainability VIEW
Social responsibility VIEW

 

Osmania University B.com Notes

International Financial Reporting-2 Osmania University B.com 6th Semester Notes

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Osmania University B.com Notes

Financial Control Osmania University B.com 6th Semester Notes

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Unit 1 External Financial Reporting Decisions (Aa per US GAAP & IFRS): {Book}
Financial Statements VIEW VIEW
Balance sheet VIEW VIEW
Income statement VIEW
Statement of Comprehensive Income VIEW
Statement of changes in equity VIEW
Statement of cash flows VIEW VIEW
Integrated reporting VIEW
Unit 2 Recognition, Measurement, Valuation, and Disclosure (As per us GAAP & IFRS) {Book}
Assets, Liabilities & Equity: Asset Valuation VIEW VIEW
Valuation of Liabilities VIEW
Equity transactions VIEW
Income: Revenue recognition VIEW VIEW
Income measurement VIEW
Major differences between US GAAP and IFRS VIEW
Unit 3 Cost Management {Book}
Measurement concepts:
Cost behavior and Cost objects VIEW
Actual and Normal costs VIEW
Standard costs VIEW VIEW
Absorption (full) costing VIEW
Variable (direct) costing VIEW VIEW
Costing Systems: Joint and by-product costing VIEW
Job order costing VIEW
Process costing VIEW
Activity-based costing VIEW
Life-cycle costing VIEW
Overhead costs: Fixed and variable overhead expenses VIEW
Plant-wide versus departmental overhead VIEW
Determination of allocation base VIEW
Allocation of Service department costs VIEW
Unit 4 Supply Chain Management and Business Process Improvement {Book}
Supply Chain Management: VIEW VIEW
Lean Resource Management techniques or JIT VIEW
Enterprise resource planning (ERP) VIEW VIEW
Theory of constraints VIEW
Capacity management and analysis VIEW
Business Process Improvement: VIEW VIEW
Value chain analysis VIEW VIEW
Value-added concepts VIEW
Process analysis and VIEW
Redesign VIEW
Standardization VIEW
Activity-based management VIEW
Continuous improvement concepts VIEW
Best practice analysis VIEW
Cost of quality analysis VIEW
Efficient accounting processes VIEW
Unit 5 Internal Controls {Book}
Governance, Risk & Compliance VIEW
Internal control structure and management philosophy VIEW VIEW
Internal control policies for safeguarding and assurance VIEW
Internal control risk VIEW
Corporate governance VIEW VIEW VIEW
External audit requirements VIEW
System Controls & Security Measures:
General accounting system controls VIEW
Application and Transaction controls VIEW
Network controls VIEW
Backup controls VIEW
Business continuity planning VIEW

Osmania University B.com Notes

Cost Control and Management Accounting Osmania University B.com 6th Semester Notes

