Osmania University B.com Notes – Page 5 – india free notes.com

Foreign Trade Osmania University B.com 1st Semester Notes

by indiafreenotes25/11/202023/08/20251

Unit 1 Introduction {Book}
Foreign Trade Meaning and Definition, Types	VIEW
Documents used, Commercial Invoice, Bills of Lading / Airway Bill	VIEW
Marine Insurance Policy and Certificate	VIEW
Bills of Exchange	VIEW
Consumer Invoice, Customs Invoice	VIEW
Certificate of Origin	VIEW
Inspection Certificate	VIEW
Packing List	VIEW

Unit 2 Balance of Trade and Balance of Payments {Book}
Introduction, Meaning, Components of BOT		VIEW
Introduction, Meaning, Components of BOP	VIEW	VIEW
Concept of Disequilibrium		VIEW
Causes for Disequilibrium of Payments in International Trade		VIEW
Remedies for Correcting Balance of Payments in International Trade		VIEW

Unit 3 Indian Trade Policy {Book}
Indian Trade Policy: Importance and its Implementation	VIEW
Current Export Policy and Import Policy	VIEW

Unit 4 Foreign Trade and Trade Blocs {Book}
Growth, Significance, Merits, Demerits of Foreign Trade	VIEW
Trade Blocs	VIEW
Preferential Trade Area	VIEW
Free Trade Area	VIEW
Customs Unions	VIEW
Common Markets, Economic Unions, Monetary Unions	VIEW
Customs and Monetary Unions	VIEW
Economic and Monetary Unions	VIEW

Unit 5 International Economic Institutions {Book}
IMF: Objectives, Functions	VIEW
World Bank: Objectives Functions	VIEW
Subsidiaries of World Bank	VIEW
IMF Vs. IBRD	VIEW
New Development Bank (NDB) Objective, Functions, Features, Membership, Shareholding, Criticism	VIEW
Asian Infrastructure Investment Bank (AIIB) Objective, Functions, Features, Membership, Shareholding, Criticism	VIEW
Trans-Pacific Partnership (TPP) Objective, Functions, Features, Membership, Shareholding, Criticism	VIEW
UNCTAD: Aims, Features	VIEW
WTO Aims, Features, Agreements	VIEW

Business Organization and Management Osmania University B.com 1st Semester Notes

by indiafreenotes25/11/202023/08/20251

Unit 1 Introduction and Forms of Business Organizations {Book}
Concepts of Business	VIEW
Trade, Industry and Commerce	VIEW
Objectives and Functions of Business	VIEW
Social Responsibility of a Business	VIEW
Forms of Business Organization	VIEW
Meaning, Characteristics, Advantages and Disadvantages of Sole Proprietorship	VIEW
Meaning, Characteristics, Advantages and Disadvantages of Partnership	VIEW
Kinds of Partners, Partnership Deed	VIEW
Concept of Limited Liability Partnership	VIEW
Meaning, Characteristics, Advantages and Disadvantages of Hindu Undivided Family	VIEW
Meaning, Advantages and Disadvantages of Co-Operative Organization	VIEW

Unit 2 Joint Stock Company {Book}
Joint Stock Company Meaning, Definition, Characteristics, Advantages and Disadvantages		VIEW
Kinds of Companies		VIEW
Promotion, Stages of Promotion		VIEW
Promoter, Characteristics, Kinds		VIEW
Preparation of Important Documents		VIEW
Memorandum of Association, Clauses		VIEW
Articles of Association, Contents	VIEW	VIEW
Prospectus, Contents		VIEW
Red herring Prospectus		VIEW
Statement in lieu of Prospectus		VIEW

Unit 3 Introduction to Functions of Management {Book}
Management Meaning, Characteristics	VIEW
Functions of Management	VIEW
Levels of Management	VIEW
Skills of Management	VIEW
Scientific Management Meaning, Definition, Objectives, Criticism	VIEW
Fayol’s 14 Principles of Management	VIEW

Unit 4 Planning and Organizing {Book}
Planning Meaning, Definition, Characteristics, Types of Plans	VIEW	VIEW
Planning Advantages and Disadvantages		VIEW
Approaches to Planning		VIEW
Management by Objectives (MBO), Steps in MBO, Benefits Weaknesses		VIEW
Definition of Organizing, Process of Organizing		VIEW
Organization, Principles of Organization		VIEW
Formal and Informal Organizations		VIEW
Line, Staff Organizations		VIEW
Line and Staff Conflicts		VIEW
Functional Organization		VIEW
Span of Management Meaning, Determining Span		VIEW
Factors influencing the Span of Supervision		VIEW

Unit 5 Authority, Coordination and Control {Book}
Meaning of Authority, Power, Responsibility and Accountability	VIEW
Delegation of Authority	VIEW
Decentralization of Authority	VIEW
Definition, Importance, Process, and Principles of Coordination	VIEW
Techniques of Effective Coordination	VIEW
Control Meaning, Definition	VIEW
Relationship between Planning and Control	VIEW
Steps in Control, Types (post, current and pre-control)	VIEW
Requirements for effective control	VIEW

