Category: Osmania University B.com Notes

Osmania University B.com Notes

Advanced Corporate Accounting Osmania University B.com 5th Semester Notes

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Unit 1 Holding Companies (AS-21): {Book}
Holding Companies Nature VIEW
Holding Companies Legal requirements VIEW
Capital and Revenue Profit/Reserves/Losses VIEW
Minority Interest VIEW
Cost of Control                                                 VIEW
Cost of Goodwill VIEW VIEW VIEW
Capital Reserve VIEW
Inter Company Transactions VIEW
Un-realized Profit on Unsold stock VIEW
Revaluation of Assets VIEW VIEW
Interim Dividend by Subsidiary Companies VIEW
Debentures in Subsidiary Companies VIEW
Consolidated Balance Sheet VIEW

 

Unit 2 Electricity Companies (Double Accounting System): {Book}
Meaning of Double Account System VIEW
Final Accounts of Electricity Companies VIEW
Calculation of Reasonable Return and Disposal of Surplus, Replacement of an Asset VIEW

 

Unit 3 Accounting for Price Level Changes {Book}
Accounting for Price Level Changes Introduction, History, Limitations VIEW
Profit measurement under different systems of accounting VIEW
Methods of Accounting for Price Level Changes VIEW
Current Purchasing Power (CPP) VIEW
Current Cost Accounting (CCA) VIEW

 

Unit 4 Lease Accounts (AS-19): {Book}
Lease Accounts Meaning, Terminology, Advantages and Disadvantages VIEW
Financial and Operating Lease VIEW
Accounting Treatment in the books of both the parties VIEW VIEW

 

Unit 5 Human Resource Accounting & Social Responsibility Accounting {Book}
Human Resource Accounting Definition, Objectives, Assumptions, Advantages, Limitations, Approaches VIEW
Human resource accounting in India VIEW
Social Responsibility Accounting: Meaning, Nature, Need, Objectives, Accounting Concepts Indicators of Social Performance VIEW

 

Osmania University B.com Notes

Auditing Osmania University B.com 5th Semester Notes

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Unit 1 Introduction {Book}
Auditing Meaning, Definition, Evolution, Objectives, Importance VIEW
Types of Audits VIEW
Standards of Auditing VIEW
Procedure for issue of standards by AASB VIEW

 

Unit 2 Auditor and Execution of Audit {Book}
Auditor Appointment VIEW
Auditor Qualification and Disqualification VIEW
Auditor Qualities VIEW
Auditor Remuneration, Removal VIEW
Auditor Rights, Duties VIEW
Civil and Criminal Liabilities of Auditors VIEW
Commencement of Audit VIEW
Engagement Letter VIEW
Audit Program VIEW
Audit Note Book VIEW
Audit Workbook VIEW
Audit Markings VIEW

 

Unit 3 Internal Control, Internal Check and Internal Audit {Book}
Meaning and Objectives of Internal Control VIEW
Internal Check VIEW
VIEW VIEW VIEW
Internal Audit VIEW
Internal Check Vs. Internal Audit VIEW
Internal Control vs. Internal Audit VIEW

 

Unit 4 Vouching {Book}
Meaning, Objectives, Types of Vouchers VIEW
Vouching of Trading Transactions VIEW
Vouching Cash Transaction VIEW VIEW
Auditing in an EDP Environment VIEW

 

Unit 5 Verification and Valuation of Assets {Book}
Meaning and Definition, Distinction VIEW
Verification and Valuation of various Assets and Liabilities VIEW VIEW
Contingent Liabilities VIEW
*Goodwill Investment VIEW
Audit Committee, Role of Audit Committee VIEW
Audit Reports VIEW

 