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Unit 1 Introduction to Management Accounting & Marginal Costing: {Book}
Meaning and Importance of Management Accounting VIEW VIEW VIEW
Marginal Cost Equation VIEW VIEW
Difference between Marginal Costing and Absorption Costing VIEW
Application of Marginal Costing VIEW VIEW
CVP Analysis VIEW VIEW
Break Even Analysis: Meaning, Assumptions, Importance, Limitations VIEW VIEW
Marginal Costing for Decision Making VIEW
Make or Buy VIEW VIEW
Add or Drop Products VIEW
Sell or Process Further VIEW
Operate or Shut-down VIEW
Special Order Pricing VIEW
Replace or Retain VIEW
Unit 2 Budgetary Control and Standard Costing {Book}
Budget: Meaning, Objectives, Advantages and Limitations VIEW
Essentials of Budgets VIEW
Budgetary Control VIEW
Classification of Budgets VIEW
Preparation of Fixed Budgets VIEW
Preparation of Flexible Budgets VIEW VIEW
Standard Costing: Meaning, Importance VIEW VIEW
Standard Costing and Historical Costing VIEW
Steps involved in Standard Costing VIEW
Variance Analysis: VIEW
Material variance VIEW
Labour variance VIEW
Overhead variance VIEW
Unit 3 Techniques of Financial Statement Analysis {Book}
Financial Statement Analysis Meaning, Objective VIEW
Financial Statement Techniques VIEW
Comparative Statement Analysis VIEW
Common Size Statement Analysis VIEW
Trend Analysis VIEW
Ratios Meaning, Objectives VIEW
Classification of Ratios VIEW VIEW
Computation of Activity VIEW VIEW
Liquidity Ratios VIEW
Solvency Ratios VIEW
Profitability Ratios VIEW
Unit 4 Funds Flow Analysis {Book}
Concept of Funds, Meaning and Importance, Limitations VIEW
Statement of Changes in Working Capital VIEW
Statement of Sources and Application of Funds VIEW
*Statement of Sources from Operations VIEW
Unit 5 Cash Flow Analysis (AS-3) {Book}
Cash Flow Analysis Meaning Importance VIEW VIEW VIEW
Differences between Funds Flow and Cash Flow Statements VIEW
Procedure for preparation of Cash Flow Statement VIEW

Osmania University B.com Notes

Research Methodology and Project Report Osmania University B.com 6th Semester Notes

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Unit 1 Introduction, Measurement and Hypothesis Testing {Book}
Meaning of Research VIEW
Research Steps involved, Identification of Problem, Steps involved in the selection of problem VIEW
Research Design: Meaning and Types VIEW
Measurement Levels/Scales VIEW
Scaling Techniques VIEW
Hypothesis: Meaning VIEW
Hypothesis Types VIEW
Hypothesis Testing VIEW

 

Unit 2 Parametric and Non-Parametric Tests and Research Report {Book}
Introduction: T-Test VIEW
F-Test VIEW
Chi Square Test VIEW
Anova (One-Way Anova, Two-Way Anova) VIEW
Contents of a Research Report VIEW VIEW VIEW
Osmania University B.com Notes

Financial Management Osmania University B.com 5th Semester Notes

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Unit 1 Introduction {Book}
Financial Management Meaning, Objectives VIEW
Financial Management Nature, Importance VIEW
Financial Management Scope VIEW
Profit Maximization vs Wealth Maximization VIEW
Traditional Functions of Finance Manager VIEW
Changing Role of Finance Manager VIEW
Relationship between Financial Management and Other Management Areas VIEW

 

Unit 2 Financial Planning {Book}
Financial Planning, Sources of Finance VIEW
Financial Planning Meaning, Definition, Objectives VIEW
Financial Planning Characteristics VIEW
Financial Planning Process VIEW
Financial Planning Factors, Limitations VIEW

 

Unit 3 Capitalization {Book}
Meaning of Capital and Capitalization Sources of Capital – Theories of Capitalization VIEW
Over Capitalization Meaning, Causes, Consequences, Remedies VIEW
Under Capitalization Meaning, Causes, Consequences, Remedies VIEW
Comparison of Under and Over Capitalization VIEW
Watered Stock VIEW

 

Unit 4 Cost of Capital {Book}
Cost of Capital Meaning, Definition and Significance VIEW
Classification of Costs VIEW
Problems in Determination of Cost of Capital VIEW
Cost of Debt VIEW
Cost of Perpetual and Redeemable Debt VIEW
Cost of Preference Capital VIEW
Cost of Equity Capital VIEW
Cost of retained earnings VIEW
Weighted Average Cost of Capital VIEW

 

Unit 5 Capital Structure {Book}
Capital Structure Meaning, Types, Importance VIEW
Capital Structure Factors VIEW
Optimal Capital Structure VIEW
Theories of Capital Structure: Net Income Approach, Net Operating Income Approach, Traditional Approach, Modigliani and Miller Approach VIEW

 

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