Category: Osmania University Hyderabad BCOM Notes

Osmania University Hyderabad BCOM Notes

English Osmania University BCOM 2nd Semester 2025-26 Notes

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Unit 1 [Book]
Poetry: Where the Mind is Without Fear – Rabindranath Tagore VIEW
Prose: The Overcoat – Gogol VIEW
Grammar: Concord VIEW
Vocabulary: Homonyms VIEW
Spelling: Silent Letters VIEW
Pronunciation: Phonetic Transcription VIEW
LSRW: Sequencing a Story VIEW
Writing: Formal and Informal Writing VIEW
Skills:
Motivation VIEW
Discipline VIEW
Unit 2 [Book]
Poetry: The Highwayman – Alfred Noyes VIEW
Prose: The Blue Light – Vaikom Muhammad Basheer VIEW
Grammar: Adjectives VIEW
Vocabulary: Homophones VIEW
Spelling: Doubling Consonants VIEW
Pronunciation: Minimal Pairs VIEW
LSRW: Tongue Twisters VIEW
Writing:
Diary Writing VIEW
Journal Writing VIEW
Skills: Interpersonal Skills VIEW
Unit 3 [Book]
Poetry: Mending Wall – Robert Frost VIEW
Prose: How It Feels to Be Colored Me – Zora Neale Hurston VIEW
Grammar: Determiners VIEW
Vocabulary: Homographs VIEW
Spelling: Spelling and Plurals VIEW
Pronunciation: Word Stress VIEW
LSRW: Odd One Out VIEW
Writing: Essay Writing VIEW
Skills: Teamwork and Collaboration VIEW
Unit 4 [Book]
Poetry: Praise Song for My Mother – Grace Nichols VIEW
Prose: Swan Song – Anton Chekhov VIEW
Grammar: Adverbs VIEW
Vocabulary: Heteronyms VIEW
Spelling: American and British Spellings VIEW
Pronunciation: Sentence Stress VIEW
LSRW: Just a Minute VIEW
Writing: Types of Essays VIEW
Skills: Emotional Intelligence VIEW
Osmania University Hyderabad BCOM Notes

Business Economics Osmania University BCOM 1st Semester 2025-26 Notes

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Unit 1
Business Economics, Meaning, Nature, Characteristics, Importance and Role VIEW
Micro Economics, Objectives, Scope VIEW
Macro Economics, Objectives, Scope VIEW
Law of Diminishing Marginal Utility VIEW
Law of Equi-Marginal Utility VIEW
Unit 2
Demand, Meaning, Function, Types of Demand VIEW
Factors Influencing Demand VIEW
Demand Curve VIEW
Law of Demand VIEW
Exceptions to the Law of Demand VIEW
Elasticity of Demand, Concept, Types -Price, Income and Cross Elasticity of Demand VIEW
Measurement of Elasticity VIEW
Arc Method of Price Elasticity of Demand VIEW
Point Methods of Price Elasticity of Demand VIEW
Importance of various Elasticity of Demand VIEW
Unit 3
Law of Supply VIEW
Factors Influencing Supply VIEW
Market Equilibrium VIEW
Consumer Surplus VIEW
Theory of Consumer Behavior VIEW
Utility VIEW
Indifference Curve Analysis VIEW
Unit 4
Production, Concept, 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
Isocost VIEW
Isoquants VIEW
Economies and Dis-Economies of Scale VIEW
Unit 5
Cost, Concepts, Theory VIEW
Traditional Approaches of Cost Theory VIEW
Modern Approaches of Cost Theory VIEW
Revenue Curves, Relationship between Total Marginal and Average Revenues VIEW
Break Even Analysis, Meaning, Assumptions, Uses and Limitations VIEW
Osmania University Hyderabad BCOM Notes

Business Organization and Management Osmania University BCOM 1st Semester 2025-26 Notes