Osmania University B.com Notes

International Tax & Regulation Osmania University B.com 5th Semester Notes

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Unit 1 Taxation of Individuals {Book}
Individual Income Tax Return: Filing Status VIEW
Cash basis and Accrual basis VIEW
Gross Income: Wages, Salaries, Bonus, Commission, Fees & Tips VIEW
Interest & Dividend Income VIEW
Business Income VIEW
Capital Gains VIEW VIEW
Capital Losses VIEW
Passive Income VIEW
Agricultural/Farming Income VIEW
Deductions: Adjustments VIEW
Deductions from AGI VIEW
Calculating Tax: VIEW
Tax Credits VIEW
Alternative Minimum Taxes, Other Taxes VIEW
Estimated Tax penalty VIEW
Unit 2 Property Transactions & Depreciation {Book}
Capital Gains VIEW VIEW
Capital Losses VIEW
Gains & Losses from Sale of Long-term Business Property VIEW
Depreciation VIEW VIEW
Amortization VIEW
Unit 3 Taxation of Corporations: {Book}
C-Corporations: Formation VIEW
C-Corporations Income Tax Return VIEW
C-Corporations Income, Deductions, Reconciliation of Taxable Income with books, Calculating Tax VIEW
Corporate Earnings & Distributions VIEW
Corporate Liquidation & Reorganizations VIEW
S-Corporations Eligibility criteria VIEW
S-Corporations Income Tax Return VIEW
S-Corporations Shareholder basis VIEW
S-Corporations Earnings and Distribution VIEW
S-Corporations Termination of Election VIEW
Unit 4 Taxation of other Entities: {Book}
Partnerships VIEW
Partnerships Formation VIEW
Partnerships Income Tax Return VIEW
Partner basis, Partnership Distributions VIEW
Sale of Partnership Interest by a Partner VIEW
Termination of Partnership VIEW
Termination of Estate VIEW
Estate and Trust Fiduciary Income Tax Return, Estate Tax Return VIEW
Gift Tax Return VIEW
Generation-skipping transfer Tax VIEW
Tax Exempt Organizations: Formation, Income Tax Return VIEW
Unit 5 Statutory Regulations, Accountant Responsibilities, Business Structures: {Book}
Federal Security Regulations:
Securities Act of 1933 VIEW
Securities Exchange Act of 1934 VIEW
Other federal security regulations VIEW
Professional & Legal Responsibilities:
Accountant Common Law Liabilities VIEW
Accountant Statutory Liabilities VIEW
Accountant Liabilities for Privileged Information VIEW
Accountant Criminal Liabilities VIEW
Employment Regulations, Environmental Regulations VIEW
Antitrust Regulations VIEW
Business Structures: Sole Proprietorships, Partnerships, Corporations VIEW

Osmania University B.com Notes

Financial Decision Making-1 Osmania University B.com 5th Semester Notes

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Unit 1 Financial Statement Analysis {Book}
Basic Financial Statement Analysis VIEW
Common size financial statements VIEW
Common base year financial statements VIEW
Financial Ratios: VIEW
Liquidity Ratio VIEW
Leverage Ratio VIEW
Activity Ratio VIEW
Profitability Ratios VIEW
Solvency Ratio VIEW
Market Profitability analysis VIEW
Income measurement analysis VIEW
Revenue analysis VIEW
Cost of sales analysis VIEW
Expense analysis VIEW
Variation analysis VIEW VIEW
Special issues:
Impact of foreign operations VIEW VIEW
Effects of changing prices and inflation VIEW VIEW
Off-balance sheet financing VIEW
Impact of changes in accounting treatment VIEW
Accounting and Economic concepts of value and income VIEW
Earnings quality VIEW

 

Unit 2 Financial Management {Book}
Risk & Return VIEW VIEW VIEW
Calculating return VIEW
Types of risk VIEW
Relationship between Risk and Return VIEW VIEW
Long-term Financial Management: VIEW
Term structure of interest rates VIEW
Types of financial instruments VIEW VIEW
Cost of capital VIEW VIEW
Valuation of financial instruments VIEW

 

Unit 3 Raising Capital {Book}
Raising Capital VIEW VIEW
Financial markets VIEW VIEW VIEW
Financial markets regulation VIEW
Market efficiency VIEW
Financial institutions VIEW VIEW
Initial and secondary public offerings VIEW VIEW
Secondary public offerings VIEW
Dividend policy VIEW VIEW VIEW
share repurchases VIEW
Lease financing VIEW VIEW

 

Unit 4 Working Capital Management {Book}
Managing working capital VIEW VIEW
Cash Management VIEW VIEW
Marketable Securities management VIEW
Accounts Receivable Management VIEW VIEW
Inventory management VIEW VIEW VIEW
Short-term Credit: VIEW
Types of short-term credit VIEW
Short-term credit management VIEW

 