Financial Accounting-1 Osmania University B.com 1st Semester Notes

by indiafreenotes25/11/202023/08/20251

Unit 1 Accounting process {Book}
Financial Accounting: Introduction, Definition, Evolution		VIEW
Financial Accounting Scope		VIEW
Financial Accounting Functions		VIEW
Financial Accounting Advantages and Limitations		VIEW
Users of Accounting Information		VIEW
Branches of Accounting		VIEW
Accounting Principles, Concepts and Conventions	VIEW	VIEW
Accounting Standards Meaning, Importance		VIEW
List of Accounting Standards issued by ASB		VIEW
Accounting System, Types of Accounts		VIEW
Accounting Cycle		VIEW
Journal	VIEW	VIEW
Ledger		VIEW
Trial Balance	VIEW	VIEW

Unit 2 Subsidiary Books {Book}
Subsidiary Books Meaning, Types	VIEW
Purchases Book, Purchases Returns Book, Sales Book, Sales Returns Book	VIEW
Bills Receivable Book, Bills Payable Book	VIEW
Cash Book: Single Column, Two Column, Three Column	VIEW
Petty Cash Book	VIEW
Journal Proper	VIEW

Unit 3 Bank Reconciliation Statement {Book}
Bank Reconciliation Statement Meaning, Need	VIEW
Reasons for differences between Cash book and Pass book balances	VIEW
Favourable and over Draft balances	VIEW
Ascertainment of correct cash book balance	VIEW
Preparation of Bank Reconciliation Statement	VIEW

Unit 4 Rectification of Errors and Depreciation {Book}
Capital and Revenue Expenditure		VIEW
Capital and Revenue Receipts Meaning and Differences	VIEW	VIEW
Differed Revenue Expenditure		VIEW
Errors and their Rectification		VIEW
Types of Errors		VIEW
Suspense Account		VIEW
Effect of Errors on Profit		VIEW
Depreciation (AS-6): Meaning Causes		VIEW
Difference between Depreciation, Amortization and Depletion		VIEW
Objectives of providing for depreciation		VIEW
Factors affecting depreciation		VIEW
Accounting Treatment of depreciation	VIEW	VIEW
Methods of depreciation:
Straight Line Method		VEW
Diminishing Balance Method		VIEW

Unit 5 Final Accounts {Book}
Final Accounts of Sole Trader: Meaning, Uses		VIEW
Preparation of Manufacturing Account		VIEW
Preparation of Trading Account		VIEW
Preparation of Profit & Loss Account		VIEW
Balance Sheet Adjustments	VIEW	VIEW
Closing Entries		VIEW

Osmania University Hyderabad B.com Notes

by indiafreenotes09/11/202023/08/20250

1^st Semester

Financial Accounting-1 (Updated)	VIEW
Business Organization and Management (Updated)	VIEW
Foreign Trade (Updated)	VIEW

2^nd Semester

Financial Accounting-2 (Updated)	VIEW
Business Laws (Updated)	VIEW
Banking and Financial Services (Updated)	VIEW

3^rd Semester

Principles of Insurance (Updated)	VIEW
Foundation of Digital Marketing (Updated)	VIEW
Fundamentals of Business Analytics (No Update)	VIEW
Practice of Life Insurance (Updated)	VIEW
Web Design & Analytics (Updated)	VIEW
Application of Business Analytics (No Update)	VIEW
Advanced Accounting (Updated)	VIEW
Business Statistics-1 (Updated)	VIEW
Financial Institutions and Markets (Updated)	VIEW

4^th Semester

Practice of General Insurance (Updated)	VIEW
Social Media Marketing (Updated)	VIEW
Business Intelligence (No Update)	VIEW
Regulation of Insurance Business (Updated)	VIEW
Search Engine Optimization & Online Advertising (Updated)	VIEW
Data Visualization & Storytelling (No Update)	VIEW
Income Tax (Updated)	VIEW
Excel Foundation (No Update)	VIEW
Business Statistics-2 (Updated)	VIEW
Corporate Accounting (Updated)	VIEW

5^thSemester

Business Economics (Updated)	VIEW
Cost Accounting (Updated)	VIEW
Financial Planning & Performance (Updated)	VIEW
International Financial Reporting-1 (Updated)	VIEW
Computerized Accounting (No Updated)	VIEW
Financial Decision Making-1 (Updated)	VIEW
International Tax & Regulation (Updated)	VIEW
Auditing (Updated)	VIEW
Advanced Corporate Accounting (Updated)	VIEW
Financial Management (Updated)	VIEW

6^thSemester

Research Methodology and Project Report (Updated)	VIEW
Cost Control and Management Accounting (Updated)	VIEW
Financial Control (Updated)	VIEW
International Financial Reporting-2	VIEW
Theory and Practice of GST (No Update)	VIEW
Financial Decision Making-2 (Updated)	VIEW
International Auditing	VIEW
Accounting Standards (Updated)	VIEW
Corporate Governance (Updated)	VIEW
Investment Management (Updated)	VIEW

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