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Unit 1
Business, Concepts, Objectives and Functions VIEW
Trade, Industry and Commerce VIEW
Social Responsibility of a Business VIEW
Forms of Business Organization VIEW
Sole Proprietorship, Meaning, Characteristics, Advantages and Disadvantages VIEW
Partnership, Characteristics, Advantages and Disadvantages VIEW
Kinds of Partners and Partnership Deed VIEW
Concept of Limited Liability Partnership VIEW
Hindu Undivided Family, Meaning, Characteristics, Advantages and Disadvantages VIEW
Co-Operative Organization, Meaning, Advantages and Disadvantages VIEW
One Person Company VIEW
Unit 2
Joint Stock Company, Meaning, Definition, Characteristics, Advantages and Disadvantages VIEW
Kinds of Companies VIEW
Promotion and Stages of Promotion VIEW
Promoter, Characteristics, Kinds VIEW
Preparation of Important Documents VIEW
Memorandum of Association, Concepts, Clauses VIEW
Articles of Association VIEW
Contents Prospectus, Statement in Lieu of Prospectus (As per Companies Act-2013) VIEW
Contents Red herring Prospectus VIEW
Unit 3
Management, Meaning, Characteristics, Functions, Levels VIEW
Organization Structure and Types of Organization Structure VIEW
Skills of Management VIEW
Scientific Management, Meaning, Definition, Objectives VIEW
Criticism Fayol’s Principles of Management VIEW
Unit 4
Planning, Meaning, Definition, Characteristics, Types, Advantages and Disadvantages VIEW
Approaches to Planning VIEW
Management by Objectives (MBO), Steps, Benefits, Weaknesses VIEW
Definition of Organizing, Process of Organizing VIEW
Organization, Principles of Organization VIEW
Formal Organizations VIEW
Informal Organizations VIEW
Line Organizations VIEW
Staff Organizations VIEW
Line and Staff Conflicts VIEW
Functional Organization VIEW
Span of Control, Meaning, Determining Span, Factors influencing the Span of Control VIEW
Unit 5
Meaning of Authority, Power, Responsibility and Accountability VIEW
Delegation of Authority VIEW
Decentralization of Authority VIEW
Coordination, Definition, Importance, Process, and Principles VIEW
Techniques of Effective Coordination VIEW
Control, Meaning, Definition, Steps and Requirements for Effective Control VIEW
Relationship between Planning and Control VIEW
Osmania University Hyderabad BCOM Notes

English Osmania University BCOM 1st Semester 2025-26 Notes

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Unit 1
Sonnet 30: William Shakespeare VIEW
The Apology of Socrates: Plato VIEW
Word Roots VIEW
English Spelling I VIEW
Consonant Sounds I VIEW
Skimming VIEW
Guided Writing VIEW
Communication Skills VIEW
Unit 2
The Solitary Reaper: William Wordsworth VIEW
The Old Tiger and the Traveler: from the Hitopadesa VIEW
Pronouns VIEW
Affixes VIEW
Spelling for Formal Contexts VIEW
Consonant Sounds II VIEW
Scanning VIEW
Information Transfer VIEW
Verbal Skills VIEW
Unit 3
Frost at Midnight: Samuel Taylor Coleridge VIEW
Mr Sherlock Holmes: Arthur Conan Doyle VIEW
Verbs VIEW
Synonyms VIEW
English Spelling II VIEW
Vowels: Monophthongs VIEW
Intensive Reading VIEW
Note-Taking and Note-Making VIEW
Non-Verbal Skills VIEW
Unit 4
I Taste a Liquor Never Brewed: Emily Dickinson VIEW
To Build a Fire: Jack London VIEW
Tenses VIEW
Antonyms VIEW
Spelling VIEW
Verb Forms VIEW
Vowels: Diphthongs VIEW
Extensive Reading VIEW
Paragraph Writing VIEW
Confidence and Self-Presentation VIEW
Osmania University Hyderabad BCOM 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 Hyderabad BCOM 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 Hyderabad BCOM 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 Hyderabad BCOM Notes

International Auditing Osmania University B.com 6th Semester Notes

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