Unit 5 Corporate Restructuring and International Finance {Book}
Corporate Restructuring VIEW
Mergers and acquisitions VIEW
Bankruptcy VIEW VIEW
Other forms of restructuring VIEW
International Finance VIEW
Fixed, flexible, and floating exchange rates VIEW VIEW
Managing transaction exposure VIEW
Financing international trade VIEW
Tax implications of transfer pricing VIEW

 

Osmania University B.com Notes

Computerized Accounting Osmania University B.com 5th Semester Notes

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Osmania University B.com Notes

International Financial Reporting-1 Osmania University B.com 5th Semester Notes

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Unit 1 General Purpose of Financial Accounting and Reporting as Per Us GAAP And IFRS: {Book}
GAAP VIEW
IFRS VIEW
Conceptual framework: Standard Setting Bodies & Hierarchy VIEW
Elements of Financial statement VIEW
Primary objectives of financial reporting VIEW
Qualitative Characteristics of Financial statement, Fundamental, Assumptions VIEW
Financial statement Principles VIEW
Accounting Cycle VIEW
Preparation of Financial statement, General-purpose financial statements VIEW
Balance sheet VIEW VIEW
Income Statement VIEW
Statement of Comprehensive income VIEW
Statement of changes in equity VIEW
Statement of changes cash flows VIEW VIEW
Public Company reporting requirements VIEW
SEC Reporting Requirements VIEW
Interim Financial Reporting VIEW
Segment Reporting VIEW
Revenue recognition: 5 Step approach to Revenue Recognition VIEW VIEW
Certain Customer Right’s & Obligations VIEW
Specific Arrangements VIEW
Long Term Construction Contracts VIEW

 

Unit 2 Current Assets and Current Liabilities: {Book}
Monetary Current Assets & Current Liabilities: VIEW
Cash & Cash Equivalents VIEW
Accounts Receivable VIEW
Notes Receivable VIEW
Transfers & Servicing of Financial Assets VIEW
Accounts Payable VIEW
Employee-related Expenses Payable VIEW VIEW
Inventory: Determining Inventory VIEW
Cost of Goods Sold VIEW
Inventory Valuation, Inventory Estimation Methods VIEW VIEW VIEW

 

Unit 3 Financial Investments and Fixed Assets: {Book}
Financial Investments: VIEW
Investments in Equity Securities VIEW VIEW
Investment in Debt Securities VIEW
Financial Instruments VIEW
Tangible Fixed Assets, Acquisition of Fixed Assets VIEW
Capitalization of Interest VIEW
Costs incurred After Acquisition VIEW
Depreciation VIEW VIEW VIEW
Impairment, Asset Retirement Obligation VIEW
Disposal Conversions VIEW VIEW
Involuntary Conversions VIEW
Intangible Assets: VIEW
Knowledge-based intangibles (R&D, Software)
Legal rights-based intangibles (Patent, Copyright, Trademark, Franchise, License, Leasehold improvements)
Goodwill VIEW VIEW

 

Unit 4 Financial Liabilities (As per US GAAP and IFRS): {Book}
Bonds Payable VIEW
Types of Bonds VIEW VIEW
Convertible bonds vs. Bonds with detachable warrants VIEW
Bond Retirement VIEW
Fair Value Option & Fair Value Election VIEW
Debt Restructuring: Settlement, Modification of terms VIEW

 

Unit 5 Select Transactions (As per US GAAP and IFRS): {Book}
Fair value Measurements: Valuation Techniques, Concept VIEW
Fair value hierarchy VIEW
Accounting changes and error correction:
Changes in Accounting estimate VIEW
Changes in Accounting principle VIEW
Changes in Reporting entity VIEW
Correction of an error, Contingencies VIEW
Possibility of occurrence (Remote, reasonably possible or Probable) VIEW
Disclosure vs. Recognition VIEW VIEW
Derivatives and Hedge Accounting: VIEW
Speculation (non-hedge) VIEW
Fair value hedge, Cash flow hedge VIEW
Nonmonetary exchanges: Exchanges with commercial substance, Exchanges without commercial substance VIEW
Leases: Operating lease, Finance lease VIEW
Sale leaseback VIEW

 

