Osmania University Hyderabad BCOM Notes – Page 2 – india free notes.com

Financial Accounting-II Osmania University BCOM 2nd Semester 2025-26 Notes

by indiafreenotes15/06/202627/06/20260

Unit 1 [Book]
Bills of Exchange, Definition	VIEW
Distinction between Promissory Note and Bill of Exchange	VIEW
Accounting Treatment of Trade Bills	VIEW
Books of Drawer and Acceptor	VIEW
Honor and Dishonor of Bills	VIEW
Renewal of Bills	VIEW
Retiring of Bills under Rebate	VIEW
Accommodation Bills	VIEW

Unit 2 [Book]
Consignment Accounts, Consignment, Meaning, Features	VIEW
Proforma invoice	VIEW
Account Sales	VIEW
Del credere Commission	VIEW
Accounting Treatment in the Books of the Consignor and the Consignee	VIEW
Valuation of Consignment Stock	VIEW
Treatment of Normal and Abnormal Loss	VIEW
Invoice of Goods at a Price higher than the Cost Price	VIEW

Unit 3 [Book]
Joint Venture, Meaning, Features, Accounting Procedure	VIEW
Difference between Joint Venture and Consignment	VIEW
Methods of Keeping Records for Joint Venture Accounts	VIEW
Method of Recording in Co-ventures Books	VIEW
Separate Set of Books Method	VIEW
Joint Bank Account of Joint Venture	VIEW
Memorandum Joint Venture Account	VIEW

Unit 4 [Book]
Accounts from Incomplete Records	VIEW
Single Entry System Meaning, Features, Defects	VIEW
Difference between Single Entry and Double Entry Systems	VIEW
Defects In Single Entry System, Books and Accounts Maintained	VIEW
Ascertainment of Profit	VIEW
Statement of Affairs	VIEW
Conversion Method Conversion method (Preparing Complete Trading, Profit and Loss Account and Balance Sheet)	VIEW

Unit 5 [Book]
Non-Profit Organization Meaning, Features, Accounting	VIEW
Receipts and Payments Account	VIEW
Income and Expenditure Account	VIEW
Balance Sheet Treatment for Non-Profit Organizations of Special items like Entrance Fees, Donations, Legacy, etc.	VIEW
Calculation of Consumption of Consumables (E.g., Stationary, Medicines) and Stock adjustments (Including problems)	VIEW

English Osmania University BCOM 2nd Semester 2025-26 Notes

by indiafreenotes15/06/202627/06/20261

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

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

by indiafreenotes15/06/202628/09/20261

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

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

by indiafreenotes15/06/202606/10/20261

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

Financial Accounting-I Osmania University BCOM 1st Semester 2025-26 Notes

by indiafreenotes15/06/202605/10/20261

Unit 1
Financial Accounting, Introduction, Definition, Evolution, Functions, Advantages and Limitations	VIEW
Users of Accounting Information	VIEW
Branches of Accounting	VIEW
Accounting Principles, Concepts and Conventions	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
Ledger	VIEW
Trial Balance	VIEW

Unit 2
Purchases Book, Purchases Returns Book, Sales Book, Sales Returns Book	VIEW
Bills Receivable Book and Bills Payable Book	VIEW
Cash Book, Single Column, Two Column, Three Column and Petty Cash Book	VIEW
Journal Proper	VIEW
Rectification of Errors, Types of Errors	VIEW
Suspense Account Effect of Errors on Profit	VIEW

Unit 3
Meaning, Need, Reasons for differences between Cash Book and Pass Book Balances	VIEW
Favorable and Overdraft Balances	VIEW
Ascertainment of correct Cash Book Balance (Amended Cash Book)	VIEW
Preparation of Bank Reconciliation Statement	VIEW

Unit 4
Depreciation (Ind-AS-16), Meaning, Causes, Objectives, Factors, Accounting Treatment, Needs	VIEW
Difference between Depreciation, Amortization and Depletion	VIEW
Methods of Depreciation, Straight Line Method, Diminishing Balance Method and Sum of the Units Method	VIEW

Unit 5
Capital and Revenue Expenditure	VIEW
Capital and Revenue Receipts, Meaning and Differences	VIEW
Deferred Revenue Expenditure	VIEW
Final Accounts of Sole Trader, Meaning, Uses	VIEW
Preparation of Manufacturing Account	VIEW
Preparation of Trading Account	VIEW
Profit & Loss Account	VIEW
Balance Sheet	VIEW
Adjustments	VIEW
Closing Entries (Including problems)	VIEW

English Osmania University BCOM 1st Semester 2025-26 Notes

by indiafreenotes15/06/202611/10/20261

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

Investment Management Osmania University B.com 6th Semester Notes

by indiafreenotes25/11/202023/08/20251

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

Corporate Governance Osmania University B.com 6th Semester Notes

by indiafreenotes25/11/202023/08/20251

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

Accounting Standards Osmania University B.com 6th Semester Notes

by indiafreenotes25/11/202023/08/20251

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

International Auditing Osmania University B.com 6th Semester Notes

by indiafreenotes25/11/202023/08/20251

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