Category: Osmania University Hyderabad BCOM Notes

Osmania University Hyderabad BCOM Notes

Accounting Standards Osmania University B.com 6th Semester Notes

indiafreenotesby indiafreenotes1
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

indiafreenotesby indiafreenotes1
Osmania University Hyderabad BCOM Notes

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

indiafreenotesby indiafreenotes1
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 Hyderabad BCOM Notes

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

indiafreenotesby indiafreenotes1
Osmania University Hyderabad BCOM Notes

Financial Control Osmania University B.com 6th Semester Notes

indiafreenotesby indiafreenotes1

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 Hyderabad BCOM Notes

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

indiafreenotesby indiafreenotes1

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 Hyderabad BCOM Notes

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

indiafreenotesby indiafreenotes1
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 Hyderabad BCOM Notes

Financial Management Osmania University B.com 5th Semester Notes

indiafreenotesby indiafreenotes1
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

 

Osmania University Hyderabad BCOM Notes

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

indiafreenotesby indiafreenotes1
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 Hyderabad BCOM Notes

Auditing Osmania University B.com 5th Semester Notes

indiafreenotesby indiafreenotes1
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

 

error: Content is protected !!