Osmania University B.com Notes

Financial Planning & Performance Osmania University B.com 5th Semester Notes

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Unit 1 Strategic Planning {Book}
Strategic Planning: Analysis of external and internal factors affecting strategy VIEW
Long-term Mission and Goals VIEW
Alignment of Tactics with Long-term Strategic Goals VIEW
Strategic Planning Models and Analytical Techniques VIEW
Characteristics of Successful strategic planning process VIEW VIEW
Annual Profit plan and Supporting schedules: Operational Budget, Financial Budget, Capital Budgets VIEW
Top-level Planning and Analysis:
Pro forma income, financial statement projections VIEW
Cash flow Projections VIEW

 

Unit 2 Budgeting and Forecasting {Book}
Budgeting Concepts: VIEW
Operations and Performance goals VIEW
Characteristics of a Successful Budget Process VIEW
Resource allocation VIEW VIEW
Forecasting techniques: VIEW
Regression analysis VIEW VIEW
Learning curve analysis VIEW
Expected Value VIEW
Budgeting Methodologies: VIEW
Annual business plans (Master budgets) VIEW VIEW
Project Budgeting VIEW
Activity Based Budgeting VIEW
Zero-based Budgeting VIEW
Continuous (Rolling) Budgets VIEW
Flexible budgeting VIEW

 

Unit 3 Cost and Variance Analysis {Book}
Cost and Variance Analysis: VIEW VIEW
Comparison of Actual to planned results VIEW
Use of flexible budgets to analyze performance VIEW VIEW
Management by exception VIEW
Standard Cost System, Use VIEW VIEW
Analysis of Variation from Standard Cost expectations VIEW VIEW
VIEW VIEW VIEW VIEW

 

Unit 4 Performance Measures {Book}
Product profitability analysis VIEW
Business unit profitability analysis VIEW
Customer profitability analysis VIEW
Return on investment VIEW
Residual income VIEW
Investment base issues VIEW
Key performance indicators (KPIs) VIEW
Balanced Scorecard VIEW
Responsibility Centers and Reporting Segments:
Responsibility Centers, Types of Responsibility centers VIEW
Transfer pricing VIEW
Reporting of organizational segments VIEW

 

Unit 5 Technology and Analytics {Book}
Information Systems VIEW VIEW
Accounting information Systems VIEW
Enterprise Resource Planning systems VIEW VIEW VIEW
Enterprise Performance Management Systems VIEW
Data Governance, Data policies and procedures, Life cycle of data VIEW
Controls against security breaches VIEW VIEW VIEW
Technology-enabled finance transformation:
System Development Life Cycle VIEW
Process automation VIEW VIEW
Innovative applications
Data analytics VIEW VIEW
Business intelligence VIEW
Data Mining VIEW VIEW
Analytic tools VIEW VIEW
Data Visualization VIEW

 

Osmania University B.com Notes

Cost Accounting Osmania University B.com 5th Semester Notes

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Unit 1 Introduction {Book}
Cost Accounting: Definition Features Objectives Functions Scope Advantages and Limitations VIEW
Essentials of a good Cost accounting system VIEW
Difference between Cost Accounting and Financial Accounting VIEW
Cost concepts, Cost Classification VIEW

 

Unit 2 Material {Book}
Material Cost VIEW
Direct and Indirect Material cost VIEW
Inventory Control Techniques VIEW
Stock Levels VIEW
EOQ VIEW
ABC Analysis VIEW
JIT VIEW
VED VIEW
FSND VIEW
Issue of Materials to Production VIEW
Pricing methods:
FIFO VIEW
LIFO VIEW
Simple Average methods VIEW
Weighted Average methods VIEW

 

Unit 3 Labour and Overheads {Book}
Labour Cost VIEW
Direct Labour Cost VIEW
Indirect Labour Cost VIEW
Methods of Payment of Wages (only Incentive Plans): Halsey, Rowan, Taylor Piece Rate and Merrick Multiple Piece Rate Methods VIEW
Overheads VIEW
Overheads Classification VIEW
Methods of Allocation VIEW
Apportionment of overheads VIEW
Absorption of overheads VIEW VIEW

 

Unit 4 Unit and Job Costing {Book}
Unit Costing: Features VIEW
Cost Sheet VIEW
Tender and Estimated Cost Sheet VIEW
Job Costing: Features, Objectives, VIEW
Job Costing Procedure VIEW
Preparation of Job Cost Sheet VIEW

 

Unit 5 Contract and Process Costing {Book}
Contract Costing: Features, Advantages VIEW
Procedure of Contract Costing VIEW
Guidelines to Assess profit on incomplete Contracts VIEW
Process Costing: Meaning Features VIEW
Preparation of Process Account VIEW
Normal and Abnormal Losses VIEW

Read More:

https://indiafreenotes.com/bu-bcom-elements-of-costing/

https://indiafreenotes.com/umbms-introduction-to-cost-accounting/

Osmania University B.com Notes

Business Economics Osmania University B.com 5th Semester Notes

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Unit 1 Introduction {Book}
Business Economics Meaning, Nature, Scope VIEW
Business Economics Characteristics VIEW
Business Economics Importance VIEW
Business Economics Role VIEW
Micro Economics Scope, Objectives VIEW
Macro Economics Scope, Objectives VIEW
Law of Diminishing Marginal utility VIEW
Law of Equimarginal utility VIEW

 

Unit 2 Demand Analysis {Book}
Meaning, Function, Factors influencing Demand VIEW
Types of Demand VIEW
Demand Curve VIEW
Law of Demand VIEW
Exceptions to the Law of Demand VIEW
Elasticity of Demand: Concept, Types of elasticity of demand-Price, income and Cross Elasticity of Demand VIEW
Measurement of elasticity arc and point methods VIEW
Importance of Various Elasticity of Demand VIEW

 

Unit 3 Supply Analysis {Book}
Law of Supply VIEW
Factors influencing Supply VIEW
Market Equilibrium VIEW
Consumer Surplus VIEW
Theory of Consumer behavior VIEW
Utility and indifference curve analysis VIEW

 

Unit 4 Production Analysis {Book}
Concept of Production, Production function VIEW
Total Production, Marginal Production, Average Production VIEW
Returns to a factor VIEW
Law of Variable Proportions VIEW
Law of Returns to Scale VIEW VIEW
Isocost, VIEW
Isoquants VIEW
Economies and Dis-economies of Scale VIEW

 

Unit 5 Cost And Revenue Analysis {Book}
Theory of Cost, Concepts of Cost VIEW
Short run and Long run cost curves VIEW
Traditional and Modern Approaches VIEW
Revenue Curves Relationship between Total marginal and Average

revenues

 VIEW
Break Even Analysis Meaning, Assumptions, Uses and Limitations VIEW VIEW

 

Osmania University B.com Notes

Corporate Accounting Osmania University B.com 4th Semester Notes

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Unit 1 Company Liquidation {Book}
Company Liquidation Meaning, Modes VIEW
Contributory Preferential Payments VIEW
Statements of Affairs VIEW
Remuneration VIEW
Preparation of Liquidator’s Final Statement of Account VIEW

 

Unit 2 Amalgamation (AS-14): {Book}
Amalgamation: In the Nature of Merger and Purchase VIEW
Calculation of Purchase Consideration VIEW
Accounting Treatment in the books of Transferor and Transferee Companies VIEW

 

Unit 3 Internal Reconstruction and Acquisition of Business {Book}
Internal Reconstruction: Accounting treatment VIEW
Preparation of final statement after reconstruction VIEW
Acquisition of business when new set of books are opened VIEW
Debtors and Creditors taken over on behalf of vendors VIEW
When same set of books are continued (Including problems) VIEW

 

Unit 4 Accounts of Banking Companies {Book}
Banking Companies Books and Registers maintained VIEW
Slip system of Posting VIEW
Rebate on Bills Discounted VIEW
Non-Performing Assets VIEW
Legal Provisions relating to final Accounts VIEW
Final Accounts of Banking Companies VIEW

 

Unit 5 Accounts of Insurance Companies and Insurance Claims {Book}
Accounts of Insurance Companies Introduction, Formats VIEW
Revenue Account, Net Revenue Account VIEW
Balance Sheet, Valuation Balance Sheet, Net Surplus VIEW
General Insurance VIEW VIEW
Preparation of final accounts with Special reference to Fire and Marine Insurance VIEW
Insurance claims: Meaning VIEW
Loss of Stock and Assets, Average Clause VIEW
Treatment of Abnormal Loss, Loss of Profit VIEW

